{"id":54702,"date":"2026-10-09T13:45:39","date_gmt":"2026-10-09T06:45:39","guid":{"rendered":"https:\/\/lacviet.vn\/?p=54702"},"modified":"2026-10-09T13:56:18","modified_gmt":"2026-10-09T06:56:18","slug":"phan-bon-co-chiu-thue-gtgt-khong","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/phan-bon-co-chiu-thue-gtgt-khong\/","title":{"rendered":"Ph\u00e2n b\u00f3n c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng? Thu\u1ebf su\u1ea5t 5% v\u00e0 t\u00e1c \u0111\u1ed9ng t\u1eeb 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Ph\u00e2n b\u00f3n c\u00f3 ch\u1ecbu thu\u1ebf GTGT?<\/strong>\u00a0T\u1eeb ng\u00e0y 01\/07\/2025, ph\u00e2n b\u00f3n chuy\u1ec3n t\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf sang ch\u1ecbu thu\u1ebf GTGT v\u1edbi thu\u1ebf su\u1ea5t 5% theo \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15. Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh; ph\u00e2n b\u00f3n kh\u00f4ng thu\u1ed9c di\u1ec7n gi\u1ea3m thu\u1ebf 2% v\u00ec ch\u00ednh s\u00e1ch n\u00e0y \u00e1p d\u1ee5ng cho nh\u00f3m h\u00e0ng ch\u1ecbu thu\u1ebf su\u1ea5t 10%.<\/p>\n<p style=\"text-align: justify;\">Ph\u00e2n b\u00f3n l\u00e0 v\u1eadt t\u01b0 \u0111\u1ea7u v\u00e0o quan tr\u1ecdng b\u1eadc nh\u1ea5t c\u1ee7a s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, v\u00ec v\u1eady m\u1ecdi thay \u0111\u1ed5i v\u1ec1 thu\u1ebf v\u1edbi m\u1eb7t h\u00e0ng n\u00e0y \u0111\u1ec1u \u0111\u01b0\u1ee3c doanh nghi\u1ec7p, \u0111\u1ea1i l\u00fd v\u00e0 ng\u01b0\u1eddi n\u00f4ng d\u00e2n quan t\u00e2m. Vi\u1ec7c ph\u00e2n b\u00f3n chuy\u1ec3n sang ch\u1ecbu thu\u1ebf 5% \u0111\u00e3 l\u00e0m thay \u0111\u1ed5i c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n, k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a c\u1ea3 chu\u1ed7i cung \u1ee9ng, t\u1eeb nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t t\u1edbi c\u1eeda h\u00e0ng v\u1eadt t\u01b0 n\u00f4ng nghi\u1ec7p \u1edf \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n<p style=\"text-align: justify;\">Trong b\u00e0i vi\u1ebft n\u00e0y, <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> s\u1ebd gi\u00fap b\u1ea1n tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi ph\u00e2n b\u00f3n c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng, n\u1eafm thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng n\u0103m 2026 v\u00e0 so s\u00e1nh v\u1edbi c\u00e1c v\u1eadt t\u01b0 n\u00f4ng nghi\u1ec7p kh\u00e1c, ph\u00e2n t\u00edch t\u00e1c \u0111\u1ed9ng v\u1edbi t\u1eebng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn k\u00ea khai, ho\u00e0n thu\u1ebf cho doanh nghi\u1ec7p kinh doanh ph\u00e2n b\u00f3n.<\/p>\n<h2 style=\"text-align: justify;\">1. Ph\u00e2n b\u00f3n c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng?<\/h2>\n<blockquote>\n<p style=\"text-align: justify;\"><strong>C\u00f3<\/strong>. Ph\u00e2n b\u00f3n hi\u1ec7n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi thu\u1ebf su\u1ea5t 5%. C\u0103n c\u1ee9 l\u00e0 \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 9 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" target=\"_blank\" rel=\"nofollow noopener\">Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 48\/2024\/QH15<\/a>, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2025. \u0110i\u1ec1u kho\u1ea3n n\u00e0y quy \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t 5% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi &#8220;ph\u00e2n b\u00f3n, qu\u1eb7ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n, thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt v\u00e0 ch\u1ea5t k\u00edch th\u00edch t\u0103ng tr\u01b0\u1edfng v\u1eadt nu\u00f4i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt&#8221;.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Lu\u1eadt Thu\u1ebf GTGT 2024 c\u00f3 hi\u1ec7u l\u1ef1c, ph\u00e2n b\u00f3n thu\u1ed9c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT t\u1ea1i Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf. Lu\u1eadt Thu\u1ebf GTGT 2024 \u0111\u00e3 \u0111\u01b0a ph\u00e2n b\u00f3n tr\u1edf l\u1ea1i di\u1ec7n ch\u1ecbu thu\u1ebf, \u0111\u1ed3ng th\u1eddi kh\u00f4ng c\u00f2n li\u1ec7t k\u00ea ph\u00e2n b\u00f3n trong danh m\u1ee5c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf t\u1ea1i \u0110i\u1ec1u 5. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch quan tr\u1ecdng nh\u1ea5t v\u1edbi ng\u00e0nh ph\u00e2n b\u00f3n trong nhi\u1ec1u n\u0103m.<\/p>\n<p style=\"text-align: justify;\">C\u00e2u h\u1ecfi ph\u1ed5 bi\u1ebfn &#8220;ph\u00e2n b\u00f3n ch\u1ecbu thu\u1ebf GTGT bao nhi\u00eau&#8221; v\u00ec v\u1eady c\u00f3 c\u00e2u tr\u1ea3 l\u1eddi r\u00f5 r\u00e0ng: 5%, \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho c\u00e1c lo\u1ea1i ph\u00e2n b\u00f3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00e2n b\u00f3n. M\u1ee9c thu\u1ebf su\u1ea5t n\u00e0y \u00e1p d\u1ee5ng \u1edf m\u1ecdi kh\u00e2u kinh doanh, t\u1eeb nh\u00e0 s\u1ea3n xu\u1ea5t b\u00e1n cho nh\u00e0 ph\u00e2n ph\u1ed1i, nh\u00e0 ph\u00e2n ph\u1ed1i b\u00e1n cho \u0111\u1ea1i l\u00fd, \u0111\u1ebfn \u0111\u1ea1i l\u00fd b\u00e1n cho ng\u01b0\u1eddi n\u00f4ng d\u00e2n, v\u1edbi \u0111i\u1ec1u ki\u1ec7n ng\u01b0\u1eddi b\u00e1n l\u00e0 c\u01a1 s\u1edf kinh doanh khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/p>\n<p style=\"text-align: justify;\">\u00dd ngh\u0129a th\u1ef1c t\u1ebf c\u1ee7a vi\u1ec7c chuy\u1ec3n t\u1eeb &#8220;kh\u00f4ng ch\u1ecbu thu\u1ebf&#8221; sang &#8220;ch\u1ecbu thu\u1ebf 5%&#8221; n\u1eb1m \u1edf quy\u1ec1n kh\u1ea5u tr\u1eeb. Khi c\u00f2n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, theo nguy\u00ean t\u1eafc t\u1ea1i kho\u1ea3n 27 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a m\u00e1y m\u00f3c, nguy\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, m\u00e0 ph\u1ea3i t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh. Khi \u0111\u00e3 ch\u1ecbu thu\u1ebf 5%, ph\u1ea7n thu\u1ebf \u0111\u1ea7u v\u00e0o n\u00e0y \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT.<\/p>\n<p style=\"text-align: justify;\">Nh\u1edd \u0111\u00f3, c\u01a1 ch\u1ebf thu\u1ebf gi\u1eefa ph\u00e2n b\u00f3n s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc v\u00e0 ph\u00e2n b\u00f3n nh\u1eadp kh\u1ea9u c\u0169ng tr\u1edf n\u00ean t\u01b0\u01a1ng \u0111\u1ed3ng h\u01a1n, v\u00ec c\u1ea3 hai \u0111\u1ec1u ch\u1ecbu thu\u1ebf GTGT \u1edf kh\u00e2u b\u00e1n ra ho\u1eb7c nh\u1eadp kh\u1ea9u. Nhi\u1ec1u c\u01a1 quan b\u00e1o ch\u00ed ch\u00ednh s\u00e1ch \u0111\u00e3 ph\u00e2n t\u00edch kh\u00eda c\u1ea1nh b\u00ecnh \u0111\u1eb3ng gi\u1eefa c\u00e1c doanh nghi\u1ec7p n\u00e0y khi ch\u00ednh s\u00e1ch \u0111\u01b0\u1ee3c ban h\u00e0nh.<\/p>\n<p style=\"text-align: justify;\">Hi\u1ec3u r\u00f5 m\u1ee9c thu\u1ebf su\u1ea5t c\u01a1 b\u1ea3n r\u1ed3i, ph\u1ea7n ti\u1ebfp theo s\u1ebd \u0111\u1eb7t ph\u00e2n b\u00f3n c\u1ea1nh c\u00e1c v\u1eadt t\u01b0 n\u00f4ng nghi\u1ec7p kh\u00e1c \u0111\u1ec3 th\u1ea5y b\u1ee9c tranh \u0111\u1ea7y \u0111\u1ee7 h\u01a1n v\u1ec1 thu\u1ebf su\u1ea5t n\u0103m 2026.<\/p>\n<h2 style=\"text-align: justify;\">2. Thu\u1ebf su\u1ea5t thu\u1ebf GTGT ph\u00e2n b\u00f3n theo Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15 v\u00e0 c\u00e1c v\u1eadt t\u01b0 n\u00f4ng nghi\u1ec7p li\u00ean quan<\/h2>\n<p style=\"text-align: justify;\">Thu\u1ebf su\u1ea5t thu\u1ebf GTGT ph\u00e2n b\u00f3n n\u0103m 2026 v\u1eabn l\u00e0 5%, kh\u00f4ng thay \u0111\u1ed5i so v\u1edbi th\u1eddi \u0111i\u1ec3m Lu\u1eadt Thu\u1ebf GTGT 2024 c\u00f3 hi\u1ec7u l\u1ef1c. Lu\u1eadt 149\/2025\/QH15 s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT t\u1eeb 01\/01\/2026 kh\u00f4ng thay \u0111\u1ed5i m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee7a ph\u00e2n b\u00f3n. Tuy nhi\u00ean, khi t\u00ecm hi\u1ec3u v\u1ec1 thu\u1ebf ph\u00e2n b\u00f3n, ng\u01b0\u1eddi d\u00f9ng th\u01b0\u1eddng h\u1ecfi k\u00e8m thu\u1ebf su\u1ea5t c\u1ee7a thu\u1ed1c tr\u1eeb s\u00e2u, th\u1ee9c \u0103n ch\u0103n nu\u00f4i v\u00e0 m\u00e1y m\u00f3c n\u00f4ng nghi\u1ec7p, v\u00ec \u0111\u00e2y l\u00e0 c\u00e1c v\u1eadt t\u01b0 \u0111i c\u00f9ng nhau trong chu\u1ed7i s\u1ea3n xu\u1ea5t.<\/p>\n<h3 style=\"text-align: justify;\">2.1. B\u1ea3ng thu\u1ebf GTGT c\u1ee7a c\u00e1c v\u1eadt t\u01b0 n\u00f4ng nghi\u1ec7p ph\u1ed5 bi\u1ebfn<\/h3>\n<p style=\"text-align: justify;\">B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p tr\u1ea1ng th\u00e1i thu\u1ebf GTGT c\u1ee7a c\u00e1c v\u1eadt t\u01b0 n\u00f4ng nghi\u1ec7p ph\u1ed5 bi\u1ebfn theo Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15:<\/p>\n<table>\n<thead>\n<tr>\n<th>V\u1eadt t\u01b0 n\u00f4ng nghi\u1ec7p<\/th>\n<th>Tr\u1ea1ng th\u00e1i thu\u1ebf GTGT<\/th>\n<th>C\u0103n c\u1ee9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Ph\u00e2n b\u00f3n, qu\u1eb7ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n<\/td>\n<td>Thu\u1ebf su\u1ea5t 5%<\/td>\n<td>\u0110i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 9<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt<\/td>\n<td>Thu\u1ebf su\u1ea5t 5%<\/td>\n<td>\u0110i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 9<\/td>\n<\/tr>\n<tr>\n<td>Ch\u1ea5t k\u00edch th\u00edch t\u0103ng tr\u01b0\u1edfng v\u1eadt nu\u00f4i<\/td>\n<td>Thu\u1ebf su\u1ea5t 5%<\/td>\n<td>\u0110i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 9<\/td>\n<\/tr>\n<tr>\n<td>Th\u1ee9c \u0103n ch\u0103n nu\u00f4i, th\u1ee9c \u0103n th\u1ee7y s\u1ea3n<\/td>\n<td>Kh\u00f4ng ch\u1ecbu thu\u1ebf<\/td>\n<td>Kho\u1ea3n 3 \u0110i\u1ec1u 5<\/td>\n<\/tr>\n<tr>\n<td>S\u1ea3n ph\u1ea9m gi\u1ed1ng v\u1eadt nu\u00f4i, v\u1eadt li\u1ec7u nh\u00e2n gi\u1ed1ng c\u00e2y tr\u1ed3ng<\/td>\n<td>Kh\u00f4ng ch\u1ecbu thu\u1ebf<\/td>\n<td>Kho\u1ea3n 2 \u0110i\u1ec1u 5<\/td>\n<\/tr>\n<tr>\n<td>M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p<\/td>\n<td>Thu\u1ebf su\u1ea5t 5% theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7<\/td>\n<td>\u0110i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u1edbi c\u00e2u h\u1ecfi &#8220;ph\u00e2n b\u00f3n thu\u1ed1c tr\u1eeb s\u00e2u thu\u1ebf su\u1ea5t bao nhi\u00eau&#8221;, c\u00e2u tr\u1ea3 l\u1eddi l\u00e0 c\u00f9ng 5%, v\u00ec thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt, trong \u0111\u00f3 c\u00f3 thu\u1ed1c tr\u1eeb s\u00e2u, n\u1eb1m chung \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 9 v\u1edbi ph\u00e2n b\u00f3n. Trong khi \u0111\u00f3, th\u1ee9c \u0103n ch\u0103n nu\u00f4i v\u00e0 th\u1ee9c \u0103n th\u1ee7y s\u1ea3n v\u1eabn l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, n\u00ean doanh nghi\u1ec7p v\u1eeba kinh doanh ph\u00e2n b\u00f3n v\u1eeba kinh doanh th\u1ee9c \u0103n ch\u0103n nu\u00f4i ph\u1ea3i t\u00e1ch ri\u00eang doanh thu v\u00e0 thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a hai nh\u00f3m h\u00e0ng.<\/p>\n<h3 style=\"text-align: justify;\">2.2. Ph\u00e2n b\u00f3n c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT kh\u00f4ng?<\/h3>\n<p style=\"text-align: justify;\">M\u1ed9t c\u00e2u h\u1ecfi kh\u00e1c \u0111\u01b0\u1ee3c t\u00ecm ki\u1ebfm nhi\u1ec1u l\u00e0 ph\u00e2n b\u00f3n c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT kh\u00f4ng. Ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT 2% theo <a href=\"https:\/\/xaydungchinhsach.chinhphu.vn\/toan-van-nghi-quyet-so-204-2025-qh15-ve-giam-thue-gia-tri-gia-tang-119250628082120511.htm\" target=\"_blank\" rel=\"nofollow noopener\">Ngh\u1ecb quy\u1ebft 204\/2025\/QH15<\/a> v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP, \u00e1p d\u1ee5ng t\u1eeb 01\/07\/2025 \u0111\u1ebfn h\u1ebft 31\/12\/2026, nh\u1eafm v\u00e0o nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang ch\u1ecbu thu\u1ebf su\u1ea5t 10% (gi\u1ea3m c\u00f2n 8%). Ph\u00e2n b\u00f3n ch\u1ecbu thu\u1ebf su\u1ea5t 5% n\u00ean kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: ph\u1ea1m vi \u00e1p d\u1ee5ng t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP).<\/p>\n<p style=\"text-align: justify;\">L\u01b0u \u00fd th\u00eam, m\u1ee9c 5% n\u00f3i tr\u00ean \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. V\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh v\u00e0 doanh nghi\u1ec7p t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu, n\u1ed9i dung \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch \u1edf ph\u1ea7n t\u00e1c \u0111\u1ed9ng v\u1edbi h\u1ed9 kinh doanh b\u00ean d\u01b0\u1edbi.<\/p>\n<p style=\"text-align: justify;\">Trong th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n v\u1eeba kinh doanh th\u00eam thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt, gi\u1ed1ng c\u00e2y tr\u1ed3ng ho\u1eb7c th\u1ee9c \u0103n ch\u0103n nu\u00f4i. B\u1ea3ng thu\u1ebf su\u1ea5t tr\u00ean l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 thi\u1ebft l\u1eadp danh m\u1ee5c h\u00e0ng h\u00f3a tr\u00ean ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, gi\u00fap m\u1ed7i m\u00e3 h\u00e0ng \u0111\u01b0\u1ee3c g\u1eafn \u0111\u00fang tr\u1ea1ng th\u00e1i thu\u1ebf ngay t\u1eeb \u0111\u1ea7u. Khi c\u00f3 v\u0103n b\u1ea3n m\u1edbi thay \u0111\u1ed5i thu\u1ebf su\u1ea5t c\u1ee7a b\u1ea5t k\u1ef3 nh\u00f3m v\u1eadt t\u01b0 n\u00e0o, k\u1ebf to\u00e1n ch\u1ec9 c\u1ea7n c\u1eadp nh\u1eadt danh m\u1ee5c thay v\u00ec s\u1eeda t\u1eebng h\u00f3a \u0111\u01a1n, nh\u1edd \u0111\u00f3 h\u1ea1n ch\u1ebf \u0111\u00e1ng k\u1ec3 sai s\u00f3t khi l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai cu\u1ed1i k\u1ef3. Doanh nghi\u1ec7p c\u0169ng n\u00ean l\u01b0u l\u1ea1i c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a t\u1eebng m\u1ee9c thu\u1ebf su\u1ea5t \u0111\u1ec3 thu\u1eadn ti\u1ec7n gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n<h2 style=\"text-align: justify;\">3. T\u00e1c \u0111\u1ed9ng c\u1ee7a m\u1ee9c thu\u1ebf 5% v\u1edbi doanh nghi\u1ec7p, \u0111\u1ea1i l\u00fd v\u00e0 n\u00f4ng d\u00e2n<\/h2>\n<p style=\"text-align: justify;\">Vi\u1ec7c ph\u00e2n b\u00f3n ch\u1ecbu thu\u1ebf 5% t\u00e1c \u0111\u1ed9ng kh\u00e1c nhau t\u1edbi t\u1eebng m\u1eaft x\u00edch trong chu\u1ed7i cung \u1ee9ng. Ph\u1ea7n n\u00e0y g\u1ed3m ba n\u1ed9i dung: t\u00e1c \u0111\u1ed9ng v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n, v\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i &#8211; \u0111\u1ea1i l\u00fd ph\u00e2n ph\u1ed1i, v\u00e0 v\u1edbi h\u1ed9 kinh doanh, ng\u01b0\u1eddi n\u00f4ng d\u00e2n. M\u1ed7i nh\u00f3m c\u00f3 quy\u1ec1n l\u1ee3i, ngh\u0129a v\u1ee5 thu\u1ebf ri\u00eang c\u1ea7n n\u1eafm r\u00f5.<\/p>\n<h3 style=\"text-align: justify;\">3.1. Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n: \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf<\/h3>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n l\u00e0 nh\u00f3m ch\u1ecbu t\u00e1c \u0111\u1ed9ng r\u00f5 nh\u1ea5t. Khi ph\u00e2n b\u00f3n chuy\u1ec3n sang ch\u1ecbu thu\u1ebf 5%, doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra 5% tr\u00ean gi\u00e1 b\u00e1n ch\u01b0a thu\u1ebf, \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a nguy\u00ean li\u1ec7u, nhi\u00ean li\u1ec7u, \u0111i\u1ec7n n\u0103ng, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb v\u00e0 d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t theo \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT.<\/p>\n<p style=\"text-align: justify;\">Trong ng\u00e0nh ph\u00e2n b\u00f3n, nhi\u1ec1u kho\u1ea3n \u0111\u1ea7u v\u00e0o ch\u1ecbu thu\u1ebf su\u1ea5t 10% ho\u1eb7c 8% trong giai \u0111o\u1ea1n gi\u1ea3m thu\u1ebf, nh\u01b0 \u0111i\u1ec7n, than, kh\u00ed, d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i, s\u1eeda ch\u1eefa, trong khi \u0111\u1ea7u ra ch\u1ec9 ch\u1ecbu 5%. \u0110i\u1ec1u n\u00e0y khi\u1ebfn doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t d\u1ec5 r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o l\u1edbn h\u01a1n thu\u1ebf \u0111\u1ea7u ra, t\u1ee9c l\u00e0 c\u00f3 s\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft k\u00e9o d\u00e0i nhi\u1ec1u k\u1ef3.<\/p>\n<p style=\"text-align: justify;\">Lu\u1eadt Thu\u1ebf GTGT 2024 \u0111\u00e3 c\u00f3 c\u01a1 ch\u1ebf x\u1eed l\u00fd t\u00ecnh hu\u1ed1ng n\u00e0y. Kho\u1ea3n 3 \u0110i\u1ec1u 15 Lu\u1eadt quy \u0111\u1ecbnh c\u01a1 s\u1edf kinh doanh ch\u1ec9 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t 5% n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean sau 12 th\u00e1ng li\u00ean t\u1ee5c ho\u1eb7c 04 qu\u00fd li\u00ean t\u1ee5c th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. \u0110i\u1ec1u 31 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"nofollow noopener\">Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/a> h\u01b0\u1edbng d\u1eabn chi ti\u1ebft tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p v\u1eeba s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n 5% v\u1eeba kinh doanh h\u00e0ng h\u00f3a c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c, \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP y\u00eau c\u1ea7u h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng cho s\u1ea3n xu\u1ea5t h\u00e0ng 5%. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c, s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng cho h\u00e0ng 5% \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu h\u00e0ng 5% tr\u00ean t\u1ed5ng doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf. Sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, n\u1ebfu c\u00f2n l\u1ea1i t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n.<\/p>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 thay \u0111\u1ed5i l\u1edbn so v\u1edbi giai \u0111o\u1ea1n ph\u00e2n b\u00f3n kh\u00f4ng ch\u1ecbu thu\u1ebf, khi to\u00e0n b\u1ed9 thu\u1ebf \u0111\u1ea7u v\u00e0o ph\u1ea3i t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh. Tuy nhi\u00ean, \u0111\u1ec3 h\u01b0\u1edfng quy\u1ec1n l\u1ee3i n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u1eb7t ch\u1ebd ngay t\u1eeb \u0111\u1ea7u, l\u01b0u \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo kho\u1ea3n 2 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT.<\/p>\n<h3 style=\"text-align: justify;\">3.2. Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, \u0111\u1ea1i l\u00fd ph\u00e2n b\u00f3n: t\u00ednh thu\u1ebf 5% \u0111\u1ea7u ra, kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o<\/h3>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, nh\u00e0 ph\u00e2n ph\u1ed1i v\u00e0 \u0111\u1ea1i l\u00fd c\u1ea5p 1, c\u1ea5p 2 l\u00e0 doanh nghi\u1ec7p khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, ph\u00e2n b\u00f3n ch\u1ecbu thu\u1ebf 5% \u1edf c\u1ea3 \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra. Khi mua h\u00e0ng t\u1eeb nh\u00e0 s\u1ea3n xu\u1ea5t ho\u1eb7c nh\u00e0 nh\u1eadp kh\u1ea9u, doanh nghi\u1ec7p nh\u1eadn h\u00f3a \u0111\u01a1n GTGT c\u00f3 thu\u1ebf su\u1ea5t 5% v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf n\u00e0y. Khi b\u00e1n ra, doanh nghi\u1ec7p l\u1eadp h\u00f3a \u0111\u01a1n GTGT v\u1edbi thu\u1ebf su\u1ea5t 5% cho ng\u01b0\u1eddi mua.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 lo\u1ea1i h\u00f3a \u0111\u01a1n, \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh t\u1ed5 ch\u1ee9c kinh t\u1ebf khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a, theo kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. \u0110\u1ea1i l\u00fd b\u00e1n h\u00e0ng theo h\u00ecnh th\u1ee9c k\u00fd g\u1eedi c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd th\u1eddi \u0111i\u1ec3m n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u01b0\u1eddng kh\u00f4ng l\u1edbn v\u00ec ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 mua v\u00e0 gi\u00e1 b\u00e1n ch\u1ec9 ch\u1ecbu thu\u1ebf 5%. Tuy nhi\u00ean, r\u1ee7i ro n\u1eb1m \u1edf c\u00e1c kho\u1ea3n chi ph\u00ed v\u1eadn chuy\u1ec3n, kho b\u00e3i, qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i ch\u1ecbu thu\u1ebf 10% ho\u1eb7c 8%. Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i thu\u1ea7n ph\u00e2n b\u00f3n c\u0169ng c\u00f3 th\u1ec3 r\u01a1i v\u00e0o tr\u1ea1ng th\u00e1i thu\u1ebf \u0111\u1ea7u v\u00e0o l\u1edbn h\u01a1n \u0111\u1ea7u ra v\u00e0 c\u1ea7n xem x\u00e9t \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 15 n\u1ebfu ch\u1ec9 kinh doanh h\u00e0ng ch\u1ecbu thu\u1ebf su\u1ea5t 5% (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: ph\u1ea1m vi &#8220;c\u01a1 s\u1edf kinh doanh ch\u1ec9 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t 5%&#8221; c\u00f3 bao g\u1ed3m ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i hay kh\u00f4ng theo \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP).<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t l\u01b0u \u00fd quan tr\u1ecdng v\u1edbi \u0111\u1ea1i l\u00fd v\u1eeba b\u00e1n ph\u00e2n b\u00f3n v\u1eeba b\u00e1n th\u1ee9c \u0103n ch\u0103n nu\u00f4i, gi\u1ed1ng c\u00e2y tr\u1ed3ng: c\u00e1c m\u1eb7t h\u00e0ng n\u00e0y c\u00f3 tr\u1ea1ng th\u00e1i thu\u1ebf kh\u00e1c nhau, n\u00ean c\u1ea7n thi\u1ebft l\u1eadp \u0111\u00fang thu\u1ebf su\u1ea5t cho t\u1eebng m\u00e3 h\u00e0ng tr\u00ean ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng v\u00e0 h\u00f3a \u0111\u01a1n. Thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung, nh\u01b0 ti\u1ec1n thu\u00ea kho, v\u1eadn chuy\u1ec3n chung, ph\u1ea3i ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 doanh thu ch\u1ecbu thu\u1ebf tr\u00ean t\u1ed5ng doanh thu theo \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, th\u01b0\u1edfng doanh s\u1ed1 gi\u1eefa nh\u00e0 s\u1ea3n xu\u1ea5t v\u00e0 \u0111\u1ea1i l\u00fd, v\u1ed1n r\u1ea5t ph\u1ed5 bi\u1ebfn trong ng\u00e0nh ph\u00e2n b\u00f3n, c\u1ea7n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u0111\u00fang tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c gi\u00e1 t\u00ednh thu\u1ebf 5%.<\/p>\n<h3 style=\"text-align: justify;\">3.3. H\u1ed9 kinh doanh v\u00e0 ng\u01b0\u1eddi n\u00f4ng d\u00e2n<\/h3>\n<p style=\"text-align: justify;\">V\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ph\u00e2n b\u00f3n, \u0111i\u1ec3m quan tr\u1ecdng nh\u1ea5t l\u00e0 ng\u01b0\u1ee1ng doanh thu. Theo kho\u1ea3n 25 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 149\/2025\/QH15, t\u1eeb 01\/01\/2026 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 m\u1ee9c doanh thu n\u0103m t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Nh\u01b0 v\u1eady, c\u1eeda h\u00e0ng v\u1eadt t\u01b0 n\u00f4ng nghi\u1ec7p nh\u1ecf c\u00f3 doanh thu n\u0103m kh\u00f4ng qu\u00e1 500 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi h\u1ed9 kinh doanh c\u00f3 doanh thu tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, thu\u1ebf GTGT \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, b\u1eb1ng t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m nh\u00e2n v\u1edbi doanh thu. C\u00e2u h\u1ecfi &#8220;h\u1ed9 kinh doanh ph\u00e2n b\u00f3n ch\u1ecbu thu\u1ebf su\u1ea5t bao nhi\u00eau&#8221; v\u00ec v\u1eady kh\u00f4ng tr\u1ea3 l\u1eddi b\u1eb1ng m\u1ee9c 5% m\u00e0 b\u1eb1ng t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu \u00e1p d\u1ee5ng cho nh\u00f3m ng\u00e0nh ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi ng\u01b0\u1eddi n\u00f4ng d\u00e2n, \u0111\u00e2y l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng c\u1ee7a ph\u00e2n b\u00f3n trong s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p. Ng\u01b0\u1eddi n\u00f4ng d\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi n\u00f4ng s\u1ea3n t\u1ef1 s\u1ea3n xu\u1ea5t b\u00e1n ra, v\u00ec n\u00f4ng s\u1ea3n n\u00e0y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf theo kho\u1ea3n 1 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT. Do \u0111\u00f3, kho\u1ea3n thu\u1ebf GTGT 5% n\u1eb1m trong gi\u00e1 ph\u00e2n b\u00f3n kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u1edf ph\u00eda ng\u01b0\u1eddi n\u00f4ng d\u00e2n.<\/p>\n<p style=\"text-align: justify;\">T\u00e1c \u0111\u1ed9ng th\u1ef1c t\u1ebf l\u00ean gi\u00e1 b\u00e1n ph\u00e2n b\u00f3n t\u1edbi tay ng\u01b0\u1eddi n\u00f4ng d\u00e2n ph\u1ee5 thu\u1ed9c v\u00e0o nhi\u1ec1u y\u1ebfu t\u1ed1 nh\u01b0 gi\u00e1 nguy\u00ean li\u1ec7u th\u1ebf gi\u1edbi, chi ph\u00ed v\u1eadn chuy\u1ec3n, m\u1ee9c \u0111\u1ed9 c\u1ea1nh tranh v\u00e0 vi\u1ec7c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o nhi\u1ec1u hay \u00edt. Doanh nghi\u1ec7p, c\u01a1 quan truy\u1ec1n th\u00f4ng n\u00ean tr\u00edch d\u1eabn s\u1ed1 li\u1ec7u \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng t\u1eeb ngu\u1ed3n ch\u00ednh th\u1ed1ng (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: s\u1ed1 li\u1ec7u \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng gi\u00e1 ph\u00e2n b\u00f3n t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh, B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng ho\u1eb7c C\u1ee5c H\u00f3a ch\u1ea5t), kh\u00f4ng n\u00ean \u0111\u01b0a ra con s\u1ed1 \u01b0\u1edbc t\u00ednh ch\u01b0a c\u00f3 c\u0103n c\u1ee9.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi h\u1ee3p t\u00e1c x\u00e3 n\u00f4ng nghi\u1ec7p mua ph\u00e2n b\u00f3n \u0111\u1ec3 cung \u1ee9ng cho x\u00e3 vi\u00ean, c\u1ea7n x\u00e1c \u0111\u1ecbnh h\u1ee3p t\u00e1c x\u00e3 \u0111ang khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0o \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai cho \u0111\u00fang.<\/p>\n<h2 style=\"text-align: justify;\">4. K\u00ea khai, ho\u00e0n thu\u1ebf GTGT ph\u00e2n b\u00f3n<\/h2>\n<p style=\"text-align: justify;\">K\u00ea khai v\u00e0 ho\u00e0n thu\u1ebf GTGT ph\u00e2n b\u00f3n l\u00e0 hai nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p ng\u00e0nh ph\u00e2n b\u00f3n ph\u1ea3i th\u1ef1c hi\u1ec7n th\u01b0\u1eddng xuy\u00ean sau khi m\u1eb7t h\u00e0ng n\u00e0y chuy\u1ec3n sang ch\u1ecbu thu\u1ebf 5%. T\u1eeb ng\u00e0y 01\/07\/2026, c\u1ea3 hai nghi\u1ec7p v\u1ee5 \u0111\u1ec1u th\u1ef1c hi\u1ec7n theo h\u1ec7 th\u1ed1ng m\u1eabu bi\u1ec3u m\u1edbi c\u1ee7a <a href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-89-2026-tt-btc-quy-dinh-chi-tiet-luat-quan-ly-thue-va-nghi-dinh-252-2026-nd-cp-440483-d1.html\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/a>, thay th\u1ebf Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">V\u1ec1 k\u00ea khai, doanh nghi\u1ec7p khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng m\u1eabu t\u1edd khai 01\/GTGT t\u1ea1i Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. Doanh thu ph\u00e2n b\u00f3n \u0111\u01b0\u1ee3c k\u00ea v\u00e0o ch\u1ec9 ti\u00eau h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t 5% c\u00f9ng s\u1ed1 thu\u1ebf \u0111\u1ea7u ra t\u01b0\u01a1ng \u1ee9ng (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: s\u1ed1 ch\u1ec9 ti\u00eau tr\u00ean m\u1eabu 01\/GTGT m\u1edbi). N\u1ebfu doanh nghi\u1ec7p \u0111\u1ed3ng th\u1eddi kinh doanh th\u1ee9c \u0103n ch\u0103n nu\u00f4i kh\u00f4ng ch\u1ecbu thu\u1ebf hay h\u00e0ng h\u00f3a 10%, m\u1ed7i nh\u00f3m doanh thu ph\u1ea3i ghi v\u00e0o ch\u1ec9 ti\u00eau ri\u00eang. K\u1ef3 khai l\u00e0 th\u00e1ng, ho\u1eb7c qu\u00fd n\u1ebfu doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng theo \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/li>\n<li aria-level=\"1\">V\u1ec1 h\u1ea1ch to\u00e1n thu\u1ebf \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 ho\u00e0n thu\u1ebf, \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP y\u00eau c\u1ea7u doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng cho h\u00e0ng 5%. Trong th\u1ef1c t\u1ebf, k\u1ebf to\u00e1n n\u00ean m\u1edf chi ti\u1ebft t\u00e0i kho\u1ea3n 133 ho\u1eb7c m\u00e3 \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed theo t\u1eebng nh\u00f3m s\u1ea3n ph\u1ea9m ngay t\u1eeb \u0111\u1ea7u k\u1ef3, thay v\u00ec \u0111\u1ee3i cu\u1ed1i n\u0103m m\u1edbi ph\u00e2n t\u00edch l\u1ea1i.<\/li>\n<li aria-level=\"1\">V\u1ec1 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 46 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t 5% g\u1ed3m t\u1edd khai thu\u1ebf GTGT m\u1eabu s\u1ed1 01\/GTGT c\u00f3 k\u00ea khai ch\u1ec9 ti\u00eau \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0 ph\u1ee5 l\u1ee5c \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf m\u1eabu s\u1ed1 01-8\/GTGT. H\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c g\u1eedi t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00e1c b\u01b0\u1edbc chu\u1ea9n b\u1ecb ho\u00e0n thu\u1ebf cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n c\u00f3 th\u1ec3 t\u00f3m t\u1eaft nh\u01b0 sau:<\/p>\n<ol style=\"text-align: justify;\">\n<li aria-level=\"1\">Theo d\u00f5i s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a h\u00e0ng 5% li\u00ean t\u1ee5c qua t\u1eebng k\u1ef3.<\/li>\n<li aria-level=\"1\">Khi \u0111\u1ee7 12 th\u00e1ng ho\u1eb7c 04 qu\u00fd li\u00ean t\u1ee5c v\u00e0 s\u1ed1 thu\u1ebf c\u00f2n l\u1ea1i t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, x\u00e1c \u0111\u1ecbnh s\u1ed1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n.<\/li>\n<li aria-level=\"1\">K\u00ea khai ch\u1ec9 ti\u00eau \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u00ean t\u1edd khai 01\/GTGT v\u00e0 l\u1eadp ph\u1ee5 l\u1ee5c 01-8\/GTGT.<\/li>\n<li aria-level=\"1\">R\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u v\u00e0o \u0111\u1ec1 ngh\u1ecb ho\u00e0n.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf, tr\u00ecnh t\u1ef1, th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n \u0111\u01b0\u1ee3c L\u1ea1c Vi\u1ec7t t\u1ed5ng h\u1ee3p trong b\u00e0i vi\u1ebft ri\u00eang v\u1ec1 ho\u00e0n thu\u1ebf GTGT.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi kh\u1ed1i l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u1edbn, y\u00eau c\u1ea7u h\u1ea1ch to\u00e1n ri\u00eang theo nh\u00f3m thu\u1ebf su\u1ea5t, c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng, n\u1ed9i dung \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n ti\u1ebfp theo.<\/p>\n<h2 style=\"text-align: justify;\">5. Theo d\u00f5i thu\u1ebf \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra m\u1eb7t h\u00e0ng 5% tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/h2>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p ng\u00e0nh ph\u00e2n b\u00f3n th\u01b0\u1eddng c\u00f3 m\u1ea1ng l\u01b0\u1edbi ph\u00e2n ph\u1ed1i r\u1ed9ng, nhi\u1ec1u kho h\u00e0ng, nhi\u1ec1u chi nh\u00e1nh v\u00e0 h\u00e0ng ngh\u00ecn \u0111\u1ea1i l\u00fd. M\u1ed7i th\u00e1ng ph\u00e1t sinh h\u00e0ng ngh\u00ecn h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra v\u1edbi thu\u1ebf su\u1ea5t 5%, xen k\u1ebd h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng kh\u00e1c nh\u01b0 th\u1ee9c \u0103n ch\u0103n nu\u00f4i kh\u00f4ng ch\u1ecbu thu\u1ebf hay v\u1eadt t\u01b0 10%. \u0110\u1ea7u v\u00e0o c\u0169ng \u0111a d\u1ea1ng v\u1edbi nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau.<\/p>\n<p style=\"text-align: justify;\">Nh\u1eefng kh\u00f3 kh\u0103n k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p c\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf \u0111\u1ea7u v\u00e0o cho h\u00e0ng 5% \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf theo \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP;<\/li>\n<li aria-level=\"1\">D\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra ph\u00e1t h\u00e0nh tr\u00ean m\u1ed9t h\u1ec7 th\u1ed1ng, s\u1ed5 k\u1ebf to\u00e1n tr\u00ean h\u1ec7 th\u1ed1ng kh\u00e1c n\u00ean d\u1ec5 l\u1ec7ch s\u1ed1 li\u1ec7u khi l\u1eadp t\u1edd khai; th\u1ee9 ba, ch\u01b0\u01a1ng tr\u00ecnh chi\u1ebft kh\u1ea5u, th\u01b0\u1edfng doanh s\u1ed1 cho \u0111\u1ea1i l\u00fd l\u00e0m thay \u0111\u1ed5i gi\u00e1 t\u00ednh thu\u1ebf, c\u1ea7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh x\u00e1c.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n AccNet ERP c\u1ee7a L\u1ea1c Vi\u1ec7t k\u1ebft h\u1ee3p nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean c\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng. K\u1ebf to\u00e1n c\u00f3 th\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ngay tr\u00ean giao di\u1ec7n ERP, d\u1eef li\u1ec7u t\u1eeb \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba tr\u1ef1c ti\u1ebfp \u0111\u1ec3 kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n, h\u1ed7 tr\u1ee3 k\u00fd s\u1ed1, ph\u00e1t h\u00e0nh h\u00e0ng lo\u1ea1t. Khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh, h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n doanh thu &#8211; c\u00f4ng n\u1ee3, gi\u00fap s\u1ed5 s\u00e1ch v\u00e0 d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n th\u1ed1ng nh\u1ea5t.<\/p>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1eadp trung trong c\u01a1 s\u1edf d\u1eef li\u1ec7u ERP, k\u00e8m kh\u1ea3 n\u0103ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u \u0111a chi nh\u00e1nh, ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p ph\u00e2n b\u00f3n c\u00f3 m\u1ea1ng l\u01b0\u1edbi kho v\u00e0 chi nh\u00e1nh tr\u1ea3i r\u1ed9ng nhi\u1ec1u t\u1ec9nh. K\u1ebf to\u00e1n c\u00f3 th\u1ec3 t\u1ed5ng h\u1ee3p doanh thu theo nh\u00f3m thu\u1ebf su\u1ea5t \u0111\u1ec3 chu\u1ea9n b\u1ecb s\u1ed1 li\u1ec7u k\u00ea khai, ho\u00e0n thu\u1ebf nhanh h\u01a1n. B\u1ea1n c\u00f3 th\u1ec3 t\u00ecm hi\u1ec3u th\u00eam t\u1ea1i trang <a href=\"https:\/\/lacviet.vn\/phan-mem-ke-toan-tich-hop-hoa-don-dien-tu\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00edch h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed AccNet ERP<\/a>.<\/p>\n<p style=\"text-align: center;\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"47765\" class=\"elementor elementor-47765\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2185786 e-flex e-con-boxed e-con e-parent\" data-id=\"2185786\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9742f47 elementor-widget elementor-widget-text-editor\" data-id=\"9742f47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p style=\"text-align: center;\"><strong style=\"color: #cf2e2e; font-size: 130%; text-align: center;\">GI\u1ea2I PH\u00c1P K\u1ebe TO\u00c1N ACCNET ERP T\u00cdCH H\u1ee2P AI T\u1ef0 \u0110\u1ed8NG H\u00d3A M\u1eccI NGHI\u1ec6P V\u1ee4<\/strong><\/p><\/div><p style=\"text-align: justify;\" data-start=\"308\" data-end=\"594\">AccNet ERP l\u00e0 gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh t\u00edch h\u1ee3p trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p to\u00e0n di\u1ec7n, \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1edfi C\u00f4ng ty L\u1ea1c Vi\u1ec7t. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t n\u1ed5i b\u1eadt c\u1ee7a AccNet ERP ch\u00ednh l\u00e0 vi\u1ec7c <strong data-start=\"508\" data-end=\"542\">\u1ee9ng d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI)<\/strong> trong nhi\u1ec1u quy tr\u00ecnh k\u1ebf to\u00e1n gi\u00fap doanh nghi\u1ec7p:<\/p><ul style=\"text-align: justify;\"><li data-start=\"597\" data-end=\"643\">T\u1ef1 \u0111\u1ed9ng h\u00f3a h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb.<\/li><li data-start=\"646\" data-end=\"696\">N\u00e2ng cao t\u00ednh ch\u00ednh x\u00e1c trong ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u.<\/li><li data-start=\"699\" data-end=\"756\">R\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh.<\/li><\/ul><p style=\"text-align: justify;\" data-start=\"758\" data-end=\"913\">Nh\u1edd \u0111\u00f3, AccNet ERP kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 m\u00e0 c\u00f2n l\u00e0 \u201ctr\u1ee3 l\u00fd th\u00f4ng minh\u201d \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh minh b\u1ea1ch hi\u1ec7u qu\u1ea3.<\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\"><b>T\u00ednh n\u0103ng n\u1ed5i b\u1eadt:<\/b><\/span><\/p><p style=\"text-align: justify;\">\u2714\ufe0f T\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 nh\u1edd AI.<br data-start=\"1028\" data-end=\"1031\" \/>\u2714\ufe0f Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n \u0111a chi nh\u00e1nh, \u0111a c\u00f4ng ty con.<br data-start=\"1091\" data-end=\"1094\" \/>\u2714\ufe0f B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo chu\u1ea9n Vi\u1ec7t Nam &amp; qu\u1ed1c t\u1ebf (VAS, IFRS).<br data-start=\"1166\" data-end=\"1169\" \/>\u2714\ufe0f Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n, ng\u00e2n s\u00e1ch, d\u1ef1 b\u00e1o chi ph\u00ed ch\u00ednh x\u00e1c.<br data-start=\"1228\" data-end=\"1231\" \/>\u2714\ufe0f K\u1ebft n\u1ed1i v\u1edbi c\u00e1c ph\u00e2n h\u1ec7 qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1, s\u1ea3n xu\u1ea5t, b\u00e1n h\u00e0ng \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u.<br data-start=\"1314\" data-end=\"1317\" \/>\u2714\ufe0f T\u00edch h\u1ee3p AI trong ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u, c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c4a85f elementor-widget elementor-widget-image\" data-id=\"1c4a85f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1536\" height=\"679\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png\" class=\"attachment-full size-full wp-image-48734\" alt=\"ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n accnet erp\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png 1536w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-768x340.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-18x8.png 18w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-902027a elementor-widget elementor-widget-text-editor\" data-id=\"902027a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>\n<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>KH\u00c1CH H\u00c0NG TI\u00caU BI\u1ec2U \u0110ANG TRI\u1ec2N KHAI ACCNET ERP<\/strong><\/span><\/p>\n<\/div>\n<ul>\n<li style=\"text-align: justify;\" data-start=\"193\" data-end=\"280\"><strong data-start=\"200\" data-end=\"280\">Nitto Denko \u2013 Ki\u1ec3m so\u00e1t chi ph\u00ed s\u1ea3n xu\u1ea5t nh\u1edd \u1ee9ng d\u1ee5ng k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh: <\/strong>Nitto Denko \u0111\u00e3 l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p <strong data-start=\"315\" data-end=\"329\">AccNet ERP<\/strong> \u0111\u1ec3 tri\u1ec3n khai h\u1ec7 th\u1ed1ng <strong data-start=\"353\" data-end=\"379\">k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh<\/strong>, gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3 h\u01a1n trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t. Sau m\u1ed9t th\u1eddi gian s\u1eed d\u1ee5ng, c\u00f4ng ty \u0111\u00e1nh gi\u00e1 cao hi\u1ec7u qu\u1ea3 th\u1ef1c ti\u1ec5n m\u00e0 h\u1ec7 th\u1ed1ng mang l\u1ea1i, c\u0169ng nh\u01b0 m\u1ee9c \u0111\u1ed9 \u1ed5n \u0111\u1ecbnh v\u01b0\u1ee3t tr\u1ed9i so v\u1edbi c\u00e1c ph\u1ea7n m\u1ec1m kh\u00e1c tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/li>\n<li style=\"text-align: justify;\" data-start=\"659\" data-end=\"742\"><strong data-start=\"666\" data-end=\"742\">ANTESCO \u2013 T\u00e1i c\u1ea5u tr\u00fac quy tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u1edbi k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb v\u1eadn h\u00e0nh: <\/strong>T\u1ea1i ANTESCO, \u0111\u1ed9i ng\u0169 t\u01b0 v\u1ea5n v\u00e0 tri\u1ec3n khai c\u1ee7a AccNetERP \u0111\u00e3 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi doanh nghi\u1ec7p trong giai \u0111o\u1ea1n \u0111\u1ea7u, thi\u1ebft l\u1eadp l\u1ea1i quy tr\u00ecnh chu\u1ea9n v\u00e0 x\u00e2y d\u1ef1ng lu\u1ed3ng c\u00f4ng vi\u1ec7c li\u00ean ph\u00f2ng ban xuy\u00ean su\u1ed1t. Gi\u1ea3i ph\u00e1p \u0111\u00e3 gi\u00fap ANTESCO c\u1ea3i thi\u1ec7n \u0111\u00e1ng k\u1ec3 kh\u1ea3 n\u0103ng qu\u1ea3n tr\u1ecb v\u1eadn h\u00e0nh m\u1ed9t c\u00e1ch \u0111\u1ed3ng b\u1ed9 v\u00e0 linh ho\u1ea1t<\/li>\n<li style=\"text-align: justify;\" data-start=\"1083\" data-end=\"1167\"><strong data-start=\"1090\" data-end=\"1167\">Khatoco \u2013 M\u1edf r\u1ed9ng g\u00f3i gi\u1ea3i ph\u00e1p AccNetC sau tri\u1ec3n khai th\u00e0nh c\u00f4ng ban \u0111\u1ea7u: <\/strong>L\u1ea1c Vi\u1ec7t \u0111\u00e3 tri\u1ec3n khai th\u00e0nh c\u00f4ng <strong data-start=\"1202\" data-end=\"1227\">g\u00f3i gi\u1ea3i ph\u00e1p AccNetC<\/strong> cho C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i Khatoco t\u1ea1i Nha Trang theo tho\u1ea3 thu\u1eadn k\u00fd k\u1ebft ng\u00e0y 29\/07\/2014. <a id=\"formtuvan\"><\/a>Sau khi ba ph\u00e2n h\u1ec7 \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3, Khatoco d\u1ef1 \u0111\u1ecbnh s\u1ebd ti\u1ebfp t\u1ee5c h\u1ee3p t\u00e1c v\u00e0 m\u1edf r\u1ed9ng th\u00eam c\u00e1c ph\u00e2n h\u1ec7 t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd b\u00e1n l\u1ebb v\u1edbi AccNetC, th\u1ec3 hi\u1ec7n s\u1ef1 tin t\u01b0\u1edfng s\u00e2u s\u1eafc v\u00e0o n\u0103ng l\u1ef1c tri\u1ec3n khai v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 t\u1eeb L\u1ea1c Vi\u1ec7t.<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong><br><\/strong><\/span><\/p><p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>ACCNET ERP L\u00c0M \u0110\u01af\u1ee2C G\u00cc M\u00c0 C\u00c1C PM K\u1ebe TO\u00c1N PH\u1ed4 BI\u1ebeN GI\u00c1 R\u1eba KH\u00d4NG L\u00c0M \u0110\u01af\u1ee2C?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">C\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n gi\u00e1 r\u1ebb th\u01b0\u1eddng ch\u1ec9 gi\u1ea3i quy\u1ebft ghi nh\u1eadn k\u1ebf to\u00e1n + b\u00e1o c\u00e1o c\u01a1 b\u1ea3n, trong khi m\u1ed9t h\u1ec7 th\u1ed1ng AccNet ERP (on-premise, customizable) gi\u1ea3i quy\u1ebft qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh to\u00e0n doanh nghi\u1ec7p.<\/p>\n<ul>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>H\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111a c\u00f4ng ty<\/strong><\/span><\/em>: H\u1ee3p nh\u1ea5t nhi\u1ec1u c\u00f4ng ty con; Lo\u1ea1i tr\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9; T\u1ef1 \u0111\u1ed9ng t\u1ea1o b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00f9y ch\u1ec9nh quy tr\u00ecnh k\u1ebf to\u00e1n<\/strong><\/span><\/em> theo doanh nghi\u1ec7p, c\u00f3 th\u1ec3 custom workflow theo \u0111\u1eb7c th\u00f9 doanh nghi\u1ec7p<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t ph\u1ee9c t\u1ea1p<\/strong><\/span><\/em>: C\u00f3 th\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh theo nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n, nhi\u1ec1u ph\u00e2n x\u01b0\u1edfng, nhi\u1ec1u \u0111\u1ecbnh m\u1ee9c.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>Qu\u1ea3n tr\u1ecb ng\u00e2n s\u00e1ch to\u00e0n doanh nghi\u1ec7p<\/strong><\/span><\/em>: l\u1eadp ng\u00e2n s\u00e1ch theo ph\u00f2ng ban, ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch theo d\u1ef1 \u00e1n, c\u1ea3nh b\u00e1o v\u01b0\u1ee3t ng\u00e2n s\u00e1ch.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00edch h\u1ee3p h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9 doanh nghi\u1ec7p<\/strong><\/span><\/em>: AccNet ERP c\u00f3 th\u1ec3 t\u00edch h\u1ee3p HRM, CRM, DMS, MES, POS, Core banking, h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>D\u1eef li\u1ec7u b\u1ea3o m\u1eadt<\/strong><\/span><\/em>: Tri\u1ec3n khai On-premise tr\u00ean server doanh nghi\u1ec7p, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt do DN ki\u1ec3m so\u00e1t ho\u00e0n to\u00e0n.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>Kh\u1ea3 n\u0103ng x\u1eed l\u00fd d\u1eef li\u1ec7u l\u1edbn<\/strong><\/span><\/em> v\u1edbi h\u00e0ng tri\u1ec7u ch\u1ee9ng t\u1eeb, quy tr\u00ecnh k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>B\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh n\u00e2ng cao<\/strong><\/span><\/em>: b\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n, ph\u00e2n t\u00edch l\u1ee3i nhu\u1eadn, ph\u00e2n t\u00edch chi ph\u00ed, dashboard t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5757393 e-con-full e-flex e-con e-child\" data-id=\"5757393\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2544591 elementor-widget elementor-widget-text-editor\" data-id=\"2544591\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"color: #cf2e2e;\"><strong>\u0110\u0102NG K\u00dd NH\u1eacN DEMO NGAY<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba78556 elementor-widget elementor-widget-formidable\" data-id=\"ba78556\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"formidable.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"frm_forms  with_frm_style frm_style_formidable-style\" id=\"frm_form_30_container\" data-token=\"ce9f3ef68fe7c3b00ca8ff9c866e4ad3\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"ce9f3ef68fe7c3b00ca8ff9c866e4ad3\">\n<div class=\"frm_form_fields \">\n<fieldset>\n<legend class=\"frm_screen_reader\">\u0110\u0103ng k\u00fd PM k\u1ebf to\u00e1n<\/legend>\r\n\r\n<div class=\"frm_fields_container\">\n<input type=\"hidden\" name=\"frm_action\" value=\"create\" \/>\n<input type=\"hidden\" name=\"form_id\" value=\"30\" \/>\n<input type=\"hidden\" name=\"frm_hide_fields_30\" id=\"frm_hide_fields_30\" value=\"\" \/>\n<input type=\"hidden\" name=\"form_key\" value=\"pm-ke-toan\" \/>\n<input type=\"hidden\" name=\"item_meta[0]\" value=\"\" \/>\n<input type=\"hidden\" id=\"frm_submit_entry_30\" name=\"frm_submit_entry_30\" value=\"8cdd5972d8\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/54702\" \/><div id=\"frm_field_277_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm12 frm_first\">\r\n    <label for=\"field_k597l745\" id=\"field_k597l745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_k597l745\" name=\"item_meta[277]\" value=\"\"  placeholder=\"H\u1ecd v\u00e0 t\u00ean*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_278_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6 frm_first\">\r\n    <label for=\"field_k7d4c745\" id=\"field_k7d4c745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"tel\" id=\"field_k7d4c745\" name=\"item_meta[278]\" value=\"\"  placeholder=\"S\u1ed1 \u0111i\u1ec7n tho\u1ea1i*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\" pattern=\"((\\+\\d{1,3}(-|.| )?\\(?\\d\\)?(-| |.)?\\d{1,5})|(\\(?\\d{2,6}\\)?))(-|.| )?(\\d{3,4})(-|.| )?(\\d{4})(( x| ext)\\d{1,5}){0,1}$\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_279_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_qnbh4745\" id=\"field_qnbh4745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"email\" id=\"field_qnbh4745\" name=\"item_meta[279]\" value=\"\"  placeholder=\"Email*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_280_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_c6cjz3\" id=\"field_c6cjz3_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[280]\" id=\"field_c6cjz3\"  placeholder=\"Ch\u1ee9c v\u1ee5\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ch\u1ee9c v\u1ee5<\/option><option  value=\"Ch\u1ee7 doanh nghi\u1ec7p\">Ch\u1ee7 doanh nghi\u1ec7p<\/option><option  value=\"Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c\">Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n\">Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng\">Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng IT\">Tr\u01b0\u1edfng ph\u00f2ng IT<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1\">Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Marketing\">Tr\u01b0\u1edfng ph\u00f2ng Marketing<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh\">Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh<\/option><option  value=\"Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n\">Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/option><option  value=\"Nh\u00e2n vi\u00ean\">Nh\u00e2n vi\u00ean<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_281_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_92h0d745\" id=\"field_92h0d745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_92h0d745\" name=\"item_meta[281]\" value=\"\"  placeholder=\"T\u00ean doanh nghi\u1ec7p\/MST*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_282_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_tidhs5\" id=\"field_tidhs5_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[282]\" id=\"field_tidhs5\"  placeholder=\"Quy m\u00f4 nh\u00e2n s\u1ef1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Quy m\u00f4 nh\u00e2n s\u1ef1<\/option><option  value=\"Si\u00eau Nho\u0309 (&lt;20)\">Si\u00eau Nho\u0309 (&lt;20)<\/option><option  value=\"Nho\u0309 (&lt;=100)\">Nho\u0309 (&lt;=100)<\/option><option  value=\"V\u01b0\u0300a (&lt;=500)\">V\u01b0\u0300a (&lt;=500)<\/option><option  value=\"L\u01a1\u0301n (&lt;=3000)\">L\u01a1\u0301n (&lt;=3000)<\/option><option  value=\"R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)\">R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_283_container\" class=\"frm_form_field form-field  frm_top_container frm6\">\r\n\t<label for=\"field_obq9c34\" id=\"field_obq9c34_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[283]\" id=\"field_obq9c34\"  placeholder=\"Ng\u00e0nh ngh\u1ec1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ng\u00e0nh ngh\u1ec1<\/option><option  value=\"D\u1ecbch v\u1ee5 c\u00f4ng\">D\u1ecbch v\u1ee5 c\u00f4ng<\/option><option  value=\"T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m\">T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m<\/option><option  value=\"X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n\">X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/option><option  value=\"D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c\">D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c<\/option><option  value=\"Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o\">Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o<\/option><option  value=\"B\u00e1n l\u1ebb\">B\u00e1n l\u1ebb<\/option><option  value=\"Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng\">Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng<\/option><option  value=\"D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc\">D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc<\/option><option  value=\"D\u1ec7t\/may\">D\u1ec7t\/may<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)\">Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)<\/option><option  value=\"S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300\">S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t kha\u0301c\">Sa\u0309n xu\u00e2\u0301t kha\u0301c<\/option><option  value=\"C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)\">C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)<\/option><option  value=\"Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n\">Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n<\/option><option  value=\"L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9\">L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9<\/option><option  value=\"V\u1eadn t\u1ea3i\/kho b\u00e3i\">V\u1eadn t\u1ea3i\/kho b\u00e3i<\/option><option  value=\"\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323\">\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323<\/option><option  value=\"Di\u0323ch vu\u0323 l\u01b0u tru\u0301\">Di\u0323ch vu\u0323 l\u01b0u tru\u0301<\/option><option  value=\"Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301\">Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301<\/option><option  value=\"D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c\">D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_355_container\" class=\"frm_form_field form-field  frm_none_container\"><div  id=\"field_lkzwk\" class=\"frm-g-recaptcha\" data-sitekey=\"6LexPF8bAAAAABVTCNDuOGGhiBWMaQijt5r_RX_G\" data-size=\"normal\" data-theme=\"light\"><\/div>\n\t\n\t\n<\/div>\n<div id=\"frm_field_285_container\" class=\"frm_form_field  frm_html_container form-field\">\n<div style=\"margin: 15px 0;\"><label style=\"display: flex; align-items: flex-start; gap: 8px; cursor: pointer; font-size: 14px; line-height: 1.5;\"><br \/>\n<input style=\"width: 14px; height: 14px; margin: 3px 0 0 0; flex-shrink: 0;\" name=\"privacy_policy\" required=\"\" type=\"checkbox\" value=\"1\" \/><br \/>\n<span style=\"font-size: 13px;\"><em>T\u00f4i \u0111\u1ed3ng \u00fd cho L\u1ea1c Vi\u1ec7t thu th\u1eadp v\u00e0 x\u1eed l\u00fd th\u00f4ng tin c\u00e1 nh\u00e2n \u0111\u1ec3 li\u00ean h\u1ec7, t\u01b0 v\u1ea5n theo y\u00eau c\u1ea7u v\u00e0 theo <a href=\"https:\/\/lacviet.vn\/chinh-sach-bao-ve-du-lieu-ca-nhan\/\" target=\"_blank\" rel=\"noopener noreferrer\"> Ch\u00ednh s\u00e1ch b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/em><\/span><br \/>\n<\/label><\/div>\n<\/div>\n<div id=\"frm_field_286_container\" class=\"frm_form_field form-field \">\r\n\t<div class=\"frm_submit frm_flex\">\r\n<button class=\"frm_button_submit\" type=\"submit\"  >G\u1eedi y\u00eau c\u1ea7u<\/button>\r\n\r\n\r\n\r\n<\/div>\r\n<\/div>\n\t<input type=\"hidden\" name=\"item_key\" value=\"\" \/>\n\t<\/div>\n<\/fieldset>\n<\/div>\n\n<\/form>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da6d83 elementor-widget elementor-widget-text-editor\" data-id=\"2da6d83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>T\u00cdCH H\u1ee2P AI T\u0102NG T\u1ed0C CHUY\u1ec2N \u0110\u1ed4I S\u1ed0 K\u1ebe TO\u00c1N<\/strong><\/span><\/p><p data-start=\"1956\" data-end=\"2029\">AI trong AccNet ERP kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf t\u1ef1 \u0111\u1ed9ng h\u00f3a nh\u1eadp li\u1ec7u, m\u00e0 c\u00f2n:<\/p><ul><li style=\"text-align: justify;\" data-start=\"2032\" data-end=\"2176\"><strong data-start=\"2032\" data-end=\"2077\">Nh\u1eadn di\u1ec7n &amp; ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb th\u00f4ng minh<\/strong>: AI qu\u00e9t, \u0111\u1ecdc v\u00e0 ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n, phi\u1ebfu chi, phi\u1ebfu thu, h\u1ea1n ch\u1ebf sai s\u00f3t do nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/li><li style=\"text-align: justify;\" data-start=\"2179\" data-end=\"2321\"><strong data-start=\"2179\" data-end=\"2211\">D\u1ef1 b\u00e1o t\u00e0i ch\u00ednh &amp; ng\u00e2n s\u00e1ch<\/strong>: h\u1ec7 th\u1ed1ng s\u1eed d\u1ee5ng thu\u1eadt to\u00e1n h\u1ecdc m\u00e1y \u0111\u1ec3 d\u1ef1 b\u00e1o chi ph\u00ed, doanh thu, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh nhanh.<\/li><li style=\"text-align: justify;\" data-start=\"2324\" data-end=\"2452\"><strong data-start=\"2324\" data-end=\"2351\">C\u1ea3nh b\u00e1o r\u1ee7i ro k\u1ebf to\u00e1n<\/strong>: AI ph\u00e1t hi\u1ec7n b\u1ea5t th\u01b0\u1eddng trong s\u1ed5 s\u00e1ch, t\u1eeb \u0111\u00f3 c\u1ea3nh b\u00e1o k\u1ecbp th\u1eddi c\u00e1c sai l\u1ec7ch ho\u1eb7c r\u1ee7i ro gian l\u1eadn.<\/li><li style=\"text-align: justify;\" data-start=\"2455\" data-end=\"2584\"><strong data-start=\"2455\" data-end=\"2484\">Tr\u1ee3 l\u00fd b\u00e1o c\u00e1o th\u00f4ng minh<\/strong>: AI g\u1ee3i \u00fd m\u1eabu b\u00e1o c\u00e1o, t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, h\u1ed7 tr\u1ee3 ban l\u00e3nh \u0111\u1ea1o ph\u00e2n t\u00edch t\u00e0i ch\u00ednh t\u1ee9c th\u00ec.<\/li><\/ul><p style=\"text-align: center;\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-47770\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png\" alt=\"K\u1ebf to\u00e1n L\u1ea1c Vi\u1ec7t \u1ee9ng d\u1ee5ng AI\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p><p style=\"text-align: center;\"><span style=\"color: #cf2e2e; font-size: 120%;\"><b>DOANH NGHI\u1ec6P \u0110\u01af\u1ee2C G\u00cc KHI TRI\u1ec2N KHAI PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N L\u1ea0C VI\u1ec6T?<\/b><\/span><\/p><ul><li data-start=\"2638\" data-end=\"2732\"><strong data-start=\"2638\" data-end=\"2664\">Kinh nghi\u1ec7m h\u01a1n 30 n\u0103m<\/strong> ph\u00e1t tri\u1ec3n gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/li><li data-start=\"2735\" data-end=\"2856\"><strong data-start=\"2735\" data-end=\"2764\">H\u1ec7 sinh th\u00e1i s\u1ed1 to\u00e0n di\u1ec7n<\/strong>: AccNet ERP d\u1ec5 d\u00e0ng k\u1ebft n\u1ed1i v\u1edbi c\u00e1c gi\u1ea3i ph\u00e1p kh\u00e1c c\u1ee7a L\u1ea1c Vi\u1ec7t (HRM, Workflow, Portal\u2026).<\/li><li data-start=\"2859\" data-end=\"2935\"><strong data-start=\"2859\" data-end=\"2882\">C\u00f4ng ngh\u1ec7 ti\u00ean ti\u1ebfn<\/strong>: T\u00edch h\u1ee3p AI, h\u1ed7 tr\u1ee3 cloud &amp; on-premise linh ho\u1ea1t.<\/li><li data-start=\"2938\" data-end=\"3073\"><strong data-start=\"2938\" data-end=\"2964\">D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 t\u1eadn t\u00e2m<\/strong>: \u0110\u1ed9i ng\u0169 chuy\u00ean gia am hi\u1ec3u nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh Vi\u1ec7t Nam, \u0111\u1ed3ng h\u00e0nh xuy\u00ean su\u1ed1t trong tri\u1ec3n khai.<\/li><li data-start=\"3076\" data-end=\"3190\"><strong data-start=\"3076\" data-end=\"3113\">Ni\u1ec1m tin t\u1eeb h\u00e0ng ngh\u00ecn kh\u00e1ch h\u00e0ng<\/strong> trong nhi\u1ec1u l\u0129nh v\u1ef1c: t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-904c40a elementor-widget elementor-widget-text-editor\" data-id=\"904c40a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong><a href=\"#formtuvan\"><span class=\"xem-tinh-nang\">Xem chi ti\u1ebft t\u00ednh n\u0103ng &amp; nh\u1eadn Demo MI\u1ec4N PH\u00cd<\/span><\/a><\/strong><\/p><div style=\"text-align: center;\"><p style=\"text-align: justify;\"><strong id=\"str-call-timer\">TH\u00d4NG TIN LI\u00caN H\u1ec6<\/strong><\/p><ul><li style=\"text-align: justify;\">Hotline\/Zalo: <a href=\"https:\/\/zalo.me\/0901555063\" target=\"_blank\" rel=\"noopener\">0901 555 063<\/a><\/li><li style=\"text-align: justify;\">Email: accnet@lacviet.com.vn | Website: lacviet.vn | accnet.vn<\/li><li style=\"text-align: justify;\">\u0110\u1ecba ch\u1ec9 v\u0103n ph\u00f2ng: <a href=\"https:\/\/maps.app.goo.gl\/Jqy5fZgaAnFMbJdB7\" target=\"_blank\" rel=\"nofollow noopener\">23 Nguy\u1ec5n Th\u1ecb Hu\u1ef3nh, Ph\u01b0\u1eddng Ph\u00fa Nhu\u1eadn, TP.HCM<\/a><\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/p>\n<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh c\u00f4ng c\u1ee5, doanh nghi\u1ec7p n\u00ean chu\u1ea9n h\u00f3a danh m\u1ee5c m\u1eb7t h\u00e0ng v\u1edbi thu\u1ebf su\u1ea5t g\u1eafn s\u1eb5n, th\u1ed1ng nh\u1ea5t ch\u00ednh s\u00e1ch chi\u1ebft kh\u1ea5u cho \u0111\u1ea1i l\u00fd b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft theo t\u1eebng qu\u00fd. Nh\u1eefng vi\u1ec7c n\u00e0y gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf, thay v\u00ec \u0111\u1ec3 s\u1ed1 thu\u1ebf ch\u1edd kh\u1ea5u tr\u1eeb t\u1ed3n \u0111\u1ecdng k\u00e9o d\u00e0i, \u1ea3nh h\u01b0\u1edfng t\u1edbi d\u00f2ng ti\u1ec1n.<\/p>\n<p style=\"text-align: justify;\">Qu\u1ea3n l\u00fd t\u1ed1t d\u00f2ng thu\u1ebf \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra kh\u00f4ng ch\u1ec9 gi\u00fap tu\u00e2n th\u1ee7 m\u00e0 c\u00f2n l\u00e0 l\u1ee3i th\u1ebf t\u00e0i ch\u00ednh th\u1ef1c s\u1ef1 cho doanh nghi\u1ec7p ph\u00e2n b\u00f3n trong b\u1ed1i c\u1ea3nh ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi.<\/p>\n<h2 style=\"text-align: justify;\">6. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<p style=\"text-align: justify;\"><strong>Ph\u00e2n b\u00f3n c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">Kh\u00f4ng. Ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT 2% \u0111\u1ebfn h\u1ebft 31\/12\/2026 theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 \u00e1p d\u1ee5ng cho nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang ch\u1ecbu thu\u1ebf su\u1ea5t 10%. Ph\u00e2n b\u00f3n ch\u1ecbu thu\u1ebf su\u1ea5t 5% n\u00ean kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP v\u1edbi t\u1eebng m\u1eb7t h\u00e0ng c\u1ee5 th\u1ec3.<\/p>\n<p style=\"text-align: justify;\"><strong>H\u1ed9 kinh doanh ph\u00e2n b\u00f3n ch\u1ecbu thu\u1ebf su\u1ea5t bao nhi\u00eau?<\/strong><\/p>\n<p style=\"text-align: justify;\">H\u1ed9 kinh doanh c\u00f3 doanh thu n\u0103m t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Tr\u00ean m\u1ee9c n\u00e0y, h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu \u00e1p d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a, kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5% nh\u01b0 doanh nghi\u1ec7p khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/p>\n<p style=\"text-align: justify;\"><strong>Th\u1ee9c \u0103n ch\u0103n nu\u00f4i c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">Th\u1ee9c \u0103n ch\u0103n nu\u00f4i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u0103n nu\u00f4i v\u00e0 th\u1ee9c \u0103n th\u1ee7y s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u1ee7y s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo kho\u1ea3n 3 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15.<\/p>\n<p style=\"text-align: justify;\"><strong>Thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/p>\n<p style=\"text-align: justify;\">Lu\u1eadt Thu\u1ebf GTGT 2024 c\u00f3 ba m\u1ee9c thu\u1ebf su\u1ea5t: 0% cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u; 5% cho danh m\u1ee5c t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 9, trong \u0111\u00f3 c\u00f3 ph\u00e2n b\u00f3n; v\u00e0 10% cho c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f2n l\u1ea1i. Ngo\u00e0i ra c\u00f2n c\u00f3 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf t\u1ea1i \u0110i\u1ec1u 5. H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n thu\u1ebf GTGT hi\u1ec7n h\u00e0nh \u0111\u01b0\u1ee3c L\u1ea1c Vi\u1ec7t t\u1ed5ng h\u1ee3p trong b\u00e0i vi\u1ebft v\u1ec1 th\u00f4ng t\u01b0 thu\u1ebf GTGT m\u1edbi nh\u1ea5t.<\/p>\n<p style=\"text-align: justify;\"><strong>Ph\u00e2n b\u00f3n nh\u1eadp kh\u1ea9u c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">C\u00f3. Ph\u00e2n b\u00f3n kh\u00f4ng thu\u1ed9c danh m\u1ee5c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf t\u1ea1i \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT 2024, n\u00ean ph\u00e2n b\u00f3n nh\u1eadp kh\u1ea9u ch\u1ecbu thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u v\u1edbi thu\u1ebf su\u1ea5t 5%, \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u1ebfu doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<p style=\"text-align: justify;\">T\u00f3m l\u1ea1i, ph\u00e2n b\u00f3n c\u00f3 ch\u1ecbu thu\u1ebf GTGT v\u1edbi thu\u1ebf su\u1ea5t 5% k\u1ec3 t\u1eeb 01\/07\/2025 v\u00e0 ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng trong n\u0103m 2026, kh\u00f4ng thu\u1ed9c di\u1ec7n gi\u1ea3m thu\u1ebf 2%. Thay \u0111\u1ed5i n\u00e0y m\u1edf ra quy\u1ec1n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf \u0111\u1ea7u v\u00e0o cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, \u0111\u1ed3ng th\u1eddi \u0111\u00f2i h\u1ecfi h\u1ea1ch to\u00e1n thu\u1ebf ch\u1eb7t ch\u1ebd h\u01a1n v\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i v\u00e0 \u0111\u1ea1i l\u00fd. N\u1eafm v\u1eefng quy \u0111\u1ecbnh, l\u1eadp h\u00f3a \u0111\u01a1n, k\u00ea khai \u0111\u00fang theo m\u1eabu m\u1edbi s\u1ebd gi\u00fap doanh nghi\u1ec7p v\u1eeba tu\u00e2n th\u1ee7 v\u1eeba c\u1ea3i thi\u1ec7n d\u00f2ng ti\u1ec1n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ph\u00e2n b\u00f3n c\u00f3 ch\u1ecbu thu\u1ebf GTGT?\u00a0T\u1eeb ng\u00e0y 01\/07\/2025, ph\u00e2n b\u00f3n chuy\u1ec3n t\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf sang ch\u1ecbu thu\u1ebf GTGT v\u1edbi thu\u1ebf su\u1ea5t 5% theo \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15. Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":54706,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[152],"tags":[194],"class_list":["post-54702","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-gtgt","tag-thue-gtgt"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54702","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/comments?post=54702"}],"version-history":[{"count":1,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54702\/revisions"}],"predecessor-version":[{"id":54704,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54702\/revisions\/54704"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/54706"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=54702"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=54702"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=54702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}