{"id":54803,"date":"2026-10-12T14:06:44","date_gmt":"2026-10-12T07:06:44","guid":{"rendered":"https:\/\/lacviet.vn\/?p=54803"},"modified":"2026-10-14T09:30:29","modified_gmt":"2026-10-14T02:30:29","slug":"hoa-don-thuong-mai","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/hoa-don-thuong-mai\/","title":{"rendered":"H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 g\u00ec? N\u1ed9i dung, vai tr\u00f2 v\u00e0 m\u1eabu m\u1edbi nh\u1ea5t 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i<\/strong> (commercial invoice) l\u00e0 ch\u1ee9ng t\u1eeb ng\u01b0\u1eddi b\u00e1n l\u1eadp \u0111\u1ec3 y\u00eau c\u1ea7u ng\u01b0\u1eddi mua thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n qu\u1ed1c t\u1ebf, th\u1ec3 hi\u1ec7n h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, t\u1ed5ng tr\u1ecb gi\u00e1, \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng. Ch\u1ee9ng t\u1eeb n\u00e0y thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan theo \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC (s\u1eeda \u0111\u1ed5i b\u1edfi Th\u00f4ng t\u01b0 121\/2025\/TT-BTC), kh\u00e1c v\u1edbi &#8220;h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed&#8221; l\u00e0 h\u00f3a \u0111\u01a1n thu\u1ebf theo kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/p>\n<p style=\"text-align: justify;\">Nhi\u1ec1u t\u00e0i li\u1ec7u tr\u00ean m\u1ea1ng v\u1eabn d\u1eabn Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c, khi\u1ebfn k\u1ebf to\u00e1n l\u00fang t\u00fang: h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i c\u00f3 thay h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng, c\u00f3 ph\u1ea3i k\u00ea khai thu\u1ebf kh\u00f4ng, l\u1eadp khi n\u00e0o.<\/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, n\u1ed9i dung, c\u00e1c lo\u1ea1i commercial invoice, th\u1eddi \u0111i\u1ec3m l\u1eadp, k\u00ea khai, h\u1ed3 s\u01a1 h\u1ea3i quan v\u00e0 m\u1eabu h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i song ng\u1eef.<\/p>\n<h2 style=\"text-align: justify;\">1. H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 g\u00ec?<\/h2>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i do ng\u01b0\u1eddi b\u00e1n, th\u01b0\u1eddng l\u00e0 nh\u00e0 xu\u1ea5t kh\u1ea9u, l\u1eadp v\u00e0 g\u1eedi cho ng\u01b0\u1eddi mua \u1edf n\u01b0\u1edbc ngo\u00e0i sau khi k\u00fd h\u1ee3p \u0111\u1ed3ng, chu\u1ea9n b\u1ecb giao h\u00e0ng. Ba m\u1ee5c d\u01b0\u1edbi \u0111\u00e2y l\u00e0m r\u00f5 kh\u00e1i ni\u1ec7m, ch\u1ee9c n\u0103ng v\u00e0 c\u00e1ch ph\u00e2n bi\u1ec7t v\u1edbi h\u00f3a \u0111\u01a1n GTGT, h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/p>\n<h3 style=\"text-align: justify;\">1.1. Kh\u00e1i ni\u1ec7m commercial invoice<\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><strong>Commercial invoice<\/strong> l\u00e0 ch\u1ee9ng t\u1eeb ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u l\u1eadp khi g\u1eedi h\u00e0ng qua bi\u00ean gi\u1edbi, ph\u1ea3n \u00e1nh b\u00ean mua b\u00e1n, m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a, xu\u1ea5t x\u1ee9, m\u00e3 ph\u00e2n lo\u1ea1i, tr\u1ecb gi\u00e1 v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u01b0\u01a1ng m\u1ea1i. Ch\u1ee9ng t\u1eeb n\u00e0y d\u00f9ng \u0111\u1ec3 khai h\u1ea3i quan, t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u t\u1ea1i n\u01b0\u1edbc nh\u1eadn h\u00e0ng.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng do ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam quy \u0111\u1ecbnh m\u1eabu; n\u1ed9i dung h\u00ecnh th\u00e0nh t\u1eeb th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, h\u1ee3p \u0111\u1ed3ng v\u00e0 y\u00eau c\u1ea7u ng\u00e2n h\u00e0ng khi thanh to\u00e1n b\u1eb1ng th\u01b0 t\u00edn d\u1ee5ng (L\/C).<\/p>\n<p style=\"text-align: justify;\">V\u1edbi L\/C, \u0110i\u1ec1u 18 UCP 600 c\u1ee7a Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i Qu\u1ed1c t\u1ebf (ICC) y\u00eau c\u1ea7u h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i th\u1ec3 hi\u1ec7n do ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng ph\u00e1t h\u00e0nh, \u0111\u1ee9ng t\u00ean ng\u01b0\u1eddi y\u00eau c\u1ea7u m\u1edf L\/C, c\u00f9ng lo\u1ea1i ti\u1ec1n v\u1edbi L\/C, kh\u00f4ng b\u1eaft bu\u1ed9c k\u00fd (kho\u1ea3n 18(a)); m\u00f4 t\u1ea3 h\u00e0ng ph\u1ea3i ph\u00f9 h\u1ee3p L\/C (kho\u1ea3n 18(c)), tr\u1eeb khi L\/C quy \u0111\u1ecbnh kh\u00e1c.<\/p>\n<p style=\"text-align: justify;\">Ng\u01b0\u1eddi l\u1eadp commercial invoice l\u00e0 ng\u01b0\u1eddi b\u00e1n (nh\u00e0 xu\u1ea5t kh\u1ea9u); ng\u01b0\u1eddi mua kh\u00f4ng t\u1ef1 l\u1eadp, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 nh\u01b0 h\u00e0ng tr\u1ea3 l\u1ea1i theo th\u1ecfa thu\u1eadn. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 thi\u1ebft k\u1ebf m\u1eabu n\u1ebfu \u0111\u1ee7 th\u00f4ng tin theo h\u1ee3p \u0111\u1ed3ng, L\/C v\u00e0 y\u00eau c\u1ea7u h\u1ea3i quan n\u01b0\u1edbc nh\u1eadp kh\u1ea9u.<\/p>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n chi\u1ebfu l\u1ec7 (proforma invoice) kh\u00e1c h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i: proforma l\u1eadp tr\u01b0\u1edbc \u0111\u1ec3 b\u00e1o gi\u00e1 ho\u1eb7c m\u1edf L\/C, commercial invoice ph\u1ea3n \u00e1nh giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 \u0111\u00f2i ti\u1ec1n v\u00e0 l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/p>\n<h3 style=\"text-align: justify;\">1.2. Ch\u1ee9c n\u0103ng, vai tr\u00f2 c\u1ee7a h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i<\/h3>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 ch\u1ee9ng t\u1eeb duy nh\u1ea5t th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 tr\u1ecb gi\u00e1 giao d\u1ecbch gi\u1eefa hai b\u00ean, v\u1edbi b\u1ed1n vai tr\u00f2 ch\u00ednh:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ch\u1ee9ng t\u1eeb \u0111\u00f2i ti\u1ec1n: y\u00eau c\u1ea7u ng\u01b0\u1eddi mua thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng.<\/li>\n<li aria-level=\"1\">C\u0103n c\u1ee9 khai h\u1ea3i quan: tr\u1ecb gi\u00e1, m\u00f4 t\u1ea3 h\u00e0ng l\u00e0 c\u01a1 s\u1edf khai b\u00e1o, x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf.<\/li>\n<li aria-level=\"1\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n L\/C: ng\u00e2n h\u00e0ng ki\u1ec3m tra s\u1ef1 ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n L\/C.<\/li>\n<li aria-level=\"1\">C\u01a1 s\u1edf cho ch\u1ee9ng t\u1eeb kh\u00e1c: h\u1ed3 s\u01a1 b\u1ea3o hi\u1ec3m, \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi thanh to\u00e1n b\u1eb1ng chuy\u1ec3n ti\u1ec1n (T\/T), ng\u01b0\u1eddi mua c\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n \u0111\u1ec3 chuy\u1ec3n ti\u1ec1n; khi thanh to\u00e1n b\u1eb1ng L\/C, h\u00f3a \u0111\u01a1n l\u00e0 ch\u1ee9ng t\u1eeb b\u1eaft bu\u1ed9c ng\u01b0\u1eddi b\u00e1n xu\u1ea5t tr\u00ecnh cho ng\u00e2n h\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">Quan tr\u1ecdng nh\u1ea5t v\u1edbi k\u1ebf to\u00e1n l\u00e0 khai h\u1ea3i quan: h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan h\u00e0ng xu\u1ea5t kh\u1ea9u v\u00e0 nh\u1eadp kh\u1ea9u (\u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i b\u1edfi Th\u00f4ng t\u01b0 121\/2025\/TT-BTC); tr\u1ecb gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n h\u00e0ng nh\u1eadp kh\u1ea9u l\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u.<\/p>\n<p style=\"text-align: justify;\">S\u1ed1 l\u01b0\u1ee3ng, tr\u1ecb gi\u00e1, m\u00f4 t\u1ea3 h\u00e0ng tr\u00ean h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i ph\u1ea3i kh\u1edbp v\u1edbi phi\u1ebfu \u0111\u00f3ng g\u00f3i, v\u1eadn \u0111\u01a1n, t\u1edd khai h\u1ea3i quan, ch\u1ee9ng t\u1eeb b\u1ea3o hi\u1ec3m; sai l\u1ec7ch nh\u1ecf c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn ng\u00e2n h\u00e0ng t\u1eeb ch\u1ed1i thanh to\u00e1n L\/C ho\u1eb7c h\u1ea3i quan y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh, ph\u00e1t sinh chi ph\u00ed l\u01b0u kho, l\u01b0u b\u00e3i. Ph\u1ea7n ti\u1ebfp theo ph\u00e2n bi\u1ec7t v\u1edbi h\u00f3a \u0111\u01a1n thu\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">1.3. Ph\u00e2n bi\u1ec7t h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i, h\u00f3a \u0111\u01a1n GTGT v\u00e0 h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/h3>\n<p style=\"text-align: justify;\">Hai lo\u1ea1i h\u00f3a \u0111\u01a1n thu\u1ebf d\u1ec5 nh\u1ea7m v\u1edbi commercial invoice l\u00e0 h\u00f3a \u0111\u01a1n GTGT v\u00e0 h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, \u0111\u1ec1u quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 <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>.<\/p>\n<table>\n<thead>\n<tr>\n<th>Ti\u00eau ch\u00ed<\/th>\n<th>Commercial invoice (th\u00f4ng l\u1ec7)<\/th>\n<th>H\u00f3a \u0111\u01a1n GTGT<\/th>\n<th>H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>C\u0103n c\u1ee9<\/td>\n<td>H\u1ee3p \u0111\u1ed3ng, th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, UCP 600<\/td>\n<td>Kho\u1ea3n 1 \u0110i\u1ec1u 8 N\u0110 254\/2026<\/td>\n<td>Kho\u1ea3n 3 \u0110i\u1ec1u 8 N\u0110 254\/2026<\/td>\n<\/tr>\n<tr>\n<td>B\u1ea3n ch\u1ea5t<\/td>\n<td>Ch\u1ee9ng t\u1eeb th\u01b0\u01a1ng m\u1ea1i, \u0111\u00f2i ti\u1ec1n, khai h\u1ea3i quan<\/td>\n<td>H\u00f3a \u0111\u01a1n thu\u1ebf<\/td>\n<td>H\u00f3a \u0111\u01a1n thu\u1ebf d\u00e0nh cho ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u<\/td>\n<\/tr>\n<tr>\n<td>Ng\u01b0\u1eddi l\u1eadp<\/td>\n<td>Ng\u01b0\u1eddi b\u00e1n<\/td>\n<td>T\u1ed5 ch\u1ee9c kinh t\u1ebf khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/td>\n<td>Ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>K\u00fd hi\u1ec7u m\u1eabu<\/td>\n<td>Kh\u00f4ng c\u00f3<\/td>\n<td>S\u1ed1 1<\/td>\n<td>S\u1ed1 7<\/td>\n<\/tr>\n<tr>\n<td>\u0110\u1ecbnh d\u1ea1ng<\/td>\n<td>T\u1ef1 do theo th\u1ecfa thu\u1eadn<\/td>\n<td>\u0110\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf<\/td>\n<td>\u0110\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u, n\u1ed9i dung theo \u0110i\u1ec1u 10 N\u0110 254\/2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed th\u00ec l\u1eadp h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed thay cho h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed (k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 7, Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 91\/2026\/TT-BTC).<\/p>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n GTGT ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf trong n\u01b0\u1edbc, commercial invoice ph\u1ee5c v\u1ee5 thanh to\u00e1n qu\u1ed1c t\u1ebf v\u00e0 h\u1ea3i quan; m\u1ed9t l\u00f4 h\u00e0ng th\u01b0\u1eddng c\u00f3 c\u1ea3 hai.<\/p>\n<p style=\"text-align: justify;\">V\u00ec v\u1eady, file commercial invoice b\u1eb1ng Word, Excel kh\u00f4ng d\u00f9ng \u0111\u1ec3 k\u00ea khai doanh thu, c\u00f2n h\u00f3a \u0111\u01a1n GTGT ti\u1ebfng Vi\u1ec7t th\u01b0\u1eddng kh\u00f4ng \u0111\u1ee7 cho ng\u01b0\u1eddi mua n\u01b0\u1edbc ngo\u00e0i.<\/p>\n<p style=\"text-align: justify;\">Ti\u1ebfp theo l\u00e0 n\u1ed9i dung c\u1ea7n c\u00f3 tr\u00ean h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i.<\/p>\n<h2 style=\"text-align: justify;\">2. N\u1ed9i dung c\u1ea7n c\u00f3 tr\u00ean h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i<\/h2>\n<p style=\"text-align: justify;\">Kh\u00f4ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt Vi\u1ec7t Nam quy \u0111\u1ecbnh c\u1ee9ng n\u1ed9i dung commercial invoice, nh\u01b0ng ng\u01b0\u1eddi mua, ng\u00e2n h\u00e0ng &amp; h\u1ea3i quan \u0111\u1ec1u k\u1ef3 v\u1ecdng m\u1ed9t b\u1ed9 th\u00f4ng tin chu\u1ea9n; thi\u1ebfu th\u00f4ng tin, l\u00f4 h\u00e0ng c\u00f3 th\u1ec3 ch\u1eadm th\u00f4ng quan ho\u1eb7c ch\u1eadm thanh to\u00e1n.<\/p>\n<p style=\"text-align: justify;\">C\u00e1c nh\u00f3m th\u00f4ng tin ph\u1ed5 bi\u1ebfn tr\u00ean m\u1ed9t commercial invoice g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ti\u00eau \u0111\u1ec1 ch\u1ee9ng t\u1eeb &#8220;COMMERCIAL INVOICE&#8221;, s\u1ed1 &#8211; ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n.<\/li>\n<li aria-level=\"1\">Th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n (seller\/exporter): t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, th\u00f4ng tin li\u00ean h\u1ec7.<\/li>\n<li aria-level=\"1\">Th\u00f4ng tin ng\u01b0\u1eddi mua (buyer\/importer) v\u00e0 ng\u01b0\u1eddi nh\u1eadn h\u00e0ng (consignee) n\u1ebfu kh\u00e1c ng\u01b0\u1eddi mua.<\/li>\n<li aria-level=\"1\">S\u1ed1 v\u00e0 ng\u00e0y h\u1ee3p \u0111\u1ed3ng, s\u1ed1 \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, s\u1ed1 L\/C n\u1ebfu c\u00f3.<\/li>\n<li aria-level=\"1\">M\u00f4 t\u1ea3 h\u00e0ng h\u00f3a: t\u00ean, quy c\u00e1ch, m\u00e3 HS (n\u1ebfu th\u1ecfa thu\u1eadn), xu\u1ea5t x\u1ee9, nh\u00e3n hi\u1ec7u, k\u00fd m\u00e3 hi\u1ec7u ki\u1ec7n h\u00e0ng.<\/li>\n<li aria-level=\"1\">S\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n v\u1ecb t\u00ednh, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, t\u1ed5ng tr\u1ecb gi\u00e1.<\/li>\n<li aria-level=\"1\">\u0110\u1ed3ng ti\u1ec1n thanh to\u00e1n v\u00e0 t\u1ed5ng tr\u1ecb gi\u00e1 b\u1eb1ng ch\u1eef.<\/li>\n<li aria-level=\"1\">\u0110i\u1ec1u ki\u1ec7n giao h\u00e0ng theo Incoterms k\u00e8m \u0111\u1ecba \u0111i\u1ec3m, v\u00ed d\u1ee5 FOB c\u1ea3ng x\u1ebfp h\u00e0ng.<\/li>\n<li aria-level=\"1\">\u0110i\u1ec1u ki\u1ec7n thanh to\u00e1n: T\/T, L\/C, D\/P.<\/li>\n<li aria-level=\"1\">C\u1ea3ng x\u1ebfp h\u00e0ng, c\u1ea3ng d\u1ee1 h\u00e0ng, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n.<\/li>\n<li aria-level=\"1\">Th\u00f4ng tin ng\u00e2n h\u00e0ng th\u1ee5 h\u01b0\u1edfng v\u00e0 ch\u1eef k\u00fd, d\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n n\u1ebfu h\u1ee3p \u0111\u1ed3ng y\u00eau c\u1ea7u.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u ki\u1ec7n Incoterms \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn tr\u1ecb gi\u00e1: tr\u1ecb gi\u00e1 FOB ch\u01b0a g\u1ed3m c\u01b0\u1edbc v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m, tr\u1ecb gi\u00e1 CIF \u0111\u00e3 g\u1ed3m hai kho\u1ea3n n\u00e0y. K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ecdc \u0111\u00fang \u0111\u1ec3 ghi nh\u1eadn doanh thu, chi ph\u00ed, ki\u1ec3m tra tr\u1ecb gi\u00e1 tr\u00ean t\u1edd khai c\u00f9ng c\u01a1 s\u1edf v\u1edbi h\u00f3a \u0111\u01a1n.<\/p>\n<p style=\"text-align: justify;\">Commercial invoice th\u01b0\u1eddng vi\u1ebft ti\u1ebfng Anh ho\u1eb7c song ng\u1eef. Ri\u00eang h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ph\u1ea3i theo \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, ch\u1eef vi\u1ebft ti\u1ebfng Vi\u1ec7t, ch\u1eef n\u01b0\u1edbc ngo\u00e0i \u0111\u1eb7t trong ngo\u1eb7c \u0111\u01a1n b\u00ean ph\u1ea3i ho\u1eb7c d\u01b0\u1edbi d\u00f2ng ti\u1ebfng Vi\u1ec7t, c\u1ee1 nh\u1ecf h\u01a1n (m\u1ee5c 8 Ph\u1ee5 l\u1ee5c); giao d\u1ecbch ngo\u1ea1i t\u1ec7 ghi t\u1ef7 gi\u00e1 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam.<\/p>\n<p style=\"text-align: justify;\">M\u1ee5c 9 Ph\u1ee5 l\u1ee5c cho ph\u00e9p h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n v\u00e0 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p n\u00ean d\u1ef1ng m\u1ed9t m\u1eabu chu\u1ea9n n\u1ed9i b\u1ed9 \u0111\u1ee7 c\u00e1c tr\u01b0\u1eddng tr\u00ean, ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh theo t\u1eebng h\u1ee3p \u0111\u1ed3ng ho\u1eb7c L\/C. H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i c\u0169ng c\u00f3 nhi\u1ec1u d\u1ea1ng t\u00f9y m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng.<\/p>\n<h2 style=\"text-align: justify;\">3. C\u00e1c lo\u1ea1i commercial invoice th\u01b0\u1eddng g\u1eb7p<\/h2>\n<p style=\"text-align: justify;\">Trong th\u1ef1c ti\u1ec5n, commercial invoice \u0111\u01b0\u1ee3c chia th\u00e0nh nhi\u1ec1u d\u1ea1ng theo m\u1ee5c \u0111\u00edch v\u00e0 giai \u0111o\u1ea1n s\u1eed d\u1ee5ng. \u0110\u00e2y l\u00e0 ph\u00e2n lo\u1ea1i theo th\u00f4ng l\u1ec7, kh\u00f4ng ph\u1ea3i ph\u00e2n lo\u1ea1i ph\u00e1p l\u00fd, n\u00ean t\u00ean g\u1ecdi c\u00f3 th\u1ec3 kh\u00e1c nhau gi\u1eefa c\u00e1c t\u00e0i li\u1ec7u. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3y d\u1ea1ng th\u01b0\u1eddng g\u1eb7p.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">H\u00f3a \u0111\u01a1n chi\u1ebfu l\u1ec7 (proforma invoice): l\u1eadp tr\u01b0\u1edbc khi giao h\u00e0ng \u0111\u1ec3 b\u00e1o gi\u00e1, xin gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u, m\u1edf L\/C ho\u1eb7c chuy\u1ec3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc; kh\u00f4ng d\u00f9ng \u0111\u1ec3 \u0111\u00f2i ti\u1ec1n ch\u00ednh th\u1ee9c.<\/li>\n<li aria-level=\"1\">H\u00f3a \u0111\u01a1n t\u1ea1m th\u1eddi (provisional invoice): l\u1eadp khi gi\u00e1 cu\u1ed1i c\u00f9ng ch\u01b0a x\u00e1c \u0111\u1ecbnh, v\u00ed d\u1ee5 n\u00f4ng s\u1ea3n, kho\u00e1ng s\u1ea3n ch\u1edd gi\u00e1m \u0111\u1ecbnh ch\u1ea5t l\u01b0\u1ee3ng, tr\u1ecdng l\u01b0\u1ee3ng t\u1ea1i c\u1ea3ng \u0111\u1ebfn; ng\u01b0\u1eddi b\u00e1n \u0111\u00f2i tr\u01b0\u1edbc m\u1ed9t ph\u1ea7n theo s\u1ed1 li\u1ec7u t\u1ea1m t\u00ednh.<\/li>\n<li aria-level=\"1\">H\u00f3a \u0111\u01a1n ch\u00ednh th\u1ee9c (final invoice): l\u1eadp sau khi c\u00f3 s\u1ed1 li\u1ec7u cu\u1ed1i c\u00f9ng, thay h\u00f3a \u0111\u01a1n t\u1ea1m th\u1eddi; ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1ed5 sung ho\u1eb7c ho\u00e0n tr\u1ea3 theo h\u1ee3p \u0111\u1ed3ng.<\/li>\n<li aria-level=\"1\">H\u00f3a \u0111\u01a1n chi ti\u1ebft (detailed invoice): ph\u00e2n t\u00edch tr\u1ecb gi\u00e1 theo t\u1eebng m\u1eb7t h\u00e0ng, th\u00e0nh ph\u1ea7n ho\u1eb7c chi ph\u00ed c\u1ea5u th\u00e0nh gi\u00e1, h\u1eefu \u00edch khi l\u00f4 h\u00e0ng c\u00f3 nhi\u1ec1u m\u00e3 HS.<\/li>\n<li aria-level=\"1\">H\u00f3a \u0111\u01a1n x\u00e1c nh\u1eadn (certified invoice): c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a b\u00ean th\u1ee9 ba nh\u01b0 ph\u00f2ng th\u01b0\u01a1ng m\u1ea1i v\u1ec1 th\u00f4ng tin nh\u01b0 xu\u1ea5t x\u1ee9, khi n\u01b0\u1edbc nh\u1eadp kh\u1ea9u ho\u1eb7c L\/C y\u00eau c\u1ea7u.<\/li>\n<li aria-level=\"1\">H\u00f3a \u0111\u01a1n h\u1ea3i quan (customs invoice): l\u1eadp theo m\u1eabu c\u1ee7a h\u1ea3i quan n\u01b0\u1edbc nh\u1eadp kh\u1ea9u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 th\u1ed1ng k\u00ea; kh\u00f4ng ph\u1ea3i n\u01b0\u1edbc n\u00e0o c\u0169ng y\u00eau c\u1ea7u.<\/li>\n<li aria-level=\"1\">H\u00f3a \u0111\u01a1n l\u00e3nh s\u1ef1 (consular invoice): c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a l\u00e3nh s\u1ef1 qu\u00e1n n\u01b0\u1edbc nh\u1eadp kh\u1ea9u t\u1ea1i n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u, \u0111\u1ec3 ki\u1ec3m so\u00e1t gi\u00e1 v\u00e0 xu\u1ea5t x\u1ee9, hi\u1ec7n \u00edt g\u1eb7p.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p Vi\u1ec7t Nam g\u1eb7p nhi\u1ec1u nh\u1ea5t proforma invoice, h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i ch\u00ednh th\u1ee9c v\u00e0 h\u00f3a \u0111\u01a1n t\u1ea1m th\u1eddi; c\u00e1c d\u1ea1ng c\u00f2n l\u1ea1i t\u00f9y y\u00eau c\u1ea7u th\u1ecb tr\u01b0\u1eddng nh\u1eadp kh\u1ea9u ho\u1eb7c L\/C, n\u00ean k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ecdc k\u1ef9 h\u1ee3p \u0111\u1ed3ng, L\/C \u0111\u1ec3 tr\u00e1nh thi\u1ebfu ch\u1ee9ng t\u1eeb.<\/p>\n<p style=\"text-align: justify;\">Ti\u1ebfp theo l\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i v\u00e0 m\u1ed1i li\u00ean h\u1ec7 v\u1edbi ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf trong n\u01b0\u1edbc.<\/p>\n<h2 style=\"text-align: justify;\">4. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i khi n\u00e0o? C\u00f3 ph\u1ea3i k\u00ea khai thu\u1ebf kh\u00f4ng?<\/h2>\n<p style=\"text-align: justify;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp commercial invoice theo th\u00f4ng l\u1ec7 do h\u1ee3p \u0111\u1ed3ng v\u00e0 quy tr\u00ecnh giao h\u00e0ng quy\u1ebft \u0111\u1ecbnh, th\u01b0\u1eddng khi chu\u1ea9n b\u1ecb giao h\u00e0ng ho\u1eb7c \u0111\u1ee7 th\u00f4ng tin l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan. C\u00f2n ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf c\u1ea7n t\u00e1ch hai tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh t\u1eeb 01\/07\/2026.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p th\u1ee9 nh\u1ea5t, ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n d\u00f9ng h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed (kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP), \u0111\u00e2y l\u00e0 h\u00f3a \u0111\u01a1n thu\u1ebf, c\u0103n c\u1ee9 k\u00ea khai doanh thu xu\u1ea5t kh\u1ea9u. Theo kho\u1ea3n 1 \u0110i\u1ec1u 9, h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, GTGT ho\u1eb7c b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed cho h\u00e0ng xu\u1ea5t kh\u1ea9u (k\u1ec3 c\u1ea3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u) do ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp nh\u01b0ng ch\u1eadm nh\u1ea5t ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p th\u1ee9 hai, ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed: commercial invoice ch\u1ec9 l\u00e0 ch\u1ee9ng t\u1eeb th\u01b0\u01a1ng m\u1ea1i, ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed (\u0111o\u1ea1n hai kho\u1ea3n 3 \u0110i\u1ec1u 8), th\u1eddi \u0111i\u1ec3m l\u1eadp c\u0169ng theo kho\u1ea3n 1 \u0110i\u1ec1u 9.<\/p>\n<p style=\"text-align: justify;\">T\u00f3m l\u1ea1i, h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n thu\u1ebf \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 k\u00ea khai; commercial invoice thu\u1ea7n t\u00fay th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng thay th\u1ebf h\u00f3a \u0111\u01a1n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda: C\u00f4ng ty C xu\u1ea5t kh\u1ea9u m\u1ed9t l\u00f4 h\u00e0ng, t\u1edd khai th\u00f4ng quan ng\u00e0y th\u1ee9 N\u0103m. N\u1ebfu d\u00f9ng h\u00f3a \u0111\u01a1n GTGT \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n ph\u1ea3i l\u1eadp ch\u1eadm nh\u1ea5t th\u1ee9 S\u00e1u; commercial invoice c\u00f3 th\u1ec3 l\u1eadp tr\u01b0\u1edbc \u0111\u1ec3 khai h\u1ea3i quan, nh\u01b0ng tr\u1ecb gi\u00e1 hai ch\u1ee9ng t\u1eeb ph\u1ea3i nh\u1ea5t qu\u00e1n.<\/p>\n<p style=\"text-align: justify;\">C\u00e1ch ch\u1ecdn lo\u1ea1i h\u00f3a \u0111\u01a1n, ghi t\u1ef7 gi\u00e1 v\u00e0 thu\u1ebf su\u1ea5t khi xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e0i vi\u1ebft v\u1ec1 h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u; ph\u1ea7n ti\u1ebfp theo b\u00e0n v\u1ec1 h\u1ed3 s\u01a1 h\u1ea3i quan.<\/p>\n<h2 style=\"text-align: justify;\">5. H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i trong b\u1ed9 h\u1ed3 s\u01a1 h\u1ea3i quan<\/h2>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan h\u00e0ng xu\u1ea5t kh\u1ea9u v\u00e0 nh\u1eadp kh\u1ea9u theo \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC, s\u1eeda \u0111\u1ed5i b\u1edfi Th\u00f4ng t\u01b0 121\/2025\/TT-BTC ng\u00e0y 18\/12\/2025 (hi\u1ec7u l\u1ef1c t\u1eeb 01\/02\/2026), v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p.<\/p>\n<p style=\"text-align: justify;\">H\u00e0ng xu\u1ea5t kh\u1ea9u: h\u1ed3 s\u01a1 g\u1ed3m h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c ch\u1ee9ng t\u1eeb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng khi ng\u01b0\u1eddi mua ph\u1ea3i thanh to\u00e1n (kho\u1ea3n 1 \u0110i\u1ec1u 16). N\u1ebfu h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111\u00e3 l\u1eadp d\u1ea1ng \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc khi khai h\u1ea3i quan, ng\u01b0\u1eddi khai kh\u00f4ng ph\u1ea3i n\u1ed9p, h\u1ea3i quan \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n.<\/p>\n<p style=\"text-align: justify;\">H\u00e0ng nh\u1eadp kh\u1ea9u (kho\u1ea3n 2 \u0110i\u1ec1u 16) c\u0169ng c\u1ea7n h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i khi ng\u01b0\u1eddi mua ph\u1ea3i thanh to\u00e1n, tr\u1eeb hai tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng cho th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i.<\/li>\n<li aria-level=\"1\">H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n v\u00e0 ng\u01b0\u1eddi mua kh\u00f4ng ph\u1ea3i thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 121\/2025\/TT-BTC c\u00f2n ch\u1ea5p nh\u1eadn h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i do ng\u01b0\u1eddi b\u00e1n t\u1ea1i Vi\u1ec7t Nam ph\u00e1t h\u00e0nh khi ch\u1ee7 h\u00e0ng \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh nh\u1eadn h\u00e0ng t\u1eeb n\u01b0\u1edbc ngo\u00e0i, v\u00e0 cho d\u00f9ng h\u00f3a \u0111\u01a1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng ban \u0111\u1ea7u v\u1edbi h\u00e0ng t\u00e1i nh\u1eadp, t\u00e1i xu\u1ea5t.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi k\u1ebf to\u00e1n, l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1edbm gi\u00fap gi\u1ea3m gi\u1ea5y t\u1edd, v\u00e0 v\u00ec d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n, t\u1edd khai \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi nhau, tr\u1ecb gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i, t\u1edd khai v\u00e0 h\u00f3a \u0111\u01a1n thu\u1ebf ph\u1ea3i th\u1ed1ng nh\u1ea5t t\u1eeb \u0111\u1ea7u.<\/p>\n<p style=\"text-align: justify;\">L\u1ed7i hay khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh l\u00e0 tr\u1ecb gi\u00e1 commercial invoice l\u1ec7ch t\u1edd khai do kh\u00e1c \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng, ho\u1eb7c m\u00f4 t\u1ea3 h\u00e0ng qu\u00e1 chung chung, kh\u00f4ng \u0111\u1ee7 ph\u00e2n lo\u1ea1i m\u00e3 HS. C\u00e1ch kh\u1eafc ph\u1ee5c l\u00e0 chu\u1ea9n h\u00f3a m\u1eabu h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i.<\/p>\n<h2 style=\"text-align: justify;\">6. M\u1eabu h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00e1ch vi\u1ebft<\/h2>\n<p style=\"text-align: justify;\">Kh\u00f4ng c\u00f3 m\u1eabu commercial invoice b\u1eaft bu\u1ed9c; v\u1edbi h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, \u0110i\u1ec1u 4 <a href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-91-2026-tt-btc-quy-dinh-luat-quan-ly-thue-va-hoa-don-dien-tu-439780-d1.html\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/a> cho bi\u1ebft m\u1eabu hi\u1ec3n th\u1ecb t\u1ea1i Ph\u1ee5 l\u1ee5c V ch\u1ec9 \u0111\u1ec3 tham kh\u1ea3o.<\/p>\n<p style=\"text-align: justify;\">B\u1ed1 c\u1ee5c m\u1eabu song ng\u1eef tham kh\u1ea3o do L\u1ea1c Vi\u1ec7t t\u1ed5ng h\u1ee3p:<\/p>\n<table>\n<thead>\n<tr>\n<th>Khu v\u1ef1c tr\u00ean m\u1eabu<\/th>\n<th>N\u1ed9i dung g\u1ee3i \u00fd (song ng\u1eef)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0110\u1ea7u trang<\/td>\n<td>H\u00d3A \u0110\u01a0N TH\u01af\u01a0NG M\u1ea0I (COMMERCIAL INVOICE); s\u1ed1 h\u00f3a \u0111\u01a1n (Invoice No.); ng\u00e0y (Date)<\/td>\n<\/tr>\n<tr>\n<td>B\u00ean b\u00e1n<\/td>\n<td>T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, \u0111i\u1ec7n tho\u1ea1i (Seller\/Exporter)<\/td>\n<\/tr>\n<tr>\n<td>B\u00ean mua, b\u00ean nh\u1eadn h\u00e0ng<\/td>\n<td>T\u00ean, \u0111\u1ecba ch\u1ec9 (Buyer\/Importer, Consignee)<\/td>\n<\/tr>\n<tr>\n<td>Tham chi\u1ebfu<\/td>\n<td>S\u1ed1 h\u1ee3p \u0111\u1ed3ng (Contract No.), s\u1ed1 \u0111\u01a1n h\u00e0ng (PO No.), s\u1ed1 L\/C (L\/C No.)<\/td>\n<\/tr>\n<tr>\n<td>V\u1eadn chuy\u1ec3n<\/td>\n<td>C\u1ea3ng x\u1ebfp (Port of Loading), c\u1ea3ng d\u1ee1 (Port of Discharge), ph\u01b0\u01a1ng ti\u1ec7n (Vessel\/Flight)<\/td>\n<\/tr>\n<tr>\n<td>B\u1ea3ng h\u00e0ng h\u00f3a<\/td>\n<td>STT, m\u00f4 t\u1ea3 h\u00e0ng (Description), m\u00e3 HS, xu\u1ea5t x\u1ee9 (Origin), s\u1ed1 l\u01b0\u1ee3ng (Quantity), \u0111\u01a1n v\u1ecb (Unit), \u0111\u01a1n gi\u00e1 (Unit Price), th\u00e0nh ti\u1ec1n (Amount)<\/td>\n<\/tr>\n<tr>\n<td>T\u1ed5ng c\u1ed9ng<\/td>\n<td>T\u1ed5ng tr\u1ecb gi\u00e1 b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef (Total Amount, In words), \u0111\u1ed3ng ti\u1ec1n (Currency)<\/td>\n<\/tr>\n<tr>\n<td>\u0110i\u1ec1u ki\u1ec7n<\/td>\n<td>\u0110i\u1ec1u ki\u1ec7n giao h\u00e0ng (Incoterms), \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n (Payment Terms)<\/td>\n<\/tr>\n<tr>\n<td>Ng\u00e2n h\u00e0ng<\/td>\n<td>Th\u00f4ng tin t\u00e0i kho\u1ea3n th\u1ee5 h\u01b0\u1edfng (Beneficiary Bank)<\/td>\n<\/tr>\n<tr>\n<td>Cu\u1ed1i trang<\/td>\n<td>Ch\u1eef k\u00fd, \u0111\u00f3ng d\u1ea5u ng\u01b0\u1eddi b\u00e1n (n\u1ebfu h\u1ee3p \u0111\u1ed3ng y\u00eau c\u1ea7u)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Nguy\u00ean t\u1eafc: nh\u1ea5t qu\u00e1n v\u1edbi h\u1ee3p \u0111\u1ed3ng, packing list, v\u1eadn \u0111\u01a1n, t\u1edd khai; m\u00f4 t\u1ea3 h\u00e0ng \u0111\u1ee7 chi ti\u1ebft \u0111\u1ec3 ph\u00e2n lo\u1ea1i m\u00e3 HS; tu\u00e2n th\u1ee7 L\/C theo \u0110i\u1ec1u 18 UCP 600.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda: thay v\u00ec &#8220;Garments&#8221;, ghi &#8220;Men&#8217;s cotton shirts, long sleeves (\u00c1o s\u01a1 mi nam cotton d\u00e0i tay)&#8221; k\u00e8m s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1.<\/p>\n<p style=\"text-align: justify;\">T\u1ed5ng tr\u1ecb gi\u00e1 ghi b\u1eb1ng s\u1ed1, b\u1eb1ng ch\u1eef k\u00e8m m\u00e3 ti\u1ec1n t\u1ec7; chi\u1ebft kh\u1ea5u, ph\u00ed ph\u00e1t sinh t\u00e1ch d\u00f2ng ri\u00eang.<\/p>\n<p style=\"text-align: justify;\">C\u00e1c l\u1ed7i hay g\u1eb7p:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Tr\u1ecb gi\u00e1 l\u1ec7ch t\u1edd khai do nh\u1ea7m \u0111i\u1ec1u ki\u1ec7n Incoterms.<\/li>\n<li aria-level=\"1\">Ghi &#8220;FOB&#8221; m\u00e0 kh\u00f4ng ghi c\u1ea3ng.<\/li>\n<li aria-level=\"1\">M\u00f4 t\u1ea3 h\u00e0ng kh\u00e1c L\/C.<\/li>\n<li aria-level=\"1\">Thi\u1ebfu ch\u1eef k\u00fd khi h\u1ee3p \u0111\u1ed3ng ho\u1eb7c n\u01b0\u1edbc nh\u1eadp kh\u1ea9u y\u00eau c\u1ea7u.<\/li>\n<li aria-level=\"1\">Ng\u00e0y h\u00f3a \u0111\u01a1n l\u1ec7ch ng\u00e0y giao h\u00e0ng, ng\u00e0y v\u1eadn \u0111\u01a1n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">N\u00ean l\u1eadp t\u1eeb c\u00f9ng ngu\u1ed3n d\u1eef li\u1ec7u v\u1edbi h\u1ee3p \u0111\u1ed3ng v\u00e0 h\u00f3a \u0111\u01a1n thu\u1ebf.<\/p>\n<p style=\"text-align: center;\"><a class=\"xem-tinh-nang\" href=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/mau-hoa-don-thuong-mai.docx\"><strong>T\u1ea2I M\u1eaaU H\u00d3A \u0110\u01a0N TH\u01af\u01a0NG M\u1ea0I T\u1ea0I \u0110\u00c2Y<\/strong><\/a><\/p>\n<h2 style=\"text-align: justify;\">7. \u0110\u1ed3ng b\u1ed9 ch\u1ee9ng t\u1eeb xu\u1ea5t kh\u1ea9u v\u1edbi h\u00f3a \u0111\u01a1n tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/h2>\n<p style=\"text-align: justify;\">Commercial invoice th\u01b0\u1eddng l\u1eadp b\u1eb1ng Excel, h\u00f3a \u0111\u01a1n thu\u1ebf l\u1eadp tr\u00ean ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; hai ngu\u1ed3n t\u00e1ch r\u1eddi khi\u1ebfn doanh thu xu\u1ea5t kh\u1ea9u d\u1ec5 l\u1ec7ch gi\u1eefa ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 s\u00e1ch.<\/p>\n<p style=\"text-align: justify;\">C\u00e1c v\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Doanh thu tr\u00ean h\u00f3a \u0111\u01a1n thu\u1ebf kh\u00e1c tr\u1ecb gi\u00e1 commercial invoice do nh\u1eadp tay.<\/li>\n<li aria-level=\"1\">H\u00f3a \u0111\u01a1n thu\u1ebf l\u1eadp tr\u1ec5 h\u1ea1n sau ng\u00e0y th\u00f4ng quan.<\/li>\n<li aria-level=\"1\">T\u1ef7 gi\u00e1 ghi nh\u1eadn doanh thu kh\u00f4ng nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c ch\u1ee9ng t\u1eeb.<\/li>\n<li aria-level=\"1\">Cu\u1ed1i k\u1ef3 m\u1ea5t nhi\u1ec1u th\u1eddi gian \u0111\u1ed1i chi\u1ebfu t\u1edd khai, h\u00f3a \u0111\u01a1n, c\u00f4ng n\u1ee3 n\u01b0\u1edbc ngo\u00e0i.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00e1ch x\u1eed l\u00fd l\u00e0 kh\u1edfi t\u1ea1o m\u1ecdi ch\u1ee9ng t\u1eeb t\u1eeb c\u00f9ng m\u1ed9t ngu\u1ed3n d\u1eef li\u1ec7u h\u1ee3p \u0111\u1ed3ng, \u0111\u01a1n h\u00e0ng, nh\u01b0 AccNet ERP c\u1ee7a L\u1ea1c Vi\u1ec7t. D\u1eef li\u1ec7u \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba \u0111\u1ec3 l\u1eadp, k\u00fd s\u1ed1, g\u1eedi, \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n ngay tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n Accnet ERP v\u00e0 t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n doanh thu khi xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/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\/54803\" \/><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;\">K\u00fd s\u1ed1, ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n h\u00e0ng lo\u1ea1t gi\u00fap k\u1ecbp th\u1eddi h\u1ea1n l\u1eadp h\u00f3a \u0111\u01a1n s\u00e1t ng\u00e0y th\u00f4ng quan; ch\u1ee9ng t\u1eeb l\u01b0u t\u1eadp trung \u0111\u1ec3 tra c\u1ee9u khi c\u01a1 quan thu\u1ebf, h\u1ea3i quan y\u00eau c\u1ea7u. Xem th\u00eam quy tr\u00ecnh <a href=\"https:\/\/lacviet.vn\/ke-toan-xuat-nhap-khau\/\">k\u1ebf to\u00e1n xu\u1ea5t nh\u1eadp kh\u1ea9u<\/a>.<\/p>\n<p style=\"text-align: justify;\">Khi h\u00f3a \u0111\u01a1n thu\u1ebf v\u00e0 commercial invoice c\u00f9ng k\u1ebf th\u1eeba t\u1eeb h\u1ee3p \u0111\u1ed3ng, cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n ch\u1ec9 c\u1ea7n \u0111\u1ed1i chi\u1ebfu th\u00eam t\u1edd khai; c\u00f4ng n\u1ee3 ph\u1ea3i thu n\u01b0\u1edbc ngo\u00e0i c\u0169ng theo d\u00f5i tr\u00ean c\u00f9ng h\u1ec7 th\u1ed1ng.<\/p>\n<p style=\"text-align: justify;\">N\u00ean quy \u0111\u1ecbnh tr\u00ecnh t\u1ef1: h\u1ee3p \u0111\u1ed3ng l\u00e0 d\u1eef li\u1ec7u g\u1ed1c, commercial invoice v\u00e0 h\u00f3a \u0111\u01a1n thu\u1ebf k\u1ebf th\u1eeba t\u1eeb \u0111\u00f3, t\u1edd khai \u0111\u1ed1i chi\u1ebfu ng\u01b0\u1ee3c tr\u01b0\u1edbc khi truy\u1ec1n.<\/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;\">Gi\u1ea3i \u0111\u00e1p nhanh theo quy \u0111\u1ecbnh \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n<p style=\"text-align: justify;\"><strong>H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i c\u00f3 thay th\u1ebf h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">Kh\u00f4ng. Ch\u1ec9 h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed theo kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP l\u00e0 h\u00f3a \u0111\u01a1n thu\u1ebf; n\u1ebfu kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u l\u1eadp h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed \u0111\u1ec3 k\u00ea khai.<\/p>\n<p style=\"text-align: justify;\"><strong>Proforma invoice kh\u00e1c commercial invoice th\u1ebf n\u00e0o?<\/strong><\/p>\n<p style=\"text-align: justify;\">Proforma invoice l\u1eadp tr\u01b0\u1edbc khi giao h\u00e0ng \u0111\u1ec3 b\u00e1o gi\u00e1, m\u1edf L\/C; commercial invoice ph\u1ea3n \u00e1nh giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 \u0111\u00f2i ti\u1ec1n, khai h\u1ea3i quan v\u00e0 kh\u00f4ng th\u1ec3 thay b\u1eb1ng proforma.<\/p>\n<p style=\"text-align: justify;\"><strong>Doanh nghi\u1ec7p c\u00f3 t\u1ef1 t\u1ea1o commercial invoice \u0111\u01b0\u1ee3c kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">C\u00f3. Ng\u01b0\u1eddi b\u00e1n t\u1ef1 l\u1eadp theo m\u1eabu ri\u00eang n\u1ebfu \u0111\u1ee7 th\u00f4ng tin theo h\u1ee3p \u0111\u1ed3ng, L\/C, h\u1ea3i quan; ri\u00eang h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 l\u1eadp theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u.<\/p>\n<p style=\"text-align: justify;\"><strong>H\u00e0ng nh\u1eadp kh\u1ea9u gia c\u00f4ng cho th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u1ea3i n\u1ed9p h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">Kh\u00f4ng. Theo kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC (s\u1eeda \u0111\u1ed5i b\u1edfi Th\u00f4ng t\u01b0 121\/2025\/TT-BTC), \u0111\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i; doanh nghi\u1ec7p v\u1eabn l\u01b0u h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan.<\/p>\n<p style=\"text-align: justify;\"><strong>H\u00f3a \u0111\u01a1n n\u0103m 2026 \u0111\u01b0\u1ee3c xu\u1ea5t nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/p>\n<p style=\"text-align: justify;\">T\u1eeb 01\/07\/2026, h\u00f3a \u0111\u01a1n l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, thay Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, Th\u00f4ng t\u01b0 32\/2025\/TT-BTC; h\u00e0ng xu\u1ea5t kh\u1ea9u l\u1eadp h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng quan.<\/p>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 ch\u1ee9ng t\u1eeb trung t\u00e2m c\u1ee7a l\u00f4 h\u00e0ng xu\u1ea5t nh\u1eadp kh\u1ea9u: \u0111\u1ec3 \u0111\u00f2i ti\u1ec1n, khai h\u1ea3i quan v\u00e0 l\u00e0m c\u01a1 s\u1edf cho ch\u1ee9ng t\u1eeb kh\u00e1c. T\u1eeb 01\/07\/2026, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t commercial invoice v\u1edbi h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, l\u1eadp h\u00f3a \u0111\u01a1n thu\u1ebf \u0111\u00fang th\u1eddi \u0111i\u1ec3m sau th\u00f4ng quan v\u00e0 gi\u1eef tr\u1ecb gi\u00e1 th\u1ed1ng nh\u1ea5t. \u0110\u1ec3 \u0111\u1ed3ng b\u1ed9 h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n v\u00e0 doanh thu xu\u1ea5t kh\u1ea9u tr\u00ean m\u1ed9t h\u1ec7 th\u1ed1ng, h\u00e3y tham kh\u1ea3o AccNet ERP c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i (commercial invoice) l\u00e0 ch\u1ee9ng t\u1eeb ng\u01b0\u1eddi b\u00e1n l\u1eadp \u0111\u1ec3 y\u00eau c\u1ea7u ng\u01b0\u1eddi mua thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n qu\u1ed1c t\u1ebf, th\u1ec3 hi\u1ec7n h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, t\u1ed5ng tr\u1ecb gi\u00e1, \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng. Ch\u1ee9ng t\u1eeb n\u00e0y thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan theo \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":54812,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[149],"tags":[187],"class_list":["post-54803","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\/54803","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=54803"}],"version-history":[{"count":5,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54803\/revisions"}],"predecessor-version":[{"id":54875,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54803\/revisions\/54875"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/54812"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=54803"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=54803"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=54803"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}