{"id":56502,"date":"2026-11-04T14:29:59","date_gmt":"2026-11-04T07:29:59","guid":{"rendered":"https:\/\/lacviet.vn\/?p=56502"},"modified":"2026-11-04T14:34:44","modified_gmt":"2026-11-04T07:34:44","slug":"bao-cao-thue","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/bao-cao-thue\/","title":{"rendered":"B\u00e1o c\u00e1o thu\u1ebf 2026: C\u00e1c lo\u1ea1i b\u00e1o c\u00e1o ph\u1ea3i n\u1ed9p, th\u1eddi h\u1ea1n v\u00e0 c\u00e1ch l\u1eadp"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"56502\" class=\"elementor elementor-56502\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15df52c7 e-flex e-con-boxed e-con e-parent\" data-id=\"15df52c7\" 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-787e68c2 elementor-widget elementor-widget-text-editor\" data-id=\"787e68c2\" 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 thu\u1ebf l\u00e0 c\u00e1ch g\u1ecdi quen thu\u1ed9c c\u1ee7a vi\u1ec7c doanh nghi\u1ec7p l\u1eadp v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, g\u1ed3m t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, cho c\u01a1 quan thu\u1ebf theo th\u00e1ng, qu\u00fd ho\u1eb7c n\u0103m. T\u1eeb ng\u00e0y 01\/7\/2026, vi\u1ec7c khai thu\u1ebf th\u1ef1c hi\u1ec7n theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/p><p style=\"text-align: justify;\">V\u1edbi k\u1ebf to\u00e1n m\u1edbi v\u00e0o ngh\u1ec1, ch\u1ee7 doanh nghi\u1ec7p nh\u1ecf l\u1ea7n \u0111\u1ea7u t\u1ef1 l\u00e0m h\u1ed3 s\u01a1 thu\u1ebf, danh s\u00e1ch t\u1edd khai, k\u1ef3\u00a0khai, h\u1ea1n n\u1ed9p d\u1ec5 g\u00e2y r\u1ed1i. Khai thi\u1ebfu m\u1ed9t t\u1edd khai ho\u1eb7c n\u1ed9p tr\u1ec5 v\u00e0i ng\u00e0y c\u00f3 th\u1ec3 k\u00e9o theo ti\u1ec1n ch\u1eadm n\u1ed9p, x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, th\u1eadm ch\u00ed \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn v\u1edbi c\u01a1 quan thu\u1ebf. N\u0103m 2026 c\u00e0ng c\u1ea7n th\u1eadn tr\u1ecdng, v\u00ec b\u1ed9 v\u0103n b\u1ea3n qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi \u0111\u1ed5i h\u1ea1n n\u1ed9p, m\u1eabu bi\u1ec3u, k\u1ef3\u00a0khai c\u1ee7a m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf.<\/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 \u0111\u00fang b\u00e1o c\u00e1o thu\u1ebf l\u00e0 g\u00ec, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p nh\u1eefng lo\u1ea1i n\u00e0o, th\u1eddi h\u1ea1n t\u1eebng lo\u1ea1i, c\u00e1c b\u01b0\u1edbc l\u1eadp h\u1ed3 s\u01a1, c\u00f9ng nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng t\u1eeb 01\/7\/2026.<\/p><h2 style=\"text-align: justify;\">1. B\u00e1o c\u00e1o thu\u1ebf l\u00e0 g\u00ec?<\/h2><p style=\"text-align: justify;\">B\u00e1o c\u00e1o thu\u1ebf l\u00e0 c\u1ee5m t\u1eeb d\u00f9ng trong th\u1ef1c t\u1ebf \u0111\u1ec3 ch\u1ec9 to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi c\u01a1 quan thu\u1ebf nh\u1eb1m k\u00ea khai ngh\u0129a v\u1ee5 thu\u1ebf trong m\u1ed9t k\u1ef3. Ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh \u00edt d\u00f9ng c\u1ee5m n\u00e0y, m\u00e0 th\u01b0\u1eddng g\u1ecdi l\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf. Ba m\u1ee5c d\u01b0\u1edbi \u0111\u00e2y l\u00e0m r\u00f5 kh\u00e1i ni\u1ec7m, vai tr\u00f2, c\u00e1ch ph\u00e2n bi\u1ec7t b\u00e1o c\u00e1o thu\u1ebf v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, v\u1ed1n l\u00e0 hai kh\u00e1i ni\u1ec7m hay b\u1ecb nh\u1ea7m l\u1eabn.<\/p><h3 style=\"text-align: justify;\">1.1. Kh\u00e1i ni\u1ec7m b\u00e1o c\u00e1o thu\u1ebf v\u00e0 c\u00e1ch ph\u00e1p lu\u1eadt g\u1ecdi l\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf<\/h3><p style=\"text-align: justify;\">V\u1ec1 b\u1ea3n ch\u1ea5t, b\u00e1o c\u00e1o thu\u1ebf g\u1ed3m t\u1edd khai thu\u1ebf c\u00f9ng c\u00e1c ph\u1ee5 l\u1ee5c, b\u1ea3ng k\u00ea k\u00e8m theo, trong \u0111\u00f3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh doanh thu, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p r\u1ed3i n\u1ed9p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. C\u0103n c\u1ee9 \u0111\u1ec3 l\u1eadp l\u00e0 d\u1eef li\u1ec7u h\u1ea1ch to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u00e1t sinh trong k\u1ef3. <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=216541&amp;classid=1&amp;typegroupid=3\" target=\"_blank\" rel=\"nofollow noopener\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/a>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026 quy \u0111\u1ecbnh nguy\u00ean t\u1eafc khai thu\u1ebf, t\u00ednh thu\u1ebf, n\u1ed9p thu\u1ebf, khai b\u1ed5 sung.<\/p><p style=\"text-align: justify;\">Theo <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=218690\" target=\"_blank\" rel=\"nofollow noopener\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/a>, k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c chia th\u00e0nh t\u1eebng l\u1ea7n ph\u00e1t sinh, th\u00e1ng, qu\u00fd, n\u0103m, c\u00f2n k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo k\u1ef3 k\u1ebf to\u00e1n n\u0103m, ri\u00eang thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo n\u0103m d\u01b0\u01a1ng l\u1ecbch. M\u1ed7i lo\u1ea1i thu\u1ebf c\u00f3 k\u1ef3 khai ri\u00eang, v\u00ec v\u1eady doanh nghi\u1ec7p kh\u00f4ng c\u00f3 m\u1ed9t &#8220;b\u00e1o c\u00e1o thu\u1ebf&#8221; duy nh\u1ea5t, m\u00e0 ph\u1ea3i n\u1ed9p nhi\u1ec1u h\u1ed3 s\u01a1 kh\u00e1c nhau theo l\u1ecbch c\u1ee7a t\u1eebng lo\u1ea1i thu\u1ebf.<\/p><p style=\"text-align: justify;\">Trong th\u1ef1c t\u1ebf, k\u1ebf to\u00e1n th\u01b0\u1eddng d\u00f9ng c\u00e1ch g\u1ecdi &#8220;n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf&#8221; \u0111\u1ec3 n\u00f3i g\u1ecdn vi\u1ec7c n\u1ed9p t\u1edd khai GTGT h\u1eb1ng th\u00e1ng ho\u1eb7c qu\u00fd, t\u1edd khai thu\u1ebf TNCN, t\u1edd khai quy\u1ebft to\u00e1n TNDN n\u0103m. D\u00f9 c\u00e1ch g\u1ecdi n\u00e0o, doanh nghi\u1ec7p v\u1eabn c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang t\u00ean t\u1edd khai theo v\u0103n b\u1ea3n \u0111\u1ec3 t\u00ecm \u0111\u00fang m\u1eabu bi\u1ec3u, \u0111\u00fang h\u1ea1n n\u1ed9p, \u0111\u00fang c\u01a1 quan ti\u1ebfp nh\u1eadn.<\/p><h3 style=\"text-align: justify;\">1.2. Vai tr\u00f2 c\u1ee7a b\u00e1o c\u00e1o thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf<\/h3><p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf, h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0 ngu\u1ed3n d\u1eef li\u1ec7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5, theo d\u00f5i tu\u00e2n th\u1ee7, ph\u00e1t hi\u1ec7n r\u1ee7i ro. C\u00f9ng v\u1edbi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, d\u1eef li\u1ec7u t\u1eeb c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia, b\u00e1o c\u00e1o thu\u1ebf gi\u00fap c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu doanh thu, chi ph\u00ed, s\u1ed1 thu\u1ebf c\u1ee7a t\u1eebng doanh nghi\u1ec7p.<\/p><p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, b\u00e1o c\u00e1o thu\u1ebf l\u00e0 b\u1eb1ng ch\u1ee9ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf trong t\u1eebng k\u1ef3. H\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, n\u1ed9p \u0111\u00fang h\u1ea1n gi\u00fap doanh nghi\u1ec7p tr\u00e1nh ti\u1ec1n ch\u1eadm n\u1ed9p, tr\u00e1nh x\u1eed ph\u1ea1t, \u0111\u1ed3ng th\u1eddi l\u00e0 c\u01a1 s\u1edf khi c\u1ea7n xin x\u00e1c nh\u1eadn ngh\u0129a v\u1ee5 thu\u1ebf, \u0111\u1ea5u th\u1ea7u, vay v\u1ed1n ho\u1eb7c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf. N\u1ed9i dung khai c\u0169ng ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh kinh doanh th\u1ef1c t\u1ebf, n\u00ean ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 d\u00f9ng \u0111\u1ec3 theo d\u00f5i doanh thu, chi ph\u00ed theo k\u1ef3.<\/p><p style=\"text-align: justify;\">T\u1eeb g\u00f3c \u0111\u1ed9 v\u1eadn h\u00e0nh n\u1ed9i b\u1ed9, vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o thu\u1ebf \u0111\u00fang quy tr\u00ecnh c\u00f2n gi\u00fap doanh nghi\u1ec7p r\u00e0 so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng s\u1ed5 s\u00e1ch. Ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u thu\u1ebf v\u1edbi s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n l\u00e0 t\u00edn hi\u1ec7u s\u1edbm \u0111\u1ec3 ph\u00e1t hi\u1ec7n sai s\u00f3t h\u1ea1ch to\u00e1n, h\u00f3a \u0111\u01a1n thi\u1ebfu, ho\u1eb7c nghi\u1ec7p v\u1ee5 ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn. V\u00ec v\u1eady b\u00e1o c\u00e1o thu\u1ebf kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 h\u00e0nh ch\u00ednh, m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/p><h3 style=\"text-align: justify;\">1.3. Ph\u00e2n bi\u1ec7t b\u00e1o c\u00e1o thu\u1ebf v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h3><p style=\"text-align: justify;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n, k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p theo chu\u1ea9n m\u1ef1c, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n. B\u00e1o c\u00e1o thu\u1ebf khai ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf. Hai lo\u1ea1i c\u00f3 li\u00ean h\u1ec7 ch\u1eb7t ch\u1ebd, v\u00ec s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n l\u00e0 \u0111\u1ea7u v\u00e0o \u0111\u1ec3 l\u1eadp t\u1edd khai thu\u1ebf, nh\u01b0ng m\u1ee5c \u0111\u00edch, c\u00e1ch ghi nh\u1eadn kh\u00e1c nhau.<\/p><p style=\"text-align: justify;\">\u0110i\u1ec3m giao nhau quan tr\u1ecdng l\u00e0 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN. H\u1ed3 s\u01a1 g\u1ed3m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, t\u1edd khai quy\u1ebft to\u00e1n c\u00f9ng c\u00e1c ph\u1ee5 l\u1ee5c. Ri\u00eang doanh nghi\u1ec7p si\u00eau nh\u1ecf n\u1ed9p thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu kh\u00f4ng b\u1eaft bu\u1ed9c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/p><p style=\"text-align: justify;\">V\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 quy \u0111\u1ecbnh ri\u00eang, doanh nghi\u1ec7p c\u00f3 th\u1ec3 xem th\u00eam b\u00e0i vi\u1ebft <a href=\"https:\/\/lacviet.vn\/han-nop-bao-cao-tai-chinh\/\">h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>\u00a0\u0111\u1ec3 ph\u00e2n bi\u1ec7t v\u1edbi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf. Hi\u1ec3u r\u00f5 ranh gi\u1edbi n\u00e0y gi\u00fap k\u1ebf to\u00e1n kh\u00f4ng n\u1ed9p thi\u1ebfu h\u1ed3 s\u01a1 khi quy\u1ebft to\u00e1n, c\u0169ng kh\u00f4ng nh\u1ea7m\u00a0h\u1ea1n n\u1ed9p c\u1ee7a hai lo\u1ea1i b\u00e1o c\u00e1o.<\/p><h2 style=\"text-align: justify;\">2. C\u00e1c lo\u1ea1i b\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p<\/h2><p style=\"text-align: justify;\">S\u1ed1 l\u01b0\u1ee3ng t\u1edd khai doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ph\u1ee5 thu\u1ed9c lo\u1ea1i h\u00ecnh, quy m\u00f4, ng\u00e0nh ngh\u1ec1, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf. Th\u00f4ng th\u01b0\u1eddng, m\u1ed9t doanh nghi\u1ec7p nh\u1ecf ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng c\u00f3 ba nh\u00f3m: b\u00e1o c\u00e1o thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd, b\u00e1o c\u00e1o thu\u1ebf theo n\u0103m, b\u00e1o c\u00e1o thu\u1ebf theo ph\u00e1t sinh. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u00f3m t\u1eaft c\u00e1c nh\u00f3m ch\u00ednh, ba m\u1ee5c ti\u1ebfp theo \u0111i v\u00e0o chi ti\u1ebft.<\/p><table><thead><tr><td style=\"text-align: center;\"><strong>Nh\u00f3m<\/strong><\/td><td style=\"text-align: center;\"><strong>V\u00ed d\u1ee5 t\u1edd khai<\/strong><\/td><td style=\"text-align: center;\"><strong>K\u1ef3 khai<\/strong><\/td><\/tr><tr><td>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/td><td>T\u1edd khai GTGT (m\u1eabu 01\/GTGT v\u1edbi doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb)<\/td><td>Th\u00e1ng ho\u1eb7c qu\u00fd<\/td><\/tr><tr><td>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb t\u1eeb l\u01b0\u01a1ng<\/td><td>T\u1edd khai 05\/KK-TNCN<\/td><td>Qu\u00fd<\/td><\/tr><tr><td>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/td><td>N\u1ed9p ti\u1ec1n t\u1ea1m n\u1ed9p theo qu\u00fd, t\u1edd khai quy\u1ebft to\u00e1n 03\/TNDN<\/td><td>Qu\u00fd (t\u1ea1m n\u1ed9p), n\u0103m (quy\u1ebft to\u00e1n)<\/td><\/tr><tr><td>Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/td><td>T\u1edd khai quy\u1ebft to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp<\/td><td>N\u0103m<\/td><\/tr><tr><td>Khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/td><td>Chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, thu\u1ebf nh\u00e0 th\u1ea7u<\/td><td>T\u1eebng l\u1ea7n ph\u00e1t sinh<\/td><\/tr><\/thead><\/table><h3 style=\"text-align: justify;\">2.1. B\u00e1o c\u00e1o thu\u1ebf theo th\u00e1ng, qu\u00fd<\/h3><p style=\"text-align: justify;\">Nh\u00f3m n\u00e0y g\u1ed3m c\u00e1c t\u1edd khai n\u1ed9p \u0111\u1ecbnh k\u1ef3 trong n\u0103m.<\/p><ul style=\"text-align: justify;\"><li>Th\u1ee9 nh\u1ea5t l\u00e0 t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, n\u1ed9p theo th\u00e1ng ho\u1eb7c qu\u00fd t\u00f9y quy m\u00f4 doanh thu c\u1ee7a doanh nghi\u1ec7p. Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb d\u00f9ng m\u1eabu 01\/GTGT, c\u00f2n c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 nh\u01b0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf d\u00f9ng m\u1eabu kh\u00e1c.<\/li><li>Th\u1ee9 hai l\u00e0 t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp, m\u1eabu 05\/KK-TNCN. Theo n\u1ed9i dung \u0111\u0103ng tr\u00ean <a href=\"https:\/\/xaydungchinhsach.chinhphu.vn\/noi-dung-moi-tai-thong-tu-89-2026-tt-btc-giam-thu-tuc-rut-ngan-thoi-gian-tao-thuan-loi-cho-nguoi-nop-thue-119260812152419765.htm\" target=\"_blank\" rel=\"nofollow noopener\">c\u1ed5ng x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch c\u1ee7a Ch\u00ednh ph\u1ee7<\/a>, <a href=\"https:\/\/vanban.chinhphu.vn\/?classid=1&amp;docid=218974&amp;orggroupid=4&amp;pageid=27160\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/a>\u00a0\u0111\u00e3 b\u00e3i b\u1ecf k\u1ef3 k\u00ea khai th\u00e1ng \u0111\u1ed1i v\u1edbi thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, n\u00ean doanh nghi\u1ec7p ch\u1ec9 c\u00f2n khai theo qu\u00fd. Quy \u0111\u1ecbnh c\u0169 v\u1ec1 vi\u1ec7c khai theo th\u00e1ng khi thu\u1ebf ph\u1ea3i n\u1ed9p v\u01b0\u1ee3t m\u1ed9t m\u1ee9c nh\u1ea5t \u0111\u1ecbnh kh\u00f4ng c\u00f2n \u00e1p d\u1ee5ng cho k\u1ef3 t\u1eeb 01\/7\/2026.<\/li><li>Th\u1ee9 ba l\u00e0 ph\u1ea7n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh theo qu\u00fd. Doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p r\u1ed3i n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch, chi ti\u1ebft c\u00e1ch t\u00ednh v\u00e0 h\u1ea1n n\u1ed9p xem trong b\u00e0i vi\u1ebft v\u1ec1 <a href=\"https:\/\/lacviet.vn\/tam-nop-thue-tndn\/\">t\u1ea1m n\u1ed9p thu\u1ebf TNDN<\/a>. K\u1ebf to\u00e1n n\u00ean l\u1eadp l\u1ecbch ri\u00eang cho t\u1eebng lo\u1ea1i t\u1edd khai \u0111\u1ec3 kh\u00f4ng nh\u1ea7m k\u1ef3 khai gi\u1eefa c\u00e1c lo\u1ea1i thu\u1ebf.<\/li><\/ul><h3 style=\"text-align: justify;\">2.2. B\u00e1o c\u00e1o thu\u1ebf theo n\u0103m<\/h3><p style=\"text-align: justify;\">Nh\u00f3m b\u00e1o c\u00e1o thu\u1ebf theo n\u0103m t\u1eadp trung v\u00e0o quy\u1ebft to\u00e1n. Quan tr\u1ecdng nh\u1ea5t l\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, m\u1eabu 03\/TNDN, k\u00e8m c\u00e1c ph\u1ee5 l\u1ee5c theo th\u1ef1c t\u1ebf ph\u00e1t sinh. \u1ee8ng d\u1ee5ng <a href=\"https:\/\/gdt.gov.vn\/wps\/portal\/home\/hotrokekhai\" target=\"_blank\" rel=\"nofollow noopener\">h\u1ed7 tr\u1ee3 k\u00ea khai (HTKK) c\u1ee7a C\u1ee5c Thu\u1ebf<\/a>\u00a0\u0111\u00e3 \u0111\u01b0\u1ee3c n\u00e2ng c\u1ea5p \u0111\u1ec3 c\u1eadp nh\u1eadt t\u1edd khai 03\/TNDN theo Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, n\u00ean doanh nghi\u1ec7p c\u1ea7n d\u00f9ng phi\u00ean b\u1ea3n m\u1edbi tr\u01b0\u1edbc khi l\u1eadp h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n, tr\u00e1nh sai ch\u1ec9 ti\u00eau.<\/p><p style=\"text-align: justify;\">V\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1ee7y quy\u1ec1n, c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n n\u1ebfu thu\u1ed9c di\u1ec7n. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m l\u00e0 th\u00e0nh ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu c\u1ee7a h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp.<\/p><p style=\"text-align: justify;\">H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n th\u01b0\u1eddng \u0111\u1ed3 s\u1ed9 h\u01a1n h\u1ed3 s\u01a1 k\u1ef3 tr\u01b0\u1edbc nhi\u1ec1u l\u1ea7n. K\u1ebf to\u00e1n n\u00ean b\u1eaft \u0111\u1ea7u r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u t\u1eeb th\u00e1ng 12, \u0111\u1ed1i chi\u1ebfu doanh thu tr\u00ean t\u1edd khai GTGT v\u1edbi doanh thu h\u1ea1ch to\u00e1n, \u0111\u1ed1i chi\u1ebfu chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, t\u1ed5ng h\u1ee3p kho\u1ea3n chi ph\u00ed \u0111i\u1ec1u ch\u1ec9nh t\u0103ng gi\u1ea3m, nh\u1eb1m tr\u00e1nh d\u1ed3n vi\u1ec7c v\u00e0o nh\u1eefng ng\u00e0y cu\u1ed1i th\u00e1ng 3.<\/p><h3 style=\"text-align: justify;\">2.3. B\u00e1o c\u00e1o thu\u1ebf theo ng\u00e0nh ngh\u1ec1 ho\u1eb7c theo ph\u00e1t sinh<\/h3><p style=\"text-align: justify;\">Ngo\u00e0i hai nh\u00f3m tr\u00ean, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 theo ng\u00e0nh ngh\u1ec1 ho\u1eb7c khi ph\u00e1t sinh nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9. M\u1ed9t s\u1ed1 v\u00ed d\u1ee5 g\u1ed3m t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i khi tr\u1ea3 ti\u1ec1n cho nh\u00e0 th\u1ea7u, t\u1edd khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi ng\u00e0nh ch\u1ecbu c\u00e1c lo\u1ea1i thu\u1ebf n\u00e0y, t\u1edd khai khi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/p><p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 ng\u1eafn, ch\u1ec9 kho\u1ea3ng 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5. V\u00ec v\u1eady doanh nghi\u1ec7p n\u00ean c\u00f3 \u0111\u1ea7u m\u1ed1i theo d\u00f5i c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9, th\u00f4ng b\u00e1o cho k\u1ebf to\u00e1n thu\u1ebf ngay khi h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c k\u00fd ho\u1eb7c kho\u1ea3n chi tr\u1ea3 ph\u00e1t sinh.<\/p><p style=\"text-align: justify;\">M\u1ed9t \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 kh\u00f4ng ph\u1ea3i tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n khai thu\u1ebf. Theo <a href=\"https:\/\/xaydungchinhsach.chinhphu.vn\/nguoi-nop-thue-can-chu-dong-khai-va-nop-thue-dung-han-119260918153128809.htm\" target=\"_blank\" rel=\"nofollow noopener\">b\u00e0i h\u01b0\u1edbng d\u1eabn \u0111\u0103ng tr\u00ean c\u1ed5ng th\u00f4ng tin c\u1ee7a Ch\u00ednh ph\u1ee7<\/a>, \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh ri\u00eang c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu t\u1eebng tr\u01b0\u1eddng h\u1ee3p thay v\u00ec t\u1ef1 cho r\u1eb1ng kh\u00f4ng c\u00f3 doanh thu th\u00ec kh\u00f4ng ph\u1ea3i khai.<\/p><h2 style=\"text-align: justify;\">3. Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf theo th\u00e1ng, qu\u00fd, n\u0103m<\/h2><p style=\"text-align: justify;\">Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, ph\u00e2n theo t\u1eebng lo\u1ea1i k\u1ef3 khai. Theo b\u00e0i t\u1ed5ng h\u1ee3p tr\u00ean <a href=\"https:\/\/xaydungchinhsach.chinhphu.vn\/quy-dinh-thoi-han-nop-ho-so-khai-thue-119260703120801722.htm\" target=\"_blank\" rel=\"nofollow noopener\">c\u1ed5ng x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch c\u1ee7a Ch\u00ednh ph\u1ee7<\/a>, c\u00e1c m\u1ed1c ch\u00ednh nh\u01b0 b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y.<\/p><table><thead><tr><td style=\"text-align: center;\"><strong>Lo\u1ea1i k\u1ef3 khai<\/strong><\/td><td style=\"text-align: center;\"><strong>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t<\/strong><\/td><\/tr><tr><td>T\u1eebng l\u1ea7n ph\u00e1t sinh<\/td><td>Ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp theo ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf<\/td><\/tr><tr><td>Th\u00e1ng<\/td><td>Ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo<\/td><\/tr><tr><td>Qu\u00fd<\/td><td>Ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u c\u1ee7a qu\u00fd ti\u1ebfp theo<\/td><\/tr><tr><td>N\u0103m<\/td><td>Ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch (ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh) ti\u1ebfp theo<\/td><\/tr><tr><td>Quy\u1ebft to\u00e1n thu\u1ebf<\/td><td>Ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy\u1ebft to\u00e1n<\/td><\/tr><tr><td>Quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n<\/td><td>Ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 4 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch<\/td><\/tr><\/thead><\/table><p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch, h\u1ea1n n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m l\u00e0 31\/3 c\u1ee7a n\u0103m sau. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n l\u00e0 ng\u00e0y th\u1ee9 45 k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng.<\/p><p style=\"text-align: justify;\">Khi h\u1ea1n n\u1ed9p tr\u00f9ng ng\u00e0y ngh\u1ec9, th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo c\u1ee7a ng\u00e0y ngh\u1ec9 \u0111\u00f3. Doanh nghi\u1ec7p b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi b\u1ea5t kh\u1ea3 kh\u00e1ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf kh\u00f4ng qu\u00e1 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n, theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf \u0111\u0103ng tr\u00ean c\u1ed5ng th\u00f4ng tin c\u1ee7a Ch\u00ednh ph\u1ee7. N\u00ean ph\u00e2n bi\u1ec7t h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 v\u1edbi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf, v\u00ec hai m\u1ed1c n\u00e0y c\u00f3 th\u1ec3 kh\u00e1c nhau, ch\u1eb3ng h\u1ea1n khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf theo ngh\u1ecb \u0111\u1ecbnh ri\u00eang.<\/p><p style=\"text-align: justify;\">\u0110\u1ec3 qu\u1ea3n l\u00fd th\u1eddi h\u1ea1n hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p n\u00ean l\u1eadp l\u1ecbch n\u1ed9p thu\u1ebf c\u1ea3 n\u0103m ngay t\u1eeb th\u00e1ng 1, ghi r\u00f5 lo\u1ea1i t\u1edd khai, k\u1ef3 khai, ng\u00e0y h\u1ea1n, ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch, ng\u01b0\u1eddi d\u1ef1 ph\u00f2ng. L\u1ecbch n\u00e0y c\u1ea7n c\u00f3 m\u1ed1c nh\u1eafc tr\u01b0\u1edbc h\u1ea1n kho\u1ea3ng n\u0103m ng\u00e0y l\u00e0m vi\u1ec7c, \u0111\u1ec3 k\u1ebf to\u00e1n c\u00f2n th\u1eddi gian x\u1eed l\u00fd khi ph\u00e1t sinh s\u1ef1 c\u1ed1 v\u1ec1 ch\u1eef k\u00fd s\u1ed1, \u0111\u01b0\u1eddng truy\u1ec1n ho\u1eb7c s\u1ed1 li\u1ec7u ch\u01b0a kh\u1edbp. Khi c\u00f3 v\u0103n b\u1ea3n m\u1edbi thay \u0111\u1ed5i h\u1ea1n n\u1ed9p, ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch c\u1eadp nh\u1eadt l\u1ecbch ngay, r\u1ed3i th\u00f4ng b\u00e1o cho c\u1ea3 b\u1ed9 ph\u1eadn.<\/p><p style=\"text-align: justify;\">Chi ti\u1ebft v\u1ec1 vi\u1ec7c gia h\u1ea1n, c\u00e1ch t\u00ednh ng\u00e0y, m\u1ee9c x\u1eed ph\u1ea1t khi n\u1ed9p ch\u1eadm \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch trong b\u00e0i vi\u1ebft ri\u00eang v\u1ec1 <a href=\"https:\/\/lacviet.vn\/thoi-han-nop-to-khai-thue\/\">th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf<\/a>.<\/p><h2 style=\"text-align: justify;\">4. C\u00e1ch l\u1eadp b\u00e1o c\u00e1o thu\u1ebf t\u1eebng b\u01b0\u1edbc<\/h2><p style=\"text-align: justify;\">Quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o thu\u1ebf n\u00ean \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a th\u00e0nh n\u0103m b\u01b0\u1edbc c\u1ed1 \u0111\u1ecbnh, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed7i k\u1ef3 theo c\u00f9ng m\u1ed9t th\u1ee9 t\u1ef1. C\u00e1ch l\u00e0m n\u00e0y v\u1eeba gi\u1ea3m sai s\u00f3t, v\u1eeba gi\u00fap ng\u01b0\u1eddi m\u1edbi nh\u1eadn b\u00e0n giao d\u1ec5 n\u1eafm vi\u1ec7c. N\u0103m b\u01b0\u1edbc d\u01b0\u1edbi \u0111\u00e2y \u0111i t\u1eeb vi\u1ec7c ch\u1ed1t danh s\u00e1ch t\u1edd khai, \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u, ch\u1ecdn \u0111\u00fang m\u1eabu, l\u1eadp r\u1ed3i n\u1ed9p h\u1ed3 s\u01a1, \u0111\u1ebfn l\u01b0u ch\u1ee9ng t\u1eeb, theo d\u00f5i sau khi n\u1ed9p.<\/p><h3 style=\"text-align: justify;\">B\u01b0\u1edbc 1: Ch\u1ed1t k\u1ef3 khai thu\u1ebf, danh s\u00e1ch t\u1edd khai c\u1ea7n n\u1ed9p<\/h3><p style=\"text-align: justify;\">Vi\u1ec7c \u0111\u1ea7u ti\u00ean m\u1ed7i k\u1ef3 l\u00e0 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p nh\u1eefng h\u1ed3 s\u01a1 n\u00e0o, theo k\u1ef3 n\u00e0o. K\u1ebf to\u00e1n n\u00ean m\u1edf l\u1ea1i l\u1ecbch n\u1ed9p thu\u1ebf c\u1ea3 n\u0103m, \u0111\u00e1nh d\u1ea5u c\u00e1c t\u1edd khai \u0111\u1ebfn h\u1ea1n trong k\u1ef3, r\u1ed3i \u0111\u1ed1i chi\u1ebfu v\u1edbi nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh. Thu\u1ebf GTGT khai theo th\u00e1ng ho\u1eb7c qu\u00fd, thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb 01\/7\/2026 ch\u1ec9 khai theo qu\u00fd, thu\u1ebf TNDN t\u1ea1m n\u1ed9p theo qu\u00fd r\u1ed3i quy\u1ebft to\u00e1n theo n\u0103m, c\u00f2n thu\u1ebf nh\u00e0 th\u1ea7u hay chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p><p style=\"text-align: justify;\">K\u1ef3 khai thu\u1ebf GTGT \u0111\u00e3 ch\u1ecdn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh trong c\u1ea3 n\u0103m d\u01b0\u01a1ng l\u1ecbch theo \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, n\u00ean k\u1ebf to\u00e1n c\u1ea7n ghi r\u00f5 k\u1ef3 khai \u0111ang \u00e1p d\u1ee5ng ngay\u00a0trong l\u1ecbch n\u1ed9p thu\u1ebf. B\u01b0\u1edbc n\u00e0y c\u0169ng l\u00e0 l\u00fac ki\u1ec3m tra k\u1ef3 \u0111\u00f3 doanh nghi\u1ec7p c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf hay kh\u00f4ng. \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP li\u1ec7t k\u00ea c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu t\u1eebng tr\u01b0\u1eddng h\u1ee3p thay v\u00ec t\u1ef1 k\u1ebft lu\u1eadn ch\u1ec9 v\u00ec k\u1ef3 \u0111\u00f3 kh\u00f4ng ph\u00e1t sinh doanh thu.<\/p><p style=\"text-align: justify;\">Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m kinh doanh t\u1ea1i t\u1ec9nh kh\u00e1c s\u1ebd c\u00f3 s\u1ed1 t\u1edd khai, ph\u1ee5 l\u1ee5c ph\u00e2n b\u1ed5 t\u0103ng l\u00ean \u0111\u00e1ng k\u1ec3. N\u00ean l\u1eadp b\u1ea3ng theo d\u00f5i t\u1edd khai theo t\u1eebng \u0111\u01a1n v\u1ecb, ghi r\u00f5 k\u1ef3 khai, h\u1ea1n n\u1ed9p, ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch, ng\u00e0y n\u1ed9p, s\u1ed1 th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn. Ng\u01b0\u1eddi m\u1edbi nh\u1eadn b\u00e0n giao ch\u1ec9 c\u1ea7n nh\u00ecn b\u1ea3ng n\u00e0y l\u00e0 n\u1eafm \u0111\u01b0\u1ee3c to\u00e0n b\u1ed9 vi\u1ec7c c\u1ea7n l\u00e0m trong k\u1ef3, c\u00f2n ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 nh\u1eafc vi\u1ec7c tr\u01b0\u1edbc h\u1ea1n.<\/p><h3 style=\"text-align: justify;\">B\u01b0\u1edbc 2: \u0110\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed5 s\u00e1ch<\/h3><p style=\"text-align: justify;\">Tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai, k\u1ebf to\u00e1n so kh\u1edbp h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a k\u1ef3. C\u00e1c \u0111i\u1ec3m c\u1ea7n r\u00e0 g\u1ed3m h\u00f3a \u0111\u01a1n xu\u1ea5t sai ch\u01b0a x\u1eed l\u00fd, h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp nh\u01b0ng ch\u01b0a h\u1ea1ch to\u00e1n, h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu h\u1ea1ch to\u00e1n v\u1edbi doanh thu tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. H\u00f3a \u0111\u01a1n sai s\u00f3t n\u00ean x\u1eed l\u00fd xong ngay trong k\u1ef3, c\u00e1ch x\u1eed l\u00fd xem th\u00eam b\u00e0i h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/lacviet.vn\/cach-lap-hoa-don-dieu-chinh\/\">c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/a>.<\/p><p style=\"text-align: justify;\">K\u1ebf to\u00e1n n\u00ean so s\u00e1nh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra tr\u00ean t\u1edd khai v\u1edbi doanh thu h\u1ea1ch to\u00e1n, r\u1ed3i ki\u1ec3m tra c\u00e1c bi\u1ebfn \u0111\u1ed9ng l\u1edbn so v\u1edbi k\u1ef3 tr\u01b0\u1edbc. C\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng khai th\u00e1c d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 c\u1ea3nh b\u00e1o r\u1ee7i ro, v\u00ec v\u1eady ch\u00eanh l\u1ec7ch kh\u00f4ng gi\u1ea3i th\u00edch \u0111\u01b0\u1ee3c l\u00e0 d\u1ea5u hi\u1ec7u d\u1ec5 b\u1ecb y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh. B\u01b0\u1edbc \u0111\u1ed1i chi\u1ebfu c\u0169ng l\u00e0 d\u1ecbp t\u00ecm ra nghi\u1ec7p v\u1ee5 ch\u01b0a ghi nh\u1eadn trong s\u1ed5, \u0111\u1ec3 b\u1ed5 sung tr\u01b0\u1edbc khi ch\u1ed1t s\u1ed1 li\u1ec7u thu\u1ebf.<\/p><p style=\"text-align: justify;\">N\u00ean l\u01b0u l\u1ea1i b\u1ea3ng \u0111\u1ed1i chi\u1ebfu c\u00f9ng ghi ch\u00fa gi\u1ea3i th\u00edch cho t\u1eebng kho\u1ea3n ch\u00eanh l\u1ec7ch. Khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh, ho\u1eb7c khi c\u00f3 ng\u01b0\u1eddi m\u1edbi ti\u1ebfp nh\u1eadn c\u00f4ng vi\u1ec7c, t\u00e0i li\u1ec7u n\u00e0y gi\u00fap truy ng\u01b0\u1ee3c ngu\u1ed3n g\u1ed1c s\u1ed1 li\u1ec7u nhanh h\u01a1n nhi\u1ec1u so v\u1edbi vi\u1ec7c d\u00f2 l\u1ea1i t\u1eeb \u0111\u1ea7u.<\/p><h3 style=\"text-align: justify;\">B\u01b0\u1edbc 3: Ch\u1ecdn \u0111\u00fang m\u1eabu t\u1edd khai theo k\u1ef3 \u00e1p d\u1ee5ng<\/h3><p style=\"text-align: justify;\">M\u1eabu t\u1edd khai ph\u1ee5 thu\u1ed9c v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf, kh\u00f4ng ph\u1ee5 thu\u1ed9c ng\u00e0y n\u1ed9p. H\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 01\/7\/2026 th\u1ef1c hi\u1ec7n theo m\u1eabu bi\u1ec3u \u00e1p d\u1ee5ng tr\u01b0\u1edbc khi Th\u00f4ng t\u01b0 89\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c. T\u1eeb k\u1ef3 sau \u0111\u00f3, doanh nghi\u1ec7p d\u00f9ng m\u1eabu theo Ph\u1ee5 l\u1ee5c I c\u1ee7a th\u00f4ng t\u01b0 n\u00e0y. V\u00ed d\u1ee5 minh h\u1ecda: t\u1edd khai thu\u1ebf GTGT c\u1ee7a th\u00e1ng 6\/2026 n\u1ed9p v\u00e0o th\u00e1ng 7\/2026 v\u1eabn d\u00f9ng m\u1eabu c\u0169, c\u00f2n t\u1edd khai c\u1ee7a th\u00e1ng 7\/2026 d\u00f9ng m\u1eabu m\u1edbi.<\/p><p style=\"text-align: justify;\">C\u00e1c t\u1edd khai doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p g\u1ed3m t\u1edd khai thu\u1ebf GTGT m\u1eabu 01\/GTGT v\u1edbi doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb, t\u1edd khai thu\u1ebf TNCN kh\u1ea5u tr\u1eeb t\u1eeb ti\u1ec1n l\u01b0\u01a1ng m\u1eabu 05\/KK-TNCN, t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN m\u1eabu 03\/TNDN. T\u00ean m\u1eabu, s\u1ed1 hi\u1ec7u, ch\u1ec9 ti\u00eau c\u00f3 th\u1ec3 kh\u00e1c nhau gi\u1eefa k\u1ef3 c\u0169 v\u1edbi k\u1ef3 m\u1edbi, n\u00ean k\u1ebf to\u00e1n kh\u00f4ng n\u00ean l\u1ea5y t\u1edd khai k\u1ef3 tr\u01b0\u1edbc l\u00e0m khu\u00f4n r\u1ed3i ch\u1ec9 s\u1eeda s\u1ed1 li\u1ec7u.<\/p><p style=\"text-align: justify;\">Tr\u01b0\u1edbc k\u1ef3 n\u1ed9p \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng m\u1eabu m\u1edbi, c\u1ea7n c\u1eadp nh\u1eadt phi\u00ean b\u1ea3n ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ho\u1eb7c \u1ee9ng d\u1ee5ng h\u1ed7 tr\u1ee3 k\u00ea khai, r\u1ed3i ki\u1ec3m tra t\u00ean m\u1eabu hi\u1ec3n th\u1ecb tr\u00ean ph\u1ea7n m\u1ec1m c\u00f3 kh\u1edbp Ph\u1ee5 l\u1ee5c I hay kh\u00f4ng. N\u1ebfu m\u1ed9t k\u1ef3 ph\u1ea3i l\u1eadp c\u1ea3 t\u1edd khai theo m\u1eabu c\u0169 l\u1eabn t\u1edd khai theo m\u1eabu m\u1edbi, ch\u1eb3ng h\u1ea1n khi khai b\u1ed5 sung cho k\u1ef3 tr\u01b0\u1edbc 01\/7\/2026, n\u00ean ghi ch\u00fa ri\u00eang trong b\u1ea3ng theo d\u00f5i \u0111\u1ec3 kh\u00f4ng d\u00f9ng nh\u1ea7m m\u1eabu.<\/p><h3 style=\"text-align: justify;\">B\u01b0\u1edbc 4: L\u1eadp t\u1edd khai, ki\u1ec3m tra l\u1ed7i, k\u00fd s\u1ed1, n\u1ed9p \u0111i\u1ec7n t\u1eed<\/h3><p style=\"text-align: justify;\">Sau khi \u0111\u00e3 c\u00f3 s\u1ed1 li\u1ec7u \u0111\u1ed1i chi\u1ebfu v\u00e0 ch\u1ecdn \u0111\u00fang m\u1eabu, k\u1ebf to\u00e1n l\u1eadp t\u1edd khai tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ho\u1eb7c \u1ee9ng d\u1ee5ng h\u1ed7 tr\u1ee3 k\u00ea khai, ki\u1ec3m tra l\u1ed7i ch\u1ec9 ti\u00eau do ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o, k\u00fd s\u1ed1, r\u1ed3i n\u1ed9p b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed. Theo n\u1ed9i dung C\u1ee5c Thu\u1ebf gi\u1edbi thi\u1ec7u v\u1ec1 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, khi h\u1ec7 th\u1ed1ng \u0111\u00e3 c\u00f3 \u0111\u1ee7 th\u00f4ng tin, d\u1eef li\u1ec7u \u0111\u1ec3 t\u00ednh thu\u1ebf, h\u1ec7 th\u1ed1ng c\u00f3 th\u1ec3 t\u1ef1 t\u1ea1o l\u1eadp t\u1edd khai h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Th\u00f4ng t\u01b0 c\u0169ng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 h\u01a1n \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed, trong \u0111\u00f3 b\u1ed5 sung vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed.<\/p><p style=\"text-align: justify;\">D\u00f9 h\u1ec7 th\u1ed1ng h\u1ed7 tr\u1ee3 \u0111\u1ebfn \u0111\u00e2u, doanh nghi\u1ec7p v\u1eabn ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u1ed3 s\u01a1 \u0111\u00e3 n\u1ed9p. V\u00ec v\u1eady tr\u01b0\u1edbc khi n\u1ed9p n\u00ean c\u00f3 b\u01b0\u1edbc so\u00e1t x\u00e9t \u0111\u1ed9c l\u1eadp: ng\u01b0\u1eddi l\u1eadp t\u1edd khai g\u1eedi b\u1ea3n nh\u00e1p cho k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng \u0111\u1ec3 ki\u1ec3m tra ch\u00e9o c\u00e1c ch\u1ec9 ti\u00eau ch\u00ednh nh\u01b0 doanh thu, thu\u1ebf \u0111\u1ea7u ra, thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. B\u01b0\u1edbc n\u00e0y t\u1ed1n \u00edt th\u1eddi gian nh\u01b0ng gi\u1ea3m \u0111\u00e1ng k\u1ec3 nguy c\u01a1 ph\u1ea3i khai b\u1ed5 sung sau \u0111\u00f3, nh\u1ea5t l\u00e0 v\u1edbi nh\u1eefng k\u1ef3 c\u00f3 nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/p><p style=\"text-align: justify;\">V\u1ec1 th\u1eddi \u0111i\u1ec3m, n\u00ean n\u1ed9p s\u1edbm h\u01a1n h\u1ea1n t\u1ed1i thi\u1ec3u v\u00e0i ng\u00e0y l\u00e0m vi\u1ec7c. Kho\u1ea3ng \u0111\u1ec7m n\u00e0y cho ph\u00e9p x\u1eed l\u00fd c\u00e1c s\u1ef1 c\u1ed1 th\u01b0\u1eddng g\u1eb7p nh\u01b0 ch\u1eef k\u00fd s\u1ed1 h\u1ebft h\u1ea1n, \u0111\u01b0\u1eddng truy\u1ec1n ch\u1eadm, h\u1ec7 th\u1ed1ng b\u00e1o l\u1ed7i, ho\u1eb7c s\u1ed1 li\u1ec7u ch\u01b0a kh\u1edbp ph\u00e1t hi\u1ec7n v\u00e0o ph\u00fat cu\u1ed1i.<\/p><h3 style=\"text-align: justify;\">B\u01b0\u1edbc 5: L\u01b0u th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, theo d\u00f5i tr\u1ea1ng th\u00e1i x\u1eed l\u00fd<\/h3><p style=\"text-align: justify;\">N\u1ed9p h\u1ed3 s\u01a1 ch\u01b0a ph\u1ea3i l\u00e0 b\u01b0\u1edbc cu\u1ed1i. Sau khi g\u1eedi, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn ho\u1eb7c kh\u00f4ng ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, \u0111\u01b0\u1ee3c g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua ch\u00ednh h\u1ec7 th\u1ed1ng m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u00f9ng \u0111\u1ec3 g\u1eedi h\u1ed3 s\u01a1. Theo th\u00f4ng tin v\u1ec1 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn th\u00f4ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh ch\u1eadm nh\u1ea5t 01 ng\u00e0y l\u00e0m vi\u1ec7c sau khi h\u1ec7 th\u1ed1ng ghi nh\u1eadn vi\u1ec7c n\u1ed9p. N\u1ebfu h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp nh\u1eadn, n\u00ean \u0111\u1ecdc k\u1ef9 l\u00fd do, s\u1eeda r\u1ed3i g\u1eedi l\u1ea1i ngay trong ng\u00e0y \u0111\u1ec3 kh\u00f4ng s\u00e1t h\u1ea1n n\u1ed9p.<\/p><p style=\"text-align: justify;\">Ti\u1ebfp theo l\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf (n\u1ebfu c\u00f3) tr\u01b0\u1edbc h\u1ea1n. H\u1ea1n n\u1ed9p h\u1ed3 s\u01a1, h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf l\u00e0 hai m\u1ed1c c\u00f3 th\u1ec3 kh\u00e1c nhau, n\u00ean k\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i ri\u00eang t\u1eebng m\u1ed1c. Sau khi n\u1ed9p ti\u1ec1n, c\u1ea7n l\u01b0u ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n c\u00f9ng th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn, b\u1ea3n t\u1edd khai, b\u1ea3ng k\u00ea, b\u1ea3ng \u0111\u1ed1i chi\u1ebfu c\u1ee7a k\u1ef3 v\u00e0o h\u1ed3 s\u01a1 thu\u1ebf, theo th\u1eddi h\u1ea1n l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/p><p style=\"text-align: justify;\">Cu\u1ed1i c\u00f9ng, n\u00ean \u0111\u1ed1i chi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean t\u1edd khai v\u1edbi s\u1ed1 \u0111\u00e3 h\u1ea1ch to\u00e1n, s\u1ed1 \u0111\u00e3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch trong s\u1ed5 k\u1ebf to\u00e1n. N\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t sau khi \u0111\u00e3 n\u1ed9p, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c 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\u00ean x\u1eed l\u00fd c\u00e0ng s\u1edbm c\u00e0ng t\u1ed1t \u0111\u1ec3 h\u1ea1n ch\u1ebf ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh th\u00eam.<\/p><h2 style=\"text-align: justify;\">5. Nh\u1eefng thay \u0111\u1ed5i v\u1ec1 h\u1ed3 s\u01a1 khai thu\u1ebf t\u1eeb 01\/7\/2026<\/h2><p style=\"text-align: justify;\">B\u1ed9 v\u0103n b\u1ea3n qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi t\u1ea1o ra lo\u1ea1t thay \u0111\u1ed5i m\u00e0 k\u1ebf to\u00e1n c\u1ea7n n\u1eafm ngay. Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, thay Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019. Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, ban h\u00e0nh ng\u00e0y 30\/6\/2026, thay th\u1ebf c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP. Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, g\u1ed3m 10 ch\u01b0\u01a1ng, 101 \u0111i\u1ec1u, thay h\u1ec7 th\u1ed1ng h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/p><ul style=\"text-align: justify;\"><li>V\u1ec1 k\u1ef3 khai v\u00e0 h\u1ea1n n\u1ed9p, h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 theo qu\u00fd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau, thay cho m\u1ed1c ng\u00e0y 30 tr\u01b0\u1edbc \u0111\u00e2y. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ch\u1ec9 c\u00f2n khai theo qu\u00fd, b\u00e3i b\u1ecf k\u1ef3 khai th\u00e1ng. V\u1ec1 th\u1eddi h\u1ea1n khai b\u1ed5 sung, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n sai s\u00f3t \u0111\u01b0\u1ee3c khai b\u1ed5 sung trong 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, thay v\u00ec 10 n\u0103m nh\u01b0 tr\u01b0\u1edbc.<\/li><li>V\u1ec1 m\u1eabu bi\u1ec3u, h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 01\/7\/2026 th\u1ef1c hi\u1ec7n theo m\u1eabu bi\u1ec3u \u00e1p d\u1ee5ng tr\u01b0\u1edbc khi Th\u00f4ng t\u01b0 89 c\u00f3 hi\u1ec7u l\u1ef1c. T\u1eeb k\u1ef3 sau, doanh nghi\u1ec7p ph\u1ea3i d\u00f9ng m\u1eabu m\u1edbi. V\u1ec1 th\u1ee7 t\u1ee5c, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u \u0111\u00e3 c\u00f3 trong h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c c\u01a1 quan thu\u1ebf \u0111\u00e3 khai th\u00e1c \u0111\u01b0\u1ee3c t\u1eeb c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia.<\/li><\/ul><p style=\"text-align: justify;\">Nh\u1eefng thay \u0111\u1ed5i n\u00e0y v\u1eeba gi\u1ea3m b\u1edbt th\u1ee7 t\u1ee5c, v\u1eeba \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n c\u1eadp nh\u1eadt nhanh h\u01a1n. Doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t l\u1ea1i l\u1ecbch n\u1ed9p thu\u1ebf \u0111\u00e3 l\u1eadp cho n\u0103m 2026, x\u00f3a b\u1ecf c\u00e1c m\u1ed1c theo quy \u0111\u1ecbnh c\u0169, b\u1ed5 sung m\u1ed1c m\u1edbi, c\u1eadp nh\u1eadt phi\u00ean b\u1ea3n \u1ee9ng d\u1ee5ng k\u00ea khai tr\u01b0\u1edbc k\u1ef3 n\u1ed9p \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng m\u1eabu m\u1edbi. \u0110\u00e2y c\u0169ng l\u00e0 d\u1ecbp th\u00edch h\u1ee3p \u0111\u1ec3 chu\u1ea9n h\u00f3a l\u1ea1i quy tr\u00ecnh n\u1ed9i b\u1ed9, ph\u00e2n c\u00f4ng l\u1ea1i ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch t\u1eebng lo\u1ea1i t\u1edd khai.<\/p><h2 style=\"text-align: justify;\">6. T\u1ef1 \u0111\u1ed9ng h\u00f3a l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf v\u1edbi AccNet ERP<\/h2><p style=\"text-align: justify;\">M\u1ed9t k\u1ebf to\u00e1n ph\u1ee5 tr\u00e1ch nhi\u1ec1u doanh nghi\u1ec7p, ho\u1eb7c m\u1ed9t doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u chi nh\u00e1nh, ph\u1ea3i x\u1eed l\u00fd h\u00e0ng ch\u1ee5c t\u1edd khai m\u1ed7i n\u0103m, m\u1ed7i t\u1edd khai l\u1ea1i c\u00f3 h\u1ea1n v\u00e0 m\u1eabu ri\u00eang. N\u1ebfu s\u1ed1 li\u1ec7u n\u1eb1m r\u1ea3i r\u00e1c, vi\u1ec7c l\u1eadp t\u1eebng t\u1edd khai t\u1ed1n nhi\u1ec1u th\u1eddi gian nh\u1eadp li\u1ec7u, d\u1ec5 sai ch\u1ec9 ti\u00eau, kh\u00f3 \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n.<\/p><p style=\"text-align: justify;\"><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\u1ee7a L\u1ea1c Vi\u1ec7t c\u00f3 ch\u1ee9c n\u0103ng k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf, nh\u1eafc l\u1ecbch c\u00f4ng vi\u1ec7c \u0111\u1ecbnh k\u1ef3 cho thu\u1ebf, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u00e1o c\u00e1o. Theo gi\u1edbi thi\u1ec7u tr\u00ean trang s\u1ea3n ph\u1ea9m, h\u1ec7 th\u1ed1ng 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, c\u1ea3nh b\u00e1o l\u1ed7i tr\u01b0\u1edbc khi n\u1ed9p, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 l\u1eadp t\u1edd khai theo chi nh\u00e1nh, d\u1ef1 \u00e1n, h\u1ee3p \u0111\u1ed3ng.<\/p><p style=\"text-align: center;\">\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\/56502\" \/><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;\">Khi d\u1eef li\u1ec7u h\u1ea1ch to\u00e1n, h\u00f3a \u0111\u01a1n, thu\u1ebf n\u1eb1m c\u00f9ng m\u1ed9t n\u1ec1n t\u1ea3ng, k\u1ebf to\u00e1n d\u1ec5 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u t\u1edd khai v\u1edbi s\u1ed5 s\u00e1ch, ph\u00e1t hi\u1ec7n ch\u00eanh l\u1ec7ch s\u1edbm h\u01a1n. L\u1ecbch nh\u1eafc vi\u1ec7c \u0111\u1ecbnh k\u1ef3 c\u0169ng gi\u00fap tr\u00e1nh b\u1ecf s\u00f3t h\u1ea1n n\u1ed9p, nh\u1ea5t l\u00e0 trong giai \u0111o\u1ea1n nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c. V\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u d\u1ef1 \u00e1n ho\u1eb7c h\u1ee3p \u0111\u1ed3ng, vi\u1ec7c t\u00e1ch s\u1ed1 li\u1ec7u theo t\u1eebng d\u1ef1 \u00e1n, h\u1ee3p \u0111\u1ed3ng gi\u00fap k\u1ebf to\u00e1n l\u1eadp t\u1edd khai theo \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n k\u00ea khai ri\u00eang, thay v\u00ec t\u1ed5ng h\u1ee3p th\u1ee7 c\u00f4ng t\u1eeb nhi\u1ec1u b\u1ea3ng t\u00ednh. L\u00e3nh \u0111\u1ea1o c\u0169ng theo d\u00f5i \u0111\u01b0\u1ee3c ti\u1ebfn \u0111\u1ed9 n\u1ed9p h\u1ed3 s\u01a1, c\u00e1c h\u1ea1n s\u1eafp \u0111\u1ebfn, n\u00ean ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong vi\u1ec7c b\u1ed1 tr\u00ed nh\u00e2n s\u1ef1 v\u00e0o nh\u1eefng giai \u0111o\u1ea1n cao \u0111i\u1ec3m nh\u01b0 cu\u1ed1i qu\u00fd, cu\u1ed1i n\u0103m. Doanh nghi\u1ec7p \u0111ang t\u00ecm gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 thu\u1ebf c\u00f3 th\u1ec3 tham kh\u1ea3o AccNet ERP \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 c\u1ee7a m\u00ecnh.<\/p><p style=\"text-align: justify;\">B\u00e1o c\u00e1o thu\u1ebf, n\u00f3i ch\u00ednh x\u00e1c l\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf, g\u1ed3m nhi\u1ec1u t\u1edd khai v\u1edbi k\u1ef3 khai, h\u1ea1n n\u1ed9p kh\u00e1c nhau. T\u1eeb 01\/7\/2026, b\u1ed9 v\u0103n b\u1ea3n qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi \u0111\u1ed5i h\u1ea1n n\u1ed9p theo qu\u00fd, k\u1ef3 khai thu\u1ebf TNCN, th\u1eddi h\u1ea1n khai b\u1ed5 sung, m\u1eabu bi\u1ec3u. Doanh nghi\u1ec7p n\u00ean l\u1eadp l\u1ecbch n\u1ed9p thu\u1ebf c\u1eadp nh\u1eadt, chu\u1ea9n h\u00f3a quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o thu\u1ebf theo n\u0103m b\u01b0\u1edbc, \u0111\u1ed3ng th\u1eddi \u1ee9ng d\u1ee5ng c\u00f4ng c\u1ee5 k\u1ebf to\u00e1n \u0111\u1ec3 gi\u1ea3m sai s\u00f3t, tr\u00e1nh ch\u1eadm n\u1ed9p.<\/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-aa1efb1 elementor-widget elementor-widget-n-accordion\" data-id=\"aa1efb1\" 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-1780\" 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-1780\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> B\u00e1o c\u00e1o thu\u1ebf kh\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 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-1780\" class=\"elementor-element elementor-element-8b89940 e-con-full e-flex e-con e-child\" data-id=\"8b89940\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e38107 elementor-widget elementor-widget-text-editor\" data-id=\"2e38107\" 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 thu\u1ebf l\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf theo k\u1ef3. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n. 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, nh\u01b0ng th\u1eddi h\u1ea1n, m\u1ee5c \u0111\u00edch, c\u00e1ch l\u1eadp c\u1ee7a hai lo\u1ea1i kh\u00e1c nhau. Ri\u00eang doanh nghi\u1ec7p si\u00eau nh\u1ecf n\u1ed9p thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu kh\u00f4ng b\u1eaft bu\u1ed9c n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan thu\u1ebf.<\/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-1781\" 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-1781\" >\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 kh\u00f4ng ph\u00e1t sinh doanh thu c\u00f3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf 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-1781\" class=\"elementor-element elementor-element-2f9fab9 e-con-full e-flex e-con e-child\" data-id=\"2f9fab9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d661428 elementor-widget elementor-widget-text-editor\" data-id=\"d661428\" 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;\">Kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ch\u01b0a ch\u1eafc \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n khai thu\u1ebf. \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu t\u1eebng tr\u01b0\u1eddng h\u1ee3p ho\u1eb7c h\u1ecfi tr\u1ef1c ti\u1ebfp c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd. N\u1ebfu thu\u1ed9c di\u1ec7n v\u1eabn ph\u1ea3i khai, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai theo m\u1eabu quy \u0111\u1ecbnh, d\u00f9 k\u1ef3 \u0111\u00f3 kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf.<\/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-1782\" 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-1782\" >\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 thu\u1ebf ch\u1eadm b\u1ecb x\u1eed ph\u1ea1t 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-1782\" class=\"elementor-element elementor-element-872f731 e-con-full e-flex e-con e-child\" data-id=\"872f731\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e9449d7 elementor-widget elementor-widget-text-editor\" data-id=\"e9449d7\" 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\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 h\u1ea1n b\u1ecb x\u1eed ph\u1ea1t theo \u0110i\u1ec1u 13 <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=201364\" target=\"_blank\" rel=\"nofollow noopener\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/a>, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=216102\" target=\"_blank\" rel=\"nofollow noopener\">Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP<\/a>\u00a0v\u00e0 <a href=\"https:\/\/vanban.chinhphu.vn\/?docid=218956&amp;pageid=27160\" target=\"_blank\" rel=\"nofollow noopener\">Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP<\/a>. Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf, m\u1ee9c ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c chia th\u00e0nh b\u1ed1n kho\u1ea3ng: t\u1eeb 01 \u0111\u1ebfn 30 ng\u00e0y, t\u1eeb 31 \u0111\u1ebfn 60 ng\u00e0y, t\u1eeb 61 \u0111\u1ebfn 90 ng\u00e0y, tr\u00ean 90 ng\u00e0y. M\u1ee9c ti\u1ec1n c\u1ee5 th\u1ec3 c\u1ea7n tra theo v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i m\u1edbi nh\u1ea5t. Ngo\u00e0i x\u1eed ph\u1ea1t, n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u00e0 n\u1ed9p ch\u1eadm, doanh nghi\u1ec7p c\u00f2n b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p 0,03% m\u1ed7i ng\u00e0y.<\/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-1783\" 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-1783\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Ph\u00e1t hi\u1ec7n sai s\u00f3t sau khi n\u1ed9p th\u00ec x\u1eed l\u00fd 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-1783\" class=\"elementor-element elementor-element-8157f4d e-con-full e-flex e-con e-child\" data-id=\"8157f4d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6431783 elementor-widget elementor-widget-text-editor\" data-id=\"6431783\" 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 \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf trong th\u1eddi h\u1ea1n 05 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 c\u00f3 sai s\u00f3t. N\u00ean khai b\u1ed5 sung c\u00e0ng s\u1edbm c\u00e0ng t\u1ed1t, v\u00ec s\u1ed1 thu\u1ebf ph\u00e1t sinh th\u00eam ph\u1ea3i n\u1ed9p k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m h\u1ebft h\u1ea1n c\u1ee7a k\u1ef3 g\u1ed1c.<\/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-1784\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1784\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> T\u1edd khai thu\u1ebf n\u1ed9p \u1edf \u0111\u00e2u, b\u1eb1ng h\u00ecnh th\u1ee9c 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-1784\" class=\"elementor-element elementor-element-004e01b e-con-full e-flex e-con e-child\" data-id=\"004e01b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fbdc03f elementor-widget elementor-widget-text-editor\" data-id=\"fbdc03f\" 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 khai thu\u1ebf n\u1ed9p \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, ch\u1ee7 y\u1ebfu b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, c\u00f3 ch\u1eef k\u00fd s\u1ed1. Doanh nghi\u1ec7p c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m kinh doanh t\u1ea1i t\u1ec9nh kh\u00e1c c\u1ea7n n\u1ed9p th\u00eam h\u1ed3 s\u01a1 ph\u00e2n b\u1ed5 ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng t\u01b0\u01a1ng \u1ee9ng theo h\u01b0\u1edbng d\u1eabn.<\/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\":\"B\\u00e1o c\\u00e1o thu\\u1ebf kh\\u00e1c b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh th\\u1ebf n\\u00e0o?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"B\\u00e1o c\\u00e1o thu\\u1ebf l\\u00e0 h\\u1ed3 s\\u01a1 khai thu\\u1ebf g\\u1eedi c\\u01a1 quan thu\\u1ebf \\u0111\\u1ec3 x\\u00e1c \\u0111\\u1ecbnh ngh\\u0129a v\\u1ee5 thu\\u1ebf theo k\\u1ef3. B\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh ph\\u1ea3n \\u00e1nh t\\u00ecnh h\\u00ecnh t\\u00e0i ch\\u00ednh theo chu\\u1ea9n m\\u1ef1c k\\u1ebf to\\u00e1n. 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, nh\\u01b0ng th\\u1eddi h\\u1ea1n, m\\u1ee5c \\u0111\\u00edch, c\\u00e1ch l\\u1eadp c\\u1ee7a hai lo\\u1ea1i kh\\u00e1c nhau. Ri\\u00eang doanh nghi\\u1ec7p si\\u00eau nh\\u1ecf n\\u1ed9p thu\\u1ebf TNDN theo t\\u1ef7 l\\u1ec7 tr\\u00ean doanh thu kh\\u00f4ng b\\u1eaft bu\\u1ed9c n\\u1ed9p b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh cho c\\u01a1 quan thu\\u1ebf.\"}},{\"@type\":\"Question\",\"name\":\"Doanh nghi\\u1ec7p kh\\u00f4ng ph\\u00e1t sinh doanh thu c\\u00f3 ph\\u1ea3i n\\u1ed9p b\\u00e1o c\\u00e1o thu\\u1ebf kh\\u00f4ng?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Kh\\u00f4ng ph\\u00e1t sinh s\\u1ed1 thu\\u1ebf ph\\u1ea3i n\\u1ed9p ch\\u01b0a ch\\u1eafc \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c mi\\u1ec5n khai thu\\u1ebf. \\u0110i\\u1ec1u 11 Ngh\\u1ecb \\u0111\\u1ecbnh 252\\\/2026\\\/N\\u0110-CP quy \\u0111\\u1ecbnh c\\u00e1c tr\\u01b0\\u1eddng h\\u1ee3p kh\\u00f4ng ph\\u1ea3i n\\u1ed9p h\\u1ed3 s\\u01a1 khai thu\\u1ebf, doanh nghi\\u1ec7p c\\u1ea7n \\u0111\\u1ed1i chi\\u1ebfu t\\u1eebng tr\\u01b0\\u1eddng h\\u1ee3p ho\\u1eb7c h\\u1ecfi tr\\u1ef1c ti\\u1ebfp c\\u01a1 quan thu\\u1ebf qu\\u1ea3n l\\u00fd. N\\u1ebfu thu\\u1ed9c di\\u1ec7n v\\u1eabn ph\\u1ea3i khai, doanh nghi\\u1ec7p v\\u1eabn ph\\u1ea3i n\\u1ed9p t\\u1edd khai theo m\\u1eabu quy \\u0111\\u1ecbnh, d\\u00f9 k\\u1ef3 \\u0111\\u00f3 kh\\u00f4ng ph\\u00e1t sinh s\\u1ed1 thu\\u1ebf.\"}},{\"@type\":\"Question\",\"name\":\"N\\u1ed9p b\\u00e1o c\\u00e1o thu\\u1ebf ch\\u1eadm b\\u1ecb x\\u1eed ph\\u1ea1t th\\u1ebf n\\u00e0o?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"H\\u00e0nh vi n\\u1ed9p h\\u1ed3 s\\u01a1 khai thu\\u1ebf qu\\u00e1 h\\u1ea1n b\\u1ecb x\\u1eed ph\\u1ea1t 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\\u00a0v\\u00e0 Ngh\\u1ecb \\u0111\\u1ecbnh 291\\\/2026\\\/N\\u0110-CP. Theo h\\u01b0\\u1edbng d\\u1eabn c\\u1ee7a C\\u1ee5c Thu\\u1ebf, m\\u1ee9c ch\\u1eadm n\\u1ed9p \\u0111\\u01b0\\u1ee3c chia th\\u00e0nh b\\u1ed1n kho\\u1ea3ng: t\\u1eeb 01 \\u0111\\u1ebfn 30 ng\\u00e0y, t\\u1eeb 31 \\u0111\\u1ebfn 60 ng\\u00e0y, t\\u1eeb 61 \\u0111\\u1ebfn 90 ng\\u00e0y, tr\\u00ean 90 ng\\u00e0y. M\\u1ee9c ti\\u1ec1n c\\u1ee5 th\\u1ec3 c\\u1ea7n tra theo v\\u0103n b\\u1ea3n s\\u1eeda \\u0111\\u1ed5i m\\u1edbi nh\\u1ea5t. Ngo\\u00e0i x\\u1eed ph\\u1ea1t, n\\u1ebfu c\\u00f3 s\\u1ed1 thu\\u1ebf ph\\u1ea3i n\\u1ed9p m\\u00e0 n\\u1ed9p ch\\u1eadm, doanh nghi\\u1ec7p c\\u00f2n b\\u1ecb t\\u00ednh ti\\u1ec1n ch\\u1eadm n\\u1ed9p 0,03% m\\u1ed7i ng\\u00e0y.\"}},{\"@type\":\"Question\",\"name\":\"Ph\\u00e1t hi\\u1ec7n sai s\\u00f3t sau khi n\\u1ed9p th\\u00ec x\\u1eed l\\u00fd th\\u1ebf n\\u00e0o?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Doanh nghi\\u1ec7p \\u0111\\u01b0\\u1ee3c khai b\\u1ed5 sung h\\u1ed3 s\\u01a1 khai thu\\u1ebf trong th\\u1eddi h\\u1ea1n 05 n\\u0103m k\\u1ec3 t\\u1eeb ng\\u00e0y h\\u1ebft th\\u1eddi h\\u1ea1n n\\u1ed9p h\\u1ed3 s\\u01a1 khai thu\\u1ebf c\\u1ee7a k\\u1ef3 c\\u00f3 sai s\\u00f3t. N\\u00ean khai b\\u1ed5 sung c\\u00e0ng s\\u1edbm c\\u00e0ng t\\u1ed1t, v\\u00ec s\\u1ed1 thu\\u1ebf ph\\u00e1t sinh th\\u00eam ph\\u1ea3i n\\u1ed9p k\\u00e8m ti\\u1ec1n ch\\u1eadm n\\u1ed9p t\\u00ednh t\\u1eeb th\\u1eddi \\u0111i\\u1ec3m h\\u1ebft h\\u1ea1n c\\u1ee7a k\\u1ef3 g\\u1ed1c.\"}},{\"@type\":\"Question\",\"name\":\"T\\u1edd khai thu\\u1ebf n\\u1ed9p \\u1edf \\u0111\\u00e2u, b\\u1eb1ng h\\u00ecnh th\\u1ee9c n\\u00e0o?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"H\\u1ed3 s\\u01a1 khai thu\\u1ebf n\\u1ed9p \\u0111\\u1ebfn c\\u01a1 quan thu\\u1ebf qu\\u1ea3n l\\u00fd tr\\u1ef1c ti\\u1ebfp, ch\\u1ee7 y\\u1ebfu b\\u1eb1ng ph\\u01b0\\u01a1ng th\\u1ee9c \\u0111i\\u1ec7n t\\u1eed, c\\u00f3 ch\\u1eef k\\u00fd s\\u1ed1. Doanh nghi\\u1ec7p c\\u00f3 \\u0111\\u01a1n v\\u1ecb ph\\u1ee5 thu\\u1ed9c ho\\u1eb7c \\u0111\\u1ecba \\u0111i\\u1ec3m kinh doanh t\\u1ea1i t\\u1ec9nh kh\\u00e1c c\\u1ea7n n\\u1ed9p th\\u00eam h\\u1ed3 s\\u01a1 ph\\u00e2n b\\u1ed5 ngh\\u0129a v\\u1ee5 thu\\u1ebf t\\u1ea1i c\\u00e1c \\u0111\\u1ecba ph\\u01b0\\u01a1ng t\\u01b0\\u01a1ng \\u1ee9ng theo h\\u01b0\\u1edbng d\\u1eabn.\"}}]}<\/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>B\u00e1o c\u00e1o thu\u1ebf l\u00e0 c\u00e1ch g\u1ecdi quen thu\u1ed9c c\u1ee7a vi\u1ec7c doanh nghi\u1ec7p l\u1eadp v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, g\u1ed3m t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, cho c\u01a1 quan thu\u1ebf theo th\u00e1ng, qu\u00fd ho\u1eb7c n\u0103m. T\u1eeb ng\u00e0y 01\/7\/2026, vi\u1ec7c khai thu\u1ebf th\u1ef1c hi\u1ec7n theo [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":56501,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[151],"tags":[197],"class_list":["post-56502","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\/56502","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=56502"}],"version-history":[{"count":5,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/56502\/revisions"}],"predecessor-version":[{"id":56581,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/56502\/revisions\/56581"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/56501"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=56502"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=56502"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=56502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}