{"id":56488,"date":"2026-11-04T14:50:32","date_gmt":"2026-11-04T07:50:32","guid":{"rendered":"https:\/\/lacviet.vn\/?p=56488"},"modified":"2026-11-04T14:56:01","modified_gmt":"2026-11-04T07:56:01","slug":"quyet-toan-thue-tndn","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/quyet-toan-thue-tndn\/","title":{"rendered":"Quy\u1ebft to\u00e1n thu\u1ebf TNDN: H\u1ed3 s\u01a1, th\u1eddi h\u1ea1n v\u00e0 h\u01b0\u1edbng d\u1eabn n\u1ed9p t\u1eebng b\u01b0\u1edbc"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"56488\" class=\"elementor elementor-56488\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d41f30a e-flex e-con-boxed e-con e-parent\" data-id=\"7d41f30a\" 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-6f92b4cd elementor-widget elementor-widget-text-editor\" data-id=\"6f92b4cd\" 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: justify;\">Quy\u1ebft to\u00e1n thu\u1ebf TNDN l\u00e0 vi\u1ec7c doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a c\u1ea3 n\u0103m, r\u1ed3i \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p \u0111\u1ec3 n\u1ed9p b\u1ed5 sung ho\u1eb7c \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb. H\u1ed3 s\u01a1 g\u1ed3m t\u1edd khai m\u1eabu 03\/TNDN c\u00f9ng ph\u1ee5 l\u1ee5c k\u00e8m theo, n\u1ed9p ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 ba k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf, t\u1ee9c 31\/3 n\u0103m sau v\u1edbi doanh nghi\u1ec7p d\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch (Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP).<\/p><p style=\"text-align: justify;\">C\u1ee9 \u0111\u1ebfn qu\u00fd I h\u1eb1ng n\u0103m, k\u1ebf to\u00e1n thu\u1ebf l\u1ea1i b\u01b0\u1edbc v\u00e0o \u0111\u1ee3t quy\u1ebft to\u00e1n thu\u1ebf TNDN: gom s\u1ed1 li\u1ec7u c\u1ea3 n\u0103m, \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c k\u1ef3 t\u1ea1m n\u1ed9p, l\u1eadp t\u1edd khai r\u1ed3i n\u1ed9p \u0111\u00fang h\u1ea1n. Khung ph\u00e1p l\u00fd hi\u1ec7n nay c\u00f2n kh\u00e1 nhi\u1ec1u thay \u0111\u1ed5i. Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/10\/2025, Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn chi ti\u1ebft, c\u00f2n th\u1eddi h\u1ea1n khai thu\u1ebf v\u00e0 m\u1eabu bi\u1ec3u chuy\u1ec3n sang Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC k\u1ec3 t\u1eeb 01\/7\/2026.<\/p><p style=\"text-align: justify;\">Trong b\u00e0i vi\u1ebft n\u00e0y, <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a>\u00a0s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u quy\u1ebft to\u00e1n thu\u1ebf TNDN l\u00e0 g\u00ec, h\u1ed3 s\u01a1 g\u1ed3m nh\u1eefng g\u00ec, th\u1eddi h\u1ea1n n\u1ed9p ra sao, c\u00e1ch l\u00e0m t\u1eebng b\u01b0\u1edbc v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t khi n\u1ed9p ch\u1eadm.<\/p><h2 style=\"text-align: justify;\">1. Quy\u1ebft to\u00e1n thu\u1ebf TNDN l\u00e0 g\u00ec v\u00e0 doanh nghi\u1ec7p n\u00e0o ph\u1ea3i th\u1ef1c hi\u1ec7n?<\/h2><p style=\"text-align: justify;\">Quy\u1ebft to\u00e1n thu\u1ebf TNDN l\u00e0 th\u1ee7 t\u1ee5c doanh nghi\u1ec7p t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u1ea3 k\u1ef3 t\u00ednh thu\u1ebf n\u0103m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p. S\u1ed1 thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c so v\u1edbi t\u1ed5ng s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m. N\u1ebfu t\u1ea1m n\u1ed9p thi\u1ebfu, doanh nghi\u1ec7p n\u1ed9p b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch. N\u1ebfu t\u1ea1m n\u1ed9p th\u1eeba, ph\u1ea7n n\u1ed9p th\u1eeba \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb ho\u1eb7c x\u1eed l\u00fd theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p><p style=\"text-align: justify;\">\u0110i\u1ec3m c\u1ea7n ph\u00e2n bi\u1ec7t l\u00e0 t\u1ea1m n\u1ed9p theo qu\u00fd ch\u1ec9 l\u00e0 b\u01b0\u1edbc n\u1ed9p tr\u01b0\u1edbc d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u t\u1ea1m t\u00ednh, c\u00f2n quy\u1ebft to\u00e1n n\u0103m m\u1edbi l\u00e0 l\u00fac ch\u1ed1t ngh\u0129a v\u1ee5 ch\u00ednh th\u1ee9c. K\u1ef3 quy\u1ebft to\u00e1n l\u00e0 n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. C\u00e1ch di\u1ec5n \u0111\u1ea1t n\u00e0y kh\u1edbp v\u1edbi h\u01b0\u1edbng d\u1eabn trong <a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-265-SLA-NVDTPC-2026-quyet-toan-thue-Son-La-697182.aspx\" target=\"_blank\" rel=\"nofollow noopener\">C\u00f4ng v\u0103n 265\/SLA-NVDTPC c\u1ee7a Thu\u1ebf t\u1ec9nh S\u01a1n La v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2025<\/a>, n\u01a1i h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u00eau l\u00e0 n\u1ed9p cho k\u1ef3 k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh.<\/p><p style=\"text-align: justify;\">V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TNDN theo \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf TNDN 2025 l\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf, g\u1ecdi chung l\u00e0 doanh nghi\u1ec7p. Khi k\u1ef3 t\u00ednh thu\u1ebf k\u1ebft th\u00fac, c\u00e1c doanh nghi\u1ec7p n\u00e0y \u0111\u1ec1u c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n \u0111\u1ec3 ch\u1ed1t s\u1ed1 thu\u1ebf c\u1ee7a c\u1ea3 n\u0103m, b\u1ea5t k\u1ec3 quy m\u00f4 l\u1edbn hay nh\u1ecf.<\/p><p style=\"text-align: justify;\">Doanh nghi\u1ec7p \u0111ang l\u1ed7 ho\u1eb7c \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf c\u0169ng kh\u00f4ng n\u1eb1m ngo\u00e0i th\u1ee7 t\u1ee5c n\u00e0y. H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n c\u00f3 s\u1eb5n ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 m\u1eabu 03-2\/TNDN v\u00e0 nh\u00f3m ph\u1ee5 l\u1ee5c \u01b0u \u0111\u00e3i m\u1eabu 03-3\/TNDN, ngh\u0129a l\u00e0 ch\u00ednh vi\u1ec7c khai s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i di\u1ec5n ra ngay\u00a0trong b\u1ed9 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n.<\/p><p style=\"text-align: justify;\">Hai ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c c\u0169ng \u0111i qua c\u1eeda quy\u1ebft to\u00e1n. Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP b\u1ed5 sung kho\u1ea3n 15 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng, hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026. Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 gi\u1ea3m 30% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 v\u00e0 n\u0103m 2027 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 doanh thu h\u1eb1ng n\u0103m kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng. Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n n\u00e0y c\u1ea7n ph\u1ea3n \u00e1nh \u0111\u00fang kho\u1ea3n mi\u1ec5n ho\u1eb7c gi\u1ea3m khi l\u1eadp t\u1edd khai.<\/p><h2 style=\"text-align: justify;\">2. H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN g\u1ed3m nh\u1eefng g\u00ec?<\/h2><p style=\"text-align: justify;\">H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN g\u1ed3m ba c\u1ea5u ph\u1ea7n ch\u00ednh. Th\u1ee9 nh\u1ea5t l\u00e0 t\u1edd khai quy\u1ebft to\u00e1n m\u1eabu 03\/TNDN. Th\u1ee9 hai l\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c \u0111i k\u00e8m, ch\u1ecdn theo th\u1ef1c t\u1ebf ph\u00e1t sinh c\u1ee7a doanh nghi\u1ec7p. Th\u1ee9 ba l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m v\u00e0 t\u00e0i li\u1ec7u \u0111i k\u00e8m. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u00f3m t\u1eaft c\u00e1c ph\u1ee5 l\u1ee5c th\u01b0\u1eddng g\u1eb7p theo h\u01b0\u1edbng d\u1eabn n\u00eau trong C\u00f4ng v\u0103n 265\/SLA-NVDTPC, sau \u0111\u00f3 t\u1eebng m\u1ee5c \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch ri\u00eang.<\/p><table><thead><tr><td style=\"text-align: center;\"><strong>M\u1eabu ph\u1ee5 l\u1ee5c<\/strong><\/td><td style=\"text-align: center;\"><strong>N\u1ed9i dung<\/strong><\/td><td style=\"text-align: center;\"><strong>Khi n\u00e0o d\u00f9ng<\/strong><\/td><\/tr><tr><td>03-1A\/TNDN<\/td><td>K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/td><td>Ng\u00e0nh s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 th\u00f4ng th\u01b0\u1eddng<\/td><\/tr><tr><td>03-1B\/TNDN, 03-1C\/TNDN<\/td><td>K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (m\u1eabu theo ng\u00e0nh \u0111\u1eb7c th\u00f9)<\/td><td>Doanh nghi\u1ec7p thu\u1ed9c ng\u00e0nh t\u01b0\u01a1ng \u1ee9ng<\/td><\/tr><tr><td>03-2\/TNDN<\/td><td>Chuy\u1ec3n l\u1ed7<\/td><td>C\u00f3 s\u1ed1 l\u1ed7 c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc c\u1ea7n chuy\u1ec3n<\/td><\/tr><tr><td>03-3A \u0111\u1ebfn 03-3D\/TNDN<\/td><td>Thu\u1ebf TNDN \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i<\/td><td>C\u00f3 thu nh\u1eadp h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf<\/td><\/tr><tr><td>03-4\/TNDN<\/td><td>Thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i<\/td><td>C\u00f3 thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i<\/td><\/tr><tr><td>03-5\/TNDN<\/td><td>Ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/td><td>C\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/td><\/tr><tr><td>03-6\/TNDN<\/td><td>Tr\u00edch l\u1eadp, s\u1eed d\u1ee5ng qu\u1ef9 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/td><td>C\u00f3 tr\u00edch l\u1eadp qu\u1ef9<\/td><\/tr><tr><td>03-8, 03-8A, 03-8B, 03-8C\/TNDN<\/td><td>Ph\u00e2n b\u1ed5 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p<\/td><td>C\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9<\/td><\/tr><\/thead><\/table><h3 style=\"text-align: justify;\">2.1. T\u1edd khai quy\u1ebft to\u00e1n m\u1eabu 03\/TNDN<\/h3><p style=\"text-align: justify;\">T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN l\u00e0 m\u1eabu s\u1ed1 03\/TNDN, n\u01a1i doanh nghi\u1ec7p t\u1ed5ng h\u1ee3p doanh thu, chi ph\u00ed, thu nh\u1eadp ch\u1ecbu thu\u1ebf, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m. V\u1edbi k\u1ef3 quy\u1ebft to\u00e1n n\u0103m 2025, C\u00f4ng v\u0103n 265\/SLA-NVDTPC\u00a0n\u00eau t\u1edd khai n\u00e0y ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 80\/2021\/TT-BTC. T\u1eeb 01\/7\/2026, Th\u00f4ng t\u01b0 89\/2026\/TT-BTC thay th\u1ebf Th\u00f4ng t\u01b0 80\/2021\/TT-BTC v\u00e0 danh m\u1ee5c m\u1eabu h\u1ed3 s\u01a1 khai thu\u1ebf n\u1eb1m trong Ph\u1ee5 l\u1ee5c I c\u1ee7a th\u00f4ng t\u01b0 m\u1edbi.<\/p><p style=\"text-align: justify;\">M\u1eabu 03\/TNDN ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 89\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026 v\u00e0 d\u00e0nh cho doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p doanh thu tr\u1eeb chi ph\u00ed. Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu d\u00f9ng t\u1edd khai ri\u00eang l\u00e0 m\u1eabu 04\/TNDN.<\/p><p style=\"text-align: justify;\">C\u00e2u h\u1ecfi th\u1ef1c t\u1ebf m\u00e0 k\u1ebf to\u00e1n hay g\u1eb7p l\u00e0 m\u1eabu n\u00e0o \u00e1p d\u1ee5ng cho k\u1ef3 quy\u1ebft to\u00e1n s\u1eafp t\u1edbi. Quy t\u1eafc chuy\u1ec3n ti\u1ebfp n\u1eb1m \u1edf \u0111i\u1ec1u kho\u1ea3n thi h\u00e0nh c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, n\u00ean tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu m\u1eabu hi\u1ec7n h\u00e0nh tr\u00ean c\u1ed5ng thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 ph\u1ea7n m\u1ec1m HTKK phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t, tr\u00e1nh d\u00f9ng nh\u1ea7m m\u1eabu c\u1ee7a th\u00f4ng t\u01b0 \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c.<\/p><h3 style=\"text-align: justify;\">2.2. Ph\u1ee5 l\u1ee5c k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n<\/h3><p style=\"text-align: justify;\">Ph\u1ee5 l\u1ee5c l\u00e0 ph\u1ea7n gi\u00fap c\u01a1 quan thu\u1ebf nh\u00ecn th\u1ea5y c\u00e1ch\u00a0doanh nghi\u1ec7p \u0111i t\u1eeb l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n \u0111\u1ebfn thu nh\u1eadp t\u00ednh thu\u1ebf. V\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 th\u00f4ng th\u01b0\u1eddng, ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u1eabu 03-1A\/TNDN g\u1ea7n nh\u01b0 lu\u00f4n c\u00f3 m\u1eb7t.<\/p><p style=\"text-align: justify;\">Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 m\u1eabu 03-2\/TNDN xu\u1ea5t hi\u1ec7n khi doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u1ed7 c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc v\u00e0 mu\u1ed1n tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u0103m quy\u1ebft to\u00e1n. \u0110i\u1ec1u 16 Lu\u1eadt Thu\u1ebf TNDN 2025 cho ph\u00e9p chuy\u1ec3n l\u1ed7 li\u00ean t\u1ee5c t\u1ed1i \u0111a 05 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7, n\u00ean k\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i s\u1ed1 l\u1ed7 t\u1eebng n\u0103m \u0111\u1ec3 kh\u00f4ng b\u1ecf s\u00f3t ho\u1eb7c chuy\u1ec3n qu\u00e1 h\u1ea1n.<\/p><p style=\"text-align: justify;\">Nh\u00f3m ph\u1ee5 l\u1ee5c \u01b0u \u0111\u00e3i 03-3A \u0111\u1ebfn 03-3D\/TNDN d\u00e0nh cho doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, mi\u1ec5n ho\u1eb7c gi\u1ea3m thu\u1ebf theo lu\u1eadt. Ph\u1ee5 l\u1ee5c 03-6\/TNDN d\u00f9ng khi doanh nghi\u1ec7p tr\u00edch l\u1eadp ho\u1eb7c s\u1eed d\u1ee5ng qu\u1ef9 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7. C\u00e1c ph\u1ee5 l\u1ee5c c\u00f2n l\u1ea1i nh\u01b0 03-4, 03-5 hay nh\u00f3m 03-8 ch\u1ec9 c\u1ea7n khi ph\u00e1t sinh thu\u1ebf n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c ph\u00e2n b\u1ed5 thu\u1ebf cho c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t.<\/p><h3 style=\"text-align: justify;\">2.3. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m v\u00e0 t\u00e0i li\u1ec7u \u0111i k\u00e8m<\/h3><p style=\"text-align: justify;\">Ngo\u00e0i t\u1edd khai v\u00e0 ph\u1ee5 l\u1ee5c, h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n c\u00f2n g\u1ed3m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m. C\u00f4ng v\u0103n 265\/SLA-NVDTPC\u00a0n\u00eau r\u00f5 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh, t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p, l\u00e0 m\u1ed9t th\u00e0nh ph\u1ea7n c\u1ee7a h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n.<\/p><p style=\"text-align: justify;\">B\u1ed9 b\u00e1o c\u00e1o c\u1ea7n n\u1ed9p ph\u1ee5 thu\u1ed9c v\u00e0o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng. C\u00f4ng v\u0103n n\u00eau c\u00e1c m\u1eabu cho k\u1ef3 n\u0103m 2025 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC (B01-DN, B02-DN, B03-DN, B09-DN) v\u00e0 theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (B01a-DNN, B02-DNN, B09-DNN, k\u00e8m F01-DNN). T\u1eeb n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u ng\u00e0y 01\/01\/2026, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/p><p style=\"text-align: justify;\">\u0110\u01a1n v\u1ecb thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh th\u00ec khi n\u1ed9p h\u1ed3 s\u01a1 ph\u1ea3i k\u00e8m b\u00e1o c\u00e1o \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n. K\u1ebf to\u00e1n n\u00ean ch\u1ed1t s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n, v\u00ec l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf tr\u00ean b\u00e1o c\u00e1o l\u00e0 \u0111i\u1ec3m xu\u1ea5t ph\u00e1t c\u1ee7a ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/p><h2 style=\"text-align: justify;\">3. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN l\u00e0 khi n\u00e0o?<\/h2><p style=\"text-align: justify;\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN t\u00ednh t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 t\u00ednh thu\u1ebf n\u0103m. T\u1eeb 01\/7\/2026, c\u0103n c\u1ee9 l\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, thay cho kho\u1ea3n 2 \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 m\u00e0 nhi\u1ec1u b\u00e0i vi\u1ebft \u0111\u1eddi tr\u01b0\u1edbc v\u1eabn d\u1eabn. Nguy\u00ean t\u1eafc chung l\u00e0 h\u1ed3 s\u01a1 n\u1ed9p ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 ba k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy\u1ebft to\u00e1n.<\/p><p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p d\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch, k\u1ef3 t\u00ednh thu\u1ebf k\u1ebft th\u00fac ng\u00e0y 31\/12 n\u00ean h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n l\u00e0 ng\u00e0y 31\/3 c\u1ee7a n\u0103m sau. K\u1ef3 quy\u1ebft to\u00e1n n\u0103m ph\u1ea3i n\u1ed9p ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 ba k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh. N\u1ebfu ng\u00e0y h\u1ea1n cu\u1ed1i r\u01a1i v\u00e0o ng\u00e0y ngh\u1ec9, th\u1eddi h\u1ea1n l\u00f9i sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo theo kho\u1ea3n 7 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/p><p style=\"text-align: justify;\">Doanh nghi\u1ec7p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, gi\u1ea3i th\u1ec3 ho\u1eb7c chia t\u00e1ch c\u00f3 h\u1ea1n n\u1ed9p ng\u1eafn h\u01a1n: ch\u1eadm nh\u1ea5t ng\u00e0y th\u1ee9 45 k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng, theo \u0111i\u1ec3m b kho\u1ea3n 5 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. \u0110\u00e2y l\u00e0 m\u1ed1c k\u1ebf to\u00e1n d\u1ec5 b\u1ecf s\u00f3t khi doanh nghi\u1ec7p l\u00e0m th\u1ee7 t\u1ee5c \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf, v\u00ec th\u1eddi gian chu\u1ea9n b\u1ecb quy\u1ebft to\u00e1n b\u1ecb r\u00fat t\u1eeb ba th\u00e1ng xu\u1ed1ng ch\u1ec9 c\u00f2n h\u01a1n b\u1ed1n tu\u1ea7n.<\/p><p style=\"text-align: justify;\">B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u00f3m t\u1eaft c\u00e1c m\u1ed1c ch\u00ednh.<\/p><table><thead><tr><td style=\"text-align: center;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td><td style=\"text-align: center;\"><strong>H\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n<\/strong><\/td><td style=\"text-align: center;\"><strong>C\u0103n c\u1ee9<\/strong><\/td><\/tr><tr><td>N\u0103m d\u01b0\u01a1ng l\u1ecbch<\/td><td>31\/3 n\u0103m sau<\/td><td>Kho\u1ea3n 5 \u0110i\u1ec1u 10 N\u0110 252\/2026\/N\u0110-CP<\/td><\/tr><tr><td>N\u0103m t\u00e0i ch\u00ednh kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch<\/td><td>Ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 ba k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh<\/td><td>Kho\u1ea3n 5 \u0110i\u1ec1u 10 N\u0110 252\/2026\/N\u0110-CP<\/td><\/tr><tr><td>Ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, gi\u1ea3i th\u1ec3, chia t\u00e1ch<\/td><td>Ng\u00e0y th\u1ee9 45 k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh<\/td><td>\u0110i\u1ec3m b kho\u1ea3n 5 \u0110i\u1ec1u 10 N\u0110 252\/2026\/N\u0110-CP<\/td><\/tr><\/thead><\/table><p style=\"text-align: justify;\">Doanh nghi\u1ec7p d\u00f9ng n\u0103m t\u00e0i ch\u00ednh kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch c\u1ea7n th\u00f4ng b\u00e1o k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00f3 cho c\u01a1 quan thu\u1ebf t\u1eeb tr\u01b0\u1edbc. V\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p sau quy\u1ebft to\u00e1n v\u00e0 m\u1ed1c t\u1ea1m n\u1ed9p t\u1ed1i thi\u1ec3u c\u1ee7a b\u1ed1n qu\u00fd trong n\u0103m, k\u1ebf to\u00e1n n\u00ean \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp c\u00e1c \u0111i\u1ec1u kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP thay v\u00ec suy ra t\u1eeb th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1.<\/p><h2 style=\"text-align: justify;\">4. C\u00e1ch l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf TNDN t\u1eebng b\u01b0\u1edbc<\/h2><p style=\"text-align: justify;\">C\u00e1ch l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf TNDN g\u1ed3m ba b\u01b0\u1edbc n\u1ed1i ti\u1ebfp nhau: r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u, t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p r\u1ed3i l\u1eadp v\u00e0 n\u1ed9p t\u1edd khai. B\u01b0\u1edbc \u0111\u1ea7u quy\u1ebft \u0111\u1ecbnh ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a hai b\u01b0\u1edbc sau, v\u00ec sai l\u1ec7ch gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 t\u1edd khai l\u00e0 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn h\u1ed3 s\u01a1 ph\u1ea3i khai b\u1ed5 sung. Ba m\u1ee5c d\u01b0\u1edbi \u0111\u00e2y \u0111i l\u1ea7n l\u01b0\u1ee3t qua t\u1eebng b\u01b0\u1edbc.<\/p><h3 style=\"text-align: justify;\">B\u01b0\u1edbc 1. R\u00e0 so\u00e1t s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai<\/h3><p style=\"text-align: justify;\">Tr\u01b0\u1edbc khi m\u1edf ph\u1ea7n m\u1ec1m, k\u1ebf to\u00e1n n\u00ean \u0111\u1ed1i chi\u1ebfu ba nh\u00f3m s\u1ed1 li\u1ec7u: doanh thu, chi ph\u00ed, thu nh\u1eadp kh\u00e1c gi\u1eefa s\u1ed5 chi ti\u1ebft v\u1edbi b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, doanh thu \u0111\u00e3 k\u00ea khai tr\u00ean t\u1edd khai thu\u1ebf GTGT, v\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p t\u1eebng qu\u00fd. C\u00e1c ch\u00eanh l\u1ec7ch c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch b\u1eb1ng ch\u1ee9ng t\u1eeb ch\u1ee9 kh\u00f4ng ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh cho kh\u1edbp.<\/p><p style=\"text-align: justify;\">Ti\u1ebfp theo l\u00e0 r\u00e0 so\u00e1t chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. M\u1ed9t kho\u1ea3n chi ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb khi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t n\u1ebfu t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, kh\u00f4ng thu\u1ed9c nh\u00f3m chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo \u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf TNDN 2025 v\u00e0 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP. Nh\u1eefng kho\u1ea3n ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ph\u1ea3i lo\u1ea1i kh\u1ecfi chi ph\u00ed t\u00ednh thu\u1ebf.<\/p><p style=\"text-align: justify;\">Cu\u1ed1i c\u00f9ng l\u00e0 ki\u1ec3m tra s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc c\u00f2n n\u1eb1m trong th\u1eddi h\u1ea1n 05 n\u0103m hay kh\u00f4ng, x\u00e1c nh\u1eadn doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf \u0111ang hi\u1ec7n h\u00e0nh hay kh\u00f4ng. Danh m\u1ee5c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb r\u1ea5t d\u00e0i n\u00ean L\u1ea1c Vi\u1ec7t s\u1ebd ph\u00e2n t\u00edch ri\u00eang \u1edf b\u00e0i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/p><h3 style=\"text-align: justify;\">B\u01b0\u1edbc 2. T\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p<\/h3><p style=\"text-align: justify;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 11 Lu\u1eadt Thu\u1ebf TNDN 2025, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t. Thu\u1ebf su\u1ea5t chung l\u00e0 20%, c\u00f2n doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 kh\u00f4ng qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng \u00e1p d\u1ee5ng 15%, t\u1eeb tr\u00ean 03 t\u1ef7 \u0111\u1ebfn kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng \u00e1p d\u1ee5ng 17%. Chi ti\u1ebft c\u00e1ch x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t v\u00e0 c\u00f4ng th\u1ee9c \u0111\u1ea7y \u0111\u1ee7 s\u1ebd c\u00f3 trong b\u00e0i h\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh ri\u00eang.<\/p><p style=\"text-align: justify;\">Sau khi c\u00f3 s\u1ed1 thu\u1ebf c\u1ea3 n\u0103m, k\u1ebf to\u00e1n l\u1ea5y s\u1ed1 n\u00e0y tr\u1eeb \u0111i t\u1ed5ng s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p trong b\u1ed1n qu\u00fd. K\u1ebft qu\u1ea3 d\u01b0\u01a1ng l\u00e0 s\u1ed1 ph\u1ea3i n\u1ed9p th\u00eam, k\u1ebft qu\u1ea3 \u00e2m l\u00e0 s\u1ed1 n\u1ed9p th\u1eeba. N\u1ebfu doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n gi\u1ea3m 30% theo Ngh\u1ecb quy\u1ebft 43\/2026\/QH16, ph\u1ea7n gi\u1ea3m \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf sau khi \u0111\u00e3 tr\u1eeb \u01b0u \u0111\u00e3i theo lu\u1eadt.<\/p><p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda (s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh): doanh nghi\u1ec7p A c\u00f3 t\u1ed5ng doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 l\u00e0 20 t\u1ef7 \u0111\u1ed3ng n\u00ean \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17%. Thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a n\u0103m quy\u1ebft to\u00e1n l\u00e0 800 tri\u1ec7u \u0111\u1ed3ng, t\u1ed5ng thu\u1ebf t\u1ea1m n\u1ed9p b\u1ed1n qu\u00fd l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng.<\/p><table><thead><tr><td style=\"text-align: center;\"><strong>Ch\u1ec9 ti\u00eau<\/strong><\/td><td style=\"text-align: center;\"><strong>C\u00e1ch t\u00ednh<\/strong><\/td><td style=\"text-align: center;\"><strong>K\u1ebft qu\u1ea3<\/strong><\/td><\/tr><tr><td>Thu\u1ebf TNDN c\u1ea3 n\u0103m<\/td><td>800 tri\u1ec7u \u00d7 17%<\/td><td>136 tri\u1ec7u \u0111\u1ed3ng<\/td><\/tr><tr><td>\u0110\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m<\/td><td>T\u1ed5ng b\u1ed1n qu\u00fd<\/td><td>100 tri\u1ec7u \u0111\u1ed3ng<\/td><\/tr><tr><td>S\u1ed1 ph\u1ea3i n\u1ed9p th\u00eam<\/td><td>136 tri\u1ec7u \u2212 100 tri\u1ec7u<\/td><td>36 tri\u1ec7u \u0111\u1ed3ng<\/td><\/tr><\/thead><\/table><p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf c\u1ea3 n\u0103m th\u1ea5p h\u01a1n s\u1ed1 t\u1ea1m n\u1ed9p, ph\u1ea7n ch\u00eanh l\u1ec7ch l\u00e0 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0 doanh nghi\u1ec7p ch\u1ecdn c\u00e1ch x\u1eed l\u00fd theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf. Sau quy\u1ebft to\u00e1n, k\u1ebf to\u00e1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh s\u1ed5 s\u00e1ch theo k\u1ebft qu\u1ea3: \u0111\u1ecbnh kho\u1ea3n chi ti\u1ebft c\u00f3 trong b\u00e0i <a href=\"https:\/\/lacviet.vn\/hach-toan-thue-tndn-theo-quy-dinh-moi\/\">h\u1ea1ch to\u00e1n thu\u1ebf TNDN theo quy \u0111\u1ecbnh m\u1edbi<\/a>\u00a0c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/p><h3 style=\"text-align: justify;\">B\u01b0\u1edbc 3. L\u1eadp v\u00e0 n\u1ed9p t\u1edd khai qua c\u1ed5ng thu\u1ebf \u0111i\u1ec7n t\u1eed<\/h3><p style=\"text-align: justify;\">Khi s\u1ed1 li\u1ec7u \u0111\u00e3 ch\u1ed1t, k\u1ebf to\u00e1n l\u1eadp ph\u1ee5 l\u1ee5c tr\u01b0\u1edbc r\u1ed3i m\u1edbi l\u1eadp t\u1edd khai ch\u00ednh, v\u00ec c\u00e1c ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p tr\u00ean t\u1edd khai l\u1ea5y t\u1eeb ph\u1ee5 l\u1ee5c. Theo h\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m HTKK c\u1ee7a MISA, ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf tr\u00ean t\u1edd khai 03\/TNDN \u0111\u01b0\u1ee3c ph\u1ea7n m\u1ec1m t\u1ef1 chuy\u1ec3n t\u1eeb ph\u1ee5 l\u1ee5c 03-1A\/TNDN sang, n\u00ean sai s\u1ed1 \u1edf ph\u1ee5 l\u1ee5c s\u1ebd lan th\u1eb3ng l\u00ean t\u1edd khai.<\/p><p style=\"text-align: justify;\">Sau khi ho\u00e0n t\u1ea5t, t\u1edd khai \u0111\u01b0\u1ee3c xu\u1ea5t \u0111\u1ecbnh d\u1ea1ng XML, k\u00fd s\u1ed1 c\u1ee7a doanh nghi\u1ec7p v\u00e0 n\u1ed9p qua c\u1ed5ng thu\u1ebf \u0111i\u1ec7n t\u1eed. K\u1ebf to\u00e1n c\u1ea7n l\u01b0u th\u00f4ng b\u00e1o c\u01a1 quan thu\u1ebf \u0111\u00e3 ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, v\u00ec th\u00f4ng b\u00e1o n\u00e0y l\u00e0 c\u0103n c\u1ee9 ch\u1ee9ng minh doanh nghi\u1ec7p n\u1ed9p \u0111\u00fang h\u1ea1n. S\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u c\u00f9ng b\u1ed9 h\u1ed3 s\u01a1.<\/p><p style=\"text-align: justify;\">H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u00ean \u0111\u01b0\u1ee3c in ho\u1eb7c l\u01b0u b\u1ea3n \u0111i\u1ec7n t\u1eed k\u00e8m b\u1ea3ng \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u, bi\u00ean b\u1ea3n r\u00e0 so\u00e1t chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan. Khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh, b\u1ed9 t\u00e0i li\u1ec7u n\u00e0y gi\u00fap k\u1ebf to\u00e1n tr\u1ea3 l\u1eddi nhanh m\u00e0 kh\u00f4ng ph\u1ea3i truy l\u1ea1i t\u1eeb \u0111\u1ea7u.<\/p><h2 style=\"text-align: justify;\">5. N\u1ed9p ch\u1eadm h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n b\u1ecb x\u1eed ph\u1ea1t th\u1ebf n\u00e0o?<\/h2><p style=\"text-align: justify;\">N\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n ch\u1eadm h\u1ea1n b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP. M\u1ee9c ph\u1ea1t t\u0103ng d\u1ea7n theo s\u1ed1 ng\u00e0y ch\u1eadm v\u00e0 theo vi\u1ec7c c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p hay kh\u00f4ng. C\u00e1c khung ph\u1ea1t hi\u1ec7n h\u00e0nh nh\u01b0 sau.<\/p><table style=\"width: 100%;\"><thead><tr><td style=\"width: 3.62056%; text-align: center;\"><strong>Khung<\/strong><\/td><td style=\"width: 65.8943%; text-align: center;\"><strong>H\u00e0nh vi<\/strong><\/td><td style=\"width: 29.761%; text-align: center;\"><strong>M\u1ee9c ph\u1ea1t<\/strong><\/td><\/tr><tr><td style=\"width: 3.62056%;\">1<\/td><td style=\"width: 65.8943%; text-align: justify;\">N\u1ed9p qu\u00e1 h\u1ea1n t\u1eeb 01 \u0111\u1ebfn 05 ng\u00e0y v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9<\/td><td style=\"width: 29.761%;\">Ph\u1ea1t c\u1ea3nh c\u00e1o<\/td><\/tr><tr><td style=\"width: 3.62056%;\">2<\/td><td style=\"width: 65.8943%; text-align: justify;\">N\u1ed9p qu\u00e1 h\u1ea1n t\u1eeb 01 \u0111\u1ebfn 30 ng\u00e0y (tr\u1eeb khung 1)<\/td><td style=\"width: 29.761%;\">2.000.000 \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng<\/td><\/tr><tr><td style=\"width: 3.62056%;\">3<\/td><td style=\"width: 65.8943%; text-align: justify;\">N\u1ed9p qu\u00e1 h\u1ea1n t\u1eeb 31 \u0111\u1ebfn 60 ng\u00e0y<\/td><td style=\"width: 29.761%;\">5.000.000 \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng<\/td><\/tr><tr><td style=\"width: 3.62056%;\">4<\/td><td style=\"width: 65.8943%; text-align: justify;\">N\u1ed9p qu\u00e1 h\u1ea1n 61 \u0111\u1ebfn 90 ng\u00e0y; n\u1ed9p qu\u00e1 h\u1ea1n t\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p; kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p; kh\u00f4ng n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft k\u00e8m h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n TNDN<\/td><td style=\"width: 29.761%;\">8.000.000 \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng<\/td><\/tr><tr><td style=\"width: 3.62056%;\">5<\/td><td style=\"width: 65.8943%; text-align: justify;\">N\u1ed9p qu\u00e1 h\u1ea1n tr\u00ean 90 ng\u00e0y, c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p \u0111\u1ee7 thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra ho\u1eb7c l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m<\/td><td style=\"width: 29.761%;\">15.000.000 \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng<\/td><\/tr><\/thead><\/table><p style=\"text-align: justify;\">\u1ede khung 5, n\u1ebfu s\u1ed1 ti\u1ec1n ph\u1ea1t t\u00ednh theo khung l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u00e1t sinh tr\u00ean h\u1ed3 s\u01a1 th\u00ec m\u1ee9c ph\u1ea1t t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p, nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c trung b\u00ecnh c\u1ee7a khung 4. C\u00e1c m\u1ee9c tr\u00ean l\u00e0 m\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng v\u1edbi t\u1ed5 ch\u1ee9c; v\u1edbi c\u00e1 nh\u00e2n, m\u1ee9c ph\u1ea1t b\u1eb1ng m\u1ed9t n\u1eeda theo kho\u1ea3n 5 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/p><p style=\"text-align: justify;\">B\u00ean c\u1ea1nh ti\u1ec1n ph\u1ea1t, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf n\u1ed9p mu\u1ed9n, t\u00ednh theo t\u1ef7 l\u1ec7 0,03% m\u1ed7i ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p. Kho\u1ea3n n\u00e0y l\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh \u0111\u1ed9c l\u1eadp v\u1edbi ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, v\u00ec v\u1eady h\u1ed3 s\u01a1 n\u1ed9p c\u00e0ng mu\u1ed9n th\u00ec t\u1ed5ng chi ph\u00ed ph\u00e1t sinh c\u00e0ng l\u1edbn.<\/p><p style=\"text-align: justify;\">Khi ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 c\u00f3 sai s\u00f3t, doanh nghi\u1ec7p c\u00f3 th\u1ec3 khai b\u1ed5 sung trong th\u1eddi h\u1ea1n 05 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 c\u00f3 sai s\u00f3t. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng khai b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n lu\u00f4n c\u00f3 l\u1ee3i h\u01a1n so v\u1edbi ch\u1edd b\u1ecb ki\u1ec3m tra.<\/p><p style=\"text-align: justify;\">\u0110\u1ec3 tr\u00e1nh r\u01a1i v\u00e0o c\u00e1c khung ph\u1ea1t tr\u00ean, k\u1ebf to\u00e1n n\u00ean \u0111\u1eb7t l\u1ecbch nh\u1eafc n\u1ed9i b\u1ed9 s\u1edbm h\u01a1n h\u1ea1n n\u1ed9p \u00edt nh\u1ea5t hai tu\u1ea7n, ph\u00e2n c\u00f4ng ng\u01b0\u1eddi ch\u1ed1t s\u1ed1 li\u1ec7u v\u00e0 ng\u01b0\u1eddi k\u00fd s\u1ed1 r\u00f5 r\u00e0ng, \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra tr\u1ea1ng th\u00e1i h\u1ed3 s\u01a1 tr\u00ean c\u1ed5ng thu\u1ebf sau khi n\u1ed9p. M\u1ed9t h\u1ed3 s\u01a1 ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 \u0111\u00e3 n\u1ed9p khi c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn th\u00e0nh c\u00f4ng, kh\u00f4ng ph\u1ea3i khi k\u1ebf to\u00e1n b\u1ea5m g\u1eedi.<\/p><h2 style=\"text-align: justify;\">6. L\u1eadp h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n nhanh h\u01a1n v\u1edbi AccNet ERP<\/h2><p style=\"text-align: justify;\">Quy\u1ebft to\u00e1n thu\u1ebf TNDN t\u1ed1n th\u1eddi gian nh\u1ea5t \u1edf kh\u00e2u gom s\u1ed1 li\u1ec7u t\u1eeb nhi\u1ec1u ngu\u1ed3n. Doanh thu n\u1eb1m \u1edf ph\u00e2n h\u1ec7 b\u00e1n h\u00e0ng, chi ph\u00ed n\u1eb1m \u1edf mua h\u00e0ng v\u00e0 ti\u1ec1n l\u01b0\u01a1ng, s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p n\u1eb1m trong s\u1ed5 c\u00e1i. Khi c\u00e1c d\u1eef li\u1ec7u n\u00e0y n\u1eb1m r\u1ea3i r\u00e1c \u1edf nhi\u1ec1u file Excel, r\u1ee7i ro l\u1ec7ch s\u1ed1 gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 t\u1edd khai t\u0103ng l\u00ean, nh\u1ea5t l\u00e0 v\u00e0o \u0111\u00fang giai \u0111o\u1ea1n cao \u0111i\u1ec3m cu\u1ed1i qu\u00fd I.<\/p><p style=\"text-align: justify;\">Gi\u1ea3i ph\u00e1p <a href=\"https:\/\/register.lacviet.vn\/phan-mem-ke-toan\/\" target=\"_blank\" rel=\"nofollow noopener\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n AccNet ERP<\/a>\u00a0c\u00f3 ch\u1ee9c n\u0103ng k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf, c\u00f9ng ch\u1ee9c n\u0103ng nh\u1eafc l\u1ecbch c\u00f4ng vi\u1ec7c \u0111\u1ecbnh k\u1ef3 nh\u01b0 thu\u1ebf, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 b\u00e1o c\u00e1o. Ph\u1ea7n m\u1ec1m t\u1ef1 l\u1eadp t\u1edd khai thu\u1ebf GTGT, TNDN, TNCN t\u1eeb d\u1eef li\u1ec7u ph\u00e1t sinh, xu\u1ea5t t\u1ec7p XML theo chu\u1ea9n HTKK v\u00e0 c\u1ea3nh b\u00e1o l\u1ed7i tr\u01b0\u1edbc khi n\u1ed9p.<\/p><p style=\"text-align: justify;\">Nh\u1edd \u0111\u00f3, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 l\u1eadp t\u1edd khai t\u1eeb ch\u00ednh d\u1eef li\u1ec7u \u0111\u00e3 h\u1ea1ch to\u00e1n thay v\u00ec nh\u1eadp l\u1ea1i s\u1ed1 li\u1ec7u, \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c nh\u1eafc tr\u01b0\u1edbc c\u00e1c m\u1ed1c h\u1ea1n n\u1ed9p. Doanh nghi\u1ec7p \u0111ang t\u00ecm c\u00e1ch r\u00fat ng\u1eafn th\u1eddi gian chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, gi\u1ea3m r\u1ee7i ro n\u1ed9p tr\u1ec5 c\u00f3 th\u1ec3 t\u00ecm hi\u1ec3u th\u00eam v\u1ec1 AccNet ERP \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ee9c ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 c\u1ee7a m\u00ecnh.<\/p><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\/56488\" \/><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&#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_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><p style=\"text-align: justify;\">Trong th\u1ef1c t\u1ebf, l\u1ee3i \u00edch r\u00f5 nh\u1ea5t c\u1ee7a vi\u1ec7c l\u00e0m tr\u00ean m\u1ed9t h\u1ec7 th\u1ed1ng th\u1ed1ng nh\u1ea5t l\u00e0 s\u1ed1 li\u1ec7u truy v\u1ebft \u0111\u01b0\u1ee3c. Khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh m\u1ed9t ch\u1ec9 ti\u00eau tr\u00ean ph\u1ee5 l\u1ee5c, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 l\u1ea7n ng\u01b0\u1ee3c t\u1eeb t\u1edd khai v\u1ec1 s\u1ed5 chi ti\u1ebft r\u1ed3i \u0111\u1ebfn ch\u1ee9ng t\u1eeb g\u1ed1c, thay v\u00ec ph\u1ea3i d\u1ef1ng l\u1ea1i b\u1ea3ng t\u00ednh t\u1eeb \u0111\u1ea7u. \u0110\u00e2y c\u0169ng l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 c\u00e1c k\u1ef3 t\u1ea1m n\u1ed9p trong n\u0103m v\u00e0 k\u1ef3 quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m c\u00f9ng d\u00f9ng m\u1ed9t ngu\u1ed3n d\u1eef li\u1ec7u, h\u1ea1n ch\u1ebf ch\u00eanh l\u1ec7ch khi \u0111\u1ed1i chi\u1ebfu.<\/p><p style=\"text-align: justify;\">Quy\u1ebft to\u00e1n thu\u1ebf TNDN l\u00e0 th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c h\u1eb1ng n\u0103m, v\u1edbi h\u1ea1n n\u1ed9p ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 31\/3 v\u00e0 b\u1ed9 h\u1ed3 s\u01a1 g\u1ed3m t\u1edd khai 03\/TNDN, ph\u1ee5 l\u1ee5c theo ph\u00e1t sinh v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m. \u0110\u1ec3 l\u00e0m \u0111\u00fang, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t chi ph\u00ed, t\u00ednh thu\u1ebf theo thu\u1ebf su\u1ea5t \u0111\u00e3 \u00e1p d\u1ee5ng, \u0111\u1ed1i chi\u1ebfu s\u1ed1 t\u1ea1m n\u1ed9p r\u1ed3i n\u1ed9p qua c\u1ed5ng thu\u1ebf \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc h\u1ea1n. N\u1eafm ch\u1eafc c\u00e1c m\u1ed1c v\u00e0 m\u1ee9c ph\u1ea1t gi\u00fap k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong m\u00f9a quy\u1ebft to\u00e1n.<\/p><h2 style=\"text-align: justify;\">7. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\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-7d7cb98 elementor-widget elementor-widget-n-accordion\" data-id=\"7d7cb98\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1310\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1310\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 ph\u1ea3i n\u1ed9p khi doanh nghi\u1ec7p l\u1ed7 kh\u00f4ng? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1310\" class=\"elementor-element elementor-element-4e56fbb e-con-full e-flex e-con e-child\" data-id=\"4e56fbb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bd9892c elementor-widget elementor-widget-text-editor\" data-id=\"bd9892c\" 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: justify;\">H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n c\u00f3 ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 n\u00ean doanh nghi\u1ec7p l\u1ed7 v\u1eabn l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec3 khai s\u1ed1 l\u1ed7 ph\u00e1t sinh v\u00e0 s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n. S\u1ed1 l\u1ed7 ph\u00e1t sinh trong n\u0103m s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c n\u0103m ti\u1ebfp theo trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a 05 n\u0103m li\u00ean t\u1ee5c. Tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh kh\u00f4ng n\u1ed9p, k\u1ebf to\u00e1n n\u00ean \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/p>\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\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1311\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1311\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u01b0\u1edbc hay quy\u1ebft to\u00e1n thu\u1ebf tr\u01b0\u1edbc? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1311\" class=\"elementor-element elementor-element-f67c37e e-con-full e-flex e-con e-child\" data-id=\"f67c37e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9973a36 elementor-widget elementor-widget-text-editor\" data-id=\"9973a36\" 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: justify;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m l\u00e0 m\u1ed9t th\u00e0nh ph\u1ea7n c\u1ee7a h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN, n\u00ean th\u1ee9 t\u1ef1 h\u1ee3p l\u00fd l\u00e0 ch\u1ed1t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u01b0\u1edbc r\u1ed3i m\u1edbi l\u1eadp t\u1edd khai v\u00e0 ph\u1ee5 l\u1ee5c d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u \u0111\u00e3 ch\u1ed1t. C\u1ea3 hai c\u1ea7n kh\u1edbp nhau \u0111\u1ec3 tr\u00e1nh ph\u1ea3i gi\u1ea3i tr\u00ecnh v\u1ec1 ch\u00eanh l\u1ec7ch.<\/p>\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\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1312\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1312\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Sai s\u1ed1 li\u1ec7u sau khi \u0111\u00e3 n\u1ed9p quy\u1ebft to\u00e1n th\u00ec s\u1eeda th\u1ebf n\u00e0o? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1312\" class=\"elementor-element elementor-element-f87d488 e-con-full e-flex e-con e-child\" data-id=\"f87d488\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-550f9ae elementor-widget elementor-widget-text-editor\" data-id=\"550f9ae\" 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: justify;\">Doanh nghi\u1ec7p l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung. Theo t\u1ed5ng h\u1ee3p c\u1ee7a MISA AMIS d\u1eabn \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 khai b\u1ed5 sung trong th\u1eddi h\u1ea1n 05 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 c\u1ee7a k\u1ef3 c\u00f3 sai s\u00f3t. N\u1ebfu khai b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf, doanh nghi\u1ec7p n\u1ed9p th\u00eam s\u1ed1 thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh.<\/p>\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\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1313\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1313\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Doanh nghi\u1ec7p gi\u1ea3i th\u1ec3 ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNDN trong bao l\u00e2u? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1313\" class=\"elementor-element elementor-element-914665b e-con-full e-flex e-con e-child\" data-id=\"914665b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f5cd68b elementor-widget elementor-widget-text-editor\" data-id=\"f5cd68b\" 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: justify;\">Theo \u0111i\u1ec3m b kho\u1ea3n 5 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, gi\u1ea3i th\u1ec3 ho\u1eb7c chia t\u00e1ch l\u00e0 ng\u00e0y th\u1ee9 45 k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng. K\u1ebf to\u00e1n n\u00ean b\u1eaft \u0111\u1ea7u chu\u1ea9n b\u1ecb s\u1ed1 li\u1ec7u ngay khi doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3.<\/p>\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\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Quy\\u1ebft to\\u00e1n thu\\u1ebf TNDN c\\u00f3 ph\\u1ea3i n\\u1ed9p khi doanh nghi\\u1ec7p l\\u1ed7 kh\\u00f4ng?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"H\\u1ed3 s\\u01a1 quy\\u1ebft to\\u00e1n c\\u00f3 ph\\u1ee5 l\\u1ee5c chuy\\u1ec3n l\\u1ed7 n\\u00ean doanh nghi\\u1ec7p l\\u1ed7 v\\u1eabn l\\u1eadp h\\u1ed3 s\\u01a1 \\u0111\\u1ec3 khai s\\u1ed1 l\\u1ed7 ph\\u00e1t sinh v\\u00e0 s\\u1ed1 l\\u1ed7 \\u0111\\u01b0\\u1ee3c chuy\\u1ec3n. 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Tr\\u01b0\\u1edbc khi quy\\u1ebft \\u0111\\u1ecbnh kh\\u00f4ng n\\u1ed9p, k\\u1ebf to\\u00e1n n\\u00ean \\u0111\\u1ed1i chi\\u1ebfu quy \\u0111\\u1ecbnh c\\u1ee5 th\\u1ec3 v\\u1edbi c\\u01a1 quan thu\\u1ebf qu\\u1ea3n l\\u00fd.\"}},{\"@type\":\"Question\",\"name\":\"N\\u1ed9p b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh tr\\u01b0\\u1edbc hay quy\\u1ebft to\\u00e1n thu\\u1ebf tr\\u01b0\\u1edbc?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"B\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh n\\u0103m l\\u00e0 m\\u1ed9t th\\u00e0nh ph\\u1ea7n c\\u1ee7a h\\u1ed3 s\\u01a1 quy\\u1ebft to\\u00e1n thu\\u1ebf TNDN, n\\u00ean th\\u1ee9 t\\u1ef1 h\\u1ee3p l\\u00fd l\\u00e0 ch\\u1ed1t b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh tr\\u01b0\\u1edbc r\\u1ed3i m\\u1edbi l\\u1eadp t\\u1edd khai v\\u00e0 ph\\u1ee5 l\\u1ee5c d\\u1ef1a tr\\u00ean s\\u1ed1 li\\u1ec7u \\u0111\\u00e3 ch\\u1ed1t. 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N\\u1ebfu khai b\\u1ed5 sung l\\u00e0m t\\u0103ng s\\u1ed1 thu\\u1ebf, doanh nghi\\u1ec7p n\\u1ed9p th\\u00eam s\\u1ed1 thu\\u1ebf v\\u00e0 ti\\u1ec1n ch\\u1eadm n\\u1ed9p ph\\u00e1t sinh.\"}},{\"@type\":\"Question\",\"name\":\"Doanh nghi\\u1ec7p gi\\u1ea3i th\\u1ec3 ph\\u1ea3i quy\\u1ebft to\\u00e1n thu\\u1ebf TNDN trong bao l\\u00e2u?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Theo \\u0111i\\u1ec3m b kho\\u1ea3n 5 \\u0110i\\u1ec1u 10 Ngh\\u1ecb \\u0111\\u1ecbnh 252\\\/2026\\\/N\\u0110-CP, h\\u1ea1n n\\u1ed9p h\\u1ed3 s\\u01a1 quy\\u1ebft to\\u00e1n khi ch\\u1ea5m d\\u1ee9t ho\\u1ea1t \\u0111\\u1ed9ng, gi\\u1ea3i th\\u1ec3 ho\\u1eb7c chia t\\u00e1ch l\\u00e0 ng\\u00e0y th\\u1ee9 45 k\\u1ec3 t\\u1eeb ng\\u00e0y c\\u00f3 quy\\u1ebft \\u0111\\u1ecbnh t\\u01b0\\u01a1ng \\u1ee9ng. K\\u1ebf to\\u00e1n n\\u00ean b\\u1eaft \\u0111\\u1ea7u chu\\u1ea9n b\\u1ecb s\\u1ed1 li\\u1ec7u ngay khi doanh nghi\\u1ec7p quy\\u1ebft \\u0111\\u1ecbnh gi\\u1ea3i th\\u1ec3.\"}}]}<\/script>\n\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","protected":false},"excerpt":{"rendered":"<p>Quy\u1ebft to\u00e1n thu\u1ebf TNDN l\u00e0 vi\u1ec7c doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a c\u1ea3 n\u0103m, r\u1ed3i \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p \u0111\u1ec3 n\u1ed9p b\u1ed5 sung ho\u1eb7c \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb. H\u1ed3 s\u01a1 g\u1ed3m t\u1edd khai m\u1eabu 03\/TNDN c\u00f9ng ph\u1ee5 l\u1ee5c k\u00e8m theo, n\u1ed9p ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":56487,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[151],"tags":[197],"class_list":["post-56488","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-tndn","tag-thue-tndn"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/56488","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=56488"}],"version-history":[{"count":5,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/56488\/revisions"}],"predecessor-version":[{"id":56612,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/56488\/revisions\/56612"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/56487"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=56488"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=56488"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=56488"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}