{"id":54804,"date":"2026-10-21T10:45:28","date_gmt":"2026-10-21T03:45:28","guid":{"rendered":"https:\/\/lacviet.vn\/?p=54804"},"modified":"2026-10-29T08:48:31","modified_gmt":"2026-10-29T01:48:31","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: center;\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" class=\"aligncenter size-full wp-image-56237\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hoa-don-chiet-khau-thuong-mai-5.png\" alt=\"Ph\u00e2n bi\u1ec7t chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u1edbi c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb kh\u00e1c\" loading=\"lazy\" style=\"max-width: 100%; height: auto;\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hoa-don-chiet-khau-thuong-mai-5.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hoa-don-chiet-khau-thuong-mai-5-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hoa-don-chiet-khau-thuong-mai-5-18x12.png 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\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;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng th\u00ec gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP nh\u01b0ng kh\u00f4ng thay \u0111\u1ed5i quy \u0111\u1ecbnh n\u00e0y.<\/span><\/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<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" class=\"aligncenter size-full wp-image-56234\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hoa-don-chiet-khau-thuong-mai-1.png\" alt=\"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\" loading=\"lazy\" style=\"max-width: 100%; height: auto;\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hoa-don-chiet-khau-thuong-mai-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hoa-don-chiet-khau-thuong-mai-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hoa-don-chiet-khau-thuong-mai-1-18x12.png 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\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: center;\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" class=\"aligncenter size-full wp-image-56233\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hoa-don-chiet-khau-thuong-mai-2.png\" alt=\"V\u00ed d\u1ee5 chi\u1ebft kh\u1ea5u ngay tr\u00ean h\u00f3a \u0111\u01a1n t\u1eebng l\u1ea7n mua\" loading=\"lazy\" style=\"max-width: 100%; height: auto;\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hoa-don-chiet-khau-thuong-mai-2.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hoa-don-chiet-khau-thuong-mai-2-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hoa-don-chiet-khau-thuong-mai-2-18x12.png 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT \u1edf \u0111\u00e2y t\u00ednh tr\u00ean th\u00e0nh ti\u1ec1n sau chi\u1ebft kh\u1ea5u, \u0111\u00fang v\u1edbi kho\u1ea3n 2 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP \u0111\u00e3 n\u00eau \u1edf ph\u1ea7n 2.<\/span><\/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;\">V\u00ed d\u1ee5 minh h\u1ecda b\u1ea3ng k\u00ea \u0111\u00ednh k\u00e8m h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, gi\u1ea3 \u0111\u1ecbnh ba h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c t\u00ednh chi\u1ebft kh\u1ea5u v\u00e0 ph\u00e2n b\u1ed5 30.000.000 \u0111\u1ed3ng theo t\u1ef7 l\u1ec7 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, thu\u1ebf su\u1ea5t gi\u1ea3 \u0111\u1ecbnh 10%:<\/p>\n<table>\n<thead>\n<tr>\n<th>STT<\/th>\n<th>K\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u, s\u1ed1 h\u00f3a \u0111\u01a1n<\/th>\n<th>Ng\u00e0y h\u00f3a \u0111\u01a1n<\/th>\n<th>Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a ch\u01b0a thu\u1ebf (\u0111\u1ed3ng)<\/th>\n<th>Chi\u1ebft kh\u1ea5u ph\u00e2n b\u1ed5 (\u0111\u1ed3ng)<\/th>\n<th>Thu\u1ebf GTGT \u0111i\u1ec1u ch\u1ec9nh (\u0111\u1ed3ng)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td>1C26TAA \u2013 0000101<\/td>\n<td>15\/02\/2026<\/td>\n<td>200.000.000<\/td>\n<td>6.000.000<\/td>\n<td>600.000<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>1C26TAA \u2013 0000215<\/td>\n<td>20\/05\/2026<\/td>\n<td>400.000.000<\/td>\n<td>12.000.000<\/td>\n<td>1.200.000<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>1C26TAA \u2013 0000330<\/td>\n<td>18\/08\/2026<\/td>\n<td>400.000.000<\/td>\n<td>12.000.000<\/td>\n<td>1.200.000<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>T\u1ed5ng c\u1ed9ng<\/td>\n<td><\/td>\n<td>1.000.000.000<\/td>\n<td>30.000.000<\/td>\n<td>3.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" class=\"aligncenter size-full wp-image-56236\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hoa-don-chiet-khau-thuong-mai-4.png\" alt=\"B\u1ea3ng k\u00ea k\u00e8m h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh chi\u1ebft kh\u1ea5u g\u1ed3m nh\u1eefng g\u00ec?\" loading=\"lazy\" style=\"max-width: 100%; height: auto;\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hoa-don-chiet-khau-thuong-mai-4.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hoa-don-chiet-khau-thuong-mai-4-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hoa-don-chiet-khau-thuong-mai-4-18x12.png 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p style=\"text-align: justify;\">T\u1ed5ng c\u1ed9t chi\u1ebft kh\u1ea5u v\u00e0 thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (ghi s\u1ed1 \u00e2m). B\u1ea3ng k\u00ea \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/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: center;\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" class=\"aligncenter size-full wp-image-56235\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hoa-don-chiet-khau-thuong-mai-3.png\" alt=\"H\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ghi \u00e2m hay d\u01b0\u01a1ng?\" loading=\"lazy\" style=\"max-width: 100%; height: auto;\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hoa-don-chiet-khau-thuong-mai-3.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hoa-don-chiet-khau-thuong-mai-3-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hoa-don-chiet-khau-thuong-mai-3-18x12.png 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\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=\"47765\" class=\"elementor elementor-47765\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2185786 e-flex e-con-boxed e-con e-parent\" data-id=\"2185786\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9742f47 elementor-widget elementor-widget-text-editor\" data-id=\"9742f47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p style=\"text-align: center;\"><strong style=\"color: #cf2e2e; font-size: 130%; text-align: center;\">GI\u1ea2I PH\u00c1P K\u1ebe TO\u00c1N ACCNET ERP T\u00cdCH H\u1ee2P AI T\u1ef0 \u0110\u1ed8NG H\u00d3A M\u1eccI NGHI\u1ec6P V\u1ee4<\/strong><\/p><\/div><p style=\"text-align: justify;\" data-start=\"308\" data-end=\"594\">AccNet ERP l\u00e0 gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh t\u00edch h\u1ee3p trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p to\u00e0n di\u1ec7n, \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1edfi C\u00f4ng ty L\u1ea1c Vi\u1ec7t. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t n\u1ed5i b\u1eadt c\u1ee7a AccNet ERP ch\u00ednh l\u00e0 vi\u1ec7c <strong data-start=\"508\" data-end=\"542\">\u1ee9ng d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI)<\/strong> trong nhi\u1ec1u quy tr\u00ecnh k\u1ebf to\u00e1n gi\u00fap doanh nghi\u1ec7p:<\/p><ul style=\"text-align: justify;\"><li data-start=\"597\" data-end=\"643\">T\u1ef1 \u0111\u1ed9ng h\u00f3a h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb.<\/li><li data-start=\"646\" data-end=\"696\">N\u00e2ng cao t\u00ednh ch\u00ednh x\u00e1c trong ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u.<\/li><li data-start=\"699\" data-end=\"756\">R\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh.<\/li><\/ul><p style=\"text-align: justify;\" data-start=\"758\" data-end=\"913\">Nh\u1edd \u0111\u00f3, AccNet ERP kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 m\u00e0 c\u00f2n l\u00e0 \u201ctr\u1ee3 l\u00fd th\u00f4ng minh\u201d \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh minh b\u1ea1ch hi\u1ec7u qu\u1ea3.<\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\"><b>T\u00ednh n\u0103ng n\u1ed5i b\u1eadt:<\/b><\/span><\/p><p style=\"text-align: justify;\">\u2714\ufe0f T\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 nh\u1edd AI.<br data-start=\"1028\" data-end=\"1031\" \/>\u2714\ufe0f Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n \u0111a chi nh\u00e1nh, \u0111a c\u00f4ng ty con.<br data-start=\"1091\" data-end=\"1094\" \/>\u2714\ufe0f B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo chu\u1ea9n Vi\u1ec7t Nam &amp; qu\u1ed1c t\u1ebf (VAS, IFRS).<br data-start=\"1166\" data-end=\"1169\" \/>\u2714\ufe0f Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n, ng\u00e2n s\u00e1ch, d\u1ef1 b\u00e1o chi ph\u00ed ch\u00ednh x\u00e1c.<br data-start=\"1228\" data-end=\"1231\" \/>\u2714\ufe0f K\u1ebft n\u1ed1i v\u1edbi c\u00e1c ph\u00e2n h\u1ec7 qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1, s\u1ea3n xu\u1ea5t, b\u00e1n h\u00e0ng \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u.<br data-start=\"1314\" data-end=\"1317\" \/>\u2714\ufe0f T\u00edch h\u1ee3p AI trong ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u, c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c4a85f elementor-widget elementor-widget-image\" data-id=\"1c4a85f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1536\" height=\"679\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png\" class=\"attachment-full size-full wp-image-48734\" alt=\"ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n accnet erp\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png 1536w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-768x340.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-18x8.png 18w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-902027a elementor-widget elementor-widget-text-editor\" data-id=\"902027a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>\n<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>KH\u00c1CH H\u00c0NG TI\u00caU BI\u1ec2U \u0110ANG TRI\u1ec2N KHAI ACCNET ERP<\/strong><\/span><\/p>\n<\/div>\n<ul>\n<li style=\"text-align: justify;\" data-start=\"193\" data-end=\"280\"><strong data-start=\"200\" data-end=\"280\">Nitto Denko \u2013 Ki\u1ec3m so\u00e1t chi ph\u00ed s\u1ea3n xu\u1ea5t nh\u1edd \u1ee9ng d\u1ee5ng k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh: <\/strong>Nitto Denko \u0111\u00e3 l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p <strong data-start=\"315\" data-end=\"329\">AccNet ERP<\/strong> \u0111\u1ec3 tri\u1ec3n khai h\u1ec7 th\u1ed1ng <strong data-start=\"353\" data-end=\"379\">k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh<\/strong>, gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3 h\u01a1n trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t. Sau m\u1ed9t th\u1eddi gian s\u1eed d\u1ee5ng, c\u00f4ng ty \u0111\u00e1nh gi\u00e1 cao hi\u1ec7u qu\u1ea3 th\u1ef1c ti\u1ec5n m\u00e0 h\u1ec7 th\u1ed1ng mang l\u1ea1i, c\u0169ng nh\u01b0 m\u1ee9c \u0111\u1ed9 \u1ed5n \u0111\u1ecbnh v\u01b0\u1ee3t tr\u1ed9i so v\u1edbi c\u00e1c ph\u1ea7n m\u1ec1m kh\u00e1c tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/li>\n<li style=\"text-align: justify;\" data-start=\"659\" data-end=\"742\"><strong data-start=\"666\" data-end=\"742\">ANTESCO \u2013 T\u00e1i c\u1ea5u tr\u00fac quy tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u1edbi k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb v\u1eadn h\u00e0nh: <\/strong>T\u1ea1i ANTESCO, \u0111\u1ed9i ng\u0169 t\u01b0 v\u1ea5n v\u00e0 tri\u1ec3n khai c\u1ee7a AccNetERP \u0111\u00e3 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi doanh nghi\u1ec7p trong giai \u0111o\u1ea1n \u0111\u1ea7u, thi\u1ebft l\u1eadp l\u1ea1i quy tr\u00ecnh chu\u1ea9n v\u00e0 x\u00e2y d\u1ef1ng lu\u1ed3ng c\u00f4ng vi\u1ec7c li\u00ean ph\u00f2ng ban xuy\u00ean su\u1ed1t. Gi\u1ea3i ph\u00e1p \u0111\u00e3 gi\u00fap ANTESCO c\u1ea3i thi\u1ec7n \u0111\u00e1ng k\u1ec3 kh\u1ea3 n\u0103ng qu\u1ea3n tr\u1ecb v\u1eadn h\u00e0nh m\u1ed9t c\u00e1ch \u0111\u1ed3ng b\u1ed9 v\u00e0 linh ho\u1ea1t<\/li>\n<li style=\"text-align: justify;\" data-start=\"1083\" data-end=\"1167\"><strong data-start=\"1090\" data-end=\"1167\">Khatoco \u2013 M\u1edf r\u1ed9ng g\u00f3i gi\u1ea3i ph\u00e1p AccNetC sau tri\u1ec3n khai th\u00e0nh c\u00f4ng ban \u0111\u1ea7u: <\/strong>L\u1ea1c Vi\u1ec7t \u0111\u00e3 tri\u1ec3n khai th\u00e0nh c\u00f4ng <strong data-start=\"1202\" data-end=\"1227\">g\u00f3i gi\u1ea3i ph\u00e1p AccNetC<\/strong> cho C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i Khatoco t\u1ea1i Nha Trang theo tho\u1ea3 thu\u1eadn k\u00fd k\u1ebft ng\u00e0y 29\/07\/2014. <a id=\"formtuvan\"><\/a>Sau khi ba ph\u00e2n h\u1ec7 \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3, Khatoco d\u1ef1 \u0111\u1ecbnh s\u1ebd ti\u1ebfp t\u1ee5c h\u1ee3p t\u00e1c v\u00e0 m\u1edf r\u1ed9ng th\u00eam c\u00e1c ph\u00e2n h\u1ec7 t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd b\u00e1n l\u1ebb v\u1edbi AccNetC, th\u1ec3 hi\u1ec7n s\u1ef1 tin t\u01b0\u1edfng s\u00e2u s\u1eafc v\u00e0o n\u0103ng l\u1ef1c tri\u1ec3n khai v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 t\u1eeb L\u1ea1c Vi\u1ec7t.<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong><br><\/strong><\/span><\/p><p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>ACCNET ERP L\u00c0M \u0110\u01af\u1ee2C G\u00cc M\u00c0 C\u00c1C PM K\u1ebe TO\u00c1N PH\u1ed4 BI\u1ebeN GI\u00c1 R\u1eba KH\u00d4NG L\u00c0M \u0110\u01af\u1ee2C?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">C\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n gi\u00e1 r\u1ebb th\u01b0\u1eddng ch\u1ec9 gi\u1ea3i quy\u1ebft ghi nh\u1eadn k\u1ebf to\u00e1n + b\u00e1o c\u00e1o c\u01a1 b\u1ea3n, trong khi m\u1ed9t h\u1ec7 th\u1ed1ng AccNet ERP (on-premise, customizable) gi\u1ea3i quy\u1ebft qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh to\u00e0n doanh nghi\u1ec7p.<\/p>\n<ul>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>H\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111a c\u00f4ng ty<\/strong><\/span><\/em>: H\u1ee3p nh\u1ea5t nhi\u1ec1u c\u00f4ng ty con; Lo\u1ea1i tr\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9; T\u1ef1 \u0111\u1ed9ng t\u1ea1o b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00f9y ch\u1ec9nh quy tr\u00ecnh k\u1ebf to\u00e1n<\/strong><\/span><\/em> theo doanh nghi\u1ec7p, c\u00f3 th\u1ec3 custom workflow theo \u0111\u1eb7c th\u00f9 doanh nghi\u1ec7p<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t ph\u1ee9c t\u1ea1p<\/strong><\/span><\/em>: C\u00f3 th\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh theo nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n, nhi\u1ec1u ph\u00e2n x\u01b0\u1edfng, nhi\u1ec1u \u0111\u1ecbnh m\u1ee9c.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>Qu\u1ea3n tr\u1ecb ng\u00e2n s\u00e1ch to\u00e0n doanh nghi\u1ec7p<\/strong><\/span><\/em>: l\u1eadp ng\u00e2n s\u00e1ch theo ph\u00f2ng ban, ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch theo d\u1ef1 \u00e1n, c\u1ea3nh b\u00e1o v\u01b0\u1ee3t ng\u00e2n s\u00e1ch.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00edch h\u1ee3p h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9 doanh nghi\u1ec7p<\/strong><\/span><\/em>: AccNet ERP c\u00f3 th\u1ec3 t\u00edch h\u1ee3p HRM, CRM, DMS, MES, POS, Core banking, h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>D\u1eef li\u1ec7u b\u1ea3o m\u1eadt<\/strong><\/span><\/em>: Tri\u1ec3n khai On-premise tr\u00ean server doanh nghi\u1ec7p, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt do DN ki\u1ec3m so\u00e1t ho\u00e0n to\u00e0n.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>Kh\u1ea3 n\u0103ng x\u1eed l\u00fd d\u1eef li\u1ec7u l\u1edbn<\/strong><\/span><\/em> v\u1edbi h\u00e0ng tri\u1ec7u ch\u1ee9ng t\u1eeb, quy tr\u00ecnh k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>B\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh n\u00e2ng cao<\/strong><\/span><\/em>: b\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n, ph\u00e2n t\u00edch l\u1ee3i nhu\u1eadn, ph\u00e2n t\u00edch chi ph\u00ed, dashboard t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5757393 e-con-full e-flex e-con e-child\" data-id=\"5757393\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2544591 elementor-widget elementor-widget-text-editor\" data-id=\"2544591\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"color: #cf2e2e;\"><strong>\u0110\u0102NG K\u00dd NH\u1eacN DEMO NGAY<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba78556 elementor-widget elementor-widget-formidable\" data-id=\"ba78556\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"formidable.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"frm_forms  with_frm_style frm_style_formidable-style\" id=\"frm_form_30_container\" data-token=\"5ebf495c9534cd0879eed430c083f07a\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-frm-error-config=\"{&quot;includeAlertRole&quot;:false,&quot;focusFirstError&quot;:false,&quot;focusErrorSummary&quot;:true}\" data-token=\"5ebf495c9534cd0879eed430c083f07a\">\n<div class=\"frm_form_fields \">\n<fieldset>\n<legend class=\"frm_screen_reader\">\u0110\u0103ng k\u00fd PM k\u1ebf to\u00e1n<\/legend>\r\n\r\n<div class=\"frm_fields_container\">\n<input type=\"hidden\" name=\"frm_action\" value=\"create\" \/>\n<input type=\"hidden\" name=\"form_id\" value=\"30\" \/>\n<input type=\"hidden\" name=\"frm_hide_fields_30\" id=\"frm_hide_fields_30\" value=\"\" \/>\n<input type=\"hidden\" name=\"form_key\" value=\"pm-ke-toan\" \/>\n<input type=\"hidden\" name=\"item_meta[0]\" value=\"\" \/>\n<input type=\"hidden\" id=\"frm_submit_entry_30\" name=\"frm_submit_entry_30\" value=\"10aa4a1253\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/54804\" \/><div id=\"frm_field_277_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm12 frm_first\">\r\n    <label for=\"field_k597l745\" id=\"field_k597l745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_k597l745\" name=\"item_meta[277]\" value=\"\"  placeholder=\"H\u1ecd v\u00e0 t\u00ean*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_278_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6 frm_first\">\r\n    <label for=\"field_k7d4c745\" id=\"field_k7d4c745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"tel\" id=\"field_k7d4c745\" name=\"item_meta[278]\" value=\"\"  placeholder=\"S\u1ed1 \u0111i\u1ec7n tho\u1ea1i*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\" pattern=\"((\\+\\d{1,3}(-|.| )?\\(?\\d\\)?(-| |.)?\\d{1,5})|(\\(?\\d{2,6}\\)?))(-|.| )?(\\d{3,4})(-|.| )?(\\d{4})(( x| ext)\\d{1,5}){0,1}$\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_279_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_qnbh4745\" id=\"field_qnbh4745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"email\" id=\"field_qnbh4745\" name=\"item_meta[279]\" value=\"\"  placeholder=\"Email*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_280_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_c6cjz3\" id=\"field_c6cjz3_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[280]\" id=\"field_c6cjz3\"  placeholder=\"Ch\u1ee9c v\u1ee5\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ch\u1ee9c v\u1ee5<\/option><option  value=\"Ch\u1ee7 doanh nghi\u1ec7p\">Ch\u1ee7 doanh nghi\u1ec7p<\/option><option  value=\"Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c\">Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n\">Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng\">Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng IT\">Tr\u01b0\u1edfng ph\u00f2ng IT<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1\">Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Marketing\">Tr\u01b0\u1edfng ph\u00f2ng Marketing<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh\">Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh<\/option><option  value=\"Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n\">Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/option><option  value=\"Nh\u00e2n vi\u00ean\">Nh\u00e2n vi\u00ean<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_281_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_92h0d745\" id=\"field_92h0d745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_92h0d745\" name=\"item_meta[281]\" value=\"\"  placeholder=\"T\u00ean doanh nghi\u1ec7p\/MST*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_282_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_tidhs5\" id=\"field_tidhs5_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[282]\" id=\"field_tidhs5\"  placeholder=\"Quy m\u00f4 nh\u00e2n s\u1ef1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Quy m\u00f4 nh\u00e2n s\u1ef1<\/option><option  value=\"Si\u00eau Nho\u0309 (&lt;20)\">Si\u00eau Nho\u0309 (&lt;20)<\/option><option  value=\"Nho\u0309 (&lt;=100)\">Nho\u0309 (&lt;=100)<\/option><option  value=\"V\u01b0\u0300a (&lt;=500)\">V\u01b0\u0300a (&lt;=500)<\/option><option  value=\"L\u01a1\u0301n (&lt;=3000)\">L\u01a1\u0301n (&lt;=3000)<\/option><option  value=\"R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)\">R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_283_container\" class=\"frm_form_field form-field  frm_top_container frm6\">\r\n\t<label for=\"field_obq9c34\" id=\"field_obq9c34_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[283]\" id=\"field_obq9c34\"  placeholder=\"Ng\u00e0nh ngh\u1ec1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ng\u00e0nh ngh\u1ec1<\/option><option  value=\"D\u1ecbch v\u1ee5 c\u00f4ng\">D\u1ecbch v\u1ee5 c\u00f4ng<\/option><option  value=\"T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m\">T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m<\/option><option  value=\"X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n\">X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/option><option  value=\"D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c\">D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c<\/option><option  value=\"Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o\">Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o<\/option><option  value=\"B\u00e1n l\u1ebb\">B\u00e1n l\u1ebb<\/option><option  value=\"Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng\">Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng<\/option><option  value=\"D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc\">D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc<\/option><option  value=\"D\u1ec7t\/may\">D\u1ec7t\/may<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)\">Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)<\/option><option  value=\"S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300\">S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t kha\u0301c\">Sa\u0309n xu\u00e2\u0301t kha\u0301c<\/option><option  value=\"C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)\">C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)<\/option><option  value=\"Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n\">Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n<\/option><option  value=\"L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9\">L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9<\/option><option  value=\"V\u1eadn t\u1ea3i\/kho b\u00e3i\">V\u1eadn t\u1ea3i\/kho b\u00e3i<\/option><option  value=\"\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323\">\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323<\/option><option  value=\"Di\u0323ch vu\u0323 l\u01b0u tru\u0301\">Di\u0323ch vu\u0323 l\u01b0u tru\u0301<\/option><option  value=\"Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301\">Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301<\/option><option  value=\"D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c\">D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_355_container\" class=\"frm_form_field form-field  frm_none_container\"><div  id=\"field_lkzwk\" class=\"frm-g-recaptcha\" data-sitekey=\"6LexPF8bAAAAABVTCNDuOGGhiBWMaQijt5r_RX_G\" data-size=\"normal\" data-theme=\"light\"><\/div>\n\t\n\t\n<\/div>\n<div id=\"frm_field_285_container\" class=\"frm_form_field  frm_html_container form-field\">\n<div style=\"margin: 15px 0;\"><label style=\"display: flex; align-items: flex-start; gap: 8px; cursor: pointer; font-size: 14px; line-height: 1.5;\"><br \/>\n<input style=\"width: 14px; height: 14px; margin: 3px 0 0 0; flex-shrink: 0;\" name=\"privacy_policy\" required=\"\" type=\"checkbox\" value=\"1\" \/><br \/>\n<span style=\"font-size: 13px;\"><em>T\u00f4i \u0111\u1ed3ng \u00fd cho L\u1ea1c Vi\u1ec7t thu th\u1eadp v\u00e0 x\u1eed l\u00fd th\u00f4ng tin c\u00e1 nh\u00e2n \u0111\u1ec3 li\u00ean h\u1ec7, t\u01b0 v\u1ea5n theo y\u00eau c\u1ea7u v\u00e0 theo <a href=\"https:\/\/lacviet.vn\/chinh-sach-bao-ve-du-lieu-ca-nhan\/\" target=\"_blank\" rel=\"noopener noreferrer\"> Ch\u00ednh s\u00e1ch b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/em><\/span><br \/>\n<\/label><\/div>\n<\/div>\n<div id=\"frm_field_286_container\" class=\"frm_form_field form-field \">\r\n\t<div class=\"frm_submit frm_flex\">\r\n<button class=\"frm_button_submit\" type=\"submit\"  >G\u1eedi y\u00eau c\u1ea7u<\/button>\r\n\r\n\r\n\r\n<\/div>\r\n<\/div>\n\t<input type=\"hidden\" name=\"item_key\" value=\"\" \/>\n\t<\/div>\n<\/fieldset>\n<\/div>\n\n<\/form>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da6d83 elementor-widget elementor-widget-text-editor\" data-id=\"2da6d83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>T\u00cdCH H\u1ee2P AI T\u0102NG T\u1ed0C CHUY\u1ec2N \u0110\u1ed4I S\u1ed0 K\u1ebe TO\u00c1N<\/strong><\/span><\/p><p data-start=\"1956\" data-end=\"2029\">AI trong AccNet ERP kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf t\u1ef1 \u0111\u1ed9ng h\u00f3a nh\u1eadp li\u1ec7u, m\u00e0 c\u00f2n:<\/p><ul><li style=\"text-align: justify;\" data-start=\"2032\" data-end=\"2176\"><strong data-start=\"2032\" data-end=\"2077\">Nh\u1eadn di\u1ec7n &amp; ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb th\u00f4ng minh<\/strong>: AI qu\u00e9t, \u0111\u1ecdc v\u00e0 ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n, phi\u1ebfu chi, phi\u1ebfu thu, h\u1ea1n ch\u1ebf sai s\u00f3t do nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/li><li style=\"text-align: justify;\" data-start=\"2179\" data-end=\"2321\"><strong data-start=\"2179\" data-end=\"2211\">D\u1ef1 b\u00e1o t\u00e0i ch\u00ednh &amp; ng\u00e2n s\u00e1ch<\/strong>: h\u1ec7 th\u1ed1ng s\u1eed d\u1ee5ng thu\u1eadt to\u00e1n h\u1ecdc m\u00e1y \u0111\u1ec3 d\u1ef1 b\u00e1o chi ph\u00ed, doanh thu, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh nhanh.<\/li><li style=\"text-align: justify;\" data-start=\"2324\" data-end=\"2452\"><strong data-start=\"2324\" data-end=\"2351\">C\u1ea3nh b\u00e1o r\u1ee7i ro k\u1ebf to\u00e1n<\/strong>: AI ph\u00e1t hi\u1ec7n b\u1ea5t th\u01b0\u1eddng trong s\u1ed5 s\u00e1ch, t\u1eeb \u0111\u00f3 c\u1ea3nh b\u00e1o k\u1ecbp th\u1eddi c\u00e1c sai l\u1ec7ch ho\u1eb7c r\u1ee7i ro gian l\u1eadn.<\/li><li style=\"text-align: justify;\" data-start=\"2455\" data-end=\"2584\"><strong data-start=\"2455\" data-end=\"2484\">Tr\u1ee3 l\u00fd b\u00e1o c\u00e1o th\u00f4ng minh<\/strong>: AI g\u1ee3i \u00fd m\u1eabu b\u00e1o c\u00e1o, t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, h\u1ed7 tr\u1ee3 ban l\u00e3nh \u0111\u1ea1o ph\u00e2n t\u00edch t\u00e0i ch\u00ednh t\u1ee9c th\u00ec.<\/li><\/ul><p style=\"text-align: center;\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-47770\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png\" alt=\"K\u1ebf to\u00e1n L\u1ea1c Vi\u1ec7t \u1ee9ng d\u1ee5ng AI\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p><p style=\"text-align: center;\"><span style=\"color: #cf2e2e; font-size: 120%;\"><b>DOANH NGHI\u1ec6P \u0110\u01af\u1ee2C G\u00cc KHI TRI\u1ec2N KHAI PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N L\u1ea0C VI\u1ec6T?<\/b><\/span><\/p><ul><li data-start=\"2638\" data-end=\"2732\"><strong data-start=\"2638\" data-end=\"2664\">Kinh nghi\u1ec7m h\u01a1n 30 n\u0103m<\/strong> ph\u00e1t tri\u1ec3n gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/li><li data-start=\"2735\" data-end=\"2856\"><strong data-start=\"2735\" data-end=\"2764\">H\u1ec7 sinh th\u00e1i s\u1ed1 to\u00e0n di\u1ec7n<\/strong>: AccNet ERP d\u1ec5 d\u00e0ng k\u1ebft n\u1ed1i v\u1edbi c\u00e1c gi\u1ea3i ph\u00e1p kh\u00e1c c\u1ee7a L\u1ea1c Vi\u1ec7t (HRM, Workflow, Portal\u2026).<\/li><li data-start=\"2859\" data-end=\"2935\"><strong data-start=\"2859\" data-end=\"2882\">C\u00f4ng ngh\u1ec7 ti\u00ean ti\u1ebfn<\/strong>: T\u00edch h\u1ee3p AI, h\u1ed7 tr\u1ee3 cloud &amp; on-premise linh ho\u1ea1t.<\/li><li data-start=\"2938\" data-end=\"3073\"><strong data-start=\"2938\" data-end=\"2964\">D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 t\u1eadn t\u00e2m<\/strong>: \u0110\u1ed9i ng\u0169 chuy\u00ean gia am hi\u1ec3u nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh Vi\u1ec7t Nam, \u0111\u1ed3ng h\u00e0nh xuy\u00ean su\u1ed1t trong tri\u1ec3n khai.<\/li><li data-start=\"3076\" data-end=\"3190\"><strong data-start=\"3076\" data-end=\"3113\">Ni\u1ec1m tin t\u1eeb h\u00e0ng ngh\u00ecn kh\u00e1ch h\u00e0ng<\/strong> trong nhi\u1ec1u l\u0129nh v\u1ef1c: t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-904c40a elementor-widget elementor-widget-text-editor\" data-id=\"904c40a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong><a href=\"#formtuvan\"><span class=\"xem-tinh-nang\">Xem chi ti\u1ebft t\u00ednh n\u0103ng &amp; nh\u1eadn Demo MI\u1ec4N PH\u00cd<\/span><\/a><\/strong><\/p><div style=\"text-align: center;\"><p style=\"text-align: justify;\"><strong id=\"str-call-timer\">TH\u00d4NG TIN LI\u00caN H\u1ec6<\/strong><\/p><ul><li style=\"text-align: justify;\">Hotline\/Zalo: <a href=\"https:\/\/zalo.me\/0901555063\" target=\"_blank\" rel=\"noopener\">0901 555 063<\/a><\/li><li style=\"text-align: justify;\">Email: accnet@lacviet.com.vn | Website: lacviet.vn | accnet.vn<\/li><li style=\"text-align: justify;\">\u0110\u1ecba ch\u1ec9 v\u0103n ph\u00f2ng: <a href=\"https:\/\/maps.app.goo.gl\/Jqy5fZgaAnFMbJdB7\" target=\"_blank\" rel=\"nofollow noopener\">23 Nguy\u1ec5n Th\u1ecb Hu\u1ef3nh, Ph\u01b0\u1eddng Ph\u00fa Nhu\u1eadn, TP.HCM<\/a><\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/p>\n<p style=\"text-align: justify;\">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><b>Gi\u00e1 t\u00ednh thu\u1ebf GTGT khi c\u00f3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u1ebf n\u00e0o?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">L\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 tr\u1eeb chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng, ch\u01b0a c\u00f3 thu\u1ebf GTGT, theo kho\u1ea3n 2 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP. V\u00ec v\u1eady, khi chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n, thu\u1ebf GTGT t\u00ednh tr\u00ean th\u00e0nh ti\u1ec1n sau chi\u1ebft kh\u1ea5u; khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m do chi\u1ebft kh\u1ea5u, ti\u1ec1n thu\u1ebf c\u0169ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng.<\/span><\/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":7,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54804\/revisions"}],"predecessor-version":[{"id":56238,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54804\/revisions\/56238"}],"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}]}}