{"id":54711,"date":"2026-10-09T15:17:40","date_gmt":"2026-10-09T08:17:40","guid":{"rendered":"https:\/\/lacviet.vn\/?p=54711"},"modified":"2026-10-09T15:29:23","modified_gmt":"2026-10-09T08:29:23","slug":"thue-vang-lai","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/thue-vang-lai\/","title":{"rendered":"Thu\u1ebf v\u00e3ng lai l\u00e0 g\u00ec? Quy \u0111\u1ecbnh thu\u1ebf GTGT ngo\u1ea1i t\u1ec9nh theo TT 89\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Thu\u1ebf v\u00e3ng lai<\/strong> l\u00e0 c\u00e1ch g\u1ecdi ph\u1ed5 bi\u1ebfn c\u1ee7a kho\u1ea3n thu\u1ebf GTGT m\u00e0 doanh nghi\u1ec7p ph\u1ea3i khai, n\u1ed9p t\u1ea1i t\u1ec9nh n\u01a1i c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00e1c t\u1ec9nh v\u1edbi n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh. T\u1eeb ng\u00e0y 01\/07\/2026, quy \u0111\u1ecbnh n\u00e0y th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC thay th\u1ebf Th\u00f4ng t\u01b0 80\/2021\/TT-BTC: n\u1ed9p 1% tr\u00ean doanh thu ch\u01b0a thu\u1ebf, khai theo m\u1eabu 05\/GTGT, s\u1ed1 \u0111\u00e3 n\u1ed9p \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf t\u1ef1 \u0111\u1ed9ng b\u00f9 tr\u1eeb t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p x\u00e2y d\u1ef1ng c\u00f3 c\u00f4ng tr\u00ecnh \u1edf nhi\u1ec1u t\u1ec9nh hay doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 d\u1ef1 \u00e1n ngo\u00e0i \u0111\u1ecba b\u00e0n tr\u1ee5 s\u1edf, thu\u1ebf v\u00e3ng lai l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean. Tuy nhi\u00ean, r\u1ea5t nhi\u1ec1u t\u00e0i li\u1ec7u \u0111ang l\u01b0u h\u00e0nh tr\u00ean m\u1ea1ng v\u1eabn h\u01b0\u1edbng d\u1eabn theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC v\u1edbi c\u00e1c t\u1ef7 l\u1ec7 c\u0169, khi\u1ebfn k\u1ebf to\u00e1n d\u1ec5 \u00e1p d\u1ee5ng sai t\u1eeb khi khung ph\u00e1p l\u00fd qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c.<\/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 hi\u1ec3u thu\u1ebf v\u00e3ng lai l\u00e0 g\u00ec, nh\u1eefng thay \u0111\u1ed5i n\u0103m 2026, c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p thu\u1ebf v\u00e3ng lai ngo\u1ea1i t\u1ec9nh, t\u1ef7 l\u1ec7 v\u00e0 c\u00e1ch t\u00ednh, c\u00e1ch k\u00ea khai theo m\u1eabu 05\/GTGT c\u0169ng nh\u01b0 c\u00e1ch h\u1ea1ch to\u00e1n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<h2 style=\"text-align: justify;\">1. Thu\u1ebf v\u00e3ng lai l\u00e0 g\u00ec?<\/h2>\n<blockquote>\n<p style=\"text-align: justify;\"><strong>Thu\u1ebf v\u00e3ng lai<\/strong> l\u00e0 thu\u1eadt ng\u1eef d\u00f9ng \u0111\u1ec3 ch\u1ec9 kho\u1ea3n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng doanh nghi\u1ec7p ph\u1ea3i khai n\u1ed9p t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh, khi \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00f3 kh\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u1edbi n\u01a1i doanh nghi\u1ec7p \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh. C\u1ea7n l\u01b0u \u00fd ngay t\u1eeb \u0111\u1ea7u: &#8220;thu\u1ebf v\u00e3ng lai&#8221; kh\u00f4ng ph\u1ea3i l\u00e0 t\u00ean m\u1ed9t s\u1eafc thu\u1ebf ri\u00eang v\u00e0 c\u0169ng kh\u00f4ng ph\u1ea3i thu\u1eadt ng\u1eef \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a trong lu\u1eadt thu\u1ebf. V\u1ec1 b\u1ea3n ch\u1ea5t, \u0111\u00e2y v\u1eabn l\u00e0 thu\u1ebf GTGT, ch\u1ec9 kh\u00e1c \u1edf n\u01a1i khai v\u00e0 n\u01a1i n\u1ed9p.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">L\u00fd do t\u1ed3n t\u1ea1i c\u01a1 ch\u1ebf n\u00e0y l\u00e0 nguy\u00ean t\u1eafc ph\u00e2n chia ngu\u1ed3n thu ng\u00e2n s\u00e1ch gi\u1eefa c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng. Khi m\u1ed9t doanh nghi\u1ec7p c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i H\u00e0 N\u1ed9i thi c\u00f4ng c\u00f4ng tr\u00ecnh t\u1ea1i B\u00ecnh D\u01b0\u01a1ng, ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c t\u1ebf di\u1ec5n ra \u1edf B\u00ecnh D\u01b0\u01a1ng. Ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf y\u00eau c\u1ea7u m\u1ed9t ph\u1ea7n thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch n\u01a1i c\u00f3 c\u00f4ng tr\u00ecnh, thay v\u00ec to\u00e0n b\u1ed9 \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1i n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf.<\/p>\n<p style=\"text-align: justify;\">T\u1eeb ng\u00e0y 01\/07\/2026, khung ph\u00e1p l\u00fd cho ho\u1ea1t \u0111\u1ed9ng n\u00e0y g\u1ed3m Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. Trong \u0111\u00f3, \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e2n b\u1ed5 ngh\u0129a v\u1ee5 thu\u1ebf cho \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngu\u1ed3n thu, c\u00f2n \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch khai, t\u1ef7 l\u1ec7 v\u00e0 m\u1eabu bi\u1ec3u.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd Th\u00f4ng t\u01b0 89\/2026\/TT-BTC: ph\u1ea7n quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf GTGT kh\u00f4ng c\u00f2n s\u1eed d\u1ee5ng ch\u1eef &#8220;v\u00e3ng lai&#8221; nh\u01b0 c\u00e1ch g\u1ecdi quen thu\u1ed9c tr\u01b0\u1edbc \u0111\u00e2y, m\u00e0 quy \u0111\u1ecbnh theo t\u1eebng ho\u1ea1t \u0111\u1ed9ng c\u1ee5 th\u1ec3 l\u00e0 x\u00e2y d\u1ef1ng v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh kh\u00e1c. Tuy nhi\u00ean, v\u00ec c\u1ee5m t\u1eeb &#8220;thu\u1ebf v\u00e3ng lai&#8221; \u0111\u00e3 qu\u00e1 quen thu\u1ed9c, b\u00e0i vi\u1ebft v\u1eabn d\u00f9ng thu\u1eadt ng\u1eef n\u00e0y \u0111\u1ec3 ng\u01b0\u1eddi \u0111\u1ecdc d\u1ec5 theo d\u00f5i.<\/p>\n<p style=\"text-align: justify;\">Hi\u1ec3u \u0111\u00fang kh\u00e1i ni\u1ec7m, ph\u1ea7n ti\u1ebfp theo s\u1ebd l\u00e0m r\u00f5 nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng c\u1ee7a thu\u1ebf v\u00e3ng lai n\u0103m 2026 so v\u1edbi quy \u0111\u1ecbnh c\u0169.<\/p>\n<h2 style=\"text-align: justify;\">2. Thu\u1ebf v\u00e3ng lai n\u0103m 2026 thay \u0111\u1ed5i th\u1ebf n\u00e0o?<\/h2>\n<p style=\"text-align: justify;\">&#8220;Thu\u1ebf v\u00e3ng lai n\u0103m 2026 s\u1ebd nh\u01b0 th\u1ebf n\u00e0o&#8221; v\u00e0 &#8220;Th\u00f4ng t\u01b0 80 quy \u0111\u1ecbnh g\u00ec v\u1ec1 thu\u1ebf v\u00e3ng lai&#8221; l\u00e0 hai c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c t\u00ecm ki\u1ebfm nhi\u1ec1u nh\u1ea5t trong ch\u1ee7 \u0111\u1ec1 n\u00e0y. C\u00e2u tr\u1ea3 l\u1eddi ng\u1eafn g\u1ecdn: t\u1eeb 01\/07\/2026, quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e3ng lai 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. M\u1ecdi h\u01b0\u1edbng d\u1eabn d\u1ef1a tr\u00ean Th\u00f4ng t\u01b0 80\/2021\/TT-BTC ch\u1ec9 c\u00f2n gi\u00e1 tr\u1ecb tham kh\u1ea3o cho c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">Theo nguy\u00ean v\u0103n \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, c\u00f3 th\u1ec3 t\u00f3m t\u1eaft nh\u1eefng n\u1ed9i dung ch\u00ednh \u0111ang \u00e1p d\u1ee5ng nh\u01b0 sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean (bao g\u1ed3m thu\u1ebf GTGT) v\u00e0 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh kh\u00e1c; n\u1ebfu trong th\u00e1ng ph\u00e1t sinh nhi\u1ec1u l\u1ea7n th\u00ec \u0111\u01b0\u1ee3c khai theo th\u00e1ng (\u0111i\u1ec3m c.4 kho\u1ea3n 1).<\/li>\n<li aria-level=\"1\">S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho t\u1eebng t\u1ec9nh b\u1eb1ng doanh thu ch\u01b0a c\u00f3 thu\u1ebf GTGT t\u1ea1i t\u1ec9nh \u0111\u00f3 nh\u00e2n v\u1edbi 1%, \u00e1p d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng (\u0111i\u1ec3m b.1 kho\u1ea3n 3) v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (\u0111i\u1ec3m c.1 kho\u1ea3n 3).<\/li>\n<li aria-level=\"1\">H\u1ed3 s\u01a1 khai thu\u1ebf theo m\u1eabu s\u1ed1 05\/GTGT Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/li>\n<li aria-level=\"1\">S\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1ea1i t\u1ec9nh n\u01a1i c\u00f3 c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf t\u1ef1 \u0111\u1ed9ng lu\u00e2n chuy\u1ec3n trong h\u1ec7 th\u1ed1ng \u0111\u1ec3 b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh (\u0111i\u1ec3m b.3 kho\u1ea3n 3).<\/li>\n<li aria-level=\"1\">C\u00f4ng tr\u00ecnh s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, d\u1ef1 \u00e1n PPP: Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc kh\u1ea5u tr\u1eeb 1% thu\u1ebf GTGT khi thanh to\u00e1n (kho\u1ea3n 4).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t l\u00e0 c\u01a1 ch\u1ebf b\u00f9 tr\u1eeb t\u1ef1 \u0111\u1ed9ng. Thay v\u00ec doanh nghi\u1ec7p t\u1ef1 theo d\u00f5i v\u00e0 k\u00ea khai s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf c\u00e1c t\u1ec9nh \u0111\u1ec3 tr\u1eeb v\u00e0o ngh\u0129a v\u1ee5 t\u1ea1i tr\u1ee5 s\u1edf, Th\u00f4ng t\u01b0 89\/2026\/TT-BTC quy \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh n\u01a1i c\u00f3 c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf t\u1ef1 \u0111\u1ed9ng lu\u00e2n chuy\u1ec3n \u0111\u1ec3 b\u00f9 tr\u1eeb. \u0110i\u1ec1u n\u00e0y gi\u00fap gi\u1ea3m b\u1edbt thao t\u00e1c th\u1ee7 c\u00f4ng, nh\u01b0ng c\u0169ng \u0111\u00f2i h\u1ecfi s\u1ed1 li\u1ec7u doanh nghi\u1ec7p k\u00ea khai \u1edf c\u00e1c n\u01a1i ph\u1ea3i kh\u1edbp nhau.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t kh\u00e1c bi\u1ec7t c\u1ea7n l\u01b0u \u00fd l\u00e0 nhi\u1ec1u t\u00e0i li\u1ec7u c\u0169 h\u01b0\u1edbng d\u1eabn t\u1ef7 l\u1ec7 2% \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t 10% v\u00e0 1% \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t 5% cho ho\u1ea1t \u0111\u1ed9ng &#8220;b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh&#8221; theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC. \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, ph\u1ea7n khai thu\u1ebf GTGT t\u1ea1i \u0111\u1ecba b\u00e0n kh\u00e1c ch\u1ec9 quy \u0111\u1ecbnh ri\u00eang cho x\u00e2y d\u1ef1ng v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n; t\u1ef7 l\u1ec7 2% v\u00e0 1% theo thu\u1ebf su\u1ea5t xu\u1ea5t hi\u1ec7n \u1edf tr\u01b0\u1eddng h\u1ee3p ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, kh\u00f4ng ph\u1ea3i cho b\u00e1n h\u00e0ng v\u00e3ng lai. Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a ngo\u00e0i t\u1ec9nh kh\u00f4ng qua \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ea7n \u0111\u1ed1i chi\u1ebfu Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng, kh\u00f4ng t\u1ef1 suy di\u1ec5n theo quy \u0111\u1ecbnh c\u0169.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, k\u1ef3 khai, m\u1eabu bi\u1ec3u &#8211; n\u01a1i n\u1ed9p c\u0169ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1eadp trung trong c\u00f9ng \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, gi\u00fap doanh nghi\u1ec7p c\u00f3 m\u1ed9t c\u0103n c\u1ee9 th\u1ed1ng nh\u1ea5t thay v\u00ec ph\u1ea3i \u0111\u1ed1i chi\u1ebfu nhi\u1ec1u v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn r\u1eddi r\u1ea1c nh\u01b0 giai \u0111o\u1ea1n tr\u01b0\u1edbc. Nh\u1eefng thay \u0111\u1ed5i tr\u00ean quy\u1ebft \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp vi\u1ec7c doanh nghi\u1ec7p c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf v\u00e3ng lai hay kh\u00f4ng, n\u1ed9i dung s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p \u1edf ph\u1ea7n ti\u1ebfp theo.<\/p>\n<h2 style=\"text-align: justify;\">3. Khi n\u00e0o ph\u1ea3i n\u1ed9p thu\u1ebf v\u00e3ng lai ngo\u1ea1i t\u1ec9nh?<\/h2>\n<p style=\"text-align: justify;\">Khi n\u00e0o ph\u1ea3i n\u1ed9p thu\u1ebf v\u00e3ng lai ngo\u1ea1i t\u1ec9nh l\u00e0 c\u00e2u h\u1ecfi quan tr\u1ecdng nh\u1ea5t v\u1edbi k\u1ebf to\u00e1n doanh nghi\u1ec7p x\u00e2y d\u1ef1ng &amp; b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Theo \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, ph\u1ea7n n\u00e0y g\u1ed3m ba n\u1ed9i dung: ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng ngo\u00e0i t\u1ec9nh c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng, ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u00e0i t\u1ec9nh, v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i khai ri\u00eang t\u1ea1i t\u1ec9nh kh\u00e1c.<\/p>\n<h3 style=\"text-align: justify;\">3.1. Ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng ngo\u00e0i t\u1ec9nh c\u00f3 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng<\/h3>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t c\u1ee7a thu\u1ebf v\u00e3ng lai ngo\u1ea1i t\u1ec9nh l\u00e0 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng. Theo \u0111i\u1ec3m c.4 kho\u1ea3n 1 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf qu\u1ed1c d\u00e2n ho\u1eb7c ph\u00e1p lu\u1eadt v\u1ec1 x\u00e2y d\u1ef1ng, c\u00f3 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean, t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh kh\u00e1c v\u1edbi n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh, th\u00ec khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh; tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng ph\u00e1t sinh nhi\u1ec1u l\u1ea7n th\u00ec \u0111\u01b0\u1ee3c khai theo th\u00e1ng.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m b.2 kho\u1ea3n 3 \u0110i\u1ec1u 19 l\u00e0m r\u00f5 th\u00eam: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 nh\u00e0 th\u1ea7u x\u00e2y d\u1ef1ng, k\u00fd h\u1ee3p \u0111\u1ed3ng tr\u1ef1c ti\u1ebfp v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ec3 thi c\u00f4ng c\u00f4ng tr\u00ecnh t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh kh\u00e1c v\u1edbi n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh, bao g\u1ed3m c\u1ea3 c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh li\u00ean quan t\u1edbi nhi\u1ec1u \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00ec khai thu\u1ebf GTGT c\u1ee7a c\u00e1c c\u00f4ng tr\u00ecnh \u0111\u00f3 v\u1edbi c\u01a1 quan thu\u1ebf t\u1eebng t\u1ec9nh n\u01a1i c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng theo m\u1eabu s\u1ed1 05\/GTGT, v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u00e3 k\u00ea khai v\u00e0o ng\u00e2n s\u00e1ch t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh n\u01a1i c\u00f3 c\u00f4ng tr\u00ecnh.<\/p>\n<p style=\"text-align: justify;\">T\u1eeb quy \u0111\u1ecbnh n\u00e0y, c\u00f3 th\u1ec3 r\u00fat ra ba \u0111i\u1ec1u ki\u1ec7n c\u1ed9ng d\u1ed3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e3ng lai v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Doanh nghi\u1ec7p khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/li>\n<li aria-level=\"1\">C\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng t\u1ea1i t\u1ec9nh kh\u00e1c v\u1edbi n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/li>\n<li aria-level=\"1\">Gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT, t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ng\u01b0\u1ee1ng 01 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh bao g\u1ed3m thu\u1ebf GTGT, kh\u00f4ng ph\u1ea3i doanh thu ch\u01b0a thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb n\u00e0y theo h\u1ee3p \u0111\u1ed3ng ngay t\u1eeb khi k\u00fd k\u1ebft \u0111\u1ec3 bi\u1ebft c\u00f4ng tr\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n khai t\u1ea1i t\u1ec9nh kh\u00e1c hay kh\u00f4ng. V\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng c\u00f3 ph\u1ee5 l\u1ee5c \u0111i\u1ec1u ch\u1ec9nh l\u00e0m gi\u00e1 tr\u1ecb v\u01b0\u1ee3t ng\u01b0\u1ee1ng, k\u1ebf to\u00e1n n\u00ean \u0111\u1ed1i chi\u1ebfu th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5 \u0111\u1ec3 khai b\u1ed5 sung k\u1ecbp th\u1eddi.<\/p>\n<h3 style=\"text-align: justify;\">3.2. Chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u00e0i t\u1ec9nh<\/h3>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p th\u1ee9 hai c\u1ee7a thu\u1ebf v\u00e3ng lai ngo\u1ea1i t\u1ec9nh l\u00e0 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh kh\u00e1c v\u1edbi n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh. \u0110i\u1ec3m c.4 kho\u1ea3n 1 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u0111\u1eb7t ho\u1ea1t \u0111\u1ed9ng n\u00e0y chung nh\u00f3m v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng v\u1ec1 k\u1ef3 khai: khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh, n\u1ebfu trong th\u00e1ng ph\u00e1t sinh nhi\u1ec1u l\u1ea7n th\u00ec \u0111\u01b0\u1ee3c khai theo th\u00e1ng.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 19 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3. S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p cho t\u1eebng \u0111\u1ecba b\u00e0n t\u1ec9nh c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n b\u1eb1ng doanh thu ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i t\u1eebng \u0111\u1ecba b\u00e0n t\u1ec9nh nh\u00e2n v\u1edbi 1% (\u0111i\u1ec3m c.1). Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng theo m\u1eabu s\u1ed1 05\/GTGT, n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u00e3 k\u00ea khai v\u00e0o ng\u00e2n s\u00e1ch t\u1ea1i t\u1ec9nh \u0111\u00f3 (\u0111i\u1ec3m c.2). Sau \u0111\u00f3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ed5ng h\u1ee3p doanh thu ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0o h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh (\u0111i\u1ec3m c.3).<\/p>\n<p style=\"text-align: justify;\">Kh\u00e1c v\u1edbi x\u00e2y d\u1ef1ng, quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00f4ng n\u00eau ng\u01b0\u1ee1ng gi\u00e1 tr\u1ecb 01 t\u1ef7 \u0111\u1ed3ng. Nh\u01b0 v\u1eady, theo nguy\u00ean v\u0103n hi\u1ec7n h\u00e0nh, ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i t\u1ec9nh kh\u00e1c thu\u1ed9c di\u1ec7n khai ri\u00eang t\u1ea1i n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c gi\u00e1 tr\u1ecb giao d\u1ecbch. Doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 d\u1ef1 \u00e1n \u1edf nhi\u1ec1u t\u1ec9nh c\u1ea7n theo d\u00f5i doanh thu theo t\u1eebng d\u1ef1 \u00e1n, t\u1eebng \u0111\u1ecba b\u00e0n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u1edf m\u1ed7i n\u01a1i.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, \u0111i\u1ec3m b.1 kho\u1ea3n 2 \u0110i\u1ec1u 19 c\u00f2n quy \u0111\u1ecbnh ri\u00eang: khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, nh\u00e0 \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00f3 thu ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng theo ti\u1ebfn \u0111\u1ed9, t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd v\u1edbi c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 d\u1ef1 \u00e1n.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP ho\u1eb7c khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp nh\u01b0ng c\u00f3 ph\u00e1t sinh chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u0111i\u1ec3m c.1 kho\u1ea3n 1 \u0110i\u1ec1u 19 quy \u0111\u1ecbnh khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh. Doanh nghi\u1ec7p thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y n\u00ean \u0111\u1ed1i chi\u1ebfu k\u1ef9 \u0111\u1ec3 ch\u1ecdn \u0111\u00fang k\u1ef3 khai.<\/p>\n<h3 style=\"text-align: justify;\">3.3. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i khai ri\u00eang t\u1ea1i t\u1ec9nh kh\u00e1c<\/h3>\n<p style=\"text-align: justify;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi ho\u1ea1t \u0111\u1ed9ng \u1edf t\u1ec9nh kh\u00e1c \u0111\u1ec1u l\u00e0m ph\u00e1t sinh thu\u1ebf v\u00e3ng lai. Theo \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, c\u00f3 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i khai ri\u00eang t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh kh\u00e1c, ho\u1eb7c vi\u1ec7c khai \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u01a1 ch\u1ebf kh\u00e1c. N\u1eafm r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y gi\u00fap doanh nghi\u1ec7p tr\u00e1nh n\u1ed9p th\u1eeba ho\u1eb7c khai sai n\u01a1i.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Th\u1ee9 nh\u1ea5t, c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u1ecb lo\u1ea1i tr\u1eeb kh\u1ecfi \u0111i\u1ec3m c.4 kho\u1ea3n 1: ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng trong khu phi thu\u1ebf quan v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u01b0 v\u1ea5n, kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf, k\u1ebf to\u00e1n, b\u1ea3o hi\u1ec3m. Nh\u01b0 v\u1eady, m\u1ed9t c\u00f4ng ty t\u01b0 v\u1ea5n thi\u1ebft k\u1ebf c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng thi\u1ebft k\u1ebf cho c\u00f4ng tr\u00ecnh \u1edf \u0110\u1ed3ng Nai kh\u00f4ng thu\u1ed9c di\u1ec7n khai thu\u1ebf v\u00e3ng lai theo quy \u0111\u1ecbnh n\u00e0y. T\u01b0\u01a1ng t\u1ef1, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u00f3 gi\u00e1 tr\u1ecb bao g\u1ed3m thu\u1ebf GTGT d\u01b0\u1edbi 01 t\u1ef7 \u0111\u1ed3ng c\u0169ng kh\u00f4ng thu\u1ed9c \u0111i\u1ec3m c.4.<\/li>\n<li aria-level=\"1\">Th\u1ee9 hai, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u00f9ng \u0111\u1ecba b\u00e0n t\u1ec9nh v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh th\u00ec khai thu\u1ebf GTGT chung t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, theo \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 19. Ri\u00eang \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u00f3 con d\u1ea5u, t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ri\u00eang v\u00e0 c\u00f3 nhu c\u1ea7u k\u00ea khai ri\u00eang th\u00ec \u0111\u01b0\u1ee3c khai, n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb \u0111\u00f3.<\/li>\n<li aria-level=\"1\">Th\u1ee9 ba, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c t\u1ea1i t\u1ec9nh kh\u00e1c, c\u00f3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ri\u00eang v\u00e0 h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o th\u00ec \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c \u0111\u00f3 t\u1ef1 khai thu\u1ebf GTGT t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd kho\u1ea3n thu n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng, theo \u0111i\u1ec3m b.3 kho\u1ea3n 2 \u0110i\u1ec1u 19. Khi \u0111\u00f3, ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c ch\u1ee9 kh\u00f4ng theo c\u01a1 ch\u1ebf &#8220;v\u00e3ng lai&#8221;.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a ngo\u00e0i t\u1ec9nh kh\u00f4ng th\u00f4ng qua \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, nh\u01b0 \u0111\u00e3 ph\u00e2n t\u00edch \u1edf ph\u1ea7n 2, nguy\u00ean v\u0103n \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh ri\u00eang t\u01b0\u01a1ng t\u1ef1 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC tr\u01b0\u1edbc \u0111\u00e2y. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP ho\u1eb7c g\u1eedi v\u0103n b\u1ea3n h\u1ecfi c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u00f3 h\u01b0\u1edbng d\u1eabn ch\u00ednh th\u1ee9c cho tr\u01b0\u1eddng h\u1ee3p c\u1ee7a m\u00ecnh (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a ngo\u00e0i t\u1ec9nh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP).<\/p>\n<h2 style=\"text-align: justify;\">4. Thu\u1ebf v\u00e3ng lai bao nhi\u00eau ph\u1ea7n tr\u0103m? C\u00e1ch t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/h2>\n<p style=\"text-align: justify;\">Theo \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, t\u1ef7 l\u1ec7 \u00e1p d\u1ee5ng cho c\u1ea3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh kh\u00e1c l\u00e0 1% tr\u00ean doanh thu ch\u01b0a c\u00f3 thu\u1ebf GTGT. C\u00f4ng th\u1ee9c chung: s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u1ea1i t\u1ec9nh c\u00f3 c\u00f4ng tr\u00ecnh b\u1eb1ng doanh thu ch\u01b0a c\u00f3 thu\u1ebf GTGT t\u1ea1i t\u1ec9nh \u0111\u00f3 nh\u00e2n v\u1edbi 1%.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, doanh thu ch\u01b0a c\u00f3 thu\u1ebf GTGT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c li\u00ean quan t\u1edbi nhi\u1ec1u t\u1ec9nh m\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu c\u1ee7a c\u00f4ng tr\u00ecnh t\u1ea1i t\u1eebng t\u1ec9nh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 1% tr\u00ean doanh thu c\u1ee7a c\u00f4ng tr\u00ecnh, sau \u0111\u00f3 c\u0103n c\u1ee9 t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00f4ng tr\u00ecnh t\u1ea1i t\u1eebng t\u1ec9nh tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho t\u1eebng t\u1ec9nh, theo \u0111i\u1ec3m b.1 kho\u1ea3n 3 \u0110i\u1ec1u 19.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n b\u1eb1ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ed1i t\u00e1c c\u00f4ng t\u01b0, kho\u1ea3n 4 \u0110i\u1ec1u 19 quy \u0111\u1ecbnh Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i ch\u1ee7 \u0111\u1ea7u t\u01b0 m\u1edf t\u00e0i kho\u1ea3n kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u1ebf GTGT c\u1ee7a nh\u00e0 th\u1ea7u theo t\u1ef7 l\u1ec7 1% tr\u00ean doanh thu ch\u01b0a c\u00f3 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh, khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thanh to\u00e1n v\u1ed1n. Tr\u01b0\u1eddng h\u1ee3p Kho b\u1ea1c \u0111\u00e3 kh\u1ea5u tr\u1eeb, nh\u00e0 th\u1ea7u kh\u00f4ng ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf n\u00e0y n\u1eefa, theo \u0111i\u1ec3m b.2 kho\u1ea3n 3.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda (s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh): c\u00f4ng ty x\u00e2y d\u1ef1ng E \u1edf ph\u1ea7n tr\u00ean c\u00f3 h\u1ee3p \u0111\u1ed3ng thi c\u00f4ng t\u1ea1i B\u1eafc Ninh gi\u00e1 tr\u1ecb ch\u01b0a thu\u1ebf 3 t\u1ef7 \u0111\u1ed3ng, thu\u1ebf GTGT 300 tri\u1ec7u \u0111\u1ed3ng. Trong th\u00e1ng 8\/2026, kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c nghi\u1ec7m thu v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1edbi doanh thu ch\u01b0a thu\u1ebf 1,2 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<table>\n<thead>\n<tr>\n<th>Ch\u1ec9 ti\u00eau<\/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>Doanh thu ch\u01b0a thu\u1ebf t\u1ea1i B\u1eafc Ninh trong k\u1ef3<\/td>\n<td>Theo h\u00f3a \u0111\u01a1n<\/td>\n<td>1,2 t\u1ef7 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf GTGT n\u1ed9p t\u1ea1i B\u1eafc Ninh<\/td>\n<td>1,2 t\u1ef7 \u00d7 1%<\/td>\n<td>12 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf GTGT \u0111\u1ea7u ra tr\u00ean h\u00f3a \u0111\u01a1n (10%)<\/td>\n<td>1,2 t\u1ef7 \u00d7 10%<\/td>\n<td>120 tri\u1ec7u \u0111\u1ed3ng, k\u00ea khai t\u1ea1i tr\u1ee5 s\u1edf<\/td>\n<\/tr>\n<tr>\n<td>X\u1eed l\u00fd 12 tri\u1ec7u \u0111\u00e3 n\u1ed9p<\/td>\n<td>C\u01a1 quan thu\u1ebf t\u1ef1 \u0111\u1ed9ng lu\u00e2n chuy\u1ec3n<\/td>\n<td>B\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Nh\u01b0 v\u00ed d\u1ee5 cho th\u1ea5y, kho\u1ea3n 1% n\u1ed9p t\u1ea1i t\u1ec9nh c\u00f3 c\u00f4ng tr\u00ecnh kh\u00f4ng ph\u1ea3i l\u00e0 chi ph\u00ed t\u0103ng th\u00eam, m\u00e0 l\u00e0 m\u1ed9t ph\u1ea7n ngh\u0129a v\u1ee5 thu\u1ebf GTGT \u0111\u01b0\u1ee3c n\u1ed9p tr\u01b0\u1edbc t\u1ea1i n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng. T\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, doanh nghi\u1ec7p v\u1eabn t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 doanh thu, thu\u1ebf \u0111\u1ea7u ra v\u00e0 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ea3 k\u1ef3, sau \u0111\u00f3 ph\u1ea7n \u0111\u00e3 n\u1ed9p \u1edf t\u1ec9nh kh\u00e1c \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb. N\u1ebfu thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho h\u1ee3p \u0111\u1ed3ng l\u00e0 8% trong giai \u0111o\u1ea1n gi\u1ea3m thu\u1ebf \u0111\u1ebfn h\u1ebft 31\/12\/2026, thu\u1ebf \u0111\u1ea7u ra tr\u00ean h\u00f3a \u0111\u01a1n thay \u0111\u1ed5i, c\u00f2n t\u1ef7 l\u1ec7 1% t\u00ednh tr\u00ean doanh thu ch\u01b0a thu\u1ebf theo \u0110i\u1ec1u 19 kh\u00f4ng ph\u1ee5 thu\u1ed9c thu\u1ebf su\u1ea5t.<\/p>\n<h2 style=\"text-align: justify;\">5. H\u01b0\u1edbng d\u1eabn k\u00ea khai theo m\u1eabu 05\/GTGT v\u00e0 b\u00f9 tr\u1eeb t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh<\/h2>\n<p style=\"text-align: justify;\">Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ngh\u0129a v\u1ee5 v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 k\u00ea khai. Theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, h\u1ed3 s\u01a1 khai thu\u1ebf GTGT cho ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh kh\u00e1c s\u1eed d\u1ee5ng m\u1eabu s\u1ed1 05\/GTGT t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0.<\/p>\n<h3 style=\"text-align: justify;\">5.1. H\u01b0\u1edbng d\u1eabn k\u00ea khai<\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">V\u1ec1 n\u01a1i n\u1ed9p, doanh nghi\u1ec7p n\u1ed9p t\u1edd khai 05\/GTGT cho c\u01a1 quan thu\u1ebf t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh n\u01a1i c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng ho\u1eb7c n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng, n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i t\u1ec9nh \u0111\u00f3. V\u1edbi c\u00f4ng tr\u00ecnh li\u00ean quan nhi\u1ec1u t\u1ec9nh, doanh nghi\u1ec7p khai v\u1edbi c\u01a1 quan thu\u1ebf t\u1eebng t\u1ec9nh theo s\u1ed1 thu\u1ebf \u0111\u00e3 ph\u00e2n b\u1ed5 cho t\u1ec9nh \u0111\u00f3.<\/li>\n<li aria-level=\"1\">V\u1ec1 k\u1ef3 khai, nh\u01b0 \u0111\u00e3 n\u00eau \u1edf ph\u1ea7n 3, ngh\u0129a v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh; n\u1ebfu trong th\u00e1ng ph\u00e1t sinh nhi\u1ec1u l\u1ea7n th\u00ec \u0111\u01b0\u1ee3c khai theo th\u00e1ng. Th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5 th\u01b0\u1eddng g\u1eafn v\u1edbi th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu, xu\u1ea5t h\u00f3a \u0111\u01a1n cho kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh. H\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf c\u1ea7n \u0111\u1ed1i chi\u1ebfu Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh v\u00e0 theo th\u00e1ng t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025\/QH15).<\/li>\n<li aria-level=\"1\">V\u1ec1 b\u00f9 tr\u1eeb t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, \u0111i\u1ec3m b.3 kho\u1ea3n 3 \u0110i\u1ec1u 19 quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ed5ng h\u1ee3p doanh thu ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng v\u00e0o h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. S\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh n\u01a1i c\u00f3 c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf t\u1ef1 \u0111\u1ed9ng lu\u00e2n chuy\u1ec3n trong h\u1ec7 th\u1ed1ng \u0111\u1ec3 b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh. Quy \u0111\u1ecbnh t\u01b0\u01a1ng t\u1ef1 \u00e1p d\u1ee5ng v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo \u0111i\u1ec3m c.3.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">5.2. Quy tr\u00ecnh k\u00ea khai<\/h3>\n<p style=\"text-align: justify;\">Quy tr\u00ecnh k\u00ea khai thu\u1ebf v\u00e3ng lai cho m\u1ed9t c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng ngo\u00e0i t\u1ec9nh c\u00f3 th\u1ec3 t\u00f3m t\u1eaft nh\u01b0 sau:<\/p>\n<ol style=\"text-align: justify;\">\n<li aria-level=\"1\">X\u00e1c \u0111\u1ecbnh c\u00f4ng tr\u00ecnh thu\u1ed9c di\u1ec7n khai ri\u00eang: ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, ngo\u00e0i t\u1ec9nh, gi\u00e1 tr\u1ecb t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng bao g\u1ed3m thu\u1ebf GTGT.<\/li>\n<li aria-level=\"1\">X\u00e1c \u0111\u1ecbnh doanh thu ch\u01b0a c\u00f3 thu\u1ebf GTGT ph\u00e1t sinh trong l\u1ea7n ho\u1eb7c th\u00e1ng khai, t\u00ednh thu\u1ebf 1%.<\/li>\n<li aria-level=\"1\">L\u1eadp t\u1edd khai m\u1eabu 05\/GTGT, n\u1ed9p cho c\u01a1 quan thu\u1ebf t\u1ec9nh c\u00f3 c\u00f4ng tr\u00ecnh v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf t\u1ea1i t\u1ec9nh \u0111\u00f3.<\/li>\n<li aria-level=\"1\">T\u1ed5ng h\u1ee3p doanh thu c\u00f4ng tr\u00ecnh v\u00e0o t\u1edd khai GTGT t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh trong k\u1ef3 khai t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<li aria-level=\"1\">Theo d\u00f5i vi\u1ec7c b\u00f9 tr\u1eeb t\u1ef1 \u0111\u1ed9ng v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 \u0111\u00e3 n\u1ed9p \u1edf c\u00e1c t\u1ec9nh v\u1edbi ngh\u0129a v\u1ee5 t\u1ea1i tr\u1ee5 s\u1edf.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">L\u1ed7i th\u01b0\u1eddng g\u1eb7p nh\u1ea5t l\u00e0 qu\u00ean t\u1ed5ng h\u1ee3p doanh thu c\u00f4ng tr\u00ecnh ngo\u00e0i t\u1ec9nh v\u00e0o t\u1edd khai t\u1ea1i tr\u1ee5 s\u1edf, ho\u1eb7c k\u00ea khai doanh thu \u1edf hai n\u01a1i kh\u00f4ng kh\u1edbp nhau. Khi \u0111\u00f3, vi\u1ec7c b\u00f9 tr\u1eeb t\u1ef1 \u0111\u1ed9ng c\u00f3 th\u1ec3 kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c ho\u1eb7c sai l\u1ec7ch, d\u1eabn t\u1edbi doanh nghi\u1ec7p v\u1eeba n\u1ed9p thi\u1ebfu \u1edf m\u1ed9t n\u01a1i v\u1eeba n\u1ed9p th\u1eeba \u1edf n\u01a1i kh\u00e1c.<\/p>\n<h2 style=\"text-align: justify;\">6. H\u1ea1ch to\u00e1n thu\u1ebf v\u00e3ng lai nh\u01b0 th\u1ebf n\u00e0o?<\/h2>\n<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n thu\u1ebf v\u00e3ng lai l\u00e0 c\u00e2u h\u1ecfi cu\u1ed1i c\u00f9ng trong chu\u1ed7i nghi\u1ec7p v\u1ee5, nh\u01b0ng l\u1ea1i quy\u1ebft \u0111\u1ecbnh s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch c\u00f3 kh\u1edbp v\u1edbi t\u1edd khai hay kh\u00f4ng. V\u1ec1 nguy\u00ean t\u1eafc, kho\u1ea3n thu\u1ebf GTGT n\u1ed9p t\u1ea1i t\u1ec9nh c\u00f3 c\u00f4ng tr\u00ecnh l\u00e0 m\u1ed9t ph\u1ea7n ngh\u0129a v\u1ee5 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a doanh nghi\u1ec7p, kh\u00f4ng ph\u1ea3i chi ph\u00ed. V\u00ec v\u1eady, kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ghi gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf tr\u00ean t\u00e0i kho\u1ea3n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/p>\n<p style=\"text-align: justify;\">T\u1eeb n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u 01\/01\/2026, doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. C\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan nh\u01b0 3331 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, 133 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 112 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u00f3m t\u1eaft h\u01b0\u1edbng h\u1ea1ch to\u00e1n tham kh\u1ea3o cho c\u00e1c nghi\u1ec7p v\u1ee5 ch\u00ednh (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: h\u01b0\u1edbng d\u1eabn t\u00e0i kho\u1ea3n 3331 t\u1ea1i Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC).<\/p>\n<table>\n<thead>\n<tr>\n<th>Nghi\u1ec7p v\u1ee5<\/th>\n<th>H\u01b0\u1edbng h\u1ea1ch to\u00e1n tham kh\u1ea3o<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Ghi nh\u1eadn doanh thu, thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a c\u00f4ng tr\u00ecnh ngo\u00e0i t\u1ec9nh<\/td>\n<td>N\u1ee3 131 \/ C\u00f3 511, C\u00f3 3331<\/td>\n<\/tr>\n<tr>\n<td>N\u1ed9p thu\u1ebf GTGT 1% t\u1ea1i t\u1ec9nh c\u00f3 c\u00f4ng tr\u00ecnh<\/td>\n<td>N\u1ee3 3331 \/ C\u00f3 112<\/td>\n<\/tr>\n<tr>\n<td>Kho b\u1ea1c kh\u1ea5u tr\u1eeb 1% khi thanh to\u00e1n c\u00f4ng tr\u00ecnh v\u1ed1n ng\u00e2n s\u00e1ch<\/td>\n<td>N\u1ee3 3331 \/ C\u00f3 131 (ph\u1ea7n ti\u1ec1n thu\u1ebf Kho b\u1ea1c gi\u1eef l\u1ea1i)<\/td>\n<\/tr>\n<tr>\n<td>Cu\u1ed1i k\u1ef3 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o t\u1ea1i tr\u1ee5 s\u1edf<\/td>\n<td>N\u1ee3 3331 \/ C\u00f3 133<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m quan tr\u1ecdng khi h\u1ea1ch to\u00e1n l\u00e0 theo d\u00f5i chi ti\u1ebft t\u00e0i kho\u1ea3n 3331 theo t\u1eebng \u0111\u1ecba b\u00e0n t\u1ec9nh ho\u1eb7c t\u1eebng c\u00f4ng tr\u00ecnh. Khi c\u01a1 quan thu\u1ebf t\u1ef1 \u0111\u1ed9ng lu\u00e2n chuy\u1ec3n s\u1ed1 \u0111\u00e3 n\u1ed9p \u1edf t\u1ec9nh kh\u00e1c \u0111\u1ec3 b\u00f9 tr\u1eeb, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 chi ti\u1ebft n\u00e0y v\u1edbi th\u00f4ng tin ngh\u0129a v\u1ee5 tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u1edbp.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u c\u00f4ng tr\u00ecnh \u1edf nhi\u1ec1u t\u1ec9nh, vi\u1ec7c m\u1edf m\u00e3 chi ti\u1ebft theo c\u00f4ng tr\u00ecnh c\u00f2n h\u1ed7 tr\u1ee3 t\u00ednh gi\u00e1 th\u00e0nh, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 ki\u1ec3m so\u00e1t vi\u1ec7c Kho b\u1ea1c kh\u1ea5u tr\u1eeb thu\u1ebf. C\u00e1c b\u00fat to\u00e1n chi ti\u1ebft v\u1ec1 n\u1ed9p thu\u1ebf GTGT \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 chu\u1ea9n TT99<\/a>.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, n\u1ebfu doanh nghi\u1ec7p n\u1ed9p ch\u1eadm kho\u1ea3n thu\u1ebf t\u1ea1i t\u1ec9nh c\u00f3 c\u00f4ng tr\u00ecnh, ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh c\u1ea7n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ri\u00eang tr\u00ean t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p; vi\u1ec7c kho\u1ea3n ti\u1ec1n n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hay kh\u00f4ng c\u1ea7n \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN hi\u1ec7n h\u00e0nh. \u0110\u1ec3 h\u1ea1n ch\u1ebf ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p, k\u1ebf to\u00e1n n\u00ean l\u1eadp b\u1ea3ng theo d\u00f5i ri\u00eang cho t\u1eebng c\u00f4ng tr\u00ecnh ngo\u00e0i t\u1ec9nh, ghi r\u00f5 ng\u00e0y nghi\u1ec7m thu, ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n, s\u1ed1 thu\u1ebf \u0111\u00e3 khai theo m\u1eabu 05\/GTGT v\u00e0 s\u1ed1 thu\u1ebf Kho b\u1ea1c \u0111\u00e3 kh\u1ea5u tr\u1eeb khi ch\u1ee7 \u0111\u1ea7u t\u01b0 thanh to\u00e1n (n\u1ebfu c\u00f3). B\u1ea3ng n\u00e0y gi\u00fap \u0111\u1ed1i chi\u1ebfu nhanh v\u1edbi d\u1eef li\u1ec7u tr\u00ean c\u1ed5ng thu\u1ebf \u0111i\u1ec7n t\u1eed m\u1ed7i k\u1ef3, ph\u00e1t hi\u1ec7n s\u1edbm kho\u1ea3n ch\u00eanh l\u1ec7ch v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 b\u00f9 tr\u1eeb t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh. L\u1ea1c Vi\u1ec7t c\u00f3 b\u00e0i vi\u1ebft ri\u00eang v\u1ec1 h\u1ea1ch to\u00e1n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf \u0111\u1ec3 b\u1ea1n tham kh\u1ea3o khi c\u1ea7n.<\/p>\n<h2 style=\"text-align: justify;\">7. Theo d\u00f5i ngh\u0129a v\u1ee5 thu\u1ebf theo c\u00f4ng tr\u00ecnh, chi nh\u00e1nh tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/h2>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p x\u00e2y d\u1ef1ng, b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 c\u00f4ng tr\u00ecnh \u1edf nhi\u1ec1u t\u1ec9nh ph\u1ea3i \u0111\u1ed3ng th\u1eddi theo d\u00f5i r\u1ea5t nhi\u1ec1u l\u1edbp d\u1eef li\u1ec7u: doanh thu theo c\u00f4ng tr\u00ecnh, s\u1ed1 thu\u1ebf 1% \u0111\u00e3 n\u1ed9p \u1edf t\u1eebng t\u1ec9nh, s\u1ed1 Kho b\u1ea1c \u0111\u00e3 kh\u1ea5u tr\u1eeb, s\u1ed1 \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb t\u1ea1i tr\u1ee5 s\u1edf, c\u00f9ng chi ph\u00ed v\u00e0 gi\u00e1 th\u00e0nh t\u1eebng c\u00f4ng tr\u00ecnh. N\u1ebfu c\u00e1c d\u1eef li\u1ec7u n\u00e0y n\u1eb1m r\u1ea3i r\u00e1c tr\u00ean nhi\u1ec1u file Excel, r\u1ee7i ro sai l\u1ec7ch r\u1ea5t cao, nh\u1ea5t l\u00e0 khi c\u01a1 ch\u1ebf b\u00f9 tr\u1eeb t\u1ef1 \u0111\u1ed9ng \u0111\u00f2i h\u1ecfi s\u1ed1 li\u1ec7u \u1edf c\u00e1c n\u01a1i ph\u1ea3i kh\u1edbp.<\/p>\n<p style=\"text-align: justify;\">Nh\u1eefng kh\u00f3 kh\u0103n th\u01b0\u1eddng g\u1eb7p c\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn: k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp t\u1edd khai 05\/GTGT cho nhi\u1ec1u t\u1ec9nh trong c\u00f9ng m\u1ed9t k\u1ef3; doanh thu xu\u1ea5t h\u00f3a \u0111\u01a1n cho t\u1eebng c\u00f4ng tr\u00ecnh c\u1ea7n \u0111\u01b0\u1ee3c gom \u0111\u00fang v\u00e0o t\u1edd khai t\u1ea1i tr\u1ee5 s\u1edf; v\u00e0 vi\u1ec7c \u0111\u1ed1i chi\u1ebfu s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p theo t\u1eebng t\u1ec9nh v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf m\u1ea5t nhi\u1ec1u th\u1eddi gian. V\u1edbi doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u1edf c\u00e1c t\u1ec9nh, kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c c\u00f2n l\u1edbn h\u01a1n.<\/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. 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 v\u00e0 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 v\u00e0 c\u00f4ng n\u1ee3. \u0110\u1eb7c bi\u1ec7t, h\u1ec7 th\u1ed1ng c\u00f3 kh\u1ea3 n\u0103ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u \u0111a chi nh\u00e1nh, ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng \u1edf nhi\u1ec1u \u0111\u1ecba b\u00e0n.<\/p>\n<p style=\"text-align: center;\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"47765\" class=\"elementor elementor-47765\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2185786 e-flex e-con-boxed e-con e-parent\" data-id=\"2185786\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9742f47 elementor-widget elementor-widget-text-editor\" data-id=\"9742f47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p style=\"text-align: center;\"><strong style=\"color: #cf2e2e; font-size: 130%; text-align: center;\">GI\u1ea2I PH\u00c1P K\u1ebe TO\u00c1N ACCNET ERP T\u00cdCH H\u1ee2P AI T\u1ef0 \u0110\u1ed8NG H\u00d3A M\u1eccI NGHI\u1ec6P V\u1ee4<\/strong><\/p><\/div><p style=\"text-align: justify;\" data-start=\"308\" data-end=\"594\">AccNet ERP l\u00e0 gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh t\u00edch h\u1ee3p trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p to\u00e0n di\u1ec7n, \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1edfi C\u00f4ng ty L\u1ea1c Vi\u1ec7t. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t n\u1ed5i b\u1eadt c\u1ee7a AccNet ERP ch\u00ednh l\u00e0 vi\u1ec7c <strong data-start=\"508\" data-end=\"542\">\u1ee9ng d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI)<\/strong> trong nhi\u1ec1u quy tr\u00ecnh k\u1ebf to\u00e1n gi\u00fap doanh nghi\u1ec7p:<\/p><ul style=\"text-align: justify;\"><li data-start=\"597\" data-end=\"643\">T\u1ef1 \u0111\u1ed9ng h\u00f3a h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb.<\/li><li data-start=\"646\" data-end=\"696\">N\u00e2ng cao t\u00ednh ch\u00ednh x\u00e1c trong ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u.<\/li><li data-start=\"699\" data-end=\"756\">R\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh.<\/li><\/ul><p style=\"text-align: justify;\" data-start=\"758\" data-end=\"913\">Nh\u1edd \u0111\u00f3, AccNet ERP kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 m\u00e0 c\u00f2n l\u00e0 \u201ctr\u1ee3 l\u00fd th\u00f4ng minh\u201d \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh minh b\u1ea1ch hi\u1ec7u qu\u1ea3.<\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\"><b>T\u00ednh n\u0103ng n\u1ed5i b\u1eadt:<\/b><\/span><\/p><p style=\"text-align: justify;\">\u2714\ufe0f T\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 nh\u1edd AI.<br data-start=\"1028\" data-end=\"1031\" \/>\u2714\ufe0f Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n \u0111a chi nh\u00e1nh, \u0111a c\u00f4ng ty con.<br data-start=\"1091\" data-end=\"1094\" \/>\u2714\ufe0f B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo chu\u1ea9n Vi\u1ec7t Nam &amp; qu\u1ed1c t\u1ebf (VAS, IFRS).<br data-start=\"1166\" data-end=\"1169\" \/>\u2714\ufe0f Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n, ng\u00e2n s\u00e1ch, d\u1ef1 b\u00e1o chi ph\u00ed ch\u00ednh x\u00e1c.<br data-start=\"1228\" data-end=\"1231\" \/>\u2714\ufe0f K\u1ebft n\u1ed1i v\u1edbi c\u00e1c ph\u00e2n h\u1ec7 qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1, s\u1ea3n xu\u1ea5t, b\u00e1n h\u00e0ng \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u.<br data-start=\"1314\" data-end=\"1317\" \/>\u2714\ufe0f T\u00edch h\u1ee3p AI trong ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u, c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c4a85f elementor-widget elementor-widget-image\" data-id=\"1c4a85f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1536\" height=\"679\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png\" class=\"attachment-full size-full wp-image-48734\" alt=\"ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n accnet erp\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png 1536w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-768x340.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-18x8.png 18w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-902027a elementor-widget elementor-widget-text-editor\" data-id=\"902027a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>\n<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>KH\u00c1CH H\u00c0NG TI\u00caU BI\u1ec2U \u0110ANG TRI\u1ec2N KHAI ACCNET ERP<\/strong><\/span><\/p>\n<\/div>\n<ul>\n<li style=\"text-align: justify;\" data-start=\"193\" data-end=\"280\"><strong data-start=\"200\" data-end=\"280\">Nitto Denko \u2013 Ki\u1ec3m so\u00e1t chi ph\u00ed s\u1ea3n xu\u1ea5t nh\u1edd \u1ee9ng d\u1ee5ng k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh: <\/strong>Nitto Denko \u0111\u00e3 l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p <strong data-start=\"315\" data-end=\"329\">AccNet ERP<\/strong> \u0111\u1ec3 tri\u1ec3n khai h\u1ec7 th\u1ed1ng <strong data-start=\"353\" data-end=\"379\">k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh<\/strong>, gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3 h\u01a1n trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t. Sau m\u1ed9t th\u1eddi gian s\u1eed d\u1ee5ng, c\u00f4ng ty \u0111\u00e1nh gi\u00e1 cao hi\u1ec7u qu\u1ea3 th\u1ef1c ti\u1ec5n m\u00e0 h\u1ec7 th\u1ed1ng mang l\u1ea1i, c\u0169ng nh\u01b0 m\u1ee9c \u0111\u1ed9 \u1ed5n \u0111\u1ecbnh v\u01b0\u1ee3t tr\u1ed9i so v\u1edbi c\u00e1c ph\u1ea7n m\u1ec1m kh\u00e1c tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/li>\n<li style=\"text-align: justify;\" data-start=\"659\" data-end=\"742\"><strong data-start=\"666\" data-end=\"742\">ANTESCO \u2013 T\u00e1i c\u1ea5u tr\u00fac quy tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u1edbi k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb v\u1eadn h\u00e0nh: <\/strong>T\u1ea1i ANTESCO, \u0111\u1ed9i ng\u0169 t\u01b0 v\u1ea5n v\u00e0 tri\u1ec3n khai c\u1ee7a AccNetERP \u0111\u00e3 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi doanh nghi\u1ec7p trong giai \u0111o\u1ea1n \u0111\u1ea7u, thi\u1ebft l\u1eadp l\u1ea1i quy tr\u00ecnh chu\u1ea9n v\u00e0 x\u00e2y d\u1ef1ng lu\u1ed3ng c\u00f4ng vi\u1ec7c li\u00ean ph\u00f2ng ban xuy\u00ean su\u1ed1t. Gi\u1ea3i ph\u00e1p \u0111\u00e3 gi\u00fap ANTESCO c\u1ea3i thi\u1ec7n \u0111\u00e1ng k\u1ec3 kh\u1ea3 n\u0103ng qu\u1ea3n tr\u1ecb v\u1eadn h\u00e0nh m\u1ed9t c\u00e1ch \u0111\u1ed3ng b\u1ed9 v\u00e0 linh ho\u1ea1t<\/li>\n<li style=\"text-align: justify;\" data-start=\"1083\" data-end=\"1167\"><strong data-start=\"1090\" data-end=\"1167\">Khatoco \u2013 M\u1edf r\u1ed9ng g\u00f3i gi\u1ea3i ph\u00e1p AccNetC sau tri\u1ec3n khai th\u00e0nh c\u00f4ng ban \u0111\u1ea7u: <\/strong>L\u1ea1c Vi\u1ec7t \u0111\u00e3 tri\u1ec3n khai th\u00e0nh c\u00f4ng <strong data-start=\"1202\" data-end=\"1227\">g\u00f3i gi\u1ea3i ph\u00e1p AccNetC<\/strong> cho C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i Khatoco t\u1ea1i Nha Trang theo tho\u1ea3 thu\u1eadn k\u00fd k\u1ebft ng\u00e0y 29\/07\/2014. <a id=\"formtuvan\"><\/a>Sau khi ba ph\u00e2n h\u1ec7 \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3, Khatoco d\u1ef1 \u0111\u1ecbnh s\u1ebd ti\u1ebfp t\u1ee5c h\u1ee3p t\u00e1c v\u00e0 m\u1edf r\u1ed9ng th\u00eam c\u00e1c ph\u00e2n h\u1ec7 t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd b\u00e1n l\u1ebb v\u1edbi AccNetC, th\u1ec3 hi\u1ec7n s\u1ef1 tin t\u01b0\u1edfng s\u00e2u s\u1eafc v\u00e0o n\u0103ng l\u1ef1c tri\u1ec3n khai v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 t\u1eeb L\u1ea1c Vi\u1ec7t.<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong><br><\/strong><\/span><\/p><p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>ACCNET ERP L\u00c0M \u0110\u01af\u1ee2C G\u00cc M\u00c0 C\u00c1C PM K\u1ebe TO\u00c1N PH\u1ed4 BI\u1ebeN GI\u00c1 R\u1eba KH\u00d4NG L\u00c0M \u0110\u01af\u1ee2C?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">C\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n gi\u00e1 r\u1ebb th\u01b0\u1eddng ch\u1ec9 gi\u1ea3i quy\u1ebft ghi nh\u1eadn k\u1ebf to\u00e1n + b\u00e1o c\u00e1o c\u01a1 b\u1ea3n, trong khi m\u1ed9t h\u1ec7 th\u1ed1ng AccNet ERP (on-premise, customizable) gi\u1ea3i quy\u1ebft qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh to\u00e0n doanh nghi\u1ec7p.<\/p>\n<ul>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>H\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111a c\u00f4ng ty<\/strong><\/span><\/em>: H\u1ee3p nh\u1ea5t nhi\u1ec1u c\u00f4ng ty con; Lo\u1ea1i tr\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9; T\u1ef1 \u0111\u1ed9ng t\u1ea1o b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00f9y ch\u1ec9nh quy tr\u00ecnh k\u1ebf to\u00e1n<\/strong><\/span><\/em> theo doanh nghi\u1ec7p, c\u00f3 th\u1ec3 custom workflow theo \u0111\u1eb7c th\u00f9 doanh nghi\u1ec7p<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t ph\u1ee9c t\u1ea1p<\/strong><\/span><\/em>: C\u00f3 th\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh theo nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n, nhi\u1ec1u ph\u00e2n x\u01b0\u1edfng, nhi\u1ec1u \u0111\u1ecbnh m\u1ee9c.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>Qu\u1ea3n tr\u1ecb ng\u00e2n s\u00e1ch to\u00e0n doanh nghi\u1ec7p<\/strong><\/span><\/em>: l\u1eadp ng\u00e2n s\u00e1ch theo ph\u00f2ng ban, ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch theo d\u1ef1 \u00e1n, c\u1ea3nh b\u00e1o v\u01b0\u1ee3t ng\u00e2n s\u00e1ch.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00edch h\u1ee3p h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9 doanh nghi\u1ec7p<\/strong><\/span><\/em>: AccNet ERP c\u00f3 th\u1ec3 t\u00edch h\u1ee3p HRM, CRM, DMS, MES, POS, Core banking, h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>D\u1eef li\u1ec7u b\u1ea3o m\u1eadt<\/strong><\/span><\/em>: Tri\u1ec3n khai On-premise tr\u00ean server doanh nghi\u1ec7p, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt do DN ki\u1ec3m so\u00e1t ho\u00e0n to\u00e0n.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>Kh\u1ea3 n\u0103ng x\u1eed l\u00fd d\u1eef li\u1ec7u l\u1edbn<\/strong><\/span><\/em> v\u1edbi h\u00e0ng tri\u1ec7u ch\u1ee9ng t\u1eeb, quy tr\u00ecnh k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>B\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh n\u00e2ng cao<\/strong><\/span><\/em>: b\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n, ph\u00e2n t\u00edch l\u1ee3i nhu\u1eadn, ph\u00e2n t\u00edch chi ph\u00ed, dashboard t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5757393 e-con-full e-flex e-con e-child\" data-id=\"5757393\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2544591 elementor-widget elementor-widget-text-editor\" data-id=\"2544591\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"color: #cf2e2e;\"><strong>\u0110\u0102NG K\u00dd NH\u1eacN DEMO NGAY<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba78556 elementor-widget elementor-widget-formidable\" data-id=\"ba78556\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"formidable.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"frm_forms  with_frm_style frm_style_formidable-style\" id=\"frm_form_30_container\" data-token=\"ce9f3ef68fe7c3b00ca8ff9c866e4ad3\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"ce9f3ef68fe7c3b00ca8ff9c866e4ad3\">\n<div class=\"frm_form_fields \">\n<fieldset>\n<legend class=\"frm_screen_reader\">\u0110\u0103ng k\u00fd PM k\u1ebf to\u00e1n<\/legend>\r\n\r\n<div class=\"frm_fields_container\">\n<input type=\"hidden\" name=\"frm_action\" value=\"create\" \/>\n<input type=\"hidden\" name=\"form_id\" value=\"30\" \/>\n<input type=\"hidden\" name=\"frm_hide_fields_30\" id=\"frm_hide_fields_30\" value=\"\" \/>\n<input type=\"hidden\" name=\"form_key\" value=\"pm-ke-toan\" \/>\n<input type=\"hidden\" name=\"item_meta[0]\" value=\"\" \/>\n<input type=\"hidden\" id=\"frm_submit_entry_30\" name=\"frm_submit_entry_30\" value=\"8cdd5972d8\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/54711\" \/><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;\">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, gi\u00fap k\u1ebf to\u00e1n truy xu\u1ea5t nhanh khi c\u1ea7n l\u1eadp t\u1edd khai ho\u1eb7c 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> v\u00e0 tham kh\u1ea3o b\u00e0i vi\u1ebft v\u1ec1 <a href=\"https:\/\/lacviet.vn\/ke-toan-thue\/\">c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n thu\u1ebf<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/p>\n<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh c\u00f4ng c\u1ee5, doanh nghi\u1ec7p n\u00ean l\u1eadp m\u1ed9t b\u1ea3ng theo d\u00f5i ngh\u0129a v\u1ee5 thu\u1ebf theo c\u00f4ng tr\u00ecnh g\u1ed3m gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, doanh thu t\u1eebng k\u1ef3, s\u1ed1 thu\u1ebf 1% \u0111\u00e3 n\u1ed9p, s\u1ed1 Kho b\u1ea1c kh\u1ea5u tr\u1eeb v\u00e0 tr\u1ea1ng th\u00e1i b\u00f9 tr\u1eeb. B\u1ea3ng n\u00e0y gi\u00fap k\u1ebf to\u00e1n tr\u01b0\u1edfng nh\u00ecn nhanh to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 \u1edf c\u00e1c t\u1ec9nh v\u00e0 ph\u00e1t hi\u1ec7n s\u1edbm c\u00f4ng tr\u00ecnh ch\u01b0a khai.<\/p>\n<h2 style=\"text-align: justify;\">8. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<p style=\"text-align: justify;\"><strong>&#8220;Thu\u1ebf v\u00e3ng lai 10%&#8221; l\u00e0 g\u00ec?<\/strong><\/p>\n<p style=\"text-align: justify;\">C\u1ee5m t\u1eeb n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ch\u1ec9 vi\u1ec7c t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 10% \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp v\u00e3ng lai c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng ng\u1eafn h\u1ea1n. \u0110\u00e2y l\u00e0 thu\u1ebf TNCN, kh\u00f4ng ph\u1ea3i thu\u1ebf GTGT v\u00e3ng lai c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u ki\u1ec7n v\u00e0 ng\u01b0\u1ee1ng kh\u1ea5u tr\u1eeb c\u1ea7n \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh thu\u1ebf TNCN hi\u1ec7n h\u00e0nh.<\/p>\n<p style=\"text-align: justify;\"><strong>Th\u00f4ng t\u01b0 80 c\u00f2n \u00e1p d\u1ee5ng cho thu\u1ebf v\u00e3ng lai 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 t\u1eeb ng\u00e0y 01\/07\/2026. H\u1ed3 s\u01a1 khai thu\u1ebf ph\u00e1t sinh t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0y th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 19 v\u00e0 m\u1eabu 05\/GTGT c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/p>\n<p style=\"text-align: justify;\"><strong>C\u00f3 chi nh\u00e1nh \u1edf t\u1ec9nh kh\u00e1c th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf v\u00e3ng lai kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">N\u1ebfu chi nh\u00e1nh l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u00f3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ri\u00eang v\u00e0 h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o, chi nh\u00e1nh t\u1ef1 khai thu\u1ebf GTGT t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd n\u01a1i \u0111\u1eb7t chi nh\u00e1nh theo \u0111i\u1ec3m b.3 kho\u1ea3n 2 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, kh\u00f4ng theo c\u01a1 ch\u1ebf v\u00e3ng lai.<\/p>\n<p style=\"text-align: justify;\"><strong>C\u00f4ng tr\u00ecnh d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng \u1edf t\u1ec9nh kh\u00e1c c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf v\u00e3ng lai kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">Theo \u0111i\u1ec3m c.4 kho\u1ea3n 1 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, ngh\u0129a v\u1ee5 khai ri\u00eang \u00e1p d\u1ee5ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng c\u00f3 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh bao g\u1ed3m thu\u1ebf GTGT t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean. C\u00f4ng tr\u00ecnh d\u01b0\u1edbi ng\u01b0\u1ee1ng n\u00e0y kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111i\u1ec3m c.4; doanh thu \u0111\u01b0\u1ee3c k\u00ea khai t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh. D\u00f9 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00e0o, doanh nghi\u1ec7p n\u00ean l\u01b0u \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng, ph\u1ee5 l\u1ee5c v\u00e0 bi\u00ean b\u1ea3n nghi\u1ec7m thu c\u1ee7a t\u1eebng c\u00f4ng tr\u00ecnh, v\u00ec \u0111\u00e2y l\u00e0 c\u0103n c\u1ee9 ch\u1ee9ng minh gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh l\u00fd do khai ho\u1eb7c kh\u00f4ng khai ri\u00eang t\u1ea1i t\u1ec9nh kh\u00e1c.<\/p>\n<p style=\"text-align: justify;\">Thu\u1ebf v\u00e3ng lai n\u0103m 2026 \u0111\u00e3 c\u00f3 khung ph\u00e1p l\u00fd m\u1edbi: Th\u00f4ng t\u01b0 89\/2026\/TT-BTC thay Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, t\u1ef7 l\u1ec7 1% tr\u00ean doanh thu ch\u01b0a thu\u1ebf cho x\u00e2y d\u1ef1ng t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u00e0i t\u1ec9nh, k\u00ea khai theo m\u1eabu 05\/GTGT v\u00e0 s\u1ed1 \u0111\u00e3 n\u1ed9p \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb t\u1ef1 \u0111\u1ed9ng t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh. Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt quy tr\u00ecnh, tr\u00e1nh \u00e1p d\u1ee5ng c\u00e1c t\u1ef7 l\u1ec7 c\u0169 kh\u00f4ng c\u00f2n c\u0103n c\u1ee9, \u0111\u1ed3ng th\u1eddi theo d\u00f5i ngh\u0129a v\u1ee5 chi ti\u1ebft theo c\u00f4ng tr\u00ecnh.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf v\u00e3ng lai l\u00e0 c\u00e1ch g\u1ecdi ph\u1ed5 bi\u1ebfn c\u1ee7a kho\u1ea3n thu\u1ebf GTGT m\u00e0 doanh nghi\u1ec7p ph\u1ea3i khai, n\u1ed9p t\u1ea1i t\u1ec9nh n\u01a1i c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00e1c t\u1ec9nh v\u1edbi n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh. T\u1eeb ng\u00e0y 01\/07\/2026, quy \u0111\u1ecbnh n\u00e0y th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC thay [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":54734,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[153],"tags":[194],"class_list":["post-54711","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-phi-khac","tag-thue-gtgt"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54711","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=54711"}],"version-history":[{"count":3,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54711\/revisions"}],"predecessor-version":[{"id":54735,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54711\/revisions\/54735"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/54734"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=54711"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=54711"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=54711"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}