{"id":54703,"date":"2026-10-09T13:47:41","date_gmt":"2026-10-09T06:47:41","guid":{"rendered":"https:\/\/lacviet.vn\/?p=54703"},"modified":"2026-10-09T13:56:17","modified_gmt":"2026-10-09T06:56:17","slug":"hoan-thue-gtgt","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/hoan-thue-gtgt\/","title":{"rendered":"Ho\u00e0n thu\u1ebf GTGT 2026: Tr\u01b0\u1eddng h\u1ee3p, \u0111i\u1ec1u ki\u1ec7n, h\u1ed3 s\u01a1 v\u00e0 th\u1ee7 t\u1ee5c m\u1edbi nh\u1ea5t"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Ho\u00e0n thu\u1ebf GTGT<\/strong> l\u00e0 vi\u1ec7c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft ho\u1eb7c s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba, trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p lu\u1eadt quy \u0111\u1ecbnh. C\u0103n c\u1ee9 hi\u1ec7n h\u00e0nh l\u00e0 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15, \u0111\u00e3 s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 149\/2025\/QH15 t\u1eeb 01\/01\/2026, h\u01b0\u1edbng d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP; h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC t\u1eeb 01\/07\/2026.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, doanh nghi\u1ec7p \u0111ang \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n hay doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a thu\u1ebf su\u1ea5t 5%, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u1edd kh\u1ea5u tr\u1eeb c\u00f3 th\u1ec3 l\u00ean t\u1edbi h\u00e0ng t\u1ef7 \u0111\u1ed3ng, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp t\u1edbi d\u00f2ng ti\u1ec1n. Ho\u00e0n thu\u1ebf \u0111\u00fang h\u1ea1n gi\u00fap doanh nghi\u1ec7p thu h\u1ed3i v\u1ed1n l\u01b0u \u0111\u1ed9ng; ng\u01b0\u1ee3c l\u1ea1i, h\u1ed3 s\u01a1 thi\u1ebfu ch\u1ee9ng t\u1eeb ho\u1eb7c hi\u1ec3u sai \u0111i\u1ec1u ki\u1ec7n c\u00f3 th\u1ec3 khi\u1ebfn ti\u1ec1n thu\u1ebf b\u1ecb &#8220;treo&#8221; nhi\u1ec1u k\u1ef3, th\u1eadm ch\u00ed b\u1ecb thu h\u1ed3i sau ki\u1ec3m tra.<\/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 n\u1eafm to\u00e0n b\u1ed9 quy \u0111\u1ecbnh ho\u00e0n thu\u1ebf GTGT n\u0103m 2026: c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n, \u0111i\u1ec1u ki\u1ec7n v\u00e0 \u0111i\u1ec3m m\u1edbi, h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, c\u00e1ch t\u00ednh k\u00e8m v\u00ed d\u1ee5 minh h\u1ecda v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n khi nh\u1eadn ti\u1ec1n ho\u00e0n.<\/p>\n<h2 style=\"text-align: justify;\">1. Ho\u00e0n thu\u1ebf GTGT l\u00e0 g\u00ec? Khi n\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n?<\/h2>\n<h3 style=\"text-align: justify;\">1.1. Ho\u00e0n thu\u1ebf GTGT l\u00e0 g\u00ec?<\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><strong>Ho\u00e0n thu\u1ebf GTGT<\/strong> l\u00e0 c\u01a1 ch\u1ebf \u0111\u1ec3 Nh\u00e0 n\u01b0\u1edbc tr\u1ea3 l\u1ea1i cho c\u01a1 s\u1edf kinh doanh ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 tr\u1ea3 khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0ng ch\u01b0a th\u1ec3 kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0o s\u1ed1 thu\u1ebf \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p, ho\u1eb7c ph\u1ea7n thu\u1ebf \u0111\u00e3 n\u1ed9p v\u01b0\u1ee3t qu\u00e1 ngh\u0129a v\u1ee5. V\u1ec1 b\u1ea3n ch\u1ea5t, thu\u1ebf GTGT l\u00e0 thu\u1ebf gi\u00e1n thu do ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng ch\u1ecbu, n\u00ean khi doanh nghi\u1ec7p ph\u1ea3i &#8220;\u1ee9ng tr\u01b0\u1edbc&#8221; thu\u1ebf \u0111\u1ea7u v\u00e0o m\u00e0 kh\u00f4ng c\u00f3 thu\u1ebf \u0111\u1ea7u ra t\u01b0\u01a1ng \u1ee9ng, ph\u00e1p lu\u1eadt cho ph\u00e9p ho\u00e0n tr\u1ea3 trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">C\u1ea7n ph\u00e2n bi\u1ec7t hai lo\u1ea1i ho\u00e0n th\u01b0\u1eddng b\u1ecb nh\u1ea7m v\u1edbi nhau.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Lo\u1ea1i th\u1ee9 nh\u1ea5t l\u00e0 ho\u00e0n thu\u1ebf GTGT theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT, \u00e1p d\u1ee5ng cho s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0 xu\u1ea5t kh\u1ea9u, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, s\u1ea3n xu\u1ea5t h\u00e0ng 5%.<\/li>\n<li aria-level=\"1\">Lo\u1ea1i th\u1ee9 hai l\u00e0 ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba theo ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, khi doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p s\u1ed1 ti\u1ec1n l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. Th\u00f4ng t\u01b0 89\/2026\/TT-BTC quy \u0111\u1ecbnh ri\u00eang hai nh\u00f3m th\u1ee7 t\u1ee5c n\u00e0y: h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT t\u1ea1i \u0110i\u1ec1u 46, h\u1ed3 s\u01a1 ho\u00e0n tr\u1ea3 ti\u1ec1n n\u1ed9p th\u1eeba t\u1ea1i \u0110i\u1ec1u 56.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">1.2. V\u1eady khi n\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT?<\/h3>\n<p style=\"text-align: justify;\">C\u00e2u tr\u1ea3 l\u1eddi ng\u1eafn g\u1ecdn l\u00e0 khi doanh nghi\u1ec7p thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p li\u1ec7t k\u00ea t\u1ea1i \u0110i\u1ec1u 15 <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 GTGT s\u1ed1 48\/2024\/QH15<\/a> v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u n\u00e0y. Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o l\u1edbn h\u01a1n \u0111\u1ea7u ra \u0111\u1ec1u \u0111\u01b0\u1ee3c ho\u00e0n; v\u1edbi doanh nghi\u1ec7p ch\u1ec9 b\u00e1n h\u00e0ng trong n\u01b0\u1edbc thu\u1ebf su\u1ea5t 10% ch\u1eb3ng h\u1ea1n, s\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft th\u01b0\u1eddng \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 sau \u0111\u1ec3 ti\u1ebfp t\u1ee5c kh\u1ea5u tr\u1eeb.<\/p>\n<p style=\"text-align: justify;\">H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n \u0111ang \u00e1p d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng ho\u00e0n thu\u1ebf GTGT n\u0103m 2026 g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15 (hi\u1ec7u l\u1ef1c 01\/07\/2025) v\u00e0 Lu\u1eadt 149\/2025\/QH15 s\u1eeda \u0111\u1ed5i (hi\u1ec7u l\u1ef1c 01\/01\/2026).<\/li>\n<li aria-level=\"1\">Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf GTGT, \u0110i\u1ec1u 29 \u0111\u1ebfn \u0110i\u1ec1u 37 v\u1ec1 ho\u00e0n thu\u1ebf, c\u00f9ng c\u00e1c ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP.<\/li>\n<li aria-level=\"1\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025\/QH15 (hi\u1ec7u l\u1ef1c 01\/07\/2026) v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/li>\n<li aria-level=\"1\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC (hi\u1ec7u l\u1ef1c 01\/07\/2026) quy \u0111\u1ecbnh h\u1ed3 s\u01a1, ti\u1ebfp nh\u1eadn, ph\u00e2n lo\u1ea1i, gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, thay th\u1ebf Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">N\u1eafm \u0111\u00fang h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n gi\u00fap doanh nghi\u1ec7p tr\u00e1nh d\u00f9ng nh\u1ea7m m\u1eabu bi\u1ec3u, c\u0103n c\u1ee9 c\u0169. Ph\u1ea7n ti\u1ebfp theo \u0111i v\u00e0o chi ti\u1ebft t\u1eebng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. Trong th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 nh\u1eadn ra m\u00ecnh thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n khi s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o t\u1ed3n \u0111\u1ecdng \u0111\u00e3 k\u00e9o d\u00e0i nhi\u1ec1u k\u1ef3. V\u00ec v\u1eady, k\u1ebf to\u00e1n n\u00ean r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 s\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft theo t\u1eebng nh\u00f3m ho\u1ea1t \u0111\u1ed9ng nh\u01b0 xu\u1ea5t kh\u1ea9u, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 hay h\u00e0ng thu\u1ebf su\u1ea5t 5%, \u0111\u1ed1i chi\u1ebfu v\u1edbi ng\u01b0\u1ee1ng 300 tri\u1ec7u \u0111\u1ed3ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1eddi gian c\u1ee7a t\u1eebng tr\u01b0\u1eddng h\u1ee3p, \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thay v\u00ec \u0111\u1ec3 v\u1ed1n l\u01b0u \u0111\u1ed9ng b\u1ecb \u0111\u1ecdng l\u1ea1i trong t\u00e0i kho\u1ea3n thu\u1ebf ch\u1edd kh\u1ea5u tr\u1eeb.<\/p>\n<h2 style=\"text-align: justify;\">2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/h2>\n<p style=\"text-align: justify;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1eeb kho\u1ea3n 1 \u0111\u1ebfn kho\u1ea3n 8 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT. Ph\u1ea7n n\u00e0y g\u1ed3m b\u1ed1n n\u1ed9i dung: ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u, ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, ho\u00e0n thu\u1ebf cho c\u01a1 s\u1edf ch\u1ec9 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ebf su\u1ea5t 5%, v\u00e0 nh\u00f3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c nh\u01b0 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ODA, ngo\u1ea1i giao. Ba tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u l\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p nh\u1ea5t trong th\u1ef1c t\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">2.1. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u<\/h3>\n<p style=\"text-align: justify;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT, c\u01a1 s\u1edf kinh doanh trong th\u00e1ng, qu\u00fd c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u 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 th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo th\u00e1ng, qu\u00fd, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u sang n\u01b0\u1edbc kh\u00e1c. \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf ph\u1ed5 bi\u1ebfn nh\u1ea5t, v\u00ec h\u00e0ng xu\u1ea5t kh\u1ea9u ch\u1ecbu thu\u1ebf su\u1ea5t 0% n\u00ean doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u th\u01b0\u1eddng xuy\u00ean c\u00f3 s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o l\u1edbn h\u01a1n \u0111\u1ea7u ra.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u 29 <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 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p: v\u1edbi \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u l\u00e0 c\u01a1 s\u1edf kinh doanh c\u00f3 h\u00e0ng h\u00f3a \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u; v\u1edbi gia c\u00f4ng chuy\u1ec3n ti\u1ebfp l\u00e0 c\u01a1 s\u1edf k\u00fd h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng xu\u1ea5t kh\u1ea9u v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i; v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u01a1 s\u1edf c\u00f3 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh. Ngh\u1ecb \u0111\u1ecbnh c\u0169ng l\u00e0m r\u00f5 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u kh\u00f4ng bao g\u1ed3m nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng xu\u1ea5t kh\u1ea9u.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p v\u1eeba xu\u1ea5t kh\u1ea9u v\u1eeba b\u00e1n trong n\u01b0\u1edbc, ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng cho xu\u1ea5t kh\u1ea9u; n\u1ebfu kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 doanh thu xu\u1ea5t kh\u1ea9u 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. S\u1ed1 thu\u1ebf n\u00e0y sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba, 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;\">M\u1ed9t gi\u1edbi h\u1ea1n quan tr\u1ecdng c\u1ea7n nh\u1edb: s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 10% doanh thu xu\u1ea5t kh\u1ea9u c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf. Ph\u1ea7n v\u01b0\u1ee3t qu\u00e1 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 \u0111\u01b0\u1ee3c ho\u00e0n k\u1ef3 sau. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%, ti\u1ec1n \u0111\u1ec1 c\u1ee7a vi\u1ec7c ho\u00e0n thu\u1ebf, \u0111\u01b0\u1ee3c L\u1ea1c Vi\u1ec7t ph\u00e2n t\u00edch trong b\u00e0i vi\u1ebft ri\u00eang v\u1ec1 thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u.<\/p>\n<p style=\"text-align: justify;\">L\u01b0u \u00fd, ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u kh\u00e1c v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf li\u00ean quan \u0111\u1ebfn h\u00e0ng nh\u1eadp kh\u1ea9u theo ph\u00e1p lu\u1eadt h\u1ea3i quan. Doanh nghi\u1ec7p quan t\u00e2m c\u00f3 th\u1ec3 tham kh\u1ea3o b\u00e0i vi\u1ebft <a href=\"https:\/\/lacviet.vn\/hoan-thue-gtgt-hang-nhap-khau\/\">c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/p>\n<h3 style=\"text-align: justify;\">2.2. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/h3>\n<p style=\"text-align: justify;\">Kho\u1ea3n 2 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT quy \u0111\u1ecbnh c\u01a1 s\u1edf kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (n\u1ebfu c\u00f3). Sau khi b\u00f9 tr\u1eeb, n\u1ebfu s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng c\u1ea3 v\u1edbi d\u1ef1 \u00e1n chia th\u00e0nh nhi\u1ec1u giai \u0111o\u1ea1n, nhi\u1ec1u h\u1ea1ng m\u1ee5c \u0111\u1ea7u t\u01b0, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p, v\u00e0 d\u1ef1 \u00e1n t\u00ecm ki\u1ebfm th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n ho\u1eb7c giai \u0111o\u1ea1n, h\u1ea1ng m\u1ee5c \u0111\u00e3 ho\u00e0n th\u00e0nh nh\u01b0ng ch\u01b0a ho\u00e0n thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n trong th\u1eddi h\u1ea1n 01 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y d\u1ef1 \u00e1n, giai \u0111o\u1ea1n ho\u1eb7c h\u1ea1ng m\u1ee5c ho\u00e0n th\u00e0nh. Ng\u00e0y ho\u00e0n th\u00e0nh l\u00e0 ng\u00e0y ph\u00e1t sinh doanh thu, kh\u00f4ng g\u1ed3m doanh thu ch\u1ea1y th\u1eed, doanh thu t\u00e0i ch\u00ednh, thanh l\u00fd nguy\u00ean v\u1eadt li\u1ec7u c\u1ee7a d\u1ef1 \u00e1n.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 15 n\u00eau c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n m\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb sang k\u1ef3 ti\u1ebfp theo. Th\u1ee9 nh\u1ea5t, d\u1ef1 \u00e1n c\u1ee7a c\u01a1 s\u1edf kinh doanh kh\u00f4ng g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 nh\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n; kinh doanh ng\u00e0nh, ngh\u1ec1 c\u00f3 \u0111i\u1ec1u ki\u1ec7n khi ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh ho\u1eb7c kh\u00f4ng duy tr\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, tr\u1eeb m\u1ed9t s\u1ed1 ngo\u1ea1i l\u1ec7. Th\u1ee9 hai, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n v\u00e0 d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n \u0111\u00e3 ch\u1ebf bi\u1ebfn theo kho\u1ea3n 23 \u0110i\u1ec1u 5.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 n\u01a1i khai thu\u1ebf, \u0111i\u1ec3m b.4 kho\u1ea3n 2 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf v\u00e0 c\u00f3 nhu c\u1ea7u ho\u00e0n th\u00ec khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, v\u1edbi m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh ri\u00eang khi d\u1ef1 \u00e1n \u1edf t\u1ec9nh kh\u00e1c ho\u1eb7c do Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi nh\u00e1nh th\u1ef1c hi\u1ec7n. Doanh nghi\u1ec7p n\u00ean x\u00e1c \u0111\u1ecbnh n\u01a1i khai t\u1eeb \u0111\u1ea7u \u0111\u1ec3 tr\u00e1nh ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1.<\/p>\n<p style=\"text-align: justify;\">Tr\u00ean th\u1ef1c t\u1ebf, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng ph\u1ee9c t\u1ea1p h\u01a1n ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u v\u00ec c\u1ea7n nhi\u1ec1u gi\u1ea5y t\u1edd ph\u00e1p l\u00fd c\u1ee7a d\u1ef1 \u00e1n, n\u1ed9i dung s\u1ebd \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n 4.<\/p>\n<h3 style=\"text-align: justify;\">2.3. Ho\u00e0n thu\u1ebf cho c\u01a1 s\u1edf ch\u1ec9 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ebf su\u1ea5t 5%<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c Lu\u1eadt Thu\u1ebf GTGT 2024 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 15. 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. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 n\u00e0y. C\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t 5%. V\u1edbi s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung cho h\u00e0ng 5% v\u00e0 h\u00e0ng c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c, n\u1ebfu kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec 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. S\u1ed1 thu\u1ebf x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c, 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;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 \u00fd ngh\u0129a l\u1edbn v\u1edbi c\u00e1c ng\u00e0nh c\u00f3 \u0111\u1ea7u v\u00e0o ch\u1ecbu thu\u1ebf 10% nh\u01b0ng \u0111\u1ea7u ra ch\u1ec9 ch\u1ecbu 5%, nh\u01b0 ph\u00e2n b\u00f3n, thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt, n\u01b0\u1edbc s\u1ea1ch, thi\u1ebft b\u1ecb y t\u1ebf, thu\u1ed1c ch\u1eefa b\u1ec7nh, m\u1ed9t s\u1ed1 s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p \u1edf kh\u00e2u th\u01b0\u01a1ng m\u1ea1i. Tr\u01b0\u1edbc \u0111\u00e2y, ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa thu\u1ebf \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra c\u1ee7a c\u00e1c doanh nghi\u1ec7p n\u00e0y th\u01b0\u1eddng t\u1ed3n \u0111\u1ecdng k\u00e9o d\u00e0i. V\u00ed d\u1ee5 c\u1ee5 th\u1ec3 v\u1edbi ng\u00e0nh ph\u00e2n b\u00f3n \u0111\u01b0\u1ee3c L\u1ea1c Vi\u1ec7t ph\u00e2n t\u00edch trong b\u00e0i vi\u1ebft v\u1ec1 ph\u00e2n b\u00f3n v\u00e0 thu\u1ebf GTGT.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m kh\u00e1c bi\u1ec7t c\u1ee7a tr\u01b0\u1eddng h\u1ee3p n\u00e0y so v\u1edbi ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u l\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1eddi gian: s\u1ed1 thu\u1ebf ph\u1ea3i ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft li\u00ean t\u1ee5c 12 th\u00e1ng ho\u1eb7c 04 qu\u00fd, kh\u00f4ng ph\u1ea3i trong t\u1eebng th\u00e1ng, qu\u00fd ri\u00eang l\u1ebb. Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i s\u1ed1 d\u01b0 thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng 5% qua t\u1eebng k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n n\u1ed9p h\u1ed3 s\u01a1. Ngo\u00e0i ra, c\u1ee5m t\u1eeb &#8220;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\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu k\u1ef9 khi doanh nghi\u1ec7p c\u00f3 th\u00eam ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i t\u1ea1i \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP v\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i.<\/p>\n<h3 style=\"text-align: justify;\">2.4. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf kh\u00e1c<\/h3>\n<p style=\"text-align: justify;\">Ngo\u00e0i ba tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn tr\u00ean, \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT c\u00f2n quy \u0111\u1ecbnh m\u1ed9t nh\u00f3m tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf mang t\u00ednh \u0111\u1eb7c th\u00f9. D\u00f9 \u00edt g\u1eb7p h\u01a1n, c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y v\u1eabn c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng v\u1edbi t\u1eebng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3, \u0111\u1eb7c bi\u1ec7t khi doanh nghi\u1ec7p t\u00e1i c\u1ea5u tr\u00fac, gi\u1ea3i th\u1ec3 ho\u1eb7c tham gia c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n vi\u1ec7n tr\u1ee3.<\/p>\n<table style=\"width: 95.6427%;\">\n<thead>\n<tr>\n<th style=\"width: 28.8084%;\">Tr\u01b0\u1eddng h\u1ee3p<\/th>\n<th style=\"width: 60.0302%;\">N\u1ed9i dung ch\u00ednh<\/th>\n<th style=\"width: 10.4072%;\">C\u0103n c\u1ee9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 28.8084%;\">Gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n<\/td>\n<td style=\"text-align: justify; width: 60.0302%;\">C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba ho\u1eb7c thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft<\/td>\n<td style=\"width: 10.4072%;\">Kho\u1ea3n 4 \u0110i\u1ec1u 15<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.8084%;\">Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i xu\u1ea5t c\u1ea3nh<\/td>\n<td style=\"text-align: justify; width: 60.0302%;\">Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua t\u1ea1i Vi\u1ec7t Nam mang theo khi xu\u1ea5t c\u1ea3nh<\/td>\n<td style=\"width: 10.4072%;\">Kho\u1ea3n 5 \u0110i\u1ec1u 15<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.8084%;\">ODA kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3<\/td>\n<td style=\"text-align: justify; width: 60.0302%;\">Ho\u00e0n s\u1ed1 thu\u1ebf \u0111\u00e3 tr\u1ea3 cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1ea1i Vi\u1ec7t Nam ph\u1ee5c v\u1ee5 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n<\/td>\n<td style=\"width: 10.4072%;\">Kho\u1ea3n 6 \u0110i\u1ec1u 15<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.8084%;\">Mi\u1ec5n tr\u1eeb ngo\u1ea1i giao<\/td>\n<td style=\"text-align: justify; width: 60.0302%;\">Ho\u00e0n s\u1ed1 thu\u1ebf \u0111\u00e3 tr\u1ea3 ghi tr\u00ean h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/td>\n<td style=\"width: 10.4072%;\">Kho\u1ea3n 7 \u0110i\u1ec1u 15<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.8084%;\">Quy\u1ebft \u0111\u1ecbnh c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf<\/td>\n<td style=\"text-align: justify; width: 60.0302%;\">Ho\u00e0n theo quy\u1ebft \u0111\u1ecbnh ho\u1eb7c theo \u0111i\u1ec1u \u01b0\u1edbc m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean<\/td>\n<td style=\"width: 10.4072%;\">Kho\u1ea3n 8 \u0110i\u1ec1u 15<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">V\u1edbi tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, kho\u1ea3n 4 \u0110i\u1ec1u 15 c\u00f2n quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p t\u1ed5 h\u1ee3p t\u00e1c n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb chuy\u1ec3n \u0111\u1ed5i th\u00e0nh h\u1ee3p t\u00e1c x\u00e3 th\u00ec h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba ho\u1eb7c s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a t\u1ed5 h\u1ee3p t\u00e1c \u0111\u1ec3 kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd khi chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c.<\/li>\n<li aria-level=\"1\">V\u1edbi d\u1ef1 \u00e1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i, \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 46 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC quy \u0111\u1ecbnh h\u1ed3 s\u01a1 ri\u00eang, g\u1ed3m v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 m\u1eabu s\u1ed1 01\/HT, b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o m\u1eabu s\u1ed1 01-1\/HT v\u00e0 c\u00e1c v\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan ch\u1ee7 qu\u1ea3n. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i xu\u1ea5t c\u1ea3nh v\u00e0 mi\u1ec5n tr\u1eeb ngo\u1ea1i giao c\u00f3 th\u1ee7 t\u1ee5c ri\u00eang do Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh.<\/li>\n<li aria-level=\"1\">V\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i mang h\u00e0ng h\u00f3a mua t\u1ea1i Vi\u1ec7t Nam khi xu\u1ea5t c\u1ea3nh, kho\u1ea3n 5 \u0110i\u1ec1u 15 giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, ph\u01b0\u01a1ng th\u1ee9c ho\u00e0n, n\u00ean doanh nghi\u1ec7p b\u00e1n l\u1ebb tham gia ch\u01b0\u01a1ng tr\u00ecnh n\u00e0y c\u1ea7n tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ri\u00eang v\u1ec1 \u0111\u0103ng k\u00fd v\u00e0 h\u00f3a \u0111\u01a1n. V\u1edbi tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb ngo\u1ea1i giao, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u00e0 s\u1ed1 thu\u1ebf ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c tr\u00ean ch\u1ee9ng t\u1eeb thanh to\u00e1n ghi gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf, theo kho\u1ea3n 7 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT. Nh\u00ecn chung, d\u00f9 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00e0o, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n chung v\u1ec1 ho\u00e0n thu\u1ebf, n\u1ed9i dung s\u1ebd \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n ti\u1ebfp theo.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">3. \u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT v\u00e0 \u0111i\u1ec3m m\u1edbi t\u1eeb 2026<\/h2>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 37 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP. Thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n m\u1edbi ch\u1ec9 l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n; doanh nghi\u1ec7p c\u00f2n ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, s\u1ed5 s\u00e1ch, t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb th\u00ec h\u1ed3 s\u01a1 m\u1edbi \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn.<\/p>\n<p style=\"text-align: justify;\">Theo kho\u1ea3n 9 \u0110i\u1ec1u 15, c\u01a1 s\u1edf kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 3 v\u00e0 4 \u0110i\u1ec1u 15 ph\u1ea3i l\u00e0 c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, l\u1eadp l\u01b0u gi\u1eef s\u1ed5 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, c\u00f3 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng theo m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u01a1 s\u1edf kinh doanh. \u0110\u1ed3ng th\u1eddi, c\u01a1 s\u1edf ph\u1ea3i \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 14 v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 14 c\u1ee7a Lu\u1eadt.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 14 g\u1ed3m c\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u; c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9; v\u00e0 v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u c\u00f2n ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng, t\u1edd khai h\u1ea3i quan, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. \u0110\u00e2y ch\u00ednh l\u00e0 nh\u1eefng ch\u1ee9ng t\u1eeb m\u00e0 c\u01a1 quan thu\u1ebf ki\u1ec3m tra k\u1ef9 nh\u1ea5t khi xem x\u00e9t h\u1ed3 s\u01a1 ho\u00e0n.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m m\u1edbi quan tr\u1ecdng nh\u1ea5t n\u0103m 2026 \u0111\u1ebfn t\u1eeb <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=216588&amp;classid=1&amp;typegroupid=3\" target=\"_blank\" rel=\"nofollow noopener\">Lu\u1eadt 149\/2025\/QH15<\/a>. Lu\u1eadt n\u00e0y b\u00e3i b\u1ecf \u0111i\u1ec3m c kho\u1ea3n 9 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT 2024, t\u1ee9c l\u00e0 b\u1ecf \u0111i\u1ec1u ki\u1ec7n &#8220;ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 xu\u1ea5t cho c\u01a1 s\u1edf kinh doanh \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf&#8221;. Quy \u0111\u1ecbnh c\u0169 t\u1eebng khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p lo ng\u1ea1i v\u00ec ph\u1ea3i ch\u1ecbu r\u1ee7i ro t\u1eeb vi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf c\u1ee7a nh\u00e0 cung c\u1ea5p, \u0111i\u1ec1u n\u1eb1m ngo\u00e0i kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t c\u1ee7a ng\u01b0\u1eddi mua.<\/p>\n<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n, doanh nghi\u1ec7p c\u1ea7n n\u1eafm c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n th\u01b0\u1eddng g\u1eb7p:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u sang n\u01b0\u1edbc kh\u00e1c (kho\u1ea3n 1 \u0110i\u1ec1u 15).<\/li>\n<li aria-level=\"1\">D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u00e3 \u0111\u0103ng k\u00fd; kinh doanh ng\u00e0nh ngh\u1ec1 c\u00f3 \u0111i\u1ec1u ki\u1ec7n khi ch\u01b0a \u0111\u1ee7 ho\u1eb7c kh\u00f4ng duy tr\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n (\u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 15).<\/li>\n<li aria-level=\"1\">D\u1ef1 \u00e1n khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n v\u00e0 d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n \u0111\u00e3 ch\u1ebf bi\u1ebfn theo kho\u1ea3n 23 \u0110i\u1ec1u 5.<\/li>\n<li aria-level=\"1\">S\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 14 ho\u1eb7c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb l\u1eadp t\u1eeb h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m.<\/li>\n<li aria-level=\"1\">S\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft th\u1ea5p h\u01a1n ng\u01b0\u1ee1ng 300 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p chi ti\u1ebft h\u01a1n t\u1ea1i \u0110i\u1ec1u 37 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP v\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu nguy\u00ean v\u0103n khi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch \u0111\u1eb7c th\u00f9 t\u1ea1i \u0110i\u1ec1u 37 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP).<\/p>\n<h2 style=\"text-align: justify;\">4. H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT theo Th\u00f4ng t\u01b0 89\/2026<\/h2>\n<p style=\"text-align: justify;\">T\u1eeb ng\u00e0y 01\/07\/2026, h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT th\u1ef1c hi\u1ec7n theo <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>, ban h\u00e0nh ng\u00e0y 30\/06\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 80\/2021\/TT-BTC. Ph\u1ea7n n\u00e0y g\u1ed3m hai n\u1ed9i dung: h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0110i\u1ec1u 46, v\u00e0 tr\u00ecnh t\u1ef1 ti\u1ebfp nh\u1eadn, ph\u00e2n lo\u1ea1i, gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 theo c\u00e1c \u0110i\u1ec1u 47 \u0111\u1ebfn \u0110i\u1ec1u 52 c\u1ee7a Th\u00f4ng t\u01b0.<\/p>\n<h3 style=\"text-align: justify;\">4.1. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/h3>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u 46 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC quy \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT kh\u00e1c nhau theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p ho\u00e0n. \u0110i\u1ec3m chung \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u01b0 xu\u1ea5t kh\u1ea9u v\u00e0 h\u00e0ng 5%, h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u01b0\u1ee3c tinh g\u1ecdn: doanh nghi\u1ec7p k\u00ea khai ch\u1ec9 ti\u00eau \u0111\u1ec1 ngh\u1ecb ho\u00e0n ngay tr\u00ean t\u1edd khai thu\u1ebf GTGT v\u00e0 n\u1ed9p k\u00e8m ph\u1ee5 l\u1ee5c \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, thay v\u00ec nhi\u1ec1u lo\u1ea1i gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ri\u00eang nh\u01b0 tr\u01b0\u1edbc.<\/p>\n<table>\n<thead>\n<tr>\n<th>Tr\u01b0\u1eddng h\u1ee3p<\/th>\n<th>Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 ch\u00ednh<\/th>\n<th>C\u0103n c\u1ee9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Xu\u1ea5t kh\u1ea9u<\/td>\n<td>T\u1edd khai 01\/GTGT c\u00f3 k\u00ea khai ch\u1ec9 ti\u00eau \u0111\u1ec1 ngh\u1ecb ho\u00e0n; ph\u1ee5 l\u1ee5c 01-8\/GTGT<\/td>\n<td>\u0110i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 46<\/td>\n<\/tr>\n<tr>\n<td>D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/td>\n<td>T\u1edd khai 02\/GTGT c\u00f3 k\u00ea khai ch\u1ec9 ti\u00eau \u0111\u1ec1 ngh\u1ecb ho\u00e0n; ph\u1ee5 l\u1ee5c 01-8\/GTGT; b\u1ea3n sao gi\u1ea5y t\u1edd ph\u00e1p l\u00fd d\u1ef1 \u00e1n theo \u0111i\u1ec3m b.3 \u0111\u1ebfn b.7<\/td>\n<td>\u0110i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 46<\/td>\n<\/tr>\n<tr>\n<td>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ebf su\u1ea5t 5%<\/td>\n<td>T\u1edd khai 01\/GTGT c\u00f3 k\u00ea khai ch\u1ec9 ti\u00eau \u0111\u1ec1 ngh\u1ecb ho\u00e0n; ph\u1ee5 l\u1ee5c 01-8\/GTGT<\/td>\n<td>\u0110i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 46<\/td>\n<\/tr>\n<tr>\n<td>ODA kh\u00f4ng ho\u00e0n l\u1ea1i<\/td>\n<td>V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb 01\/HT; h\u1ed3 s\u01a1 theo Ngh\u1ecb \u0111\u1ecbnh 242\/2025\/N\u0110-CP; x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan ch\u1ee7 qu\u1ea3n; b\u1ea3ng k\u00ea 01-1\/HT<\/td>\n<td>\u0110i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 46<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, b\u1ed9 gi\u1ea5y t\u1edd ph\u00e1p l\u00fd g\u1ed3m b\u1ea3n sao gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c quy\u1ebft \u0111\u1ecbnh ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0; v\u1edbi d\u1ef1 \u00e1n c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng th\u00ec c\u00f3 th\u00eam b\u1ea3n sao gi\u1ea5y t\u1edd v\u1ec1 \u0111\u1ea5t v\u00e0 gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng (n\u1ebfu thu\u1ed9c di\u1ec7n ph\u1ea3i c\u1ea5p); b\u1ea3n sao ch\u1ee9ng t\u1eeb g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7; gi\u1ea5y ph\u00e9p kinh doanh ng\u00e0nh ngh\u1ec1 c\u00f3 \u0111i\u1ec1u ki\u1ec7n (n\u1ebfu c\u00f3); v\u00e0 c\u00e1c quy\u1ebft \u0111\u1ecbnh giao qu\u1ea3n l\u00fd d\u1ef1 \u00e1n cho Ban qu\u1ea3n l\u00fd, chi nh\u00e1nh. \u0110i\u1ec3m b.8 kho\u1ea3n 1 \u0110i\u1ec1u 46 quy \u0111\u1ecbnh c\u00e1c gi\u1ea5y t\u1edd n\u00e0y ch\u1ec9 ph\u1ea3i n\u1ed9p v\u1edbi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n l\u1ea7n \u0111\u1ea7u ho\u1eb7c khi c\u00f3 thay \u0111\u1ed5i, b\u1ed5 sung.<\/p>\n<p style=\"text-align: justify;\">D\u00f9 h\u1ed3 s\u01a1 n\u1ed9p cho c\u01a1 quan thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c tinh g\u1ecdn, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u01b0u \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, h\u1ee3p \u0111\u1ed3ng, t\u1edd khai h\u1ea3i quan t\u1ea1i \u0111\u01a1n v\u1ecb. \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u c\u01a1 quan thu\u1ebf s\u1ebd y\u00eau c\u1ea7u khi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf ho\u1eb7c khi ki\u1ec3m tra sau ho\u00e0n thu\u1ebf theo \u0110i\u1ec1u 53 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t l\u01b0u \u00fd th\u1ef1c t\u1ebf: s\u1ed1 li\u1ec7u tr\u00ean ph\u1ee5 l\u1ee5c 01-8\/GTGT ph\u1ea3i kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u t\u1edd khai v\u00e0 s\u1ed5 k\u1ebf to\u00e1n. Ch\u00eanh l\u1ec7ch nh\u1ecf c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh, b\u1ed5 sung, k\u00e9o d\u00e0i th\u1eddi gian gi\u1ea3i quy\u1ebft. V\u00ec v\u1eady, k\u1ebf to\u00e1n n\u00ean \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n 133, s\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft tr\u00ean t\u1edd khai c\u00e1c k\u1ef3 v\u00e0 b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1.<\/p>\n<h3 style=\"text-align: justify;\">4.2. Tr\u00ecnh t\u1ef1, ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 v\u00e0 th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft<\/h3>\n<p style=\"text-align: justify;\">Sau khi doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1, quy tr\u00ecnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 47 \u0111\u1ebfn \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, l\u1ea7n l\u01b0\u1ee3t v\u1ec1 ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1, gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1, quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, ban h\u00e0nh l\u1ec7nh ho\u00e0n tr\u1ea3 v\u00e0 tr\u1ea3 k\u1ebft qu\u1ea3. H\u00ecnh th\u1ee9c n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee7 y\u1ebfu l\u00e0 giao d\u1ecbch \u0111i\u1ec7n t\u1eed qua c\u1ed5ng th\u00f4ng tin c\u1ee7a c\u01a1 quan thu\u1ebf, b\u00ean c\u1ea1nh h\u00ecnh th\u1ee9c n\u1ed9p tr\u1ef1c ti\u1ebfp ho\u1eb7c qua b\u01b0u ch\u00ednh theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m then ch\u1ed1t c\u1ee7a quy tr\u00ecnh l\u00e0 b\u01b0\u1edbc ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1. Theo kho\u1ea3n 10 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT, c\u01a1 quan thu\u1ebf ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc ho\u1eb7c ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf v\u00e0 gi\u1ea3i quy\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. H\u1ed3 s\u01a1 ho\u00e0n tr\u01b0\u1edbc \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft nhanh d\u1ef1a tr\u00ean h\u1ed3 s\u01a1 doanh nghi\u1ec7p t\u1ef1 khai, sau \u0111\u00f3 c\u00f3 th\u1ec3 b\u1ecb ki\u1ec3m tra sau ho\u00e0n. H\u1ed3 s\u01a1 ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n s\u1ebd \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p ho\u1eb7c \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc khi ra quy\u1ebft \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 th\u1eddi h\u1ea1n, theo t\u1ed5ng h\u1ee3p c\u1ee7a Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt v\u1ec1 th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf t\u1eeb 01\/07\/2026, h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ch\u1eadm nh\u1ea5t trong 06 ng\u00e0y l\u00e0m vi\u1ec7c, h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ch\u1eadm nh\u1ea5t trong 10 ng\u00e0y l\u00e0m vi\u1ec7c (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed1c t\u00ednh th\u1eddi h\u1ea1n ch\u00ednh x\u00e1c).<\/p>\n<p style=\"text-align: justify;\">Quy tr\u00ecnh ho\u00e0n thu\u1ebf GTGT c\u00f3 th\u1ec3 t\u00f3m t\u1eaft theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<ol style=\"text-align: justify;\">\n<li aria-level=\"1\">X\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p ho\u00e0n, ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n theo \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT.<\/li>\n<li aria-level=\"1\">K\u00ea khai ch\u1ec9 ti\u00eau \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u00ean t\u1edd khai thu\u1ebf GTGT, l\u1eadp ph\u1ee5 l\u1ee5c 01-8\/GTGT v\u00e0 gi\u1ea5y t\u1edd k\u00e8m theo n\u1ebfu c\u00f3.<\/li>\n<li aria-level=\"1\">N\u1ed9p h\u1ed3 s\u01a1 cho c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n, ch\u1ee7 y\u1ebfu b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/li>\n<li aria-level=\"1\">C\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn, ph\u00e2n lo\u1ea1i ho\u00e0n tr\u01b0\u1edbc ho\u1eb7c ki\u1ec3m tra tr\u01b0\u1edbc.<\/li>\n<li aria-level=\"1\">C\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u00e0 l\u1ec7nh ho\u00e0n tr\u1ea3; doanh nghi\u1ec7p nh\u1eadn ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/li>\n<li aria-level=\"1\">Doanh nghi\u1ec7p l\u01b0u h\u1ed3 s\u01a1, s\u1eb5n s\u00e0ng cho ki\u1ec3m tra sau ho\u00e0n thu\u1ebf.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">N\u1ebfu ki\u1ec3m tra sau ho\u00e0n ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf \u0111\u00e3 ho\u00e0n kh\u00f4ng \u0111\u00fang, c\u01a1 quan thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i theo \u0110i\u1ec1u 54 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 x\u1eed ph\u1ea1t n\u1ebfu c\u00f3. \u0110\u00e2y l\u00e0 l\u00fd do doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1ec9 ch\u00fa tr\u1ecdng t\u1ed1c \u0111\u1ed9 \u0111\u01b0\u1ee3c ho\u00e0n, m\u00e0 c\u1ea7n \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb ngay t\u1eeb \u0111\u1ea7u.<\/p>\n<h2 style=\"text-align: justify;\">5. C\u00e1ch t\u00ednh v\u00e0 h\u1ea1ch to\u00e1n ho\u00e0n thu\u1ebf GTGT<\/h2>\n<p style=\"text-align: justify;\">Nguy\u00ean t\u1eafc t\u00ednh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u g\u1ed3m b\u1ed1n b\u01b0\u1edbc theo kho\u1ea3n 1 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT v\u00e0 \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">B\u01b0\u1edbc m\u1ed9t, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng xu\u1ea5t kh\u1ea9u, b\u1eb1ng h\u1ea1ch to\u00e1n ri\u00eang ho\u1eb7c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 doanh thu xu\u1ea5t kh\u1ea9u tr\u00ean t\u1ed5ng doanh thu ch\u1ecbu thu\u1ebf.<\/li>\n<li aria-level=\"1\">B\u01b0\u1edbc hai, b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba.<\/li>\n<li aria-level=\"1\">B\u01b0\u1edbc ba, so s\u00e1nh ph\u1ea7n c\u00f2n l\u1ea1i v\u1edbi ng\u01b0\u1ee1ng 300 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<li aria-level=\"1\">B\u01b0\u1edbc b\u1ed1n, \u00e1p tr\u1ea7n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 10% doanh thu xu\u1ea5t kh\u1ea9u c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda (s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh): trong qu\u00fd III\/2026, doanh nghi\u1ec7p D c\u00f3 doanh thu xu\u1ea5t kh\u1ea9u 6 t\u1ef7 \u0111\u1ed3ng v\u00e0 doanh thu n\u1ed9i \u0111\u1ecba ch\u1ecbu thu\u1ebf 10% l\u00e0 2 t\u1ef7 \u0111\u1ed3ng. Thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c l\u00e0 800 tri\u1ec7u \u0111\u1ed3ng; thu\u1ebf \u0111\u1ea7u ra n\u1ed9i \u0111\u1ecba l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng. T\u1ef7 l\u1ec7 doanh thu xu\u1ea5t kh\u1ea9u tr\u00ean t\u1ed5ng doanh thu ch\u1ecbu thu\u1ebf l\u00e0 6 t\u1ef7 chia 8 t\u1ef7, b\u1eb1ng 75%.<\/p>\n<table>\n<thead>\n<tr>\n<th>B\u01b0\u1edbc<\/th>\n<th>C\u00e1ch t\u00ednh<\/th>\n<th>K\u1ebft qu\u1ea3<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng xu\u1ea5t kh\u1ea9u<\/td>\n<td>800 tri\u1ec7u \u00d7 75%<\/td>\n<td>600 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng n\u1ed9i \u0111\u1ecba<\/td>\n<td>800 tri\u1ec7u \u00d7 25%<\/td>\n<td>200 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng n\u1ed9i \u0111\u1ecba tr\u01b0\u1edbc b\u00f9 tr\u1eeb<\/td>\n<td>200 tri\u1ec7u \u2212 200 tri\u1ec7u<\/td>\n<td>0 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td>S\u1ed1 thu\u1ebf xu\u1ea5t kh\u1ea9u c\u00f2n l\u1ea1i sau b\u00f9 tr\u1eeb<\/td>\n<td>600 tri\u1ec7u \u2212 0<\/td>\n<td>600 tri\u1ec7u \u0111\u1ed3ng (\u2265 300 tri\u1ec7u)<\/td>\n<\/tr>\n<tr>\n<td>Tr\u1ea7n 10% doanh thu xu\u1ea5t kh\u1ea9u<\/td>\n<td>6 t\u1ef7 \u00d7 10%<\/td>\n<td>600 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td>S\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n<\/td>\n<td>Kh\u00f4ng v\u01b0\u1ee3t tr\u1ea7n<\/td>\n<td>600 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Trong v\u00ed d\u1ee5 tr\u00ean, s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u1eeba \u0111\u00fang b\u1eb1ng m\u1ee9c tr\u1ea7n. N\u1ebfu thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng xu\u1ea5t kh\u1ea9u l\u1edbn h\u01a1n, ch\u1eb3ng h\u1ea1n 700 tri\u1ec7u \u0111\u1ed3ng, doanh nghi\u1ec7p D ch\u1ec9 \u0111\u01b0\u1ee3c ho\u00e0n t\u1ed1i \u0111a 600 tri\u1ec7u \u0111\u1ed3ng, ph\u1ea7n 100 tri\u1ec7u \u0111\u1ed3ng c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 sau \u0111\u1ec3 ti\u1ebfp t\u1ee5c kh\u1ea5u tr\u1eeb ho\u1eb7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ho\u00e0n c\u1ee7a k\u1ef3 ti\u1ebfp theo. C\u00e1ch x\u00e1c \u0111\u1ecbnh chi ti\u1ebft do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu khi l\u1eadp ph\u1ee5 l\u1ee5c 01-8\/GTGT.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 h\u1ea1ch to\u00e1n, t\u1eeb n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u 01\/01\/2026 doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ho\u00e0n thu\u1ebf GTGT, k\u1ebf to\u00e1n ghi t\u0103ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u00e0 ghi gi\u1ea3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, theo h\u01b0\u1edbng N\u1ee3 t\u00e0i kho\u1ea3n 112, C\u00f3 t\u00e0i kho\u1ea3n 133 (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: h\u01b0\u1edbng d\u1eabn t\u00e0i kho\u1ea3n 133 t\u1ea1i Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC). S\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n n\u00ean \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft tr\u00ean t\u00e0i kho\u1ea3n 133 ngay t\u1eeb khi l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi quy\u1ebft \u0111\u1ecbnh ho\u00e0n.<\/p>\n<p style=\"text-align: justify;\">Nghi\u1ec7p v\u1ee5 n\u1ed9p thu\u1ebf GTGT v\u00e0 c\u00e1c b\u00fat to\u00e1n li\u00ean quan \u0111\u01b0\u1ee3c L\u1ea1c Vi\u1ec7t h\u01b0\u1edbng d\u1eabn th\u00eam t\u1ea1i b\u00e0i vi\u1ebft <a href=\"https:\/\/lacviet.vn\/hach-toan-nop-thue-gtgt-chi-tiet\/\">h\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT theo TT99<\/a>.<\/p>\n<h2 style=\"text-align: justify;\">6. Chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u ho\u00e0n thu\u1ebf tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/h2>\n<p style=\"text-align: justify;\">M\u1ed9t h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT c\u00f3 th\u1ec3 ch\u1ec9 g\u1ed3m v\u00e0i trang t\u1edd khai v\u00e0 ph\u1ee5 l\u1ee5c, nh\u01b0ng ph\u00eda sau l\u00e0 h\u00e0ng tr\u0103m, h\u00e0ng ngh\u00ecn h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, ch\u1ee9ng t\u1eeb thanh to\u00e1n, t\u1edd khai h\u1ea3i quan, h\u1ee3p \u0111\u1ed3ng. Ch\u1ea5t l\u01b0\u1ee3ng d\u1eef li\u1ec7u k\u1ebf to\u00e1n quy\u1ebft \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp t\u1ed1c \u0111\u1ed9, k\u1ebft qu\u1ea3 ho\u00e0n thu\u1ebf, \u0111\u1eb7c bi\u1ec7t khi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n.<\/p>\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 c\u00f4ng n\u1ee3, gi\u00fap s\u1ed5 s\u00e1ch v\u00e0 d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n th\u1ed1ng nh\u1ea5t ngay t\u1eeb \u0111\u1ea7u.<\/p>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1eadp trung trong c\u01a1 s\u1edf d\u1eef li\u1ec7u ERP v\u00e0 h\u1ec7 th\u1ed1ng c\u00f3 kh\u1ea3 n\u0103ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u \u0111a chi nh\u00e1nh. V\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u nh\u00e0 m\u00e1y, chi nh\u00e1nh, vi\u1ec7c t\u1eadp trung d\u1eef li\u1ec7u gi\u00fap k\u1ebf to\u00e1n truy xu\u1ea5t nhanh ch\u1ee9ng t\u1eeb khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh. 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=\"5fa1dbbb8a\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/54703\" \/><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 c\u00f3 nhu c\u1ea7u ho\u00e0n thu\u1ebf th\u01b0\u1eddng xuy\u00ean n\u00ean thi\u1ebft l\u1eadp quy tr\u00ecnh \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 h\u1eb1ng th\u00e1ng: \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u1edbi ch\u1ee9ng t\u1eeb thanh to\u00e1n, \u0111\u1ed1i chi\u1ebfu doanh thu xu\u1ea5t kh\u1ea9u v\u1edbi t\u1edd khai h\u1ea3i quan, v\u00e0 theo d\u00f5i s\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft theo t\u1eebng nh\u00f3m ho\u1ea1t \u0111\u1ed9ng. Khi c\u00e1c \u0111\u1ed1i chi\u1ebfu n\u00e0y \u0111\u01b0\u1ee3c l\u00e0m \u0111\u1ec1u \u0111\u1eb7n, vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf cu\u1ed1i k\u1ef3 ch\u1ec9 c\u00f2n l\u00e0 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u s\u1eb5n c\u00f3.<\/p>\n<h2 style=\"text-align: justify;\">7. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<p style=\"text-align: justify;\"><strong>Ho\u00e0n thu\u1ebf GTGT theo Th\u00f4ng t\u01b0 80 c\u00f2n \u00e1p d\u1ee5ng kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">Kh\u00f4ng. Th\u00f4ng t\u01b0 80\/2021\/TT-BTC \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi Th\u00f4ng t\u01b0 89\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT n\u1ed9p t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0y th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 46 v\u00e0 c\u00e1c m\u1eabu bi\u1ec3u ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/p>\n<p style=\"text-align: justify;\"><strong>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT l\u00e0 g\u00ec?<\/strong><\/p>\n<p style=\"text-align: justify;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng g\u1eb7p g\u1ed3m h\u00e0ng nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u sang n\u01b0\u1edbc kh\u00e1c, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh ng\u00e0nh ngh\u1ec1 c\u00f3 \u0111i\u1ec1u ki\u1ec7n, d\u1ef1 \u00e1n khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n, v\u00e0 s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb.<\/p>\n<p style=\"text-align: justify;\"><strong>H\u00e0ng nh\u1eadp kh\u1ea9u c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">Thu\u1ebf GTGT n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb nh\u01b0 thu\u1ebf \u0111\u1ea7u v\u00e0o th\u00f4ng th\u01b0\u1eddng n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf li\u00ean quan \u0111\u1ebfn h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c L\u1ea1c Vi\u1ec7t ph\u00e2n t\u00edch ri\u00eang trong b\u00e0i vi\u1ebft v\u1ec1 ho\u00e0n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u00e3 d\u1eabn \u1edf ph\u1ea7n 2.<\/p>\n<p style=\"text-align: justify;\"><strong>Ho\u00e0n thu\u1ebf GTGT m\u1ea5t bao l\u00e2u?<\/strong><\/p>\n<p style=\"text-align: justify;\">Theo t\u1ed5ng h\u1ee3p c\u1ee7a Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf tr\u01b0\u1edbc \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ch\u1eadm nh\u1ea5t trong 06 ng\u00e0y l\u00e0m vi\u1ec7c v\u00e0 h\u1ed3 s\u01a1 ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf ch\u1eadm nh\u1ea5t trong 10 ng\u00e0y l\u00e0m vi\u1ec7c. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025\/QH15 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed1c t\u00ednh th\u1eddi h\u1ea1n cho h\u1ed3 s\u01a1 c\u1ee7a m\u00ecnh.<\/p>\n<p style=\"text-align: justify;\"><strong>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf n\u1ebfu thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT, v\u00ed d\u1ee5 c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ho\u1eb7c c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 15.<\/p>\n<p style=\"text-align: justify;\">Ho\u00e0n thu\u1ebf GTGT n\u0103m 2026 \u0111\u00e3 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i t\u00edch c\u1ef1c: Lu\u1eadt 149\/2025\/QH15 b\u1ecf \u0111i\u1ec1u ki\u1ec7n ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf, h\u1ed3 s\u01a1 theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u0111\u01b0\u1ee3c tinh g\u1ecdn v\u1edbi t\u1edd khai c\u00f3 ch\u1ec9 ti\u00eau \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0 ph\u1ee5 l\u1ee5c 01-8\/GTGT, c\u00f9ng tr\u01b0\u1eddng h\u1ee3p m\u1edbi cho c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng thu\u1ebf su\u1ea5t 5%. \u0110\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n nhanh v\u00e0 tr\u00e1nh b\u1ecb thu h\u1ed3i, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p, \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb ch\u1eb7t ch\u1ebd ngay t\u1eeb \u0111\u1ea7u.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ho\u00e0n thu\u1ebf GTGT l\u00e0 vi\u1ec7c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft ho\u1eb7c s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba, trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p lu\u1eadt quy \u0111\u1ecbnh. C\u0103n c\u1ee9 hi\u1ec7n h\u00e0nh l\u00e0 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15, \u0111\u00e3 s\u1eeda \u0111\u1ed5i [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":54707,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[152],"tags":[194],"class_list":["post-54703","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\/54703","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=54703"}],"version-history":[{"count":1,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54703\/revisions"}],"predecessor-version":[{"id":54705,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54703\/revisions\/54705"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/54707"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=54703"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=54703"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=54703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}