{"id":54804,"date":"2026-10-12T09:45:28","date_gmt":"2026-10-12T02:45:28","guid":{"rendered":"https:\/\/lacviet.vn\/?p=54804"},"modified":"2026-10-12T10:27:21","modified_gmt":"2026-10-12T03:27:21","slug":"hoa-don-chiet-khau-thuong-mai","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/hoa-don-chiet-khau-thuong-mai\/","title":{"rendered":"C\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo N\u0110 254\/2026 v\u00e0 TT 91\/2026 (k\u00e8m v\u00ed d\u1ee5)"},"content":{"rendered":"<p style=\"text-align: justify;\">T\u1eeb ng\u00e0y 01\/07\/2026, kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 tr\u00ean h\u00f3a \u0111\u01a1n theo Ph\u1ee5 l\u1ee5c k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. V\u1edbi chi\u1ebft kh\u1ea5u c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1, ng\u01b0\u1eddi b\u00e1n t\u00ednh \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau, ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m b\u1ea3ng k\u00ea, theo \u0111i\u1ec3m b kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/p>\n<p style=\"text-align: justify;\">Nhi\u1ec1u h\u01b0\u1edbng d\u1eabn tr\u00ean m\u1ea1ng v\u1eabn vi\u1ebft &#8220;theo Th\u00f4ng t\u01b0 78&#8221; ho\u1eb7c &#8220;theo Ngh\u1ecb \u0111\u1ecbnh 70&#8221;, d\u00f9 c\u00e1c v\u0103n b\u1ea3n n\u00e0y \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026.<\/p>\n<p style=\"text-align: justify;\">Trong b\u00e0i vi\u1ebft n\u00e0y, <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> h\u01b0\u1edbng d\u1eabn c\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p k\u00e8m v\u00ed d\u1ee5, quy t\u1eafc ghi \u00e2m, d\u01b0\u01a1ng v\u00e0 c\u00e1ch k\u00ea khai, h\u1ea1ch to\u00e1n.<\/p>\n<h2 style=\"text-align: justify;\">1. H\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 g\u00ec? Khi n\u00e0o ph\u1ea3i th\u1ec3 hi\u1ec7n chi\u1ebft kh\u1ea5u tr\u00ean h\u00f3a \u0111\u01a1n<\/h2>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 c\u00e1ch g\u1ecdi trong th\u1ef1c t\u1ebf \u0111\u1ec3 ch\u1ec9 h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 hi\u1ec7n kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ng\u01b0\u1eddi b\u00e1n d\u00e0nh cho ng\u01b0\u1eddi mua, c\u00f3 th\u1ec3 l\u00e0 ch\u00ednh h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 d\u00f2ng chi\u1ebft kh\u1ea5u ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m do chi\u1ebft kh\u1ea5u. Ph\u00e1p lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh m\u1ed9t &#8220;lo\u1ea1i h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u&#8221; ri\u00eang; chi\u1ebft kh\u1ea5u l\u00e0 m\u1ed9t n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">Theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 14, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 kho\u1ea3n gi\u1ea3m gi\u00e1 ni\u00eam y\u1ebft cho kh\u00e1ch mua kh\u1ed1i l\u01b0\u1ee3ng l\u1edbn, kh\u00e1c v\u1edbi hai kho\u1ea3n gi\u1ea3m tr\u1eeb hay b\u1ecb nh\u1ea7m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Chi\u1ebft kh\u1ea5u thanh to\u00e1n: gi\u1ea3m tr\u1eeb do ng\u01b0\u1eddi mua thanh to\u00e1n tr\u01b0\u1edbc h\u1ea1n, l\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh c\u1ee7a ng\u01b0\u1eddi b\u00e1n, xem <a href=\"https:\/\/lacviet.vn\/hach-toan-chiet-khau-thanh-toan\/\">h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u thanh to\u00e1n<\/a>.<\/li>\n<li aria-level=\"1\">Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n: gi\u1ea3m tr\u1eeb do h\u00e0ng k\u00e9m ph\u1ea9m ch\u1ea5t, sai quy c\u00e1ch, l\u1ea1c h\u1eadu th\u1ecb hi\u1ebfu, xem <a href=\"https:\/\/lacviet.vn\/hach-toan-giam-gia-hang-ban\/\">h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/a>.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0m gi\u1ea3m gi\u00e1 b\u00e1n n\u00ean ph\u1ea3i th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n, theo \u0111i\u1ec3m k kho\u1ea3n 1 \u0110i\u1ec1u 10 <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> v\u00e0 \u0111i\u1ec3m \u0111 m\u1ee5c 5 Ph\u1ee5 l\u1ee5c k\u00e8m Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">Nh\u01b0 v\u1eady, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng? C\u00f3. Chi\u1ebft kh\u1ea5u cho t\u1eebng \u0111\u01a1n h\u00e0ng th\u1ec3 hi\u1ec7n ngay tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u01a1n h\u00e0ng \u0111\u00f3; chi\u1ebft kh\u1ea5u theo s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1 l\u0169y k\u1ebf th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n l\u1ea7n mua cu\u1ed1i, k\u1ef3 sau ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<p style=\"text-align: justify;\">Chi ti\u1ec1n ho\u1eb7c tr\u1eeb c\u00f4ng n\u1ee3 ngo\u00e0i h\u00f3a \u0111\u01a1n khi\u1ebfn doanh thu tr\u00ean h\u00f3a \u0111\u01a1n cao h\u01a1n th\u1ef1c t\u1ebf, sai l\u1ec7ch thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 \u0111\u1ea7u v\u00e0o c\u1ee7a ng\u01b0\u1eddi mua. Ph\u1ea7n ti\u1ebfp theo ph\u00e2n t\u00edch chi ti\u1ebft quy \u0111\u1ecbnh m\u1edbi v\u1ec1 y\u00eau c\u1ea7u th\u1ec3 hi\u1ec7n chi\u1ebft kh\u1ea5u.<\/p>\n<h2 style=\"text-align: justify;\">2. Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 th\u1ec3 hi\u1ec7n chi\u1ebft kh\u1ea5u tr\u00ean h\u00f3a \u0111\u01a1n t\u1eeb 01\/07\/2026<\/h2>\n<p style=\"text-align: justify;\">T\u1eeb 01\/07\/2026, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP (n\u1ed9i dung h\u00f3a \u0111\u01a1n) v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC (chi\u1ebft kh\u1ea5u theo s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1), thay Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 32\/2025\/TT-BTC.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m \u0111 m\u1ee5c 5 Ph\u1ee5 l\u1ee5c k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP y\u00eau c\u1ea7u c\u01a1 s\u1edf kinh doanh \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c khuy\u1ebfn m\u1ea1i ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 kho\u1ea3n n\u00e0y tr\u00ean h\u00f3a \u0111\u01a1n; gi\u00e1 t\u00ednh thu\u1ebf GTGT x\u00e1c \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt thu\u1ebf GTGT.<\/p>\n<p style=\"text-align: justify;\">V\u00ec v\u1eady, gi\u00e1 t\u00ednh thu\u1ebf khi c\u00f3 chi\u1ebft kh\u1ea5u ph\u1ea3i \u0111\u1ed1i chi\u1ebfu Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15 v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn, kh\u00f4ng suy lu\u1eadn t\u1eeb quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: \u0111i\u1ec1u kho\u1ea3n v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf khi \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, \u0111\u00e3 s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP).<\/p>\n<p style=\"text-align: justify;\">V\u0103n b\u1ea3n th\u1ee9 hai l\u00e0 \u0111i\u1ec3m b kho\u1ea3n 5 \u0110i\u1ec1u 10 <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>. V\u1edbi chi\u1ebft kh\u1ea5u theo s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1, c\u00f3 hai c\u00e1ch th\u1ec3 hi\u1ec7n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u0110i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau, v\u1edbi s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00f3.<\/li>\n<li aria-level=\"1\">Ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m b\u1ea3ng k\u00ea s\u1ed1 h\u00f3a \u0111\u01a1n, s\u1ed1 ti\u1ec1n, ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh; b\u1ea3ng k\u00ea l\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb, xu\u1ea5t tr\u00ecnh khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Tinh th\u1ea7n kh\u00f4ng \u0111\u1ed5i so v\u1edbi tr\u01b0\u1edbc: chi\u1ebft kh\u1ea5u ngay th\u1ec3 hi\u1ec7n ngay, chi\u1ebft kh\u1ea5u l\u0169y k\u1ebf \u0111i\u1ec1u ch\u1ec9nh sau. Thay \u0111\u1ed5i n\u1eb1m \u1edf c\u0103n c\u1ee9 d\u1eabn chi\u1ebfu, n\u00ean t\u00e0i li\u1ec7u n\u1ed9i b\u1ed9, m\u1eabu h\u00f3a \u0111\u01a1n, quy tr\u00ecnh ph\u1ea7n m\u1ec1m c\u00f2n ghi &#8220;theo Th\u00f4ng t\u01b0 78&#8221;, &#8220;theo Ngh\u1ecb \u0111\u1ecbnh 70&#8221; c\u1ea7n c\u1eadp nh\u1eadt.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m b kho\u1ea3n 5 \u0110i\u1ec1u 10 thu\u1ed9c nh\u00f3m x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p: h\u00f3a \u0111\u01a1n g\u1ed1c kh\u00f4ng sai, ch\u1ec9 ph\u00e1t sinh chi\u1ebft kh\u1ea5u sau, n\u00ean kh\u00f4ng c\u1ea7n v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn v\u1ec1 n\u1ed9i dung sai nh\u01b0 \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 10.<\/p>\n<p style=\"text-align: justify;\">Ph\u1ea7n ti\u1ebfp theo h\u01b0\u1edbng d\u1eabn ba t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3.<\/p>\n<h2 style=\"text-align: justify;\">3. C\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/h2>\n<p style=\"text-align: justify;\">C\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ph\u1ee5 thu\u1ed9c th\u1eddi \u0111i\u1ec3m kh\u00e1ch h\u00e0ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng chi\u1ebft kh\u1ea5u. B\u1ea3ng d\u01b0\u1edbi t\u00f3m t\u1eaft ba tr\u01b0\u1eddng h\u1ee3p, c\u00e1c m\u1ee5c sau h\u01b0\u1edbng d\u1eabn chi ti\u1ebft k\u00e8m v\u00ed d\u1ee5.<\/p>\n<table>\n<thead>\n<tr>\n<th>Tr\u01b0\u1eddng h\u1ee3p<\/th>\n<th>C\u0103n c\u1ee9<\/th>\n<th>C\u00e1ch th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Chi\u1ebft kh\u1ea5u x\u00e1c \u0111\u1ecbnh ngay khi b\u00e1n<\/td>\n<td>\u0110i\u1ec3m \u0111 m\u1ee5c 5 Ph\u1ee5 l\u1ee5c N\u0110 254\/2026<\/td>\n<td>Th\u1ec3 hi\u1ec7n r\u00f5 kho\u1ea3n chi\u1ebft kh\u1ea5u tr\u00ean ch\u00ednh h\u00f3a \u0111\u01a1n c\u1ee7a l\u1ea7n b\u00e1n \u0111\u00f3<\/td>\n<\/tr>\n<tr>\n<td>Chi\u1ebft kh\u1ea5u l\u0169y k\u1ebf, c\u00f2n l\u1ea7n mua ti\u1ebfp<\/td>\n<td>\u0110i\u1ec3m b kho\u1ea3n 5 \u0110i\u1ec1u 10 TT 91\/2026<\/td>\n<td>\u0110i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n l\u1ea7n mua cu\u1ed1i ho\u1eb7c k\u1ef3 ti\u1ebfp sau, kh\u00f4ng v\u01b0\u1ee3t gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n \u0111\u00f3<\/td>\n<\/tr>\n<tr>\n<td>Chi\u1ebft kh\u1ea5u l\u0169y k\u1ebf, kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c tr\u00ean h\u00f3a \u0111\u01a1n sau<\/td>\n<td>\u0110i\u1ec3m b kho\u1ea3n 5 \u0110i\u1ec1u 10 TT 91\/2026<\/td>\n<td>L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m b\u1ea3ng k\u00ea c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">3.1. Chi\u1ebft kh\u1ea5u ngay tr\u00ean h\u00f3a \u0111\u01a1n t\u1eebng l\u1ea7n mua<\/h3>\n<p style=\"text-align: justify;\">Kh\u00e1ch h\u00e0ng mua \u0111\u1ee7 s\u1ed1 l\u01b0\u1ee3ng trong m\u1ed9t \u0111\u01a1n h\u00e0ng v\u00e0 \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1 ngay, n\u00ean chi\u1ebft kh\u1ea5u th\u1ec3 hi\u1ec7n ngay tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a l\u1ea7n b\u00e1n \u0111\u00f3 theo \u0111i\u1ec3m \u0111 m\u1ee5c 5 Ph\u1ee5 l\u1ee5c k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/p>\n<p style=\"text-align: justify;\">C\u00f3 th\u1ec3 ghi \u0111\u01a1n gi\u00e1 \u0111\u00e3 tr\u1eeb chi\u1ebft kh\u1ea5u k\u00e8m di\u1ec5n gi\u1ea3i, ho\u1eb7c ghi gi\u00e1 ni\u00eam y\u1ebft r\u1ed3i th\u00eam d\u00f2ng &#8220;Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i&#8221; ri\u00eang, c\u00e1ch sau r\u00f5 h\u01a1n khi c\u00f3 nhi\u1ec1u m\u1eb7t h\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda: C\u00f4ng ty D b\u00e1n cho \u0111\u1ea1i l\u00fd E 1.000 th\u00f9ng, \u0111\u01a1n gi\u00e1 ni\u00eam y\u1ebft ch\u01b0a thu\u1ebf 200.000 \u0111\u1ed3ng\/th\u00f9ng, \u0111\u01a1n t\u1eeb 1.000 th\u00f9ng \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u 5% ngay, gi\u1ea3 \u0111\u1ecbnh thu\u1ebf su\u1ea5t GTGT 10%:<\/p>\n<table>\n<thead>\n<tr>\n<th>N\u1ed9i dung<\/th>\n<th>S\u1ed1 ti\u1ec1n (\u0111\u1ed3ng)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>H\u00e0ng h\u00f3a: 1.000 th\u00f9ng \u00d7 200.000<\/td>\n<td>200.000.000<\/td>\n<\/tr>\n<tr>\n<td>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i 5%<\/td>\n<td>10.000.000<\/td>\n<\/tr>\n<tr>\n<td>Th\u00e0nh ti\u1ec1n ch\u01b0a thu\u1ebf sau chi\u1ebft kh\u1ea5u<\/td>\n<td>190.000.000<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf GTGT 10% (gi\u1ea3 \u0111\u1ecbnh)<\/td>\n<td>19.000.000<\/td>\n<\/tr>\n<tr>\n<td>T\u1ed5ng ti\u1ec1n thanh to\u00e1n<\/td>\n<td>209.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Thu\u1ebf GTGT \u1edf \u0111\u00e2y t\u00ednh tr\u00ean th\u00e0nh ti\u1ec1n sau chi\u1ebft kh\u1ea5u; c\u1ea7n \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf nh\u01b0 l\u01b0u \u00fd \u1edf ph\u1ea7n 2.<\/p>\n<p style=\"text-align: justify;\">Ng\u01b0\u1eddi b\u00e1n ghi doanh thu theo gi\u00e1 \u0111\u00e3 tr\u1eeb chi\u1ebft kh\u1ea5u, ng\u01b0\u1eddi mua ghi gi\u00e1 tr\u1ecb h\u00e0ng sau chi\u1ebft kh\u1ea5u; kh\u00f4ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<p style=\"text-align: justify;\">L\u01b0u \u00fd: \u0111\u01a1n h\u00e0ng giao nhi\u1ec1u \u0111\u1ee3t ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho t\u1eebng l\u1ea7n giao (kho\u1ea3n 3 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP), n\u00ean c\u1ea7n th\u1ed1ng nh\u1ea5t tr\u01b0\u1edbc c\u00e1ch ph\u00e2n b\u1ed5 chi\u1ebft kh\u1ea5u cho t\u1eebng h\u00f3a \u0111\u01a1n.<\/p>\n<h3 style=\"text-align: justify;\">3.2. Chi\u1ebft kh\u1ea5u theo s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n l\u1ea7n mua cu\u1ed1i ho\u1eb7c k\u1ef3 ti\u1ebfp sau<\/h3>\n<p style=\"text-align: justify;\">Ph\u1ed5 bi\u1ebfn nh\u1ea5t \u1edf doanh nghi\u1ec7p ph\u00e2n ph\u1ed1i: kh\u00e1ch mua nhi\u1ec1u l\u1ea7n, khi doanh s\u1ed1 l\u0169y k\u1ebf \u0111\u1ea1t m\u1ed1c m\u1edbi \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u, n\u00ean c\u00e1c h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc ch\u01b0a th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c.<\/p>\n<p style=\"text-align: justify;\">Theo \u0111i\u1ec3m b kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n l\u1ea7n mua cu\u1ed1i ho\u1eb7c k\u1ef3 sau n\u1ebfu kh\u00f4ng v\u01b0\u1ee3t gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00f3.<\/p>\n<p style=\"text-align: justify;\">Quy tr\u00ecnh:<\/p>\n<ol style=\"text-align: justify;\">\n<li aria-level=\"1\">Cu\u1ed1i k\u1ef3 ch\u00ednh s\u00e1ch, t\u1ed5ng h\u1ee3p doanh s\u1ed1 c\u1ee7a kh\u00e1ch h\u00e0ng v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/li>\n<li aria-level=\"1\">Ki\u1ec3m tra gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau.<\/li>\n<li aria-level=\"1\">N\u1ebfu kh\u00f4ng v\u01b0\u1ee3t, th\u1ec3 hi\u1ec7n chi\u1ebft kh\u1ea5u tr\u00ean h\u00f3a \u0111\u01a1n n\u00e0y, di\u1ec5n gi\u1ea3i r\u00f5 k\u1ef3 v\u00e0 ch\u00ednh s\u00e1ch.<\/li>\n<li aria-level=\"1\">N\u1ebfu v\u01b0\u1ee3t, l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m b\u1ea3ng k\u00ea (m\u1ee5c 3.3).<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda: \u0110\u1ea1i l\u00fd F mua trong qu\u00fd III 900.000.000 \u0111\u1ed3ng ch\u01b0a thu\u1ebf, v\u01b0\u1ee3t m\u1ed1c 800.000.000 \u0111\u1ed3ng n\u00ean \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u 2% = 18.000.000 \u0111\u1ed3ng. Ng\u00e0y 05\/10, F mua ti\u1ebfp 150.000.000 \u0111\u1ed3ng ch\u01b0a thu\u1ebf; v\u00ec chi\u1ebft kh\u1ea5u kh\u00f4ng v\u01b0\u1ee3t gi\u00e1 tr\u1ecb n\u00e0y, C\u00f4ng ty D th\u1ec3 hi\u1ec7n ngay tr\u00ean h\u00f3a \u0111\u01a1n, th\u00e0nh ti\u1ec1n ch\u01b0a thu\u1ebf sau chi\u1ebft kh\u1ea5u 132.000.000 \u0111\u1ed3ng.<\/p>\n<p style=\"text-align: justify;\">C\u00e1ch n\u00e0y kh\u00f4ng ph\u00e1t sinh th\u00eam h\u00f3a \u0111\u01a1n, nh\u01b0ng chi\u1ebft kh\u1ea5u k\u1ef3 tr\u01b0\u1edbc ghi nh\u1eadn v\u00e0o k\u1ef3 sau, n\u00ean c\u1ea7n di\u1ec5n gi\u1ea3i r\u00f5 tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ec3 hai b\u00ean \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3.<\/p>\n<p style=\"text-align: justify;\">N\u00ean ghi trong h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng k\u1ef3 t\u00ednh, m\u1ee9c chi\u1ebft kh\u1ea5u v\u00e0 c\u00e1ch th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n.<\/p>\n<h3 style=\"text-align: justify;\">3.3. L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m b\u1ea3ng k\u00ea<\/h3>\n<p style=\"text-align: justify;\">\u00c1p d\u1ee5ng khi kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c tr\u00ean h\u00f3a \u0111\u01a1n sau: kh\u00e1ch kh\u00f4ng c\u00f2n mua, chi\u1ebft kh\u1ea5u l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n l\u1ea7n cu\u1ed1i, ho\u1eb7c doanh nghi\u1ec7p mu\u1ed1n t\u00e1ch b\u1ea1ch chi\u1ebft kh\u1ea5u kh\u1ecfi giao d\u1ecbch m\u1edbi.<\/p>\n<p style=\"text-align: justify;\">Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m b\u1ea3ng k\u00ea theo \u0111i\u1ec3m b kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, l\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb, xu\u1ea5t tr\u00ecnh khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u. B\u1ea3ng k\u00ea n\u00ean c\u00f3:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">K\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u, s\u1ed1 v\u00e0 ng\u00e0y c\u1ee7a t\u1eebng h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c t\u00ednh chi\u1ebft kh\u1ea5u.<\/li>\n<li aria-level=\"1\">Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a ch\u01b0a thu\u1ebf tr\u00ean t\u1eebng h\u00f3a \u0111\u01a1n.<\/li>\n<li aria-level=\"1\">S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u ph\u00e2n b\u1ed5 cho t\u1eebng h\u00f3a \u0111\u01a1n.<\/li>\n<li aria-level=\"1\">Ti\u1ec1n thu\u1ebf GTGT \u0111i\u1ec1u ch\u1ec9nh t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<li aria-level=\"1\">T\u1ed5ng c\u1ed9ng kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda: \u0110\u1ea1i l\u00fd G \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u n\u0103m 30.000.000 \u0111\u1ed3ng ch\u01b0a thu\u1ebf nh\u01b0ng h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u1ebft th\u00fac. C\u00f4ng ty D l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m 30.000.000 \u0111\u1ed3ng v\u00e0 ti\u1ec1n thu\u1ebf t\u01b0\u01a1ng \u1ee9ng (gi\u1ea3 \u0111\u1ecbnh 10% l\u00e0 3.000.000 \u0111\u1ed3ng), k\u00e8m b\u1ea3ng k\u00ea c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u.<\/p>\n<p style=\"text-align: justify;\">H\u00e0ng h\u00f3a c\u00f3 nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t th\u00ec ph\u1ea3i ph\u00e2n b\u1ed5 chi\u1ebft kh\u1ea5u theo t\u1eebng h\u00f3a \u0111\u01a1n, t\u1eebng thu\u1ebf su\u1ea5t trong b\u1ea3ng k\u00ea; n\u00ean l\u1eadp t\u1eeb d\u1eef li\u1ec7u chi ti\u1ebft tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n<p style=\"text-align: justify;\">C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh n\u00f3i chung xem t\u1ea1i b\u00e0i vi\u1ebft <a href=\"https:\/\/lacviet.vn\/cach-lap-hoa-don-dieu-chinh\/\">c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/a>. V\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, c\u00e2u h\u1ecfi ti\u1ebfp theo lu\u00f4n l\u00e0 ghi gi\u00e1 tr\u1ecb \u00e2m hay d\u01b0\u01a1ng, n\u1ed9i dung c\u1ee7a ph\u1ea7n sau.<\/p>\n<h2 style=\"text-align: justify;\">4. H\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ghi \u00e2m hay d\u01b0\u01a1ng?<\/h2>\n<p style=\"text-align: justify;\">C\u00e2u tr\u1ea3 l\u1eddi kh\u00e1c nhau cho hai tr\u01b0\u1eddng h\u1ee3p: h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh do chi\u1ebft kh\u1ea5u v\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng l\u1ea7n sau c\u00f3 th\u1ec3 hi\u1ec7n chi\u1ebft kh\u1ea5u.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, \u0111i\u1ec3m c kho\u1ea3n 6 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC b\u1eaft bu\u1ed9c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ghi s\u1ed1 d\u01b0\u01a1ng, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ghi s\u1ed1 \u00e2m. Chi\u1ebft kh\u1ea5u l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng \u0111\u00e3 b\u00e1n, n\u00ean th\u00e0nh ti\u1ec1n, ti\u1ec1n thu\u1ebf, t\u1ed5ng ti\u1ec1n thanh to\u00e1n ghi s\u1ed1 \u00e2m.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t s\u1ed1 b\u00e0i vi\u1ebft d\u1eabn quy t\u1eafc n\u00e0y t\u1eeb kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, nh\u01b0ng \u0111\u00f3 l\u00e0 nguy\u00ean t\u1eafc chung v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n; c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp l\u00e0 \u0111i\u1ec3m c kho\u1ea3n 6 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/p>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng l\u1ea7n sau c\u00f3 th\u1ec3 hi\u1ec7n chi\u1ebft kh\u1ea5u kh\u00f4ng ph\u1ea3i h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, v\u1eabn mang gi\u00e1 tr\u1ecb d\u01b0\u01a1ng. C\u00e1ch th\u1ec3 hi\u1ec7n d\u00f2ng chi\u1ebft kh\u1ea5u (ghi \u00e2m \u1edf d\u00f2ng chi\u1ebft kh\u1ea5u hay gi\u1ea3m tr\u1ef1c ti\u1ebfp th\u00e0nh ti\u1ec1n) c\u1ea7n \u0111\u1ed1i chi\u1ebfu m\u1eabu tham kh\u1ea3o t\u1ea1i Ph\u1ee5 l\u1ee5c V Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 \u0111\u1ecbnh d\u1ea1ng c\u1ee7a ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n.<\/p>\n<p style=\"text-align: justify;\">T\u00f3m l\u1ea1i c\u00f3 th\u1ec3 ghi nh\u1edb hai nguy\u00ean t\u1eafc:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m do chi\u1ebft kh\u1ea5u: gi\u00e1 tr\u1ecb ghi s\u1ed1 \u00e2m, b\u1eaft bu\u1ed9c theo \u0111i\u1ec3m c kho\u1ea3n 6 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/li>\n<li aria-level=\"1\">H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng l\u1ea7n sau c\u00f3 chi\u1ebft kh\u1ea5u: t\u1ed5ng gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n v\u1eabn d\u01b0\u01a1ng, d\u00f2ng chi\u1ebft kh\u1ea5u th\u1ec3 hi\u1ec7n r\u00f5 l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">L\u1ed7i hay g\u1eb7p: ghi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb d\u01b0\u01a1ng k\u00e8m di\u1ec5n gi\u1ea3i &#8220;\u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m&#8221;, l\u00e0m sai d\u1eef li\u1ec7u t\u1ed5ng h\u1ee3p c\u1ee7a c\u01a1 quan thu\u1ebf; ho\u1eb7c ghi c\u1ea3 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng l\u1ea7n sau th\u00e0nh s\u1ed1 \u00e2m khi chi\u1ebft kh\u1ea5u nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb h\u00e0ng b\u00e1n.<\/p>\n<p style=\"text-align: justify;\">Ti\u1ebfp theo l\u00e0 k\u00ea khai v\u00e0 h\u1ea1ch to\u00e1n \u0111\u00fang k\u1ef3.<\/p>\n<h2 style=\"text-align: justify;\">5. K\u00ea khai v\u00e0 h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/h2>\n<p style=\"text-align: justify;\">Kho\u1ea3n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n th\u1ec3 hi\u1ec7n chi\u1ebft kh\u1ea5u, \u1edf c\u1ea3 ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 k\u00ea khai thu\u1ebf GTGT, c\u00f3 hai t\u00ecnh hu\u1ed1ng:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Chi\u1ebft kh\u1ea5u th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng (ngay ho\u1eb7c l\u1ea7n sau): ng\u01b0\u1eddi b\u00e1n k\u00ea khai theo th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi mua k\u00ea 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 m\u1ee5c 7 Ph\u1ee5 l\u1ee5c k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/li>\n<li aria-level=\"1\">Chi\u1ebft kh\u1ea5u th\u1ec3 hi\u1ec7n b\u1eb1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh: ng\u01b0\u1eddi b\u00e1n k\u00ea khai v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi mua k\u00ea khai v\u00e0o k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, theo \u0111i\u1ec3m d kho\u1ea3n 6 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Nh\u1edd \u0111i\u1ec3m d kho\u1ea3n 6, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i khai b\u1ed5 sung k\u1ef3 tr\u01b0\u1edbc; v\u00ed d\u1ee5 chi\u1ebft kh\u1ea5u n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh th\u00e1ng 1 n\u0103m sau th\u00ec ng\u01b0\u1eddi b\u00e1n k\u00ea khai gi\u1ea3m thu\u1ebf \u0111\u1ea7u ra k\u1ef3 th\u00e1ng 1, ng\u01b0\u1eddi mua k\u00ea khai v\u00e0o k\u1ef3 nh\u1eadn h\u00f3a \u0111\u01a1n.<\/p>\n<p style=\"text-align: justify;\">Ph\u00eda ng\u01b0\u1eddi b\u00e1n, theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC: chi\u1ebft kh\u1ea5u x\u00e1c \u0111\u1ecbnh ngay v\u00e0 \u0111\u00e3 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n th\u00ec ghi doanh thu theo gi\u00e1 \u0111\u00e3 tr\u1eeb chi\u1ebft kh\u1ea5u, kh\u00f4ng d\u00f9ng t\u00e0i kho\u1ea3n 521; chi\u1ebft kh\u1ea5u theo doanh s\u1ed1 ph\u00e1t sinh sau th\u00ec ghi v\u00e0o t\u00e0i kho\u1ea3n 521 &#8220;C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu&#8221;, gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u ra v\u00e0 ph\u1ea3i thu kh\u00e1ch h\u00e0ng, cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n sang t\u00e0i kho\u1ea3n 511.<\/p>\n<p style=\"text-align: justify;\">Ph\u00eda ng\u01b0\u1eddi mua, chi\u1ebft kh\u1ea5u l\u00e0m gi\u1ea3m gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho, ho\u1eb7c gi\u1ea3m chi ph\u00ed, gi\u00e1 v\u1ed1n n\u1ebfu h\u00e0ng \u0111\u00e3 xu\u1ea5t d\u00f9ng, b\u00e1n; \u0111\u1ed3ng th\u1eddi gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n.<\/p>\n<p style=\"text-align: justify;\">B\u00fat to\u00e1n chi ti\u1ebft xem t\u1ea1i b\u00e0i vi\u1ebft <a href=\"https:\/\/lacviet.vn\/hach-toan-chiet-khau-thuong-mai-dung-quy-dinh\/\">h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/a>. B\u00e0i vi\u1ebft n\u00e0y ch\u1ec9 t\u00f3m t\u1eaft nguy\u00ean t\u1eafc.<\/p>\n<p style=\"text-align: justify;\">V\u00ec ng\u01b0\u1eddi b\u00e1n k\u00ea khai theo th\u1eddi \u0111i\u1ec3m l\u1eadp, ng\u01b0\u1eddi mua theo th\u1eddi \u0111i\u1ec3m nh\u1eadn, chi\u1ebft kh\u1ea5u c\u00f3 th\u1ec3 r\u01a1i v\u00e0o hai k\u1ef3 kh\u00e1c nhau; bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 cu\u1ed1i k\u1ef3 n\u00ean ghi r\u00f5 c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u \u0111\u00e3 l\u1eadp v\u00e0 \u0111\u00e3 nh\u1eadn h\u00f3a \u0111\u01a1n.<\/p>\n<p style=\"text-align: justify;\">Khi nhi\u1ec1u kh\u00e1ch h\u00e0ng v\u00e0 ch\u00ednh s\u00e1ch, n\u00ean t\u1ef1 \u0111\u1ed9ng h\u00f3a tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/p>\n<h2 style=\"text-align: justify;\">6. T\u00ednh v\u00e0 xu\u1ea5t chi\u1ebft kh\u1ea5u theo doanh s\u1ed1 tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/h2>\n<p style=\"text-align: justify;\">V\u1edbi h\u00e0ng tr\u0103m \u0111\u1ea1i l\u00fd, m\u1ed7i \u0111\u1ea1i l\u00fd m\u1ed9t ch\u00ednh s\u00e1ch ri\u00eang, t\u00ednh chi\u1ebft kh\u1ea5u b\u1eb1ng Excel r\u1ed3i l\u1eadp h\u00f3a \u0111\u01a1n th\u1ee7 c\u00f4ng d\u1ec5 sai doanh s\u1ed1 l\u0169y k\u1ebf, \u00e1p sai m\u1ee9c chi\u1ebft kh\u1ea5u, v\u01b0\u1ee3t gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n l\u1ea7n cu\u1ed1i ho\u1eb7c qu\u00ean b\u1ea3ng k\u00ea.<\/p>\n<p style=\"text-align: justify;\">C\u00e1c r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Doanh s\u1ed1 l\u0169y k\u1ebf tr\u00ean Excel l\u1ec7ch h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh.<\/li>\n<li aria-level=\"1\">Chi\u1ebft kh\u1ea5u tr\u1eeb c\u00f4ng n\u1ee3 nh\u01b0ng kh\u00f4ng th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n.<\/li>\n<li aria-level=\"1\">H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ghi d\u01b0\u01a1ng thay v\u00ec \u00e2m.<\/li>\n<li aria-level=\"1\">B\u1ea3ng k\u00ea kh\u00f4ng kh\u1edbp d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n g\u1ed1c.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Gi\u1ea3i ph\u00e1p l\u00e0 qu\u1ea3n l\u00fd ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng, h\u00f3a \u0111\u01a1n v\u00e0 s\u1ed5 s\u00e1ch tr\u00ean c\u00f9ng h\u1ec7 th\u1ed1ng nh\u01b0 AccNet ERP c\u1ee7a L\u1ea1c Vi\u1ec7t. V\u1edbi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n AccNet ERP, 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 v\u00e0 \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n ngay tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/p>\n<p style=\"text-align: justify;\">Khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, h\u1ec7 th\u1ed1ng t\u1ef1 h\u1ea1ch to\u00e1n doanh thu, gi\u00fap doanh thu, c\u00f4ng n\u1ee3 kh\u1edbp d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n; k\u00fd s\u1ed1, ph\u00e1t h\u00e0nh h\u00e0ng lo\u1ea1t h\u1ed7 tr\u1ee3 x\u1eed l\u00fd nhi\u1ec1u h\u00f3a \u0111\u01a1n cu\u1ed1i k\u1ef3 ch\u00ednh s\u00e1ch, h\u00f3a \u0111\u01a1n l\u01b0u t\u1eadp trung \u0111\u1ec3 l\u1eadp b\u1ea3ng k\u00ea, tra c\u1ee9u.<\/p>\n<p style=\"text-align: justify;\">Ban gi\u00e1m \u0111\u1ed1c c\u0169ng theo d\u00f5i \u0111\u01b0\u1ee3c t\u1ed5ng chi\u1ebft kh\u1ea5u theo \u0111\u1ea1i l\u00fd, k\u00eanh, k\u1ef3 ngay tr\u00ean b\u00e1o c\u00e1o \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ch\u00ednh s\u00e1ch.<\/p>\n<p style=\"text-align: justify;\">\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\/54804\" \/><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;\">D\u00f9 d\u00f9ng c\u00f4ng c\u1ee5 n\u00e0o, n\u00ean chu\u1ea9n h\u00f3a ba y\u1ebfu t\u1ed1: ch\u00ednh s\u00e1ch chi\u1ebft kh\u1ea5u b\u1eb1ng v\u0103n b\u1ea3n; quy t\u1eafc ch\u1ecdn c\u00e1ch th\u1ec3 hi\u1ec7n; quy tr\u00ecnh \u0111\u1ed1i chi\u1ebfu v\u1edbi kh\u00e1ch h\u00e0ng tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n<h2 style=\"text-align: justify;\">7. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<p style=\"text-align: justify;\">Gi\u1ea3i \u0111\u00e1p nhanh theo quy \u0111\u1ecbnh \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n<p style=\"text-align: justify;\"><strong>C\u00f3 m\u1eabu h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ri\u00eang kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">Kh\u00f4ng. Chi\u1ebft kh\u1ea5u th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n GTGT, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh; m\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c V Th\u00f4ng t\u01b0 91\/2026\/TT-BTC ch\u1ec9 \u0111\u1ec3 tham kh\u1ea3o, mi\u1ec5n \u0111\u1ee7 n\u1ed9i dung b\u1eaft bu\u1ed9c t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/p>\n<p style=\"text-align: justify;\"><strong>Chi\u1ebft kh\u1ea5u thanh to\u00e1n c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">Chi\u1ebft kh\u1ea5u thanh to\u00e1n l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb do thanh to\u00e1n s\u1edbm, h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh c\u1ee7a ng\u01b0\u1eddi b\u00e1n, kh\u00e1c b\u1ea3n ch\u1ea5t chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i; c\u00e1ch x\u1eed l\u00fd ch\u1ee9ng t\u1eeb xem b\u00e0i vi\u1ebft v\u1ec1 h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u thanh to\u00e1n v\u00e0 \u0111\u1ed1i chi\u1ebfu h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\"><strong>Xu\u1ea5t h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo Ngh\u1ecb \u0111\u1ecbnh 70 c\u00f2n \u00e1p d\u1ee5ng kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">Kh\u00f4ng. Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026 (\u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP); Th\u00f4ng t\u01b0 32\/2025\/TT-BTC h\u1ebft hi\u1ec7u l\u1ef1c khi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n<p style=\"text-align: justify;\"><strong>S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n l\u1ea7n mua cu\u1ed1i th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/strong><\/p>\n<p style=\"text-align: justify;\">L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m b\u1ea3ng k\u00ea, gi\u00e1 tr\u1ecb ghi s\u1ed1 \u00e2m, v\u00ec \u0111i\u1ec3m b kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC ch\u1ec9 cho \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n l\u1ea7n sau khi chi\u1ebft kh\u1ea5u kh\u00f4ng v\u01b0\u1ee3t gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n \u0111\u00f3.<\/p>\n<p style=\"text-align: justify;\"><strong>H\u00e0ng khuy\u1ebfn m\u1ea1i c\u00f3 c\u1ea7n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">C\u00f3. \u0110i\u1ec3m \u0111 m\u1ee5c 5 Ph\u1ee5 l\u1ee5c k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP y\u00eau c\u1ea7u th\u1ec3 hi\u1ec7n r\u00f5 kho\u1ea3n khuy\u1ebfn m\u1ea1i; kho\u1ea3n 1 \u0110i\u1ec1u 4 c\u0169ng y\u00eau c\u1ea7u l\u1eadp h\u00f3a \u0111\u01a1n v\u1edbi h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu.<\/p>\n<p style=\"text-align: justify;\">T\u1eeb 01\/07\/2026, h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 kho\u1ea3n chi\u1ebft kh\u1ea5u theo Ph\u1ee5 l\u1ee5c k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 x\u1eed l\u00fd chi\u1ebft kh\u1ea5u theo s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1 theo \u0111i\u1ec3m b kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC. K\u1ebf to\u00e1n c\u1ea7n ch\u1ecdn \u0111\u00fang c\u00e1ch th\u1ec3 hi\u1ec7n, ghi s\u1ed1 \u00e2m tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0 k\u00ea khai \u0111\u00fang k\u1ef3.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u1eeb ng\u00e0y 01\/07\/2026, kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 tr\u00ean h\u00f3a \u0111\u01a1n theo Ph\u1ee5 l\u1ee5c k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. V\u1edbi chi\u1ebft kh\u1ea5u c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1, ng\u01b0\u1eddi b\u00e1n t\u00ednh \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau, ho\u1eb7c [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":54813,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[149],"tags":[187],"class_list":["post-54804","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\/54804","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=54804"}],"version-history":[{"count":3,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54804\/revisions"}],"predecessor-version":[{"id":54814,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54804\/revisions\/54814"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/54813"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=54804"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=54804"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=54804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}