{"id":54802,"date":"2026-10-12T09:36:01","date_gmt":"2026-10-12T02:36:01","guid":{"rendered":"https:\/\/lacviet.vn\/?p=54802"},"modified":"2026-10-13T07:00:37","modified_gmt":"2026-10-13T00:00:37","slug":"hoa-don-dau-vao","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/hoa-don-dau-vao\/","title":{"rendered":"H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 g\u00ec? Quy \u0111\u1ecbnh v\u1ec1 t\u00ednh h\u1ee3p l\u1ec7 &#038; c\u00e1ch qu\u1ea3n l\u00fd 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/strong> l\u00e0 h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p nh\u1eadn t\u1eeb ng\u01b0\u1eddi b\u00e1n khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. H\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 khi \u0111\u00fang h\u00ecnh th\u1ee9c, n\u1ed9i dung theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP (kho\u1ea3n 5 \u0110i\u1ec1u 3, \u0110i\u1ec1u 10, hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026), l\u00e0 c\u0103n c\u1ee9 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o.<\/p>\n<p style=\"text-align: justify;\">Ch\u1ec9 m\u1ed9t h\u00f3a \u0111\u01a1n sai m\u00e3 s\u1ed1 thu\u1ebf, sai th\u1eddi \u0111i\u1ec3m ho\u1eb7c \u0111\u1ebfn t\u1eeb ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb lo\u1ea1i thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 chi ph\u00ed khi quy\u1ebft to\u00e1n. T\u1eeb 01\/07\/2026, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC thay \u0111\u1ed5i khung ph\u00e1p l\u00fd v\u1ec1 h\u00f3a \u0111\u01a1n, nhi\u1ec1u h\u01b0\u1edbng d\u1eabn c\u0169 kh\u00f4ng c\u00f2n ch\u00ednh x\u00e1c.<\/p>\n<p style=\"text-align: justify;\">Trong b\u00e0i vi\u1ebft n\u00e0y, <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> t\u1ed5ng h\u1ee3p kh\u00e1i ni\u1ec7m, quy \u0111\u1ecbnh h\u1ee3p l\u1ec7, c\u00e1ch tra c\u1ee9u, x\u1eed l\u00fd, l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<h2 style=\"text-align: justify;\">1. H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 g\u00ec?<\/h2>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 c\u00e1ch g\u1ecdi trong nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ec3 ch\u1ec9 h\u00f3a \u0111\u01a1n do ng\u01b0\u1eddi b\u00e1n l\u1eadp v\u00e0 giao cho doanh nghi\u1ec7p khi doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n<h3 style=\"text-align: justify;\">1.1. Kh\u00e1i ni\u1ec7m h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/h3>\n<p style=\"text-align: justify;\">Ph\u00e1p lu\u1eadt kh\u00f4ng \u0111\u1ecbnh ngh\u0129a ri\u00eang &#8220;h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o&#8221;. C\u00f9ng m\u1ed9t t\u1edd h\u00f3a \u0111\u01a1n, v\u1edbi ng\u01b0\u1eddi b\u00e1n l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, v\u1edbi ng\u01b0\u1eddi mua l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, n\u00ean \u00e1p d\u1ee5ng quy \u0111\u1ecbnh chung v\u1ec1 h\u00f3a \u0111\u01a1n, nh\u00ecn t\u1eeb quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi mua.<\/p>\n<p style=\"text-align: justify;\">Quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 18 <a href=\"https:\/\/luatvietnam.vn\/thue\/nghi-dinh-254-2026-nd-cp-huong-dan-thi-hanh-luat-quan-ly-thue-2025-ve-hoa-don-dien-tu-439381-d1.html\" target=\"_blank\" rel=\"nofollow noopener\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a>. B\u1ed1n nh\u00f3m quy\u1ec1n ch\u00ednh:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u00e1n l\u1eadp, giao h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<li aria-level=\"1\">Cung c\u1ea5p ch\u00ednh x\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft \u0111\u1ec3 ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n.<\/li>\n<li aria-level=\"1\">Tra c\u1ee9u, nh\u1eadn file g\u1ed1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/li>\n<li aria-level=\"1\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p \u0111\u1ec3 x\u00e1c nh\u1eadn giao d\u1ecbch, ch\u1ee9ng minh quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng, k\u00ea khai thu\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0110i k\u00e8m l\u00e0 tr\u00e1ch nhi\u1ec7m t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 18: s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00fang m\u1ee5c \u0111\u00edch, cung c\u1ea5p th\u00f4ng tin h\u00f3a \u0111\u01a1n cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u, t\u1ee9c l\u00e0 ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra, l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n.<\/p>\n<p style=\"text-align: justify;\">T\u1eeb 01\/07\/2026, h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ch\u1ee7 y\u1ebfu l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. H\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 h\u1ebft gi\u00e1 tr\u1ecb theo kho\u1ea3n 3 \u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, n\u00ean n\u1ebfu nh\u1eadn lo\u1ea1i n\u00e0y c\u00f3 ng\u00e0y l\u1eadp t\u1eeb 01\/07\/2026, k\u1ebf to\u00e1n c\u1ea7n xem l\u1ea1i t\u00ednh h\u1ee3p ph\u00e1p.<\/p>\n<p style=\"text-align: justify;\">Lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o (GTGT, b\u00e1n h\u00e0ng ho\u1eb7c lo\u1ea1i kh\u00e1c t\u1ea1i \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP) quy\u1ebft \u0111\u1ecbnh c\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua.<\/p>\n<h3 style=\"text-align: justify;\">1.2. Ch\u1ee9ng t\u1eeb \u0111i k\u00e8m h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/h3>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o hi\u1ebfm khi \u0111\u1ee9ng m\u1ed9t m\u00ecnh. \u0110\u1ec3 ch\u1ee9ng minh giao d\u1ecbch c\u00f3 th\u1eadt v\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, t\u00ednh chi ph\u00ed, doanh nghi\u1ec7p n\u00ean l\u01b0u k\u00e8m b\u1ed9 ch\u1ee9ng t\u1eeb ph\u1ea3n \u00e1nh qu\u00e1 tr\u00ecnh mua h\u00e0ng:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">H\u1ee3p \u0111\u1ed3ng mua b\u00e1n, \u0111\u01a1n \u0111\u1eb7t h\u00e0ng ho\u1eb7c b\u00e1o gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn.<\/li>\n<li aria-level=\"1\">Bi\u00ean b\u1ea3n giao nh\u1eadn h\u00e0ng h\u00f3a, bi\u00ean b\u1ea3n nghi\u1ec7m thu d\u1ecbch v\u1ee5.<\/li>\n<li aria-level=\"1\">Phi\u1ebfu nh\u1eadp kho \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, v\u1eadt t\u01b0.<\/li>\n<li aria-level=\"1\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n: \u1ee7y nhi\u1ec7m chi, gi\u1ea5y b\u00e1o n\u1ee3, sao k\u00ea ng\u00e2n h\u00e0ng.<\/li>\n<li aria-level=\"1\">T\u1edd khai h\u1ea3i quan, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf kh\u00e2u nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 h\u00e0ng t\u1ed3n kho, s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i tr\u00ean phi\u1ebfu nh\u1eadp kho c\u1ea7n kh\u1edbp v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 bi\u00ean b\u1ea3n giao nh\u1eadn. C\u00e1ch l\u1eadp phi\u1ebfu ki\u1ec3m nh\u1eadn xem t\u1ea1i b\u00e0i vi\u1ebft v\u1ec1 <a href=\"https:\/\/lacviet.vn\/quy-trinh-nhap-kho\/\">quy tr\u00ecnh nh\u1eadp kho<\/a>.<\/p>\n<p style=\"text-align: justify;\">Khi h\u00e0ng v\u1ec1 tr\u01b0\u1edbc, h\u00f3a \u0111\u01a1n v\u1ec1 sau ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i, k\u1ebf to\u00e1n ghi nh\u1eadn theo ch\u1ee9ng t\u1eeb \u0111\u00e3 c\u00f3 v\u00e0 \u0111i\u1ec1u ch\u1ec9nh khi nh\u1eadn \u0111\u1ee7 h\u00f3a \u0111\u01a1n, chi ti\u1ebft t\u1ea1i b\u00e0i vi\u1ebft <a href=\"https:\/\/lacviet.vn\/hach-toan-hang-ve-truoc-hoa-don-ve-sau\/\">h\u1ea1ch to\u00e1n h\u00e0ng v\u1ec1 tr\u01b0\u1edbc h\u00f3a \u0111\u01a1n v\u1ec1 sau<\/a>.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u thay vai tr\u00f2 h\u00f3a \u0111\u01a1n GTGT khi kh\u1ea5u tr\u1eeb (\u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15); c\u1ea7n l\u01b0u \u0111\u1ed3ng b\u1ed9 t\u1edd khai, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i c\u1ee7a ng\u01b0\u1eddi b\u00e1n n\u01b0\u1edbc ngo\u00e0i.<\/p>\n<h3 style=\"text-align: justify;\">1.3. Ph\u00e2n bi\u1ec7t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra<\/h3>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra l\u00e0 hai m\u1eb7t c\u1ee7a c\u00f9ng m\u1ed9t giao d\u1ecbch nh\u01b0ng tr\u00e1ch nhi\u1ec7m kh\u00e1c nhau: v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, doanh nghi\u1ec7p l\u00e0 ng\u01b0\u1eddi l\u1eadp v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c (kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP); v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, doanh nghi\u1ec7p ki\u1ec3m tra, s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch.<\/p>\n<table>\n<thead>\n<tr>\n<th>Ti\u00eau ch\u00ed<\/th>\n<th>H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/th>\n<th>H\u00f3a \u0111\u01a1n \u0111\u1ea7u ra<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Ng\u01b0\u1eddi l\u1eadp<\/td>\n<td>Ng\u01b0\u1eddi b\u00e1n (nh\u00e0 cung c\u1ea5p)<\/td>\n<td>Ch\u00ednh doanh nghi\u1ec7p<\/td>\n<\/tr>\n<tr>\n<td>Ph\u00e1t sinh khi<\/td>\n<td>Doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/td>\n<td>Doanh nghi\u1ec7p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5<\/td>\n<\/tr>\n<tr>\n<td>M\u1ee5c \u0111\u00edch ch\u00ednh<\/td>\n<td>Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, t\u00ednh chi ph\u00ed, h\u1ea1ch to\u00e1n gi\u00e1 g\u1ed1c<\/td>\n<td>Ghi nh\u1eadn doanh thu, k\u00ea khai thu\u1ebf \u0111\u1ea7u ra<\/td>\n<\/tr>\n<tr>\n<td>Th\u1eddi \u0111i\u1ec3m k\u00ea khai<\/td>\n<td>Theo th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00f3a \u0111\u01a1n \u0111\u00fang, \u0111\u1ee7 h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung<\/td>\n<td>Theo th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/td>\n<\/tr>\n<tr>\n<td>Tr\u00e1ch nhi\u1ec7m ch\u00ednh<\/td>\n<td>Ki\u1ec3m tra, s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch, l\u01b0u tr\u1eef<\/td>\n<td>L\u1eadp \u0111\u00fang th\u1eddi \u0111i\u1ec3m, \u0111\u00fang n\u1ed9i dung, g\u1eedi c\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi mua<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Theo m\u1ee5c 7 Ph\u1ee5 l\u1ee5c k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, ng\u01b0\u1eddi b\u00e1n khai thu\u1ebf theo th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, c\u00f2n ng\u01b0\u1eddi mua khai theo th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00f3a \u0111\u01a1n \u0111\u00fang, \u0111\u1ee7 h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung theo \u0110i\u1ec1u 10. Quy \u0111\u1ecbnh n\u00e0y gi\u1ea3i quy\u1ebft v\u01b0\u1edbng m\u1eafc khi h\u00f3a \u0111\u01a1n l\u1eadp cu\u1ed1i th\u00e1ng nh\u01b0ng ng\u01b0\u1eddi mua nh\u1eadn v\u00e0o th\u00e1ng sau.<\/p>\n<h2 style=\"text-align: justify;\">2. V\u00ec sao doanh nghi\u1ec7p c\u1ea7n lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0y?<\/h2>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p c\u1ea7n h\u00f3a \u0111\u01a1n mua v\u00e0o v\u00ec \u0111\u00e2y l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd cho \u00edt nh\u1ea5t b\u1ed1n m\u1ee5c \u0111\u00edch: kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c h\u00e0ng h\u00f3a, x\u00e1c \u0111\u1ecbnh \u0111\u00fang gi\u00e1 v\u1ed1n. Thi\u1ebfu h\u00f3a \u0111\u01a1n ho\u1eb7c h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p, c\u1ea3 b\u1ed1n m\u1ee5c \u0111\u00edch n\u00e0y \u0111\u1ec1u b\u1ecb \u1ea3nh h\u01b0\u1edfng.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT: theo \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15, doanh nghi\u1ec7p khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi c\u00f3 h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf kh\u00e2u nh\u1eadp kh\u1ea9u. Kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p, thu\u1ebf \u0111\u00e3 tr\u1ea3 cho nh\u00e0 cung c\u1ea5p tr\u1edf th\u00e0nh chi ph\u00ed thay v\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n<li aria-level=\"1\">Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN: Lu\u1eadt Thu\u1ebf TNDN 67\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP y\u00eau c\u1ea7u kho\u1ea3n chi c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p; kho\u1ea3n chi t\u1eebng l\u1ea7n t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Thi\u1ebfu h\u00f3a \u0111\u01a1n, kho\u1ea3n chi c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n.<\/li>\n<li aria-level=\"1\">Ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c h\u00e0ng h\u00f3a: \u0111i\u1ec3m d.2 kho\u1ea3n 1 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP cho ph\u00e9p d\u00f9ng h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p \u0111\u1ec3 ch\u1ee9ng minh quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a. Khi h\u00e0ng l\u01b0u th\u00f4ng, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n tra c\u1ee9u d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0110i\u1ec1u 35, kh\u00f4ng y\u00eau c\u1ea7u h\u00f3a \u0111\u01a1n gi\u1ea5y.<\/li>\n<li aria-level=\"1\">X\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n: gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 c\u01a1 s\u1edf ghi nh\u1eadn gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho, nguy\u00ean v\u1eadt li\u1ec7u, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; sai l\u1ec7ch h\u00f3a \u0111\u01a1n k\u00e9o theo sai l\u1ec7ch gi\u00e1 v\u1ed1n, l\u1ee3i nhu\u1eadn tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n mua v\u00e0o c\u00f2n l\u00e0 d\u1eef li\u1ec7u \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3: cu\u1ed1i k\u1ef3, t\u1ed5ng gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n ch\u01b0a thanh to\u00e1n c\u1ea7n kh\u1edbp v\u1edbi s\u1ed1 d\u01b0 c\u00f4ng n\u1ee3 v\u00e0 bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu t\u1eebng nh\u00e0 cung c\u1ea5p. V\u00ec vai tr\u00f2 n\u00e0y, doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 quy \u0111\u1ecbnh \u0111\u1ec3 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p l\u1ec7.<\/p>\n<h2 style=\"text-align: justify;\">3. Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o h\u1ee3p l\u1ec7<\/h2>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o h\u1ee3p l\u1ec7 tr\u01b0\u1edbc h\u1ebft ph\u1ea3i l\u00e0 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p, \u0111\u00fang h\u00ecnh th\u1ee9c, n\u1ed9i dung theo kho\u1ea3n 5 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. Ba m\u1ee5c d\u01b0\u1edbi \u0111\u00e2y l\u00e0m r\u00f5 n\u1ed9i dung b\u1eaft bu\u1ed9c, th\u1eddi \u0111i\u1ec3m l\u1eadp v\u00e0 k\u00ea khai, \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb.<\/p>\n<h3 style=\"text-align: justify;\">3.1. N\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/h3>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n c\u00f3 th\u1ec3 d\u00f9ng kho\u1ea3n 1 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP l\u00e0m danh s\u00e1ch ki\u1ec3m tra:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">T\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n.<\/li>\n<li aria-level=\"1\">S\u1ed1 h\u00f3a \u0111\u01a1n.<\/li>\n<li aria-level=\"1\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/li>\n<li aria-level=\"1\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf (ho\u1eb7c m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 v\u1edbi ng\u00e2n s\u00e1ch, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n) c\u1ee7a ng\u01b0\u1eddi mua.<\/li>\n<li aria-level=\"1\">T\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n ch\u01b0a thu\u1ebf, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf, t\u1ed5ng ti\u1ec1n thanh to\u00e1n.<\/li>\n<li aria-level=\"1\">Ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/li>\n<li aria-level=\"1\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1.<\/li>\n<li aria-level=\"1\">M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3.<\/li>\n<li aria-level=\"1\">Ph\u00ed, l\u1ec7 ph\u00ed, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, khuy\u1ebfn m\u1ea1i (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Th\u00f4ng tin ng\u01b0\u1eddi mua c\u1ea7n ki\u1ec3m tra k\u1ef9 nh\u1ea5t: t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ph\u1ea3i \u0111\u00fang gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c \u0111\u0103ng k\u00fd thu\u1ebf, \u0111\u01b0\u1ee3c vi\u1ebft t\u1eaft nh\u01b0 &#8220;TNHH&#8221;, &#8220;CP&#8221; n\u1ebfu v\u1eabn x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c (m\u1ee5c 4 Ph\u1ee5 l\u1ee5c).<\/p>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 th\u00f4ng tin ng\u01b0\u1eddi mua ho\u1eb7c xu\u1ea5t cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed, quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Ch\u1eef k\u00fd s\u1ed1 ng\u01b0\u1eddi b\u00e1n l\u00e0 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a doanh nghi\u1ec7p; kh\u00f4ng b\u1eaft bu\u1ed9c ch\u1eef k\u00fd ng\u01b0\u1eddi mua (m\u1ee5c 6 Ph\u1ee5 l\u1ee5c), h\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n kh\u00f4ng b\u1eaft bu\u1ed9c ch\u1eef k\u00fd s\u1ed1 ng\u01b0\u1eddi b\u00e1n (kho\u1ea3n 9 \u0110i\u1ec1u 8).<\/p>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n sai n\u1ed9i dung do ng\u01b0\u1eddi b\u00e1n x\u1eed l\u00fd theo \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC: th\u00f4ng b\u00e1o M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T, <a href=\"https:\/\/lacviet.vn\/cach-lap-hoa-don-dieu-chinh\/\" data-ilt=\"8127\">l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/a> ho\u1eb7c thay th\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">3.2. Th\u1eddi \u0111i\u1ec3m l\u1eadp v\u00e0 th\u1eddi \u0111i\u1ec3m k\u00ea khai c\u1ee7a ng\u01b0\u1eddi mua<\/h3>\n<p style=\"text-align: justify;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n do ng\u01b0\u1eddi b\u00e1n x\u00e1c \u0111\u1ecbnh theo \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, nh\u01b0ng ng\u01b0\u1eddi mua c\u1ea7n n\u1eafm nguy\u00ean t\u1eafc chung \u0111\u1ec3 nh\u1eadn di\u1ec7n h\u00f3a \u0111\u01a1n l\u1eadp sai th\u1eddi \u0111i\u1ec3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">B\u00e1n h\u00e0ng h\u00f3a: th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a.<\/li>\n<li aria-level=\"1\">Cung c\u1ea5p d\u1ecbch v\u1ee5: th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5; n\u1ebfu thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p th\u00ec l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n (tr\u1eeb ti\u1ec1n \u0111\u1eb7t c\u1ecdc).<\/li>\n<li aria-level=\"1\">Giao h\u00e0ng nhi\u1ec1u l\u1ea7n, b\u00e0n giao t\u1eebng h\u1ea1ng m\u1ee5c: m\u1ed7i l\u1ea7n giao \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho ph\u1ea7n t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Kho\u1ea3n 4 \u0110i\u1ec1u 9 c\u00f3 quy \u0111\u1ecbnh ri\u00eang cho nhi\u1ec1u ng\u00e0nh. V\u00ed d\u1ee5, d\u1ecbch v\u1ee5 c\u1ea7n \u0111\u1ed1i so\u00e1t nh\u01b0 vi\u1ec5n th\u00f4ng, logistic, qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n khi ho\u00e0n th\u00e0nh \u0111\u1ed1i so\u00e1t, ch\u1eadm nh\u1ea5t ng\u00e0y 07 th\u00e1ng sau, n\u00ean h\u00f3a \u0111\u01a1n l\u1eadp sau ng\u00e0y giao d\u1ecbch v\u1eabn \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">Th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 c\u00f3 th\u1ec3 kh\u00e1c th\u1eddi \u0111i\u1ec3m l\u1eadp, nh\u01b0ng k\u00fd s\u1ed1 v\u00e0 g\u1eedi c\u01a1 quan thu\u1ebf ph\u1ea3i xong ch\u1eadm nh\u1ea5t ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p g\u1eedi theo B\u1ea3ng t\u1ed5ng h\u1ee3p ho\u1eb7c B\u1ea3ng th\u00f4ng tin chi ti\u1ebft giao d\u1ecbch (m\u1ee5c 7 Ph\u1ee5 l\u1ee5c).<\/p>\n<p style=\"text-align: justify;\">V\u1edbi ng\u01b0\u1eddi mua, th\u1eddi \u0111i\u1ec3m k\u00ea khai l\u00e0 th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00f3a \u0111\u01a1n \u0111\u00fang, \u0111\u1ee7 h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung. V\u00ed d\u1ee5, h\u00f3a \u0111\u01a1n l\u1eadp cu\u1ed1i th\u00e1ng 9 nh\u01b0ng nh\u1eadn \u0111\u00fang, \u0111\u1ee7 \u0111\u1ea7u th\u00e1ng 10 th\u00ec k\u00ea khai k\u1ef3 th\u00e1ng 10; h\u00f3a \u0111\u01a1n c\u00f2n sai s\u00f3t th\u00ec ch\u1edd ng\u01b0\u1eddi b\u00e1n x\u1eed l\u00fd xong.<\/p>\n<h3 style=\"text-align: justify;\">3.3. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/h3>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o h\u1ee3p ph\u00e1p ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT. Doanh nghi\u1ec7p c\u00f2n ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb t\u1ea1i \u0110i\u1ec1u 14 <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 48\/2024\/QH15<\/a>. Hai \u0111i\u1ec1u ki\u1ec7n c\u1ed1t l\u00f5i t\u1ea1i kho\u1ea3n 2 g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">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 GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u (\u0111i\u1ec3m a).<\/li>\n<li aria-level=\"1\">C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 (\u0111i\u1ec3m b).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u ki\u1ec7n th\u1ee9 nh\u1ea5t lo\u1ea1i tr\u1eeb h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng: h\u00f3a \u0111\u01a1n do ng\u01b0\u1eddi b\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp l\u1eadp, kh\u00f4ng t\u00e1ch ti\u1ec1n thu\u1ebf, n\u00ean gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n to\u00e0n b\u1ed9 v\u00e0o gi\u00e1 g\u1ed1c ho\u1eb7c chi ph\u00ed.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u ki\u1ec7n th\u1ee9 hai h\u01b0\u1edbng d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP): h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1eebng l\u1ea7n t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Ng\u01b0\u1ee1ng n\u00e0y tr\u00f9ng \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/p>\n<p style=\"text-align: justify;\">Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP c\u00f3 s\u1eeda n\u1ed9i dung v\u1ec1 h\u00e0ng mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p khi ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n; giao d\u1ecbch tr\u1ea3 ch\u1eadm gi\u00e1 tr\u1ecb l\u1edbn n\u00ean \u0111\u1ed1i chi\u1ebfu nguy\u00ean v\u0103n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m kh\u1ea5u tr\u1eeb v\u00e0 \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<p style=\"text-align: justify;\">V\u00ec v\u1eady, ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o n\u00ean t\u00e1ch hai l\u1edbp: h\u00f3a \u0111\u01a1n c\u00f3 h\u1ee3p ph\u00e1p kh\u00f4ng, r\u1ed3i c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, t\u00ednh chi ph\u00ed kh\u00f4ng. L\u1edbp \u0111\u1ea7u ti\u00ean c\u1ea7n \u0111\u1ebfn vi\u1ec7c tra c\u1ee9u h\u00f3a \u0111\u01a1n tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n<h2 style=\"text-align: justify;\">4. C\u00e1ch l\u1ea5y v\u00e0 tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf<\/h2>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ea5y v\u00e0 tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o tr\u00ean h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf t\u1ea1i hoadondientu.gdt.gov.vn. \u0110\u00e2y l\u00e0 quy\u1ec1n tra c\u1ee9u, nh\u1eadn file g\u1ed1c h\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi mua t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/p>\n<p style=\"text-align: justify;\">C\u00f3 hai c\u00e1ch l\u1ea5y h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ph\u1ed5 bi\u1ebfn.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Nh\u1eadn t\u1eeb ng\u01b0\u1eddi b\u00e1n: ng\u01b0\u1eddi b\u00e1n ph\u1ea3i c\u00f4ng khai c\u00e1ch tra c\u1ee9u, nh\u1eadn file g\u1ed1c (\u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 17), th\u01b0\u1eddng g\u1eedi th\u01b0 \u0111i\u1ec7n t\u1eed k\u00e8m file XML ho\u1eb7c m\u00e3 tra c\u1ee9u; h\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 th\u1ec3 g\u1eedi qua tin nh\u1eafn, \u0111\u01b0\u1eddng d\u1eabn, m\u00e3 QR (kho\u1ea3n 4 \u0110i\u1ec1u 10).<\/li>\n<li aria-level=\"1\">C\u00e1ch th\u1ee9 hai l\u00e0 ch\u1ee7 \u0111\u1ed9ng tra c\u1ee9u tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf. C\u00e1ch n\u00e0y h\u1eefu \u00edch khi ng\u01b0\u1eddi b\u00e1n qu\u00ean g\u1eedi h\u00f3a \u0111\u01a1n, khi c\u1ea7n \u0111\u1ed1i chi\u1ebfu s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o trong k\u1ef3 ho\u1eb7c khi c\u1ea7n x\u00e1c minh h\u00f3a \u0111\u01a1n nh\u1eadn \u0111\u01b0\u1ee3c c\u00f3 kh\u1edbp v\u1edbi d\u1eef li\u1ec7u \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf kh\u00f4ng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Quy tr\u00ecnh tra c\u1ee9u th\u01b0\u1eddng g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Truy c\u1eadp hoadondientu.gdt.gov.vn v\u00e0 \u0111\u0103ng nh\u1eadp b\u1eb1ng t\u00e0i kho\u1ea3n doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p.<\/li>\n<li aria-level=\"1\">Ch\u1ecdn ch\u1ee9c n\u0103ng tra c\u1ee9u h\u00f3a \u0111\u01a1n mua v\u00e0o.<\/li>\n<li aria-level=\"1\">L\u1ecdc theo kho\u1ea3ng ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n, tr\u1ea1ng th\u00e1i h\u00f3a \u0111\u01a1n, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi b\u00e1n n\u1ebfu c\u1ea7n.<\/li>\n<li aria-level=\"1\">Xem chi ti\u1ebft t\u1eebng h\u00f3a \u0111\u01a1n, t\u1ea3i file XML ho\u1eb7c xu\u1ea5t danh s\u00e1ch \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">K\u1ebft qu\u1ea3 tra c\u1ee9u n\u00ean \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n theo k\u1ef3: h\u1ec7 th\u1ed1ng c\u00f3 m\u00e0 s\u1ed5 ch\u01b0a c\u00f3 th\u00ec c\u00f3 th\u1ec3 ng\u01b0\u1eddi b\u00e1n ch\u01b0a g\u1eedi ho\u1eb7c k\u1ebf to\u00e1n b\u1ecf s\u00f3t; s\u1ed5 c\u00f3 m\u00e0 h\u1ec7 th\u1ed1ng kh\u00f4ng c\u00f3 th\u00ec c\u1ea7n ki\u1ec3m tra ngay t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00f3a \u0111\u01a1n.<\/p>\n<p style=\"text-align: justify;\">C\u00e1c b\u01b0\u1edbc ki\u1ec3m tra m\u1ed9t h\u00f3a \u0111\u01a1n c\u00f3 h\u1ee3p l\u1ec7 hay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y t\u1ea1i b\u00e0i vi\u1ebft v\u1ec1 c\u00e1ch ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ee3p l\u1ec7.<\/p>\n<p style=\"text-align: justify;\">Tra c\u1ee9u th\u01b0\u1eddng xuy\u00ean gi\u00fap doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n s\u1edbm nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f3 d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng, n\u1ed9i dung \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch \u1edf ph\u1ea7n ti\u1ebfp theo.<\/p>\n<h2 style=\"text-align: justify;\">5. H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng h\u1ee3p ph\u00e1p v\u00e0 r\u1ee7i ro khi s\u1eed d\u1ee5ng<\/h2>\n<p style=\"text-align: justify;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng h\u1ee3p ph\u00e1p c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb lo\u1ea1i thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, lo\u1ea1i chi ph\u00ed, truy thu thu\u1ebf, b\u1ecb x\u1eed ph\u1ea1t.<\/p>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n gi\u1ea3 (kho\u1ea3n 6 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP) g\u1ed3m h\u00f3a \u0111\u01a1n in, kh\u1edfi t\u1ea1o theo m\u1eabu c\u1ee7a t\u1ed5 ch\u1ee9c kh\u00e1c, tr\u00f9ng s\u1ed1 c\u00f9ng k\u00fd hi\u1ec7u ho\u1eb7c l\u00e0m gi\u1ea3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Kho\u1ea3n 7 \u0110i\u1ec1u 3 li\u1ec7t k\u00ea c\u00e1c h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea3, h\u00f3a \u0111\u01a1n ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng ho\u1eb7c h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/li>\n<li aria-level=\"1\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<li aria-level=\"1\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ch\u01b0a c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i d\u00f9ng h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3.<\/li>\n<li aria-level=\"1\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n mua h\u00e0ng c\u00f3 ng\u00e0y l\u1eadp t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh b\u00ean b\u00e1n kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/li>\n<li aria-level=\"1\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u00f3 ng\u00e0y l\u1eadp tr\u01b0\u1edbc ng\u00e0y x\u00e1c \u0111\u1ecbnh b\u00ean b\u00e1n kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng, nh\u01b0ng c\u01a1 quan thu\u1ebf, c\u00f4ng an ho\u1eb7c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c \u0111\u00e3 k\u1ebft lu\u1eadn l\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra c\u00f2n nh\u00f3m s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n: h\u00f3a \u0111\u01a1n kh\u1ed1ng, sai gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf, d\u00f9ng h\u00f3a \u0111\u01a1n c\u1ee7a h\u00e0ng h\u00f3a kh\u00e1c ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a.<\/p>\n<p style=\"text-align: justify;\">Mua h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng k\u00e8m giao d\u1ecbch th\u1eadt l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u1ed1ng. B\u00ean b\u00e1n h\u00f3a \u0111\u01a1n b\u1ecb ph\u1ea1t t\u1eeb 20 tri\u1ec7u \u0111\u1ebfn 50 tri\u1ec7u \u0111\u1ed3ng theo kho\u1ea3n 2 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi <a href=\"https:\/\/luatvietnam.vn\/thue\/nghi-dinh-310-2025-nd-cp-sua-doi-quy-dinh-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-420494-d1.html\" target=\"_blank\" rel=\"nofollow noopener\">Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP<\/a>. B\u00ean s\u1eed d\u1ee5ng \u0111\u1ec3 kh\u1ea5u tr\u1eeb, t\u00ednh chi ph\u00ed c\u00f3 th\u1ec3 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n thu\u1ebf; tr\u01b0\u1eddng h\u1ee3p nghi\u00eam tr\u1ecdng c\u00f3 th\u1ec3 b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: \u0111i\u1ec1u kho\u1ea3n v\u00e0 khung h\u00ecnh ph\u1ea1t c\u1ee5 th\u1ec3 trong B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 hi\u1ec7n h\u00e0nh).<\/p>\n<p style=\"text-align: justify;\">H\u1ec7 qu\u1ea3 kinh t\u1ebf g\u1ed3m \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, lo\u1ea1i chi ph\u00ed, ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p; c\u00e1ch ki\u1ec3m so\u00e1t xem t\u1ea1i b\u00e0i vi\u1ebft v\u1ec1 r\u1ee7i ro v\u1ec1 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb.<\/p>\n<p style=\"text-align: justify;\">R\u1ee7i ro c\u00f2n \u0111\u1ebfn t\u1eeb giao d\u1ecbch kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, n\u1ed9i dung c\u1ee7a ph\u1ea7n ti\u1ebfp theo.<\/p>\n<h2 style=\"text-align: justify;\">6. H\u00e0ng h\u00f3a mua v\u00e0o kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/h2>\n<p style=\"text-align: justify;\">Khi mua n\u00f4ng s\u1ea3n c\u1ee7a n\u00f4ng d\u00e2n, ph\u1ebf li\u1ec7u c\u1ee7a ng\u01b0\u1eddi thu gom hay \u0111\u1ed3 d\u00f9ng c\u00e1 nh\u00e2n \u0111\u00e3 qua s\u1eed d\u1ee5ng, doanh nghi\u1ec7p th\u01b0\u1eddng kh\u00f4ng th\u1ec3 y\u00eau c\u1ea7u h\u00f3a \u0111\u01a1n v\u00ec ng\u01b0\u1eddi b\u00e1n kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n<p style=\"text-align: justify;\">Kho\u1ea3n 1 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p l\u1eadp b\u1ea3ng k\u00ea thu mua theo ph\u00e1p lu\u1eadt thu\u1ebf TNDN kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, tr\u1eeb khi t\u1ef1 \u0111\u0103ng k\u00fd.<\/p>\n<p style=\"text-align: justify;\">\u1ede ph\u00eda ng\u01b0\u1eddi mua, Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP cho ph\u00e9p l\u1eadp b\u1ea3ng k\u00ea thu mua l\u00e0m c\u0103n c\u1ee9 t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p (t\u1ed5ng h\u1ee3p t\u1eeb c\u00e1c ngu\u1ed3n h\u01b0\u1edbng d\u1eabn):<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Mua n\u00f4ng s\u1ea3n, l\u00e2m s\u1ea3n, th\u1ee7y s\u1ea3n c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft tr\u1ef1c ti\u1ebfp b\u00e1n ra.<\/li>\n<li aria-level=\"1\">Mua s\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng c\u1ee7a ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp l\u00e0m ra.<\/li>\n<li aria-level=\"1\">Mua ph\u1ebf li\u1ec7u c\u1ee7a ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp thu nh\u1eb7t.<\/li>\n<li aria-level=\"1\">Mua \u0111\u1ed3 d\u00f9ng, t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp b\u00e1n ra.<\/li>\n<li aria-level=\"1\">Mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf theo ng\u01b0\u1ee1ng doanh thu.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">B\u1ea3ng k\u00ea kh\u00f4ng thay th\u1ebf m\u1ecdi ch\u1ee9ng t\u1eeb: giao d\u1ecbch ph\u1ea3i c\u00f3 th\u1eadt, c\u00f3 h\u1ee3p \u0111\u1ed3ng ho\u1eb7c gi\u1ea5y t\u1edd mua b\u00e1n, th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n, thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1edbi kho\u1ea3n t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean; ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n k\u00fd, ch\u1ecbu tr\u00e1ch nhi\u1ec7m. M\u1eabu b\u1ea3ng k\u00ea theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">B\u1ea3ng k\u00ea ch\u1ec9 ph\u1ee5c v\u1ee5 t\u00ednh chi ph\u00ed thu\u1ebf TNDN, kh\u00f4ng c\u00f3 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u1ec3 kh\u1ea5u tr\u1eeb.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f2n l\u1ea1i l\u00e0 doanh nghi\u1ec7p mua h\u00e0ng c\u1ee7a ng\u01b0\u1eddi b\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0ng ng\u01b0\u1eddi b\u00e1n kh\u00f4ng l\u1eadp.<\/p>\n<p style=\"text-align: justify;\">Khi \u0111\u00f3, doanh nghi\u1ec7p y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n theo \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP; ng\u01b0\u1eddi b\u00e1n kh\u00f4ng l\u1eadp b\u1ecb ph\u1ea1t theo kho\u1ea3n 3 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP. Kh\u00f4ng h\u1ee3p th\u1ee9c h\u00f3a b\u1eb1ng h\u00f3a \u0111\u01a1n c\u1ee7a b\u00ean kh\u00e1c.<\/p>\n<p style=\"text-align: justify;\">D\u00f9 h\u00f3a \u0111\u01a1n \u0111\u1ebfn t\u1eeb ngu\u1ed3n n\u00e0o, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i qu\u1ea3n l\u00fd v\u00e0 l\u01b0u tr\u1eef \u0111\u00fang quy \u0111\u1ecbnh, n\u1ed9i dung ph\u1ea7n ti\u1ebfp theo.<\/p>\n<h2 style=\"text-align: justify;\">7. Qu\u1ea3n l\u00fd v\u00e0 l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u00fang quy \u0111\u1ecbnh<\/h2>\n<p style=\"text-align: justify;\">Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o g\u1ed3m l\u01b0u tr\u1eef \u0111\u1ee7 th\u1eddi h\u1ea1n v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 v\u1edbi d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 ph\u00e1t hi\u1ec7n sai l\u1ec7ch.<\/p>\n<p style=\"text-align: justify;\">Theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, h\u00f3a \u0111\u01a1n ph\u1ea3i l\u01b0u an to\u00e0n, b\u1ea3o m\u1eadt, to\u00e0n v\u1eb9n, kh\u00f4ng b\u1ecb thay \u0111\u1ed5i, \u0111\u1ee7 th\u1eddi h\u1ea1n theo ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n; h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u01b0u d\u1ea1ng th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u theo \u0110i\u1ec1u 13 Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed, s\u1eb5n s\u00e0ng in ho\u1eb7c tra c\u1ee9u khi c\u00f3 y\u00eau c\u1ea7u.<\/p>\n<p style=\"text-align: justify;\">B\u1ea3n in, b\u1ea3n PDF ch\u1ec9 l\u00e0 b\u1ea3n th\u1ec3 hi\u1ec7n: h\u00f3a \u0111\u01a1n chuy\u1ec3n sang gi\u1ea5y \u0111\u1ec3 ghi s\u1ed5 kh\u00f4ng c\u00f3 hi\u1ec7u l\u1ef1c giao d\u1ecbch, thanh to\u00e1n, tr\u1eeb h\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n (\u0111i\u1ec3m b.2 kho\u1ea3n 4 \u0110i\u1ec1u 5). V\u00ec v\u1eady c\u1ea7n l\u01b0u file XML g\u1ed1c.<\/p>\n<p style=\"text-align: justify;\">H\u00e0nh vi l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n b\u1ecb x\u1eed ph\u1ea1t t\u1ea1i \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP \u0111\u00e3 s\u1eeda \u0111\u1ed5i (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: m\u1ee9c ph\u1ea1t c\u1ee5 th\u1ec3 v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u00e3 l\u1eadp theo nguy\u00ean v\u0103n \u0110i\u1ec1u 26 hi\u1ec7n h\u00e0nh). V\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, n\u00ean l\u01b0u t\u1eadp trung, sao l\u01b0u \u0111\u1ecbnh k\u1ef3 thay v\u00ec \u0111\u1ec3 ph\u00e2n t\u00e1n tr\u00ean m\u00e1y c\u00e1 nh\u00e2n, h\u1ed9p th\u01b0 nh\u00e2n vi\u00ean.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p n\u00ean l\u1eadp checklist ki\u1ec3m so\u00e1t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o h\u1eb1ng th\u00e1ng:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">T\u1ea3i danh s\u00e1ch h\u00f3a \u0111\u01a1n mua v\u00e0o trong th\u00e1ng t\u1eeb h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<li aria-level=\"1\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb v\u1edbi s\u1ed5 chi ti\u1ebft mua h\u00e0ng v\u00e0 b\u1ea3ng k\u00ea thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/li>\n<li aria-level=\"1\">R\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n c\u00f3 th\u00f4ng tin ng\u01b0\u1eddi mua sai, thi\u1ebfu ho\u1eb7c ghi &#8220;B\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng&#8221;.<\/li>\n<li aria-level=\"1\">Ki\u1ec3m tra tr\u1ea1ng th\u00e1i ng\u01b0\u1eddi b\u00e1n c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb l\u1edbn ho\u1eb7c nh\u00e0 cung c\u1ea5p m\u1edbi.<\/li>\n<li aria-level=\"1\">Ki\u1ec3m tra ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1edbi h\u00f3a \u0111\u01a1n t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<li aria-level=\"1\">Y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u00e1n x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t theo \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC tr\u01b0\u1edbc khi k\u00ea khai.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">N\u00ean ch\u1ea1y checklist tr\u01b0\u1edbc h\u1ea1n khai thu\u1ebf GTGT \u0111\u1ec3 k\u1ecbp x\u1eed l\u00fd sai s\u00f3t, v\u00e0 t\u00e1ch ba vai tr\u00f2 ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, ph\u00ea duy\u1ec7t h\u1ea1ch to\u00e1n. Khi kh\u1ed1i l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n t\u0103ng, t\u1ef1 \u0111\u1ed9ng h\u00f3a gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian, gi\u1ea3m sai s\u00f3t.<\/p>\n<h2 style=\"text-align: justify;\">8. T\u1ef1 \u0111\u1ed9ng h\u00f3a ti\u1ebfp nh\u1eadn v\u00e0 ki\u1ec3m tra h\u00f3a \u0111\u01a1n mua v\u00e0o<\/h2>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p nh\u1eadn h\u00e0ng tr\u0103m h\u00f3a \u0111\u01a1n m\u1ed7i th\u00e1ng, nh\u1eadp tay t\u1eebng h\u00f3a \u0111\u01a1n v\u00e0o ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u1eeba t\u1ed1n c\u00f4ng v\u1eeba d\u1ec5 sai. C\u00e1c l\u1ed7i \u0111i\u1ec3n h\u00ecnh g\u1ed3m g\u00f5 nh\u1ea7m s\u1ed1 ti\u1ec1n, b\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n, h\u1ea1ch to\u00e1n tr\u00f9ng m\u1ed9t h\u00f3a \u0111\u01a1n hai l\u1ea7n, ho\u1eb7c \u0111\u01b0a h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0o b\u1ea3ng k\u00ea thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n<p style=\"text-align: justify;\">Gi\u1ea3i ph\u00e1p ph\u1ed5 bi\u1ebfn hi\u1ec7n nay l\u00e0 t\u00edch h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ngay trong ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, \u0111\u1ec3 d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111i th\u1eb3ng v\u00e0o s\u1ed5 s\u00e1ch m\u00e0 kh\u00f4ng qua kh\u00e2u nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng. AccNet ERP c\u1ee7a L\u1ea1c Vi\u1ec7t l\u00e0 m\u1ed9t v\u00ed d\u1ee5. Ph\u1ea7n m\u1ec1m AccNet ERP t\u1ef1 \u0111\u1ed9ng nh\u1eadn, ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u1ec3 h\u1ea1ch to\u00e1n <a href=\"https:\/\/lacviet.vn\/ke-toan-chi-phi\/\" data-ilt=\"8134\">k\u1ebf to\u00e1n chi ph\u00ed<\/a>, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a sai s\u00f3t do nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/p>\n<p style=\"text-align: justify;\">\u1ede chi\u1ec1u b\u00e1n h\u00e0ng, c\u00f9ng h\u1ec7 th\u1ed1ng cho ph\u00e9p l\u1eadp, k\u00fd s\u1ed1, ph\u00e1t h\u00e0nh h\u00e0ng lo\u1ea1t v\u00e0 \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n, k\u1ebf th\u1eeba d\u1eef li\u1ec7u t\u1eeb \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng v\u00e0 t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n doanh thu, kh\u00f4ng c\u1ea7n xu\u1ea5t nh\u1eadp Excel qua l\u1ea1i.<\/p>\n<p style=\"text-align: justify;\">To\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o &#8211; \u0111\u1ea7u ra \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1eadp trung, thu\u1eadn ti\u1ec7n cho vi\u1ec7c tra c\u1ee9u, tr\u00edch xu\u1ea5t khi \u0111\u1ed1i chi\u1ebfu cu\u1ed1i k\u1ef3, quy\u1ebft to\u00e1n ho\u1eb7c khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u cung c\u1ea5p h\u1ed3 s\u01a1. L\u01b0u tr\u1eef t\u1eadp trung c\u0169ng gi\u1ea3i quy\u1ebft r\u1ee7i ro th\u1ea5t l\u1ea1c file XML khi nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n thay \u0111\u1ed5i.<\/p>\n<p style=\"text-align: center;\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"47583\" class=\"elementor elementor-47583\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-460c65d e-flex e-con-boxed e-con e-parent\" data-id=\"460c65d\" 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-6df9337 elementor-widget elementor-widget-spacer\" data-id=\"6df9337\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be280ce elementor-widget elementor-widget-text-editor\" data-id=\"be280ce\" 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;\">L\u1ea0C VI\u1ec6T SUREHCS &#8211; QU\u1ea2N TR\u1eca NH\u00c2N S\u1ef0 TI\u1ec0N L\u01af\u01a0NG C&amp;B, T\u00d9Y CH\u1ec8NH CHUY\u00caN S\u00c2U CHO DOANH NGHI\u1ec6P L\u1edaN<\/strong><\/p><\/div><p style=\"text-align: justify;\">L\u1ea1c Vi\u1ec7t SureHCS l\u00e0 ph\u1ea7n m\u1ec1m HRM qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 to\u00e0n di\u1ec7n, \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1edfi L\u1ea1c Vi\u1ec7t \u2013 \u0111\u01a1n v\u1ecb h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam v\u1edbi ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf nh\u01b0 CMMI Level\u202f3, ISO 9001:2015 v\u00e0 ISO 27001:2013.<\/p><p style=\"text-align: justify;\">SureHCS kh\u00f4ng ch\u1ec9 \u0111\u00e1p \u1ee9ng c\u00e1c nghi\u1ec7p v\u1ee5 nh\u00e2n s\u1ef1 ti\u00eau chu\u1ea9n, m\u00e0 \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c b\u00e0i to\u00e1n nh\u00e2n s\u1ef1 \u2013 C&amp;B \u2013 ti\u1ec1n l\u01b0\u01a1ng ph\u1ee9c t\u1ea1p, quy m\u00f4 l\u1edbn, \u0111a c\u00f4ng ty, \u0111a ng\u00e0nh, \u0111\u1eb7c bi\u1ec7t ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p FDI, t\u1eadp \u0111o\u00e0n, nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t, logistics, h\u00e0ng kh\u00f4ng, kh\u00e1ch s\u1ea1n, th\u01b0\u01a1ng m\u1ea1i \u2013 d\u1ecbch v\u1ee5.<\/p><p style=\"text-align: justify;\">H\u1ec7 th\u1ed1ng \u0111\u01b0\u1ee3c tri\u1ec3n khai linh ho\u1ea1t On-premise ho\u1eb7c theo m\u00f4 h\u00ecnh t\u00f9y ch\u1ec9nh chuy\u00ean s\u00e2u, gi\u00fap doanh nghi\u1ec7p t\u1ef1 \u0111\u1ed9ng h\u00f3a to\u00e0n b\u1ed9 quy tr\u00ecnh nh\u00e2n s\u1ef1 \u2013 ch\u1ea5m c\u00f4ng \u2013 t\u00ednh l\u01b0\u01a1ng \u2013 ph\u00fac l\u1ee3i \u2013 b\u1ea3o hi\u1ec3m, thay th\u1ebf ho\u00e0n to\u00e0n vi\u1ec7c qu\u1ea3n l\u00fd th\u1ee7 c\u00f4ng b\u1eb1ng Excel r\u1eddi r\u1ea1c.<\/p><p style=\"text-align: justify;\"><b>C\u00e1c ph\u00e2n h\u1ec7 c\u1ed1t l\u00f5i c\u1ee7a ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS:<\/b><\/p><ul><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><em><span style=\"text-decoration: underline;\"><b>Ph\u00e2n h\u1ec7 Tuy\u1ec3n d\u1ee5ng \u2013 \u0110\u00e0o t\u1ea1o:<\/b><\/span><\/em><span style=\"font-weight: 400;\"> Qu\u1ea3n l\u00fd xuy\u00ean su\u1ed1t tuy\u1ec3n d\u1ee5ng, h\u1ed9i nh\u1eadp \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1, h\u1ed7 tr\u1ee3 x\u00e2y d\u1ef1ng Talent Pipeline cho doanh nghi\u1ec7p quy m\u00f4 l\u1edbn.<\/span><\/li><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><b><em><span style=\"text-decoration: underline;\">C\u1ed5ng th\u00f4ng tin &amp; Qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1<\/span><\/em>:<\/b><span style=\"font-weight: 400;\"> L\u01b0u tr\u1eef h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1 \u0111i\u1ec7n t\u1eed t\u1eadp trung, c\u1ed5ng self-service cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111i\u1ec7n t\u1eed ngay tr\u00ean h\u1ec7 th\u1ed1ng.<\/span><\/li><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><b><span style=\"text-decoration: underline;\"><em>Ph\u00e2n h\u1ec7 Ch\u1ea5m c\u00f4ng<\/em><\/span>:<\/b><span style=\"font-weight: 400;\"> Ch\u1ea5m c\u00f4ng \u0111a h\u00ecnh th\u1ee9c (v\u00e2n tay, nh\u1eadn di\u1ec7n khu\u00f4n m\u1eb7t Face ID, GPS, Wifi, online), k\u1ebft n\u1ed1i nhi\u1ec1u lo\u1ea1i m\u00e1y ch\u1ea5m c\u00f4ng, h\u1ed7 tr\u1ee3 ch\u1ea5m c\u00f4ng theo gi\u1edd, theo ca, ca linh ho\u1ea1t cho nh\u00e0 m\u00e1y v\u00e0 kh\u00e1ch s\u1ea1n.<\/span><\/li><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><b><em><span style=\"text-decoration: underline;\">Ph\u00e2n h\u1ec7 T\u00ednh l\u01b0\u01a1ng &amp; C&amp;B<\/span><\/em>:<\/b><span style=\"font-weight: 400;\"> T\u1ef1 \u0111\u1ed9ng t\u00ednh l\u01b0\u01a1ng theo nhi\u1ec1u m\u00f4 h\u00ecnh (gi\u1edd, ca, s\u1ea3n ph\u1ea9m, 3P, KPI hi\u1ec7u su\u1ea5t\u2026), li\u00ean k\u1ebft tr\u1ef1c ti\u1ebfp d\u1eef li\u1ec7u ch\u1ea5m c\u00f4ng \u2013 hi\u1ec7u su\u1ea5t \u2013 ph\u00fac l\u1ee3i, thay th\u1ebf ho\u00e0n to\u00e0n t\u00ednh l\u01b0\u01a1ng th\u1ee7 c\u00f4ng b\u1eb1ng Excel.<\/span><\/li><li style=\"text-align: justify;\"><b><em><span style=\"text-decoration: underline;\">Ph\u00fac l\u1ee3i \u2013 BHXH \u2013 Chi l\u01b0\u01a1ng<\/span><\/em>:<\/b><span style=\"font-weight: 400;\"> Qu\u1ea3n l\u00fd ph\u00fac l\u1ee3i linh ho\u1ea1t, t\u00edch h\u1ee3p\u00a0BHXH online iCare \u0111i\u1ec7n t\u1eed v\u00e0 Bank Hub chi l\u01b0\u01a1ng t\u1ef1 \u0111\u1ed9ng, h\u1ed7 tr\u1ee3 chi tr\u1ea3 \u0111a ti\u1ec1n t\u1ec7 cho doanh nghi\u1ec7p FDI. T\u00edch h\u1ee3p ch\u1eef k\u00fd s\u1ed1 ch\u1ee9ng t\u1eeb thu\u1ebf TNCN, t\u00edch h\u1ee3p k\u00fd s\u1ed1 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111i\u1ec7n t\u1eed.<\/span><\/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-2669094 elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-image-carousel\" data-id=\"2669094\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;slides_to_show&quot;:&quot;1&quot;,&quot;navigation&quot;:&quot;both&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;yes&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;speed&quot;:500}\" data-widget_type=\"image-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-image-carousel-wrapper swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"B\u0103ng chuy\u1ec1n h\u00ecnh \u1ea3nh\" dir=\"ltr\">\n\t\t\t<div class=\"elementor-image-carousel swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-1.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-11.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-12.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-13.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"5 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-14.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"6 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-15.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"7 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-2.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"8 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-21.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"9 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-22.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"10 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-23.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"11 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-24.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"12 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-3.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"13 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-31.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"14 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-32.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"15 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-33.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"16 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-34.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"17 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-35.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"18 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-36.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div>\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-left\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M646 125C629 125 613 133 604 142L308 442C296 454 292 471 292 487 292 504 296 521 308 533L604 854C617 867 629 875 646 875 663 875 679 871 692 858 704 846 713 829 713 812 713 796 708 779 692 767L438 487 692 225C700 217 708 204 708 187 708 171 704 154 692 142 675 129 663 125 646 125Z\"><\/path><\/svg>\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-right\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M696 533C708 521 713 504 713 487 713 471 708 454 696 446L400 146C388 133 375 125 354 125 338 125 325 129 313 142 300 154 292 171 292 187 292 204 296 221 308 233L563 492 304 771C292 783 288 800 288 817 288 833 296 850 308 863 321 871 338 875 354 875 371 875 388 867 400 854L696 533Z\"><\/path><\/svg>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18bc699 elementor-widget elementor-widget-text-editor\" data-id=\"18bc699\" 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;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>T\u00cdCH H\u1ee2P AI T\u0102NG T\u1ed0C CHUY\u1ec2N \u0110\u1ed4I S\u1ed0 QU\u1ea2N TR\u1eca NGU\u1ed2N NH\u00c2N L\u1ef0C<\/strong><\/span><\/p><p style=\"text-align: justify;\"><span style=\"font-weight: 400; color: #000000;\">L\u1ea1c Vi\u1ec7t \u0111\u00e3 ch\u00ednh th\u1ee9c ra m\u1eaft B\u1ed9 3 tr\u1ee3 l\u00fd AI nh\u00e2n s\u1ef1 t\u00edch h\u1ee3p s\u00e2u v\u00e0o LV SureHCS g\u1ed3m LV-AI.Docs, LV\u2011AI.Resume v\u00e0 LV\u2011AI.Help \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00e1c t\u00e1c v\u1ee5 h\u00e0nh ch\u00ednh, chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u n\u00e2ng cao tr\u1ea3i nghi\u1ec7m nh\u00e2n s\u1ef1<\/span><\/p><ul style=\"text-align: justify;\"><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\"><strong>LV\u2011AI.Docs<\/strong>: t\u1ef1 \u0111\u1ed9ng b\u00f3c t\u00e1ch chuy\u1ec3n d\u1eef li\u1ec7u t\u1eeb gi\u1ea5y t\u1edd nh\u01b0 CCCD, s\u1ed5 BHXH, b\u1eb1ng c\u1ea5p th\u00e0nh h\u1ed3 s\u01a1 k\u1ef9 thu\u1eadt s\u1ed1 chu\u1ea9n h\u00f3a<\/span><\/li><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\"><strong>LV\u2011AI.Resume<\/strong>: <span style=\"color: #000000;\">t\u1ef1 \u0111\u1ed9ng b\u00f3c t\u00e1ch CV m\u1ecdi \u0111\u1ecbnh d\u1ea1ng, <\/span>ph\u00e2n t\u00edch CV t\u1ef1 \u0111\u1ed9ng, x\u00e2y h\u1ed3 s\u01a1 \u1ee9ng vi\u00ean, t\u00ecm ng\u01b0\u1eddi \u0111\u00fang ti\u00eau ch\u00ed b\u1eb1ng prompt th\u00f4ng minh, khai th\u00e1c d\u1eef li\u1ec7u candidate pool hi\u1ec7u qu\u1ea3\u00a0<\/span><\/li><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\"><strong>LV\u2011AI.Help<\/strong>: chatbot n\u1ed9i b\u1ed9 h\u1ed7 tr\u1ee3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi HR 24\/7, truy xu\u1ea5t bi\u1ec3u m\u1eabu quy tr\u00ecnh nhanh ch\u00f3ng theo ng\u1eef c\u1ea3nh ng\u01b0\u1eddi d\u00f9ng<\/span><\/li><\/ul><p><iframe title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/oFa6ZfmwEbM?si=t9VPFAvY6KSLKaJJ&amp;start=23\" width=\"900\" height=\"600\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><\/iframe><\/p><p><span style=\"font-weight: 400;\">SureHCS \u0111\u1eb7c bi\u1ec7t ph\u00f9 h\u1ee3p v\u1edbi:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn, <\/span><b>t\u1eeb 300 \u2013 tr\u00ean 10.000 nh\u00e2n s\u1ef1<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eadp \u0111o\u00e0n, doanh nghi\u1ec7p <\/span><b>\u0111a c\u00f4ng ty con, \u0111a chi nh\u00e1nh<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI, s\u1ea3n xu\u1ea5t, nh\u00e0 m\u00e1y, logistics, h\u00e0ng kh\u00f4ng c\u1ea7n ch\u1ea5m c\u00f4ng \u2013 ph\u00e2n ca \u2013 t\u00ednh l\u01b0\u01a1ng ph\u1ee9c t\u1ea1p<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 nghi\u1ec7p v\u1ee5 C&amp;B \u0111\u1eb7c th\u00f9, c\u1ea7n <\/span><b>t\u00f9y ch\u1ec9nh s\u00e2u theo th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh<a id=\"tuvan\"><\/a><\/b><\/li><li><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111ang qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 th\u1ee7 c\u00f4ng b\u1eb1ng Excel, nhi\u1ec1u lo\u1ea1i m\u00e1y ch\u1ea5m c\u00f4ng, c\u1ea7n <\/span><b>t\u1ef1 \u0111\u1ed9ng h\u00f3a to\u00e0n b\u1ed9 quy tr\u00ecnh<\/b><\/li><\/ul><\/div><div style=\"text-align: center;\">\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cfb3b3c e-con-full e-flex e-con e-child\" data-id=\"cfb3b3c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bf871a3 elementor-widget elementor-widget-text-editor\" data-id=\"bf871a3\" 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>KH\u00c1CH H\u00c0NG TI\u00caU BI\u1ec2U \u0110ANG TRI\u1ec2N KHAI LV SUREHCS<\/strong><\/span><\/p><p style=\"text-align: justify;\"><em>SureHCS \u0111ang \u0111\u01b0\u1ee3c tin d\u00f9ng b\u1edfi nhi\u1ec1u doanh nghi\u1ec7p l\u1edbn v\u00e0 t\u1eadp \u0111o\u00e0n h\u00e0ng \u0111\u1ea7u nh\u01b0: <strong>Coca-Cola, <a href=\"https:\/\/lacviet.vn\/takashimaya-hop-tac-cung-lac-viet-trien-khai-phan-mem-quan-ly-nhan-su\/\">Takashimaya<\/a>, <a href=\"https:\/\/lacviet.vn\/cong-ty-co-phan-det-may-dau-tu-thuong-mai-thanh-cong-chuan-hoa-quan-ly-nhan-su-voi-giai-phap-phan-mem-lv-surehcs\/\">D\u1ec7t May Th\u00e0nh C\u00f4ng<\/a>, Nh\u1ef1a Long Th\u00e0nh, <a href=\"https:\/\/lacviet.vn\/lac-viet-phu-hung-life-dong-hanh-cung-phat-trien\/\">Ph\u00fa H\u01b0ng Life<\/a>, <a href=\"https:\/\/lacviet.vn\/tong-cong-ty-cang-hang-khong-viet-nam-chuyen-doi-so-quan-tri-nhan-su-voi-lv-surehcs\/\">C\u1ea3ng H\u00e0ng Kh\u00f4ng Vi\u1ec7t Nam (ACV)<\/a><\/strong>, <strong><a href=\"https:\/\/lacviet.vn\/long-hau-trien-khai-he-thong-phan-mem-nhan-su-lv-surehcs-toi-uu-quan-tri-but-pha-nang-suat\/\">Khu c\u00f4ng nghi\u1ec7p Long H\u1eadu<\/a><\/strong>, c\u00e1c doanh nghi\u1ec7p thu\u1ed9c T\u1eadp \u0111o\u00e0n SGC<span style=\"font-weight: 400;\">, c\u00f9ng nhi\u1ec1u doanh nghi\u1ec7p FDI trong c\u00e1c l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, logistics, th\u01b0\u01a1ng m\u1ea1i \u2013 d\u1ecbch v\u1ee5.<\/span><\/em><\/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-d67626c elementor-widget elementor-widget-text-editor\" data-id=\"d67626c\" 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<ul style=\"text-align: justify;\"><li style=\"text-align: justify;\" aria-level=\"1\"><strong>Coca-Cola Vi\u1ec7t Nam<\/strong>: Tri\u1ec3n khai h\u1ec7 th\u1ed1ng LV SureHCS \u0111\u1ec3 s\u1ed1 h\u00f3a to\u00e0n di\u1ec7n c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 gi\u00fap t\u1eadp \u0111o\u00e0n chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u, t\u1ed1i \u01b0u v\u1eadn h\u00e0nh HR theo m\u00f4 h\u00ecnh qu\u1ed1c t\u1ebf.<\/li><li style=\"text-align: justify;\" aria-level=\"1\"><strong>C\u00f4ng ty D\u1ec7t May Th\u00e0nh C\u00f4ng (TCM)<\/strong>: \u00c1p d\u1ee5ng LV SureHCS \u0111\u1ec3 qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1, l\u01b0\u01a1ng, ph\u00fac l\u1ee3i, ch\u1ea5m c\u00f4ng v\u00e0 h\u1ed3 s\u01a1 n\u0103ng l\u1ef1c cho g\u1ea7n 5.000 nh\u00e2n vi\u00ean tr\u00ean 5 l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng \u2013 t\u1eeb d\u1ec7t may, th\u1eddi trang \u0111\u1ebfn b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/li><li style=\"text-align: justify;\" aria-level=\"1\"><strong>T\u1ed5ng C\u00f4ng ty C\u1ea3ng H\u00e0ng Kh\u00f4ng Vi\u1ec7t Nam (ACV)<\/strong>: Tin t\u01b0\u1edfng l\u1ef1a ch\u1ecdn LV SureHCS \u0111\u1ec3 v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng nh\u00e2n s\u1ef1 quy m\u00f4 l\u1edbn v\u1edbi h\u01a1n 10.000 nh\u00e2n vi\u00ean, 24 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 b\u00e0i to\u00e1n nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p c\u1ee7a m\u00f4 h\u00ecnh c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc.<\/li><\/ul><blockquote><p style=\"text-align: center;\"><span style=\"color: #cf2e2e;\"><strong>\u0110\u0102NG K\u00dd NH\u1eacN DEMO NGAY<\/strong><\/span><\/p><p style=\"text-align: center;\"><div class=\"frm_forms  with_frm_style frm_style_formidable-style\" id=\"frm_form_29_container\" data-token=\"915b6d9cda2816a8c371aa8406666114\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_nhan-su-surehcs\" data-token=\"915b6d9cda2816a8c371aa8406666114\">\n<div class=\"frm_form_fields \">\n<fieldset>\n<legend class=\"frm_screen_reader\">\u0110\u0103ng k\u00fd PM nh\u00e2n s\u1ef1<\/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=\"29\" \/>\n<input type=\"hidden\" name=\"frm_hide_fields_29\" id=\"frm_hide_fields_29\" value=\"\" \/>\n<input type=\"hidden\" name=\"form_key\" value=\"nhan-su-surehcs\" \/>\n<input type=\"hidden\" name=\"item_meta[0]\" value=\"\" \/>\n<input type=\"hidden\" id=\"frm_submit_entry_29\" name=\"frm_submit_entry_29\" value=\"1460fdd63e\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/54802\" \/><div id=\"frm_field_267_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm12 frm_first\">\r\n    <label for=\"field_k597l744\" id=\"field_k597l744_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_k597l744\" name=\"item_meta[267]\" 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_268_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6 frm_first\">\r\n    <label for=\"field_k7d4c744\" id=\"field_k7d4c744_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_k7d4c744\" name=\"item_meta[268]\" 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_269_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_qnbh4744\" id=\"field_qnbh4744_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_qnbh4744\" name=\"item_meta[269]\" 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_270_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_c6cjz2\" id=\"field_c6cjz2_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[270]\" id=\"field_c6cjz2\"  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_271_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_92h0d744\" id=\"field_92h0d744_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_92h0d744\" name=\"item_meta[271]\" 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_272_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_tidhs4\" id=\"field_tidhs4_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[272]\" id=\"field_tidhs4\"  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_273_container\" class=\"frm_form_field form-field  frm_top_container frm6\">\r\n\t<label for=\"field_obq9c33\" id=\"field_obq9c33_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[273]\" id=\"field_obq9c33\"  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&#8230;)<\/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_365_container\" class=\"frm_form_field form-field  frm_none_container\"><div  id=\"field_gakqo\" 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_275_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_276_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<\/p><\/blockquote>\t\t\t\t\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-3693db0 elementor-widget elementor-widget-text-editor\" data-id=\"3693db0\" 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; font-size: 120%;\"><b>V\u00cc SAO DOANH NGHI\u1ec6P N\u00caN CH\u1eccN L\u1ea0C VI\u1ec6C SUREHCS?<\/b><\/span><\/p><ul style=\"text-align: justify;\"><li aria-level=\"1\">T\u00f9y ch\u1ec9nh theo nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf, kh\u00f4ng \u00e1p khu\u00f4n nh\u01b0 ph\u1ea7n m\u1ec1m \u0111\u00f3ng g\u00f3i.<\/li><li aria-level=\"1\">X\u1eed l\u00fd \u0111\u01b0\u1ee3c b\u00e0i to\u00e1n nh\u00e2n s\u1ef1 \u2013 ti\u1ec1n l\u01b0\u01a1ng ph\u1ee9c t\u1ea1p m\u00e0 nhi\u1ec1u ph\u1ea7n m\u1ec1m HRM kh\u00e1c kh\u00f4ng \u0111\u00e1p \u1ee9ng.<\/li><li aria-level=\"1\">Am hi\u1ec3u s\u00e2u v\u1eadn h\u00e0nh doanh nghi\u1ec7p Vi\u1ec7t &amp; FDI, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd Vi\u1ec7t Nam (lao \u0111\u1ed9ng, BHXH, thu\u1ebf TNCN).<\/li><li aria-level=\"1\">H\u1ec7 sinh th\u00e1i t\u00edch h\u1ee3p m\u1ea1nh: ch\u1ea5m c\u00f4ng \u2013 l\u01b0\u01a1ng \u2013 ng\u00e2n h\u00e0ng \u2013 BHXH \u2013 h\u1ee3p \u0111\u1ed3ng \u0111i\u1ec7n t\u1eed.<\/li><\/ul><div style=\"text-align: justify;\"><a class=\"zalo-banner\" href=\"#tuvan\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/www.surehcs.com\/wp-content\/uploads\/2025\/03\/banner-surehcs-hr-1.gif\" alt=\"gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 SureHCS\" width=\"630\" height=\"420\" \/><\/a><\/div><div style=\"text-align: center;\"><p><b> <strong><a href=\"https:\/\/www.surehcs.com\/quan-tri-nguon-nhan-luc\/?utm_source=lacviet.vn&amp;utm_medium=tinh-nang\" target=\"_blank\" rel=\"nofollow noopener\"><span class=\"xem-tinh-nang\">Xem chi ti\u1ebft t\u00ednh n\u0103ng &amp; nh\u1eadn Demo MI\u1ec4N PH\u00cd<\/span><\/a><\/strong><\/b><\/p><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: <a style=\"text-align: center;\" href=\"mailto:surehcs@lacviet.com.vn\">surehcs@lacviet.com.vn<\/a><\/li><li style=\"text-align: justify;\">Website: <a href=\"https:\/\/lacviet.vn\">https:\/\/lacviet.vn<\/a> | <a href=\"https:\/\/www.surehcs.com\/\" target=\"_blank\" rel=\"noopener\">www.surehcs.com<\/a><\/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<div class=\"elementor-element elementor-element-99b5104 e-flex e-con-boxed e-con e-parent\" data-id=\"99b5104\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cf7c04 elementor-widget elementor-widget-spacer\" data-id=\"4cf7c04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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;\">V\u1edbi k\u1ebf to\u00e1n b\u00ean mua, l\u1ee3i \u00edch r\u00f5 nh\u1ea5t c\u1ee7a vi\u1ec7c t\u00edch h\u1ee3p l\u00e0 th\u1eddi gian d\u00e0nh cho nh\u1eadp li\u1ec7u \u0111\u01b0\u1ee3c chuy\u1ec3n sang ki\u1ec3m tra. Thay v\u00ec g\u00f5 l\u1ea1i t\u1eebng d\u00f2ng h\u00e0ng, k\u1ebf to\u00e1n t\u1eadp trung xem x\u00e9t nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f3 th\u00f4ng tin ng\u01b0\u1eddi mua ch\u01b0a kh\u1edbp, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u1eb7c h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb l\u1edbn ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">C\u00f4ng c\u1ee5 ch\u1ec9 hi\u1ec7u qu\u1ea3 khi \u0111i k\u00e8m quy tr\u00ecnh: checklist h\u1eb1ng th\u00e1ng, ph\u00e2n quy\u1ec1n r\u00f5 r\u00e0ng, r\u00e0 so\u00e1t nh\u00e0 cung c\u1ea5p \u0111\u1ecbnh k\u1ef3. Khi \u0111\u1ed3ng b\u1ed9, h\u00f3a \u0111\u01a1n mua v\u00e0o tr\u1edf th\u00e0nh d\u1eef li\u1ec7u \u0111\u00e1ng tin c\u1eady cho c\u1ea3 k\u1ebf to\u00e1n thu\u1ebf l\u1eabn k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb.<\/p>\n<h2 style=\"text-align: justify;\">9. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<p style=\"text-align: justify;\">C\u00e1c c\u00e2u h\u1ecfi th\u1ef1c t\u1ebf v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, tr\u1ea3 l\u1eddi theo v\u0103n b\u1ea3n \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n<p style=\"text-align: justify;\"><strong>H\u1ed9 kinh doanh c\u00f3 c\u1ea7n h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">H\u1ed9 kinh doanh t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp n\u00ean kh\u00f4ng d\u00f9ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, nh\u01b0ng v\u1eabn c\u1ea7n h\u00f3a \u0111\u01a1n \u0111\u1ec3 ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c h\u00e0ng h\u00f3a khi l\u01b0u th\u00f4ng v\u00e0 khi b\u1ecb ki\u1ec3m tra.<\/p>\n<p style=\"text-align: justify;\"><strong>Kh\u00f4ng k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">Kh\u00f4ng b\u1ecb ph\u1ea1t ri\u00eang: k\u00ea khai kh\u1ea5u tr\u1eeb l\u00e0 quy\u1ec1n, kh\u00f4ng k\u00ea khai ch\u1ec9 m\u1ea5t quy\u1ec1n l\u1ee3i kh\u1ea5u tr\u1eeb. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i h\u1ea1ch to\u00e1n \u0111\u1ee7 nghi\u1ec7p v\u1ee5 mua h\u00e0ng v\u00e0 c\u00f3 th\u1ec3 khai b\u1ed5 sung n\u1ebfu b\u1ecf s\u00f3t.<\/p>\n<p style=\"text-align: justify;\"><strong>C\u00f3 \u0111\u01b0\u1ee3c xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra khi ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">C\u00f3. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra theo \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP ph\u1ee5 thu\u1ed9c th\u1eddi \u0111i\u1ec3m giao h\u00e0ng ho\u1eb7c ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5, kh\u00f4ng ph\u1ee5 thu\u1ed9c vi\u1ec7c \u0111\u00e3 nh\u1eadn h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o.<\/p>\n<p style=\"text-align: justify;\"><strong>H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ghi sai t\u00ean, \u0111\u1ecba ch\u1ec9 c\u00f4ng ty th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/strong><\/p>\n<p style=\"text-align: justify;\">N\u1ebfu \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, h\u00e0ng h\u00f3a, ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o theo M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T, kh\u00f4ng l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n (\u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC). Chi ti\u1ebft t\u1ea1i b\u00e0i vi\u1ebft <a href=\"https:\/\/lacviet.vn\/cach-dieu-chinh-hoa-don-sai-dia-chi\/\">c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n sai \u0111\u1ecba ch\u1ec9<\/a>.<\/p>\n<p style=\"text-align: justify;\"><strong>M\u1eabu h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 m\u1eabu n\u00e0o?<\/strong><\/p>\n<p style=\"text-align: justify;\">Kh\u00f4ng c\u00f3 &#8220;m\u1eabu h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o&#8221; ri\u00eang. H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ch\u00ednh l\u00e0 h\u00f3a \u0111\u01a1n GTGT (k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 1), h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng (m\u1eabu s\u1ed1 2) ho\u1eb7c lo\u1ea1i kh\u00e1c do ng\u01b0\u1eddi b\u00e1n l\u1eadp, theo Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 91\/2026\/TT-BTC. \u0110\u1eb7c \u0111i\u1ec3m h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng xem t\u1ea1i b\u00e0i vi\u1ebft v\u1ec1 h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp.<\/p>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 c\u0103n c\u1ee9 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, t\u00ednh chi ph\u00ed, ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c h\u00e0ng h\u00f3a v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n. K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra n\u1ed9i dung theo \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, n\u1eafm th\u1eddi \u0111i\u1ec3m k\u00ea khai, \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 l\u01b0u file g\u1ed1c \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p nh\u1eadn t\u1eeb ng\u01b0\u1eddi b\u00e1n khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. H\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 khi \u0111\u00fang h\u00ecnh th\u1ee9c, n\u1ed9i dung theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP (kho\u1ea3n 5 \u0110i\u1ec1u 3, \u0110i\u1ec1u 10, hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026), l\u00e0 c\u0103n c\u1ee9 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":54811,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[149],"tags":[187],"class_list":["post-54802","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hoa-don-chung-tu","tag-hoa-don"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54802","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=54802"}],"version-history":[{"count":4,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54802\/revisions"}],"predecessor-version":[{"id":54904,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54802\/revisions\/54904"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/54811"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=54802"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=54802"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=54802"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}