{"id":8818,"date":"2026-08-19T13:27:56","date_gmt":"2026-08-19T06:27:56","guid":{"rendered":"https:\/\/www2.lacviet.vn\/?p=8818"},"modified":"2026-08-19T14:48:35","modified_gmt":"2026-08-19T07:48:35","slug":"hoan-thue-gtgt-hang-nhap-khau","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/hoan-thue-gtgt-hang-nhap-khau\/","title":{"rendered":"C\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Ho\u00e0n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/strong> l\u00e0 vi\u1ec7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 n\u1ed9p t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u khi \u0111\u00e1p \u1ee9ng \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p v\u00e0 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Trong n\u0103m 2026, doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t ki\u1ec3m tra c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0 nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e1 s\u1ea3n, \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf, k\u00ea khai kh\u1ea5u tr\u1eeb, h\u1ed3 s\u01a1 ch\u1ee9ng minh ho\u1ea1t \u0111\u1ed9ng li\u00ean quan.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u th\u01b0\u1eddng ph\u00e1t sinh m\u1ed9t kho\u1ea3n thu\u1ebf GTGT \u0111\u00e1ng k\u1ec3 t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u. Tuy nhi\u00ean, thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng ph\u1ea3i tr\u01b0\u1eddng h\u1ee3p n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c ho\u00e0n. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf, \u0111i\u1ec1u ki\u1ec7n, h\u1ed3 s\u01a1 v\u00e0 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u00e0 v\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd, nh\u1ea5t l\u00e0 khi quy \u0111\u1ecbnh thu\u1ebf GTGT c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i \u00e1p d\u1ee5ng trong n\u0103m 2026.<\/p>\n<p style=\"text-align: justify;\">V\u1eady ho\u00e0n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o? \u0110i\u1ec1u ki\u1ec7n v\u00e0 h\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb ra sao? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> s\u1ebd gi\u00fap k\u1ebf to\u00e1n vi\u00ean, k\u1ebf to\u00e1n tr\u01b0\u1edfng h\u1ec7 th\u1ed1ng l\u1ea1i quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t n\u0103m 2026, c\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n, nh\u1eefng \u0111i\u1ec3m c\u1ea7n ki\u1ec3m tra \u0111\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t khi l\u1eadp h\u1ed3 s\u01a1.<\/p>\n<h2 style=\"text-align: justify;\">1. Ho\u00e0n Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec?<\/h2>\n<blockquote>\n<p style=\"text-align: justify;\"><strong>Ho\u00e0n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/strong> l\u00e0 vi\u1ec7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 n\u1ed9p t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u khi \u0111\u00e1p \u1ee9ng \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p v\u00e0 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Trong n\u0103m 2026, doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t ki\u1ec3m tra c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0 nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e1 s\u1ea3n, \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf, k\u00ea khai kh\u1ea5u tr\u1eeb v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh ho\u1ea1t \u0111\u1ed9ng li\u00ean quan.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean c\u00f3 th\u1ec3 thu\u1ed9c di\u1ec7n xem x\u00e9t ho\u00e0n theo \u0111i\u1ec1u ki\u1ec7n lu\u1eadt \u0111\u1ecbnh. Doanh nghi\u1ec7p c\u0169ng c\u1ea7n ph\u00e2n bi\u1ec7t ho\u00e0n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u v\u1edbi ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng nh\u1eadp kh\u1ea9u thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0111\u1ec3 tr\u00e1nh \u00e1p d\u1ee5ng sai ch\u00ednh s\u00e1ch.<\/p>\n<p><span style=\"font-weight: 400;\">Ho\u00e0n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng \u00e1p d\u1ee5ng cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p\u00a0<\/span><span style=\"font-weight: 400;\">thu\u1ebf GTGT t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u. Kho\u1ea3n thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c ho\u00e0n n\u1ebfu doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u0103m 2026, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t t\u1ea1i <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Van-ban-hop-nhat-114-VBHN-VPQH-2026-Luat-Thue-Gia-tri-gia-tang-708152.aspx?tab=4\" target=\"_blank\" rel=\"nofollow noopener\">V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 114\/VBHN-VPQH<\/a>, <a href=\"https:\/\/vanban.chinhphu.vn\/?docid=214336&amp;lead=DGMKT-Paid-Ads&amp;pageid=27160\" target=\"_blank\" rel=\"nofollow noopener\">Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/a> v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00f3 hi\u1ec7u l\u1ef1c trong n\u0103m 2026. \u0110\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p c\u00f3 h\u00e0ng nh\u1eadp kh\u1ea9u sau \u0111\u00f3 s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u1ea7n ki\u1ec3m tra k\u1ef9 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, ch\u1ee9ng t\u1eeb v\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf tr\u01b0\u1edbc khi l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\">2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t 2026<\/h2>\n<p style=\"text-align: justify;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n thu\u1ebf GTGT doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p khi nh\u1eadp kh\u1ea9u \u0111\u1ec1u \u0111\u01b0\u1ee3c ho\u00e0n. Theo quy \u0111\u1ecbnh \u0111ang \u00e1p d\u1ee5ng n\u0103m 2026, thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u l\u00e0 m\u1ed9t kho\u1ea3n thu\u1ebf \u0111\u1ea7u v\u00e0o n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb; doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb ho\u00e0n khi kho\u1ea3n thu\u1ebf n\u00e0y g\u1eafn v\u1edbi m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh. Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u l\u00e0 m\u1ed9t trong nh\u1eefng c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n<h3 style=\"text-align: justify;\">2.1. H\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u01b0\u1eddng quan t\u00e2m nh\u1ea5t khi ph\u00e1t sinh thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u. M\u00f4 h\u00ecnh th\u01b0\u1eddng g\u1eb7p l\u00e0:<\/p>\n<p style=\"text-align: justify;\">Nh\u1eadp kh\u1ea9u nguy\u00ean v\u1eadt li\u1ec7u \u2192 n\u1ed9p thu\u1ebf GTGT t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u \u2192 \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t \u2192 t\u1ea1o th\u00e0nh s\u1ea3n ph\u1ea9m \u2192 xu\u1ea5t kh\u1ea9u.<\/p>\n<p style=\"text-align: justify;\">Kho\u1ea3n thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p khi nh\u1eadp kh\u1ea9u c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u. Tuy nhi\u00ean, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c hi\u1ec3u r\u1eb1ng c\u1ee9 nh\u1eadp nguy\u00ean li\u1ec7u r\u1ed3i xu\u1ea5t th\u00e0nh ph\u1ea9m l\u00e0 \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c ho\u00e0n to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p.<\/p>\n<p style=\"text-align: justify;\">Theo \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT hi\u1ec7n h\u00e0nh, c\u01a1 s\u1edf kinh doanh c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u1ea1t t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean; sau khi x\u00e1c \u0111\u1ecbnh ph\u1ea7n thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u v\u00e0 b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba, s\u1ed1 c\u00f2n l\u1ea1i t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean m\u1edbi thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n. S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n c\u0169ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 10% doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t \u0111i\u1ec3m quan tr\u1ecdng kh\u00e1c: n\u1ebfu doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a r\u1ed3i xu\u1ea5t kh\u1ea9u ch\u00ednh h\u00e0ng h\u00f3a \u0111\u00f3 sang n\u01b0\u1edbc kh\u00e1c, tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u1ecb lo\u1ea1i tr\u1eeb kh\u1ecfi c\u01a1 ch\u1ebf ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u. V\u00ec v\u1eady, c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa nh\u1eadp nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u v\u00e0 nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a r\u1ed3i t\u00e1i xu\u1ea5t.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb. V\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, ph\u00e1p lu\u1eadt c\u00f2n y\u00eau c\u1ea7u c\u00e1c ch\u1ee9ng t\u1eeb nh\u01b0 h\u1ee3p \u0111\u1ed3ng v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, t\u1edd khai h\u1ea3i quan v\u00e0 m\u1ed9t s\u1ed1 ch\u1ee9ng t\u1eeb li\u00ean quan kh\u00e1c.<\/p>\n<h3 style=\"text-align: justify;\">2.2. Doanh nghi\u1ec7p v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng nh\u1eadp kh\u1ea9u v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u<\/h3>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p v\u1eeba b\u00e1n h\u00e0ng trong n\u01b0\u1edbc v\u1eeba xu\u1ea5t kh\u1ea9u th\u01b0\u1eddng ph\u1ee9c t\u1ea1p h\u01a1n v\u00ec kh\u00f4ng ph\u1ea3i to\u00e0n b\u1ed9 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh t\u1eeb h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u1ec1u g\u1eafn v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u.<\/p>\n<p style=\"text-align: justify;\">Ph\u00e1p lu\u1eadt y\u00eau c\u1ea7u doanh nghi\u1ec7p h\u1ea1ch to\u00e1n ri\u00eang s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u. N\u1ebfu kh\u00f4ng th\u1ec3 h\u1ea1ch to\u00e1n ri\u00eang, s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu xu\u1ea5t kh\u1ea9u tr\u00ean t\u1ed5ng doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, doanh nghi\u1ec7p trong k\u1ef3 v\u1eeba:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u.<\/li>\n<li aria-level=\"1\">Nh\u1eadp h\u00e0ng h\u00f3a \u0111\u1ec3 b\u00e1n trong n\u01b0\u1edbc.<\/li>\n<li aria-level=\"1\">Ph\u00e1t sinh c\u00e1c chi ph\u00ed chung ph\u1ee5c v\u1ee5 c\u1ea3 hai ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n c\u1ea7n ph\u00e2n lo\u1ea1i ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o n\u00e0o x\u00e1c \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u v\u00e0 ph\u1ea7n n\u00e0o ph\u1ea3i ph\u00e2n b\u1ed5. Kh\u00f4ng n\u00ean l\u1ea5y to\u00e0n b\u1ed9 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p khi nh\u1eadp kh\u1ea9u l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec1 ngh\u1ecb ho\u00e0n.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u1eadp kh\u1ea9u l\u1edbn, \u0111\u00e2y c\u0169ng l\u00e0 l\u00fd do vi\u1ec7c qu\u1ea3n l\u00fd ri\u00eang d\u1eef li\u1ec7u t\u1edd khai nh\u1eadp kh\u1ea9u \u2013 m\u00e3 h\u00e0ng \u2013 kho \u2013 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u2013 xu\u1ea5t kho \u2013 th\u00e0nh ph\u1ea9m \u2013 t\u1edd khai xu\u1ea5t kh\u1ea9u r\u1ea5t quan tr\u1ecdng. Ch\u1ec9 c\u1ea7n d\u1eef li\u1ec7u gi\u1eefa c\u00e1c kh\u00e2u kh\u00f4ng kh\u1edbp, vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n s\u1ebd m\u1ea5t nhi\u1ec1u th\u1eddi gian r\u00e0 so\u00e1t v\u00e0 gi\u1ea3i tr\u00ecnh.<\/p>\n<p style=\"text-align: justify;\">Theo Lu\u1eadt Thu\u1ebf GTGT hi\u1ec7n h\u00e0nh, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ri\u00eang; n\u1ebfu kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 doanh thu theo quy \u0111\u1ecbnh.<\/p>\n<h3 style=\"text-align: justify;\">2.3. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u1eeb h\u00e0ng nh\u1eadp kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft<\/h3>\n<p style=\"text-align: justify;\">\u201cCh\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft\u201d kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi \u201c\u0111\u01b0\u1ee3c ho\u00e0n\u201d.<\/p>\n<p style=\"text-align: justify;\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. N\u1ebfu s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec ph\u1ea7n ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 ti\u1ebfp theo.<\/p>\n<p style=\"text-align: justify;\">Do \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t hai tr\u1ea1ng th\u00e1i:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Tr\u1ea1ng th\u00e1i<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u00e1ch x\u1eed l\u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u1edbn h\u01a1n thu\u1ebf GTGT \u0111\u1ea7u ra nh\u01b0ng ch\u01b0a thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n<\/td>\n<td>Ti\u1ebfp t\u1ee5c chuy\u1ec3n kh\u1ea5u tr\u1eeb k\u1ef3 sau<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf<\/td>\n<td>C\u00f3 th\u1ec3 l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, ng\u01b0\u1ee1ng \u0111\u1ec3 xem x\u00e9t ho\u00e0n hi\u1ec7n l\u00e0 t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean sau khi th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c \u0111\u1ecbnh, b\u00f9 tr\u1eeb theo quy \u0111\u1ecbnh. Ngo\u00e0i ra, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 10% doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">V\u00ec v\u1eady, tr\u01b0\u1edbc khi l\u1eadp h\u1ed3 s\u01a1, k\u1ebf to\u00e1n tr\u01b0\u1edfng n\u00ean ki\u1ec3m tra theo tr\u00ecnh t\u1ef1:<\/p>\n<p style=\"text-align: justify;\">T\u1ed5ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u2192 ph\u1ea7n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u2192 thu\u1ebf GTGT \u0111\u1ea7u ra \u2192 s\u1ed1 c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u2192 ph\u1ea7n li\u00ean quan \u0111\u1ebfn xu\u1ea5t kh\u1ea9u \u2192 s\u1ed1 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n.<\/p>\n<p style=\"text-align: justify;\">C\u00e1ch ki\u1ec3m tra n\u00e0y gi\u00fap tr\u00e1nh t\u00ecnh tr\u1ea1ng \u0111\u1ec1 ngh\u1ecb ho\u00e0n cao h\u01a1n s\u1ed1 th\u1ef1c t\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd t\u1eeb n\u0103m 2026 l\u00e0 \u0111i\u1ec1u ki\u1ec7n \u201cng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 xu\u1ea5t cho c\u01a1 s\u1edf kinh doanh \u0111\u1ec1 ngh\u1ecb ho\u00e0n\u201d \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e3i b\u1ecf kh\u1ecfi kho\u1ea3n 9 \u0110i\u1ec1u 15. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<h3 style=\"text-align: justify;\">2.4. Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u00e1t sinh thu\u1ebf GTGT t\u1eeb h\u00e0ng nh\u1eadp kh\u1ea9u<\/h3>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 ph\u00e1t sinh l\u01b0\u1ee3ng l\u1edbn thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, trong \u0111\u00f3 c\u00f3 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p khi nh\u1eadp kh\u1ea9u m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nguy\u00ean v\u1eadt li\u1ec7u ph\u1ee5c v\u1ee5 d\u1ef1 \u00e1n.<\/p>\n<p style=\"text-align: justify;\">Theo \u0110i\u1ec1u 15, n\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc h\u1ebft \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111ang th\u1ef1c hi\u1ec7n. Sau b\u00f9 tr\u1eeb, n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n ch\u00fa \u00fd l\u00e0 ph\u1ea3i ph\u00e2n bi\u1ec7t:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/li>\n<li aria-level=\"1\">Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh hi\u1ec7n h\u1eefu.<\/li>\n<li aria-level=\"1\">Thu\u1ebf GTGT ph\u00e1t sinh t\u1eeb c\u00e1c l\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 d\u1ef1 \u00e1n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Vi\u1ec7c theo d\u00f5i ri\u00eang ngay t\u1eeb khi ph\u00e1t sinh s\u1ebd gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf c\u1ee7a d\u1ef1 \u00e1n v\u00e0 h\u1ea1n ch\u1ebf ph\u1ea3i r\u00e0 so\u00e1t l\u1ea1i d\u1eef li\u1ec7u khi l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u00e3 ho\u00e0n th\u00e0nh nh\u01b0ng doanh nghi\u1ec7p ch\u01b0a th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf GTGT ph\u00e1t sinh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p trong th\u1eddi h\u1ea1n 01 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y d\u1ef1 \u00e1n ho\u1eb7c giai \u0111o\u1ea1n, h\u1ea1ng m\u1ee5c \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh. Ng\u00e0y ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ng\u00e0y ph\u00e1t sinh doanh thu c\u1ee7a d\u1ef1 \u00e1n ho\u1eb7c giai \u0111o\u1ea1n, h\u1ea1ng m\u1ee5c \u0111\u1ea7u t\u01b0; doanh thu trong giai \u0111o\u1ea1n ch\u1ea1y th\u1eed, doanh thu t\u00e0i ch\u00ednh v\u00e0 thanh l\u00fd nguy\u00ean v\u1eadt li\u1ec7u c\u1ee7a d\u1ef1 \u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o ti\u00eau ch\u00ed n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c ho\u00e0n. Ch\u1eb3ng h\u1ea1n, lu\u1eadt quy \u0111\u1ecbnh kh\u00f4ng ho\u00e0n m\u00e0 chuy\u1ec3n s\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb sang k\u1ef3 sau \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 d\u1ef1 \u00e1n kh\u00f4ng g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb ho\u00e0n, d\u1ef1 \u00e1n kinh doanh ng\u00e0nh ngh\u1ec1 c\u00f3 \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n, ho\u1eb7c m\u1ed9t s\u1ed1 d\u1ef1 \u00e1n khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n.<\/p>\n<h3 style=\"text-align: justify;\">2.5. Doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u1eeb h\u00e0ng nh\u1eadp kh\u1ea9u ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft<\/h3>\n<p style=\"text-align: justify;\">Khi doanh nghi\u1ec7p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, vi\u1ec7c ti\u1ebfp t\u1ee5c chuy\u1ec3n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o sang c\u00e1c k\u1ef3 sau kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p nh\u01b0 m\u1ed9t doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng. V\u00ec v\u1eady, ph\u00e1p lu\u1eadt cho ph\u00e9p c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf khi gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n n\u1ebfu c\u00f2n s\u1ed1 thu\u1ebf GTGT n\u1ed9p th\u1eeba ho\u1eb7c s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft.<\/p>\n<p style=\"text-align: justify;\">Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p tr\u01b0\u1edbc \u0111\u00f3 c\u00f3 nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, m\u00e1y m\u00f3c ho\u1eb7c nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u, k\u1ebf to\u00e1n c\u1ea7n r\u00e0 so\u00e1t s\u1ed1 thu\u1ebf n\u00e0y trong t\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f2n ch\u01b0a kh\u1ea5u tr\u1eeb.<\/p>\n<p style=\"text-align: justify;\">Tuy nhi\u00ean, kh\u00f4ng n\u00ean hi\u1ec3u r\u1eb1ng to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf GTGT t\u1eebng n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u \u0111\u1ec1u \u0111\u01b0\u1ee3c ho\u00e0n khi doanh nghi\u1ec7p gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e1 s\u1ea3n. S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c x\u1eed l\u00fd v\u1eabn ph\u1ea3i l\u00e0 s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 c\u00f2n ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p ph\u1ea3i thu\u1ed9c \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf theo lu\u1eadt.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1edbc khi l\u1eadp h\u1ed3 s\u01a1, k\u1ebf to\u00e1n n\u00ean \u0111\u1ed1i chi\u1ebfu:<\/p>\n<ol style=\"text-align: justify;\">\n<li aria-level=\"1\">Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u.<\/li>\n<li aria-level=\"1\">S\u1ed5 chi ti\u1ebft thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/li>\n<li aria-level=\"1\">S\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb qua c\u00e1c k\u1ef3.<\/li>\n<li aria-level=\"1\">S\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n<li aria-level=\"1\">T\u00ecnh tr\u1ea1ng h\u00e0ng t\u1ed3n kho v\u00e0 t\u00e0i s\u1ea3n li\u00ean quan.<\/li>\n<li aria-level=\"1\">S\u1ed1 thu\u1ebf GTGT n\u1ed9p th\u1eeba n\u1ebfu c\u00f3.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">Vi\u1ec7c \u0111\u1ed1i chi\u1ebfu n\u00e0y \u0111\u1eb7c bi\u1ec7t c\u1ea7n thi\u1ebft khi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u t\u1edd khai nh\u1eadp kh\u1ea9u qua nhi\u1ec1u k\u1ef3, b\u1edfi ch\u1ec9 m\u1ed9t kho\u1ea3n thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd \u0111\u00fang c\u0169ng c\u00f3 th\u1ec3 l\u00e0m sai s\u1ed1 li\u1ec7u \u0111\u1ec1 ngh\u1ecb ho\u00e0n.<\/p>\n<h3 style=\"text-align: justify;\">2.6. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf kh\u00e1c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/h3>\n<p style=\"text-align: justify;\">Ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, \u0111\u1ea7u t\u01b0 v\u00e0 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT c\u00f2n quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf \u0111\u1eb7c th\u00f9.<\/p>\n<p style=\"text-align: justify;\">C\u1ee5 th\u1ec3, c\u01a1 ch\u1ebf ho\u00e0n thu\u1ebf c\u00f2n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">C\u01a1 s\u1edf kinh doanh ch\u1ec9 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t 5% v\u00e0 c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean sau 12 th\u00e1ng li\u00ean t\u1ee5c ho\u1eb7c 04 qu\u00fd li\u00ean t\u1ee5c.<\/li>\n<li aria-level=\"1\">Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i mua h\u00e0ng t\u1ea1i Vi\u1ec7t Nam mang theo khi xu\u1ea5t c\u1ea3nh.<\/li>\n<li aria-level=\"1\">Ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i ho\u1eb7c vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o theo \u0111i\u1ec1u ki\u1ec7n lu\u1eadt \u0111\u1ecbnh.<\/li>\n<li aria-level=\"1\">\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n \u01b0u \u0111\u00e3i, mi\u1ec5n tr\u1eeb ngo\u1ea1i giao.<\/li>\n<li aria-level=\"1\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c ho\u00e0n thu\u1ebf theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n kh\u00f4ng n\u00ean \u0111\u1ed3ng nh\u1ea5t c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y v\u1edbi ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u. C\u1ea7n x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc c\u0103n c\u1ee9 ph\u00e1t sinh kho\u1ea3n thu\u1ebf, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a v\u00e0 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1eb7c bi\u1ec7t, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c nh\u00f3m t\u1ea1m nh\u1eadp \u2013 t\u00e1i xu\u1ea5t, chuy\u1ec3n kh\u1ea9u, qu\u00e1 c\u1ea3nh ho\u1eb7c m\u1ed9t s\u1ed1 lo\u1ea1i nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng xu\u1ea5t kh\u1ea9u c\u00f3 th\u1ec3 thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, ch\u1ee9 kh\u00f4ng ph\u1ea3i \u201cn\u1ed9p thu\u1ebf r\u1ed3i l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n\u201d. Lu\u1eadt hi\u1ec7n h\u00e0nh li\u1ec7t k\u00ea c\u00e1c nh\u00f3m n\u00e0y t\u1ea1i \u0110i\u1ec1u 5.<\/p>\n<h2 style=\"text-align: justify;\">3. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u n\u0103m 2026<\/h2>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u ch\u01b0a \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. Tr\u01b0\u1edbc khi l\u1eadp h\u1ed3 s\u01a1, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh kho\u1ea3n thu\u1ebf n\u00e0y c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb hay kh\u00f4ng, doanh nghi\u1ec7p c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n hay kh\u00f4ng v\u00e0 s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o.<\/p>\n<p style=\"text-align: justify;\">N\u0103m 2026, c\u0103n c\u1ee9 c\u1ea7n \u0111\u1ed1i chi\u1ebfu g\u1ed3m Lu\u1eadt Thu\u1ebf GTGT hi\u1ec7n h\u00e0nh, Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP. Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 20\/06\/2026.<\/p>\n<h3 style=\"text-align: justify;\">3.1. Doanh nghi\u1ec7p ph\u1ea3i \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/h3>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u ki\u1ec7n \u0111\u1ea7u ti\u00ean c\u1ea7n ki\u1ec3m tra l\u00e0 doanh nghi\u1ec7p c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb hay kh\u00f4ng. C\u01a1 ch\u1ebf ho\u00e0n thu\u1ebf d\u1ef1a tr\u00ean vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 c\u00f2n ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u, thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o n\u1ebfu doanh nghi\u1ec7p c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">V\u00ec v\u1eady, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean b\u1eaft \u0111\u1ea7u t\u1eeb c\u00e2u h\u1ecfi \u201c\u0111\u00e3 n\u1ed9p bao nhi\u00eau thu\u1ebf GTGT nh\u1eadp kh\u1ea9u \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n?\u201d, m\u00e0 n\u00ean ki\u1ec3m tra theo tr\u00ecnh t\u1ef1:<\/p>\n<p style=\"text-align: justify;\">Thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p khi nh\u1eadp kh\u1ea9u \u2192 c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb \u2192 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng n\u00e0o \u2192 c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n \u2192 s\u1ed1 thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n l\u00e0 bao nhi\u00eau.<\/p>\n<p style=\"text-align: justify;\">C\u00e1ch x\u00e1c \u0111\u1ecbnh n\u00e0y gi\u00fap tr\u00e1nh \u0111\u01b0a c\u1ea3 nh\u1eefng kho\u1ea3n thu\u1ebf kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0o h\u1ed3 s\u01a1 ho\u00e0n.<\/p>\n<h3 style=\"text-align: justify;\">3.2. C\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n<p style=\"text-align: justify;\">Khi r\u00e0 so\u00e1t h\u1ed3 s\u01a1, k\u1ebf to\u00e1n n\u00ean \u0111\u1ed1i chi\u1ebfu t\u1ed1i thi\u1ec3u:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">T\u1edd khai h\u1ea3i quan.<\/li>\n<li aria-level=\"1\">Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u.<\/li>\n<li aria-level=\"1\">S\u1ed1 ti\u1ec1n thu\u1ebf tr\u00ean ch\u1ee9ng t\u1eeb v\u1edbi s\u1ed1 \u0111\u00e3 h\u1ea1ch to\u00e1n.<\/li>\n<li aria-level=\"1\">M\u00e3 h\u00e0ng, tr\u1ecb gi\u00e1 v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng nh\u1eadp kh\u1ea9u.<\/li>\n<li aria-level=\"1\">Th\u1eddi \u0111i\u1ec3m k\u00ea khai thu\u1ebf.<\/li>\n<li aria-level=\"1\">S\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0 s\u1ed1 c\u00f2n ch\u01b0a kh\u1ea5u tr\u1eeb.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 d\u1eef li\u1ec7u tr\u00ean ch\u1ee9ng t\u1eeb ph\u1ea3i c\u00f3 kh\u1ea3 n\u0103ng \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n. N\u1ebfu s\u1ed1 thu\u1ebf tr\u00ean ch\u1ee9ng t\u1eeb h\u1ea3i quan, d\u1eef li\u1ec7u k\u00ea khai v\u00e0 s\u1ed5 chi ti\u1ebft thu\u1ebf GTGT kh\u00f4ng th\u1ed1ng nh\u1ea5t, doanh nghi\u1ec7p s\u1ebd ph\u1ea3i m\u1ea5t th\u00eam th\u1eddi gian x\u00e1c minh tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n.<\/p>\n<p style=\"text-align: justify;\">Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT, trong \u0111\u00f3 c\u00f3 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">3.3. H\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/h3>\n<p style=\"text-align: justify;\">Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i g\u1eafn v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t kh\u1ea5u tr\u1eeb.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf, k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ph\u1ea7n thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 d\u1ec5 ph\u00e1t sinh sai l\u1ec7ch \u1edf doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, m\u1ed9t doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u \u0111\u1ec3:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">S\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u;<\/li>\n<li aria-level=\"1\">S\u1ea3n xu\u1ea5t h\u00e0ng b\u00e1n trong n\u01b0\u1edbc;<\/li>\n<li aria-level=\"1\">M\u1ed9t ph\u1ea7n s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n kh\u00f4ng n\u00ean l\u1ea5y to\u00e0n b\u1ed9 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u \u0111\u1ec3 \u0111\u01b0a v\u00e0o s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n. C\u1ea7n x\u00e1c \u0111\u1ecbnh ph\u1ea7n thu\u1ebf th\u1ef1c s\u1ef1 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 ph\u1ea7n li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 h\u1ea1ch to\u00e1n ri\u00eang, ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh nguy\u00ean t\u1eafc ph\u00e2n b\u1ed5 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo t\u1ef7 l\u1ec7 doanh thu theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p. \u0110\u00e2y l\u00e0 l\u00fd do doanh nghi\u1ec7p n\u00ean theo d\u00f5i ri\u00eang h\u00e0ng nh\u1eadp kh\u1ea9u, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u00e0 doanh thu c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng ngay t\u1eeb \u0111\u1ea7u k\u1ef3 thay v\u00ec ch\u1edd \u0111\u1ebfn khi l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n m\u1edbi ph\u00e2n lo\u1ea1i.<\/p>\n<h3 style=\"text-align: justify;\">3.4. \u0110\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 thanh to\u00e1n<\/h3>\n<p style=\"text-align: justify;\">Ngo\u00e0i ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh giao d\u1ecbch v\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1eb7c bi\u1ec7t, t\u1eeb n\u0103m 2025\u20132026, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf \u0111\u00e3 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i. V\u00ec v\u1eady, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean s\u1eed d\u1ee5ng nguy\u00ean tr\u1ea1ng checklist h\u1ed3 s\u01a1 c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc m\u00e0 c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi quy \u0111\u1ecbnh \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u1ed3 s\u01a1.<\/p>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 69\/2025\/TT-BTC \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 01\/07\/2025 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c c\u00f9ng ng\u00e0y, h\u01b0\u1edbng d\u1eabn chi ti\u1ebft Lu\u1eadt Thu\u1ebf GTGT v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng, n\u00ean ki\u1ec3m tra ri\u00eang ba nh\u00f3m ch\u1ee9ng t\u1eeb:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Nh\u00f3m ki\u1ec3m tra<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>N\u1ed9i dung c\u1ea7n \u0111\u1ed1i chi\u1ebfu<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Ch\u1ee9ng t\u1eeb nh\u1eadp kh\u1ea9u<\/td>\n<td>T\u1edd khai h\u1ea3i quan, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT<\/td>\n<\/tr>\n<tr>\n<td>Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/td>\n<td>S\u1ed5 chi ti\u1ebft thu\u1ebf GTGT, phi\u1ebfu nh\u1eadp kho, c\u00f4ng n\u1ee3, ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/td>\n<\/tr>\n<tr>\n<td>Ch\u1ee9ng t\u1eeb ph\u1ee5c v\u1ee5 ho\u00e0n thu\u1ebf<\/td>\n<td>H\u1ed3 s\u01a1 ch\u1ee9ng minh m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a, ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">M\u1ed9t thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd trong n\u0103m 2026 l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP ti\u1ebfp t\u1ee5c s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP. Do \u0111\u00f3, khi x\u00e2y d\u1ef1ng quy tr\u00ecnh n\u1ed9i b\u1ed9, doanh nghi\u1ec7p n\u00ean c\u1eadp nh\u1eadt bi\u1ec3u m\u1eabu v\u00e0 checklist theo v\u0103n b\u1ea3n \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c thay v\u00ec ch\u1ec9 d\u1ef1a v\u00e0o h\u01b0\u1edbng d\u1eabn c\u0169.<\/p>\n<h3 style=\"text-align: justify;\">3.5. \u0110\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ri\u00eang \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 nh\u00f3m \u0111i\u1ec1u ki\u1ec7n c\u1ea7n ki\u1ec3m tra k\u1ef9 nh\u1ea5t n\u1ebfu doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i \u0111i\u1ec1u ki\u1ec7n v\u1ec1 thu\u1ebf \u0111\u1ea7u v\u00e0o, doanh nghi\u1ec7p c\u1ea7n c\u00f3 h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb ch\u1ee9ng minh \u0111\u01b0\u1ee3c d\u00f2ng h\u00e0ng v\u00e0 d\u00f2ng ti\u1ec1n, ch\u1eb3ng h\u1ea1n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">H\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u.<\/li>\n<li aria-level=\"1\">H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u.<\/li>\n<li aria-level=\"1\">T\u1edd khai h\u1ea3i quan xu\u1ea5t kh\u1ea9u.<\/li>\n<li aria-level=\"1\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh.<\/li>\n<li aria-level=\"1\">H\u1ed3 s\u01a1 nh\u1eadp kho, xu\u1ea5t kho.<\/li>\n<li aria-level=\"1\">H\u1ed3 s\u01a1 s\u1ea3n xu\u1ea5t n\u1ebfu nh\u1eadp kh\u1ea9u nguy\u00ean v\u1eadt li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t.<\/li>\n<li aria-level=\"1\">\u0110\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan n\u1ebfu c\u1ea7n thi\u1ebft \u0111\u1ec3 ch\u1ee9ng minh vi\u1ec7c s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra theo chu\u1ed7i:<\/p>\n<p style=\"text-align: justify;\">T\u1edd khai nh\u1eadp kh\u1ea9u \u2192 n\u1ed9p thu\u1ebf GTGT \u2192 nh\u1eadp kho \u2192 xu\u1ea5t nguy\u00ean v\u1eadt li\u1ec7u \u2192 s\u1ea3n xu\u1ea5t \u2192 nh\u1eadp kho th\u00e0nh ph\u1ea9m \u2192 xu\u1ea5t kh\u1ea9u \u2192 doanh thu xu\u1ea5t kh\u1ea9u.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 gi\u1ea3i th\u00edch \u0111\u01b0\u1ee3c m\u1ed1i li\u00ean h\u1ec7 gi\u1eefa c\u00e1c d\u1eef li\u1ec7u tr\u00ean, vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u s\u1ebd kh\u00f3 h\u01a1n \u0111\u00e1ng k\u1ec3.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1eb7c bi\u1ec7t, c\u1ea7n ph\u00e2n bi\u1ec7t nh\u1eadp nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u v\u1edbi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a r\u1ed3i t\u00e1i xu\u1ea5t. \u0110\u00e2y kh\u00f4ng ph\u1ea3i hai tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ec3 x\u1eed l\u00fd gi\u1ed1ng nhau khi x\u00e1c \u0111\u1ecbnh quy\u1ec1n ho\u00e0n thu\u1ebf.<\/p>\n<h2 style=\"text-align: justify;\">4. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u g\u1ed3m nh\u1eefng g\u00ec?<\/h2>\n<p style=\"text-align: justify;\">H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb t\u00f9y theo tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. V\u1edbi doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u, k\u1ebf to\u00e1n n\u00ean t\u1eadp trung ki\u1ec3m tra 3 nh\u00f3m h\u1ed3 s\u01a1 ch\u00ednh:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Nh\u00f3m h\u1ed3 s\u01a1<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Ch\u1ee9ng t\u1eeb c\u1ea7n ki\u1ec3m tra<\/strong><\/td>\n<\/tr>\n<tr>\n<td>H\u1ed3 s\u01a1 nh\u1eadp kh\u1ea9u<\/td>\n<td>T\u1edd khai h\u1ea3i quan, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT, h\u1ee3p \u0111\u1ed3ng, invoice v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan<\/td>\n<\/tr>\n<tr>\n<td>H\u1ed3 s\u01a1 s\u1ea3n xu\u1ea5t<\/td>\n<td>Phi\u1ebfu nh\u1eadp kho, xu\u1ea5t kho nguy\u00ean v\u1eadt li\u1ec7u, \u0111\u1ecbnh m\u1ee9c ho\u1eb7c h\u1ed3 s\u01a1 s\u1ea3n xu\u1ea5t, phi\u1ebfu nh\u1eadp kho th\u00e0nh ph\u1ea9m<\/td>\n<\/tr>\n<tr>\n<td>H\u1ed3 s\u01a1 xu\u1ea5t kh\u1ea9u<\/td>\n<td>H\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, h\u00f3a \u0111\u01a1n, t\u1edd khai h\u1ea3i quan xu\u1ea5t kh\u1ea9u, ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m quan tr\u1ecdng kh\u00f4ng ph\u1ea3i l\u00e0 chu\u1ea9n b\u1ecb th\u1eadt nhi\u1ec1u ch\u1ee9ng t\u1eeb m\u00e0 ph\u1ea3i ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf GTGT \u0111\u1ec1 ngh\u1ecb ho\u00e0n ph\u00e1t sinh h\u1ee3p ph\u00e1p v\u00e0 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">B\u1ea3ng \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi \u0111\u1ec1 ngh\u1ecb ho\u00e0n<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1, k\u1ebf to\u00e1n n\u00ean \u0111\u1ed1i chi\u1ebfu theo m\u1ed9t chu\u1ed7i th\u1ed1ng nh\u1ea5t:<\/p>\n<p style=\"text-align: justify;\">Nh\u1eadp kh\u1ea9u \u2192 N\u1ed9p thu\u1ebf GTGT \u2192 Nh\u1eadp kho \u2192 Xu\u1ea5t d\u00f9ng\/s\u1ea3n xu\u1ea5t \u2192 Th\u00e0nh ph\u1ea9m \u2192 Xu\u1ea5t kh\u1ea9u \u2192 Doanh thu xu\u1ea5t kh\u1ea9u \u2192 Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u2192 S\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>N\u1ed9i dung<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u1ea7n \u0111\u1ed1i chi\u1ebfu<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p<\/td>\n<td>Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/td>\n<td>T\u1edd khai thu\u1ebf, s\u1ed5 k\u1ebf to\u00e1n<\/td>\n<\/tr>\n<tr>\n<td>H\u00e0ng nh\u1eadp kh\u1ea9u<\/td>\n<td>T\u1edd khai h\u1ea3i quan, phi\u1ebfu nh\u1eadp kho<\/td>\n<\/tr>\n<tr>\n<td>H\u00e0ng s\u1eed d\u1ee5ng s\u1ea3n xu\u1ea5t<\/td>\n<td>Phi\u1ebfu xu\u1ea5t kho, h\u1ed3 s\u01a1 s\u1ea3n xu\u1ea5t<\/td>\n<\/tr>\n<tr>\n<td>H\u00e0ng xu\u1ea5t kh\u1ea9u<\/td>\n<td>T\u1edd khai h\u1ea3i quan, h\u00f3a \u0111\u01a1n<\/td>\n<\/tr>\n<tr>\n<td>S\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n<\/td>\n<td>B\u1ea3ng t\u00ednh v\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">C\u00e1ch ki\u1ec3m tra n\u00e0y gi\u00fap ph\u00e1t hi\u1ec7n s\u1edbm ch\u00eanh l\u1ec7ch gi\u1eefa h\u1ea3i quan, kho v\u00e0 s\u1ed5 k\u1ebf to\u00e1n, h\u1ea1n ch\u1ebf ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n<p style=\"text-align: justify;\">L\u01b0u \u00fd: Kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 ch\u1ee9ng t\u1eeb tr\u00ean \u0111\u1ec1u l\u00e0 th\u00e0nh ph\u1ea7n b\u1eaft bu\u1ed9c trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 theo \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf v\u00e0 quy \u0111\u1ecbnh \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c n\u0103m 2026.<\/p>\n<h2>Gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd k\u1ebf to\u00e1n hi\u1ec7u qu\u1ea3 cho doanh nghi\u1ec7p Vi\u1ec7t<\/h2>\n<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><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><\/div><ul><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><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><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><\/ul><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><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><ul><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><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><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><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><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><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><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><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><\/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=\"607cda5a861af2e950ecbd4a2d026178\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"607cda5a861af2e950ecbd4a2d026178\">\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=\"d1020c0068\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/8818\" \/><div id=\"frm_field_277_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm12 frm_first\">\r\n    <label for=\"field_k597l745\" id=\"field_k597l745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_k597l745\" name=\"item_meta[277]\" value=\"\"  placeholder=\"H\u1ecd v\u00e0 t\u00ean*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_278_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6 frm_first\">\r\n    <label for=\"field_k7d4c745\" id=\"field_k7d4c745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"tel\" id=\"field_k7d4c745\" name=\"item_meta[278]\" value=\"\"  placeholder=\"S\u1ed1 \u0111i\u1ec7n tho\u1ea1i*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\" pattern=\"((\\+\\d{1,3}(-|.| )?\\(?\\d\\)?(-| |.)?\\d{1,5})|(\\(?\\d{2,6}\\)?))(-|.| )?(\\d{3,4})(-|.| )?(\\d{4})(( x| ext)\\d{1,5}){0,1}$\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_279_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_qnbh4745\" id=\"field_qnbh4745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"email\" id=\"field_qnbh4745\" name=\"item_meta[279]\" value=\"\"  placeholder=\"Email*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_280_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_c6cjz3\" id=\"field_c6cjz3_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[280]\" id=\"field_c6cjz3\"  placeholder=\"Ch\u1ee9c v\u1ee5\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ch\u1ee9c v\u1ee5<\/option><option  value=\"Ch\u1ee7 doanh nghi\u1ec7p\">Ch\u1ee7 doanh nghi\u1ec7p<\/option><option  value=\"Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c\">Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n\">Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng\">Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng IT\">Tr\u01b0\u1edfng ph\u00f2ng IT<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1\">Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Marketing\">Tr\u01b0\u1edfng ph\u00f2ng Marketing<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh\">Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh<\/option><option  value=\"Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n\">Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/option><option  value=\"Nh\u00e2n vi\u00ean\">Nh\u00e2n vi\u00ean<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_281_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_92h0d745\" id=\"field_92h0d745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_92h0d745\" name=\"item_meta[281]\" value=\"\"  placeholder=\"T\u00ean doanh nghi\u1ec7p\/MST*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_282_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_tidhs5\" id=\"field_tidhs5_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[282]\" id=\"field_tidhs5\"  placeholder=\"Quy m\u00f4 nh\u00e2n s\u1ef1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Quy m\u00f4 nh\u00e2n s\u1ef1<\/option><option  value=\"Si\u00eau Nho\u0309 (&lt;20)\">Si\u00eau Nho\u0309 (&lt;20)<\/option><option  value=\"Nho\u0309 (&lt;=100)\">Nho\u0309 (&lt;=100)<\/option><option  value=\"V\u01b0\u0300a (&lt;=500)\">V\u01b0\u0300a (&lt;=500)<\/option><option  value=\"L\u01a1\u0301n (&lt;=3000)\">L\u01a1\u0301n (&lt;=3000)<\/option><option  value=\"R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)\">R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_283_container\" class=\"frm_form_field form-field  frm_top_container frm6\">\r\n\t<label for=\"field_obq9c34\" id=\"field_obq9c34_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[283]\" id=\"field_obq9c34\"  placeholder=\"Ng\u00e0nh ngh\u1ec1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ng\u00e0nh ngh\u1ec1<\/option><option  value=\"D\u1ecbch v\u1ee5 c\u00f4ng\">D\u1ecbch v\u1ee5 c\u00f4ng<\/option><option  value=\"T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m\">T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m<\/option><option  value=\"X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n\">X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/option><option  value=\"D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c\">D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c<\/option><option  value=\"Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o\">Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o<\/option><option  value=\"B\u00e1n l\u1ebb\">B\u00e1n l\u1ebb<\/option><option  value=\"Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng\">Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng<\/option><option  value=\"D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc\">D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc<\/option><option  value=\"D\u1ec7t\/may\">D\u1ec7t\/may<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)\">Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)<\/option><option  value=\"S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300\">S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t kha\u0301c\">Sa\u0309n xu\u00e2\u0301t kha\u0301c<\/option><option  value=\"C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)\">C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)<\/option><option  value=\"Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n\">Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n<\/option><option  value=\"L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9\">L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9<\/option><option  value=\"V\u1eadn t\u1ea3i\/kho b\u00e3i\">V\u1eadn t\u1ea3i\/kho b\u00e3i<\/option><option  value=\"\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323\">\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323<\/option><option  value=\"Di\u0323ch vu\u0323 l\u01b0u tru\u0301\">Di\u0323ch vu\u0323 l\u01b0u tru\u0301<\/option><option  value=\"Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301\">Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301<\/option><option  value=\"D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c\">D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_284_container\" class=\"frm_form_field form-field  frm_none_container\">\r\n\t<label for=\"g-recaptcha-response\" id=\"field_vlud4_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<div  id=\"field_vlud4\" class=\"frm-g-recaptcha\" data-sitekey=\"6LexPF8bAAAAABVTCNDuOGGhiBWMaQijt5r_RX_G\" data-size=\"normal\" data-theme=\"light\"><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_285_container\" class=\"frm_form_field  frm_html_container form-field\"><span style=\"font-size: 12px;\"><em>B\u1eb1ng c\u00e1ch nh\u1ea5n v\u00e0o n\u00fat <strong>G\u1eedi y\u00eau c\u1ea7u<\/strong>, b\u1ea1n \u0111\u00e3 \u0111\u1ed3ng \u00fd v\u1edbi <a href=\"https:\/\/lacviet.vn\/chinh-sach-bao-ve-du-lieu-ca-nhan\/\">Ch\u00ednh s\u00e1ch b\u1ea3o m\u1eadt th\u00f4ng tin<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/em><\/span><\/div>\n<div id=\"frm_field_286_container\" class=\"frm_form_field form-field \">\r\n\t<div class=\"frm_submit frm_flex\">\r\n<button class=\"frm_button_submit\" type=\"submit\"  >G\u1eedi y\u00eau c\u1ea7u<\/button>\r\n\r\n\r\n\r\n<\/div>\r\n<\/div>\n\t<input type=\"hidden\" name=\"item_key\" value=\"\" \/>\n\t<\/div>\n<\/fieldset>\n<\/div>\n\n<\/form>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da6d83 elementor-widget elementor-widget-text-editor\" data-id=\"2da6d83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>T\u00cdCH H\u1ee2P AI T\u0102NG T\u1ed0C CHUY\u1ec2N \u0110\u1ed4I S\u1ed0 K\u1ebe TO\u00c1N<\/strong><\/span><\/p><p data-start=\"1956\" data-end=\"2029\">AI trong AccNet ERP kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf t\u1ef1 \u0111\u1ed9ng h\u00f3a nh\u1eadp li\u1ec7u, m\u00e0 c\u00f2n:<\/p><ul><li style=\"text-align: justify;\" data-start=\"2032\" data-end=\"2176\"><strong data-start=\"2032\" data-end=\"2077\">Nh\u1eadn di\u1ec7n &amp; ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb th\u00f4ng minh<\/strong>: AI qu\u00e9t, \u0111\u1ecdc v\u00e0 ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n, phi\u1ebfu chi, phi\u1ebfu thu, h\u1ea1n ch\u1ebf sai s\u00f3t do nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/li><li style=\"text-align: justify;\" data-start=\"2179\" data-end=\"2321\"><strong data-start=\"2179\" data-end=\"2211\">D\u1ef1 b\u00e1o t\u00e0i ch\u00ednh &amp; ng\u00e2n s\u00e1ch<\/strong>: h\u1ec7 th\u1ed1ng s\u1eed d\u1ee5ng thu\u1eadt to\u00e1n h\u1ecdc m\u00e1y \u0111\u1ec3 d\u1ef1 b\u00e1o chi ph\u00ed, doanh thu, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh nhanh.<\/li><li style=\"text-align: justify;\" data-start=\"2324\" data-end=\"2452\"><strong data-start=\"2324\" data-end=\"2351\">C\u1ea3nh b\u00e1o r\u1ee7i ro k\u1ebf to\u00e1n<\/strong>: AI ph\u00e1t hi\u1ec7n b\u1ea5t th\u01b0\u1eddng trong s\u1ed5 s\u00e1ch, t\u1eeb \u0111\u00f3 c\u1ea3nh b\u00e1o k\u1ecbp th\u1eddi c\u00e1c sai l\u1ec7ch ho\u1eb7c r\u1ee7i ro gian l\u1eadn.<\/li><li style=\"text-align: justify;\" data-start=\"2455\" data-end=\"2584\"><strong data-start=\"2455\" data-end=\"2484\">Tr\u1ee3 l\u00fd b\u00e1o c\u00e1o th\u00f4ng minh<\/strong>: AI g\u1ee3i \u00fd m\u1eabu b\u00e1o c\u00e1o, t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, h\u1ed7 tr\u1ee3 ban l\u00e3nh \u0111\u1ea1o ph\u00e2n t\u00edch t\u00e0i ch\u00ednh t\u1ee9c th\u00ec.<\/li><\/ul><p style=\"text-align: center;\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-47770\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png\" alt=\"K\u1ebf to\u00e1n L\u1ea1c Vi\u1ec7t \u1ee9ng d\u1ee5ng AI\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p><p style=\"text-align: center;\"><span style=\"color: #cf2e2e; font-size: 120%;\"><b>DOANH NGHI\u1ec6P \u0110\u01af\u1ee2C G\u00cc KHI TRI\u1ec2N KHAI PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N L\u1ea0C VI\u1ec6T?<\/b><\/span><\/p><ul><li data-start=\"2638\" data-end=\"2732\"><strong data-start=\"2638\" data-end=\"2664\">Kinh nghi\u1ec7m h\u01a1n 30 n\u0103m<\/strong> ph\u00e1t tri\u1ec3n gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/li><li data-start=\"2735\" data-end=\"2856\"><strong data-start=\"2735\" data-end=\"2764\">H\u1ec7 sinh th\u00e1i s\u1ed1 to\u00e0n di\u1ec7n<\/strong>: AccNet ERP d\u1ec5 d\u00e0ng k\u1ebft n\u1ed1i v\u1edbi c\u00e1c gi\u1ea3i ph\u00e1p kh\u00e1c c\u1ee7a L\u1ea1c Vi\u1ec7t (HRM, Workflow, Portal\u2026).<\/li><li data-start=\"2859\" data-end=\"2935\"><strong data-start=\"2859\" data-end=\"2882\">C\u00f4ng ngh\u1ec7 ti\u00ean ti\u1ebfn<\/strong>: T\u00edch h\u1ee3p AI, h\u1ed7 tr\u1ee3 cloud &amp; on-premise linh ho\u1ea1t.<\/li><li data-start=\"2938\" data-end=\"3073\"><strong data-start=\"2938\" data-end=\"2964\">D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 t\u1eadn t\u00e2m<\/strong>: \u0110\u1ed9i ng\u0169 chuy\u00ean gia am hi\u1ec3u nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh Vi\u1ec7t Nam, \u0111\u1ed3ng h\u00e0nh xuy\u00ean su\u1ed1t trong tri\u1ec3n khai.<\/li><li data-start=\"3076\" data-end=\"3190\"><strong data-start=\"3076\" data-end=\"3113\">Ni\u1ec1m tin t\u1eeb h\u00e0ng ngh\u00ecn kh\u00e1ch h\u00e0ng<\/strong> trong nhi\u1ec1u l\u0129nh v\u1ef1c: t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-904c40a elementor-widget elementor-widget-text-editor\" data-id=\"904c40a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong><a href=\"#formtuvan\"><span class=\"xem-tinh-nang\">Xem chi ti\u1ebft t\u00ednh n\u0103ng &amp; nh\u1eadn Demo MI\u1ec4N PH\u00cd<\/span><\/a><\/strong><\/p><div style=\"text-align: center;\"><p style=\"text-align: justify;\"><strong id=\"str-call-timer\">TH\u00d4NG TIN LI\u00caN H\u1ec6<\/strong><\/p><ul><li style=\"text-align: justify;\">Hotline\/Zalo: <a href=\"https:\/\/zalo.me\/0901555063\" target=\"_blank\" rel=\"noopener\">0901 555 063<\/a><\/li><li style=\"text-align: justify;\">Email: accnet@lacviet.com.vn | Website: lacviet.vn | accnet.vn<\/li><li style=\"text-align: justify;\">\u0110\u1ecba ch\u1ec9 v\u0103n ph\u00f2ng: <a href=\"https:\/\/maps.app.goo.gl\/Jqy5fZgaAnFMbJdB7\" target=\"_blank\" rel=\"nofollow noopener\">23 Nguy\u1ec5n Th\u1ecb Hu\u1ef3nh, Ph\u01b0\u1eddng Ph\u00fa Nhu\u1eadn, TP.HCM<\/a><\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/p>\n<blockquote><p>&gt;&gt;&gt; Xem th\u00eam th\u00f4ng tin v\u1ec1 <a href=\"https:\/\/lacviet.vn\/phan-mem-ke-toan\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n n\u00e0o t\u1ed1t nh\u1ea5t hi\u1ec7n nay<\/a><\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Ho\u00e0n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u l\u00e0 vi\u1ec7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 n\u1ed9p t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u khi \u0111\u00e1p \u1ee9ng \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p v\u00e0 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Trong n\u0103m 2026, doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t ki\u1ec3m tra c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0 nh\u1eadp [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":35679,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[152],"tags":[],"class_list":["post-8818","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-gtgt"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/8818","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=8818"}],"version-history":[{"count":14,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/8818\/revisions"}],"predecessor-version":[{"id":53063,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/8818\/revisions\/53063"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/35679"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=8818"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=8818"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=8818"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}