{"id":10109,"date":"2026-01-10T10:05:51","date_gmt":"2026-01-10T03:05:51","guid":{"rendered":"https:\/\/webnhathuoc.com\/home\/?p=10109"},"modified":"2026-01-10T10:05:56","modified_gmt":"2026-01-10T03:05:56","slug":"cap-nhat-so-ke-toan-moi-cho-ho-kinh-doanh","status":"publish","type":"post","link":"https:\/\/webnhathuoc.com\/home\/cap-nhat-so-ke-toan-moi-cho-ho-kinh-doanh\/","title":{"rendered":"C\u1eacP NH\u1eacT TH\u00d4NG T\u01af 152\/2025\/TT-BTC V\u00c0 H\u01af\u1edaNG D\u1eaaN THAO T\u00c1C, L\u00caN B\u1ed8 S\u1ed4 K\u1ebe TO\u00c1N TR\u00caN PH\u1ea6N M\u1ec0M WEB NH\u00c0 THU\u1ed0C THEO Y\u00caU C\u1ea6U C\u1ee6A THU\u1ebe K\u00ca KHAI"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10109\" class=\"elementor elementor-10109\">\n\t\t\t\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-52f9283 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"52f9283\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-deddeb5\" data-id=\"deddeb5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-4cc2b99 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4cc2b99\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-5f41d60\" data-id=\"5f41d60\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-46348da elementor-widget elementor-widget-text-editor\" data-id=\"46348da\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.13.2 - 11-05-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p data-start=\"184\" data-end=\"389\">B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh <strong data-start=\"209\" data-end=\"237\">Th\u00f4ng t\u01b0 152\/2025\/TT-BTC<\/strong>, thay th\u1ebf Th\u00f4ng t\u01b0 88\/2021, quy \u0111\u1ecbnh <strong data-start=\"275\" data-end=\"318\">ch\u1ebf \u0111\u1ed9 s\u1ed5 k\u1ebf to\u00e1n m\u1edbi cho h\u1ed9 kinh doanh<\/strong>, ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng khi <strong data-start=\"343\" data-end=\"359\">thu\u1ebf k\u00ea khai<\/strong> tri\u1ec3n khai t\u1eeb <strong data-start=\"374\" data-end=\"388\">01\/01\/2026<\/strong>.<\/p><p data-start=\"391\" data-end=\"576\">Nh\u1eb1m gi\u00fap anh\/ch\u1ecb <strong data-start=\"409\" data-end=\"490\">hi\u1ec3u \u0111\u00fang quy \u0111\u1ecbnh, l\u1eadp s\u1ed5 k\u1ebf to\u00e1n \u0111\u00fang chu\u1ea9n v\u00e0 tri\u1ec3n khai \u0111\u00fang tr\u00ean th\u1ef1c t\u1ebf<\/strong>, <strong data-start=\"492\" data-end=\"507\">Webnhathuoc<\/strong> t\u1ed5 ch\u1ee9c bu\u1ed5i \u0111\u00e0o t\u1ea1o chuy\u00ean \u0111\u1ec1 v\u1ec1 Th\u00f4ng t\u01b0 152, t\u1eadp trung h\u01b0\u1edbng d\u1eabn:<\/p><ul data-start=\"578\" data-end=\"882\"><li data-start=\"578\" data-end=\"656\"><p data-start=\"580\" data-end=\"656\">N\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a Th\u00f4ng t\u01b0 152 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn <strong data-start=\"640\" data-end=\"656\">thu\u1ebf k\u00ea khai<\/strong><\/p><\/li><li data-start=\"657\" data-end=\"713\"><p data-start=\"659\" data-end=\"713\">Danh m\u1ee5c <strong data-start=\"668\" data-end=\"713\">s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng cho nh\u00e0 thu\u1ed1c<\/strong><\/p><\/li><li data-start=\"714\" data-end=\"787\"><p data-start=\"716\" data-end=\"787\">C\u00e1ch ghi nh\u1eadn <strong data-start=\"730\" data-end=\"787\">doanh thu \u2013 chi ph\u00ed \u2013 l\u00ean b\u1ed9 s\u1ed5 k\u1ebf to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh<\/strong><\/p><\/li><li data-start=\"788\" data-end=\"882\"><p data-start=\"790\" data-end=\"882\">Th\u1ef1c h\u00e0nh <strong data-start=\"800\" data-end=\"852\">k\u00ea khai thu\u1ebf tr\u1ef1c ti\u1ebfp tr\u00ean ph\u1ea7n m\u1ec1m Webnhathuoc<\/strong> theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf<\/p><\/li><\/ul><p data-start=\"884\" data-end=\"1017\">\ud83d\udccc <strong data-start=\"887\" data-end=\"898\">Ch\u1ee7 \u0111\u1ec1:<\/strong><br data-start=\"898\" data-end=\"901\" \/><strong data-start=\"901\" data-end=\"1017\">C\u1eacP NH\u1eacT TH\u00d4NG T\u01af 152\/2025\/TT-BTC &amp; H\u01af\u1edaNG D\u1eaaN L\u1eacP S\u1ed4 K\u1ebe TO\u00c1N, THAO T\u00c1C PH\u1ea6N M\u1ec0M WEBNHATHUOC PH\u1ee4C V\u1ee4 THU\u1ebe K\u00ca KHAI<\/strong><\/p><p data-start=\"1019\" data-end=\"1115\">\u23f0 <strong data-start=\"1021\" data-end=\"1035\">Th\u1eddi gian:<\/strong> 13h30 \u2013 ng\u00e0y <strong data-start=\"1049\" data-end=\"1063\">10\/01\/2026<\/strong><br data-start=\"1063\" data-end=\"1066\" \/>\ud83d\udcbb <strong data-start=\"1069\" data-end=\"1083\">H\u00ecnh th\u1ee9c:<\/strong> \u0110\u00e0o t\u1ea1o tr\u1ef1c tuy\u1ebfn qua <strong data-start=\"1107\" data-end=\"1115\">Zoom<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f2f93b elementor-widget elementor-widget-image\" data-id=\"9f2f93b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.13.2 - 11-05-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"671\" src=\"https:\/\/webnhathuoc.com\/home\/wp-content\/uploads\/2026\/01\/Dao-tao-10.1.png\" class=\"attachment-large size-large wp-image-10110\" alt=\"s\u1ed5 k\u1ebf to\u00e1n\" srcset=\"https:\/\/webnhathuoc.com\/home\/wp-content\/uploads\/2026\/01\/Dao-tao-10.1.png 940w, https:\/\/webnhathuoc.com\/home\/wp-content\/uploads\/2026\/01\/Dao-tao-10.1-300x251.png 300w, https:\/\/webnhathuoc.com\/home\/wp-content\/uploads\/2026\/01\/Dao-tao-10.1-768x644.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/>\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\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6f55710 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f55710\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-537b580\" data-id=\"537b580\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a287c6 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"1a287c6\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/zalo.me\/g\/hulgrf225\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">THAM GIA C\u1ed8NG \u0110\u1ed2NG ZALO<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-5942ab6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5942ab6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-162925c\" data-id=\"162925c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aeb32ea elementor-widget elementor-widget-heading\" data-id=\"aeb32ea\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.13.2 - 11-05-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">T\u00d3M T\u1eaeT TH\u00d4NG T\u01af 152\/2025\/TT-BTC V\u1ec0 <br>B\u1ed8 S\u1ed4 K\u1ebe TO\u00c1N M\u1edaI<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0cb7518 elementor-widget elementor-widget-text-editor\" data-id=\"0cb7518\" data-element_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<p data-start=\"156\" data-end=\"350\">T\u1eeb <strong data-start=\"159\" data-end=\"173\">01\/01\/2026<\/strong>, khi <b>thu\u1ebf kho\u00e1n ch\u00ednh th\u1ee9c b\u1ecb khai t\u1eed<\/b>, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kinh doanh s\u1ebd th\u1ef1c hi\u1ec7n <strong data-start=\"254\" data-end=\"272\">ghi s\u1ed5 k\u1ebf to\u00e1n<\/strong> theo Th\u00f4ng t\u01b0 152\/2025\/TT-BTC. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng n\u1ed9i dung quan tr\u1ecdng c\u1ea7n n\u1eafm:<\/p><p data-start=\"352\" data-end=\"466\"><strong data-start=\"352\" data-end=\"374\">1. Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/strong><br data-start=\"374\" data-end=\"377\" \/>\u00c1p d\u1ee5ng cho to\u00e0n b\u1ed9 <strong data-start=\"397\" data-end=\"425\">h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kinh doanh<\/strong> thu\u1ed9c di\u1ec7n ghi s\u1ed5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh.<\/p><p data-start=\"468\" data-end=\"661\"><strong data-start=\"468\" data-end=\"499\">2. T\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n<\/strong><br data-start=\"499\" data-end=\"502\" \/>H\u1ed9 kinh doanh c\u00f3 th\u1ec3 t\u1ef1 ghi s\u1ed5, thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c b\u1ed1 tr\u00ed ng\u01b0\u1eddi th\u00e2n trong gia \u0111\u00ecnh (v\u1ee3\/ch\u1ed3ng, b\u1ed1 m\u1eb9, con, anh ch\u1ecb em ru\u1ed9t\u2026) th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n.<\/p><p data-start=\"663\" data-end=\"792\"><strong data-start=\"663\" data-end=\"693\">3. L\u01b0u tr\u1eef s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/strong><br data-start=\"693\" data-end=\"696\" \/>S\u1ed5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef d\u01b0\u1edbi d\u1ea1ng b\u1ea3n gi\u1ea5y ho\u1eb7c \u0111i\u1ec7n t\u1eed, th\u1eddi gian l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u <strong data-start=\"781\" data-end=\"791\">05 n\u0103m<\/strong>.<\/p><p data-start=\"794\" data-end=\"845\"><strong data-start=\"794\" data-end=\"845\">4. Ph\u00e2n lo\u1ea1i s\u1ed5 k\u1ebf to\u00e1n theo h\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf<\/strong><\/p><ul data-start=\"847\" data-end=\"1440\"><li data-start=\"847\" data-end=\"947\"><p data-start=\"849\" data-end=\"947\">Nh\u00f3m 1: Kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT, TNCN<br data-start=\"887\" data-end=\"890\" \/>S\u1eed d\u1ee5ng <strong data-start=\"898\" data-end=\"946\">S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (S1a-HKD)<\/strong>.<\/p><\/li><li data-start=\"949\" data-end=\"1132\"><p data-start=\"951\" data-end=\"1132\">Nh\u00f3m 2: N\u1ed9p thu\u1ebf GTGT v\u00e0 TNCN theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu<br data-start=\"1006\" data-end=\"1009\" \/>S\u1eed d\u1ee5ng <strong data-start=\"1017\" data-end=\"1065\">S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (S2a-HKD)<\/strong>.<br data-start=\"1066\" data-end=\"1069\" \/>L\u01b0u \u00fd: M\u1edf s\u1ed5 theo t\u1eebng nh\u00f3m ng\u00e0nh ngh\u1ec1 c\u00f3 c\u00f9ng t\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf.<\/p><\/li><li data-start=\"1134\" data-end=\"1319\"><p data-start=\"1136\" data-end=\"1319\">Nh\u00f3m 3: N\u1ed9p thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu v\u00e0 thu\u1ebf TNCN theo thu nh\u1eadp<br data-start=\"1212\" data-end=\"1215\" \/>L\u1eadp 4 lo\u1ea1i s\u1ed5: s\u1ed5 doanh thu, s\u1ed5 chi ti\u1ebft doanh thu \u2013 chi ph\u00ed, s\u1ed5 h\u00e0ng h\u00f3a, s\u1ed5 chi ti\u1ebft ti\u1ec1n.<\/p><\/li><li data-start=\"1321\" data-end=\"1440\"><p data-start=\"1323\" data-end=\"1440\">Nh\u00f3m 4: C\u00f3 ph\u00e1t sinh c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c (XNK, TT\u0110B, t\u00e0i nguy\u00ean, BVMT\u2026)<br data-start=\"1393\" data-end=\"1396\" \/>L\u1eadp th\u00eam <strong data-start=\"1405\" data-end=\"1439\">S\u1ed5 theo d\u00f5i ngh\u0129a v\u1ee5 thu\u1ebf kh\u00e1c<\/strong>.<\/p><\/li><\/ul><p data-start=\"1323\" data-end=\"1440\">Ch\u00fang t\u00f4i\u00a0\u0111\u00e3 t\u00edch h\u1ee3p s\u1eb5n <b>\u0111\u1ea7y \u0111\u1ee7 b\u1ed9 s\u1ed5<\/b><strong data-start=\"1474\" data-end=\"1528\">\u00a0v\u00e0 quy tr\u00ecnh thu\u1ebf k\u00ea khai tr\u00ean ph\u1ea7n m\u1ec1m<\/strong>, gi\u00fap nh\u00e0 thu\u1ed1c th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh t\u1eeb n\u0103m 2026.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-f6c50b6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f6c50b6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bf79f9f\" data-id=\"bf79f9f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-040d85e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"040d85e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2dc1e4f\" data-id=\"2dc1e4f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9bfa587 elementor-widget elementor-widget-heading\" data-id=\"9bfa587\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">C\u00c1C PH\u1ea6M M\u00caM WEBNHATHUOC CUNG C\u1ea4P<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-d1087c0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d1087c0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-2310503\" data-id=\"2310503\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-22bf5d3 elementor-widget elementor-widget-image\" data-id=\"22bf5d3\" data-element_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 loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"392\" src=\"https:\/\/webnhathuoc.com\/home\/wp-content\/uploads\/2026\/01\/mockup-sua-man-hinh-giao-dien-2654-x-1300-px-1-1024x502.png\" class=\"attachment-large size-large wp-image-10123\" alt=\"web nh\u00e0 thu\u1ed1c\" srcset=\"https:\/\/webnhathuoc.com\/home\/wp-content\/uploads\/2026\/01\/mockup-sua-man-hinh-giao-dien-2654-x-1300-px-1-1024x502.png 1024w, https:\/\/webnhathuoc.com\/home\/wp-content\/uploads\/2026\/01\/mockup-sua-man-hinh-giao-dien-2654-x-1300-px-1-300x147.png 300w, https:\/\/webnhathuoc.com\/home\/wp-content\/uploads\/2026\/01\/mockup-sua-man-hinh-giao-dien-2654-x-1300-px-1-768x376.png 768w, https:\/\/webnhathuoc.com\/home\/wp-content\/uploads\/2026\/01\/mockup-sua-man-hinh-giao-dien-2654-x-1300-px-1-1536x752.png 1536w, https:\/\/webnhathuoc.com\/home\/wp-content\/uploads\/2026\/01\/mockup-sua-man-hinh-giao-dien-2654-x-1300-px-1-2048x1003.png 2048w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/>\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-bc0af86 elementor-widget elementor-widget-text-editor\" data-id=\"bc0af86\" data-element_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<p><strong>WEB NH\u00c0 THU\u1ed0C &#8211; PH\u1ea6N M\u1ec0M CHUY\u00caN BI\u1ec6T CHO NH\u00c0 THU\u1ed0C<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-1ae3ace\" data-id=\"1ae3ace\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4800e44 elementor-widget elementor-widget-image\" data-id=\"4800e44\" data-element_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 loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"392\" src=\"https:\/\/webnhathuoc.com\/home\/wp-content\/uploads\/2026\/01\/Phong-kham-tay-y-2654-x-1300-px-1024x502.png\" class=\"attachment-large size-large wp-image-10122\" alt=\"web ph\u00f2ng kh\u00e1m\" srcset=\"https:\/\/webnhathuoc.com\/home\/wp-content\/uploads\/2026\/01\/Phong-kham-tay-y-2654-x-1300-px-1024x502.png 1024w, https:\/\/webnhathuoc.com\/home\/wp-content\/uploads\/2026\/01\/Phong-kham-tay-y-2654-x-1300-px-300x147.png 300w, https:\/\/webnhathuoc.com\/home\/wp-content\/uploads\/2026\/01\/Phong-kham-tay-y-2654-x-1300-px-768x376.png 768w, https:\/\/webnhathuoc.com\/home\/wp-content\/uploads\/2026\/01\/Phong-kham-tay-y-2654-x-1300-px-1536x752.png 1536w, https:\/\/webnhathuoc.com\/home\/wp-content\/uploads\/2026\/01\/Phong-kham-tay-y-2654-x-1300-px-2048x1003.png 2048w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/>\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-5049c94 elementor-widget elementor-widget-text-editor\" data-id=\"5049c94\" data-element_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<p><strong>WEB PH\u00d2NG KH\u00c1M &#8211; PH\u1ea6N M\u1ec0M CHUY\u00caN BI\u1ec6T CHO PH\u00d2NG KH\u00c1M<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-c52c945\" data-id=\"c52c945\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5f16b7e elementor-widget elementor-widget-image\" data-id=\"5f16b7e\" data-element_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 loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"392\" src=\"https:\/\/webnhathuoc.com\/home\/wp-content\/uploads\/2026\/01\/mockup-sua-man-hinh-giao-dien-2654-x-1300-px-1024x502.png\" class=\"attachment-large size-large wp-image-10121\" alt=\"web h\u1ed9 kinh doanh\" srcset=\"https:\/\/webnhathuoc.com\/home\/wp-content\/uploads\/2026\/01\/mockup-sua-man-hinh-giao-dien-2654-x-1300-px-1024x502.png 1024w, https:\/\/webnhathuoc.com\/home\/wp-content\/uploads\/2026\/01\/mockup-sua-man-hinh-giao-dien-2654-x-1300-px-300x147.png 300w, https:\/\/webnhathuoc.com\/home\/wp-content\/uploads\/2026\/01\/mockup-sua-man-hinh-giao-dien-2654-x-1300-px-768x376.png 768w, https:\/\/webnhathuoc.com\/home\/wp-content\/uploads\/2026\/01\/mockup-sua-man-hinh-giao-dien-2654-x-1300-px-1536x752.png 1536w, https:\/\/webnhathuoc.com\/home\/wp-content\/uploads\/2026\/01\/mockup-sua-man-hinh-giao-dien-2654-x-1300-px-2048x1003.png 2048w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/>\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-57b71e7 elementor-widget elementor-widget-text-editor\" data-id=\"57b71e7\" data-element_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<p><strong>WEB H\u1ed8 KINH DOANH &#8211; PH\u1ea6N M\u1ec0M THU\u1ebe CHO H\u1ed8 KINH DOANH<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-30e9f6e elementor-widget elementor-widget-text-editor\" data-id=\"30e9f6e\" data-element_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<p data-start=\"137\" data-end=\"376\">Ch\u00fang t\u00f4i cung c\u1ea5p <strong data-start=\"156\" data-end=\"224\">gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m chuy\u00ean bi\u1ec7t d\u00e0nh cho h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kinh doanh<\/strong>, \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean <strong data-start=\"249\" data-end=\"283\">c\u00e1c quy \u0111\u1ecbnh k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh<\/strong>, v\u1edbi h\u1ec7 th\u1ed1ng <strong data-start=\"298\" data-end=\"373\">s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang m\u1eabu v\u00e0 ph\u00f9 h\u1ee3p theo t\u1eebng quy m\u00f4 kinh doanh<\/strong>.<\/p><p data-start=\"383\" data-end=\"629\">Ph\u1ea7n m\u1ec1m \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf theo h\u01b0\u1edbng <strong data-start=\"417\" data-end=\"462\">d\u1ec5 s\u1eed d\u1ee5ng \u2013 d\u1ec5 tri\u1ec3n khai \u2013 d\u1ec5 ki\u1ec3m so\u00e1t<\/strong>, gi\u00fap h\u1ed9 kinh doanh ghi nh\u1eadn ch\u00ednh x\u00e1c doanh thu, chi ph\u00ed v\u00e0 qu\u1ea3n l\u00fd s\u1ed5 s\u00e1ch m\u1ed9t c\u00e1ch khoa h\u1ecdc, h\u1ea1n ch\u1ebf sai s\u00f3t trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.<\/p><p data-start=\"636\" data-end=\"885\">Ch\u00fang t\u00f4i cam k\u1ebft <strong data-start=\"654\" data-end=\"696\">\u0111\u1ed3ng h\u00e0nh xuy\u00ean su\u1ed1t qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng<\/strong>, li\u00ean t\u1ee5c c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi, t\u1ed1i \u01b0u t\u00ednh n\u0103ng v\u00e0 c\u1ea3i thi\u1ec7n tr\u1ea3i nghi\u1ec7m, nh\u1eb1m mang \u0111\u1ebfn cho kh\u00e1ch h\u00e0ng <strong data-start=\"802\" data-end=\"884\">gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3, thu\u1eadn ti\u1ec7n v\u00e0 ph\u00f9 h\u1ee3p th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong>.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8601b3b elementor-align-center elementor-widget elementor-widget-button\" data-id=\"8601b3b\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/s.webnhathuoc.com\/Community\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Y\u00caU C\u1ea6U H\u1ed6 TR\u1ee2<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u0110\u00e0o t\u1ea1o h\u01b0\u1edbng d\u1eabn c\u00e1c c\u01a1 s\u1edf nh\u00e0 thu\u1ed1c <\/p>\n","protected":false},"author":3,"featured_media":10110,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21],"tags":[327,330,328,331,220],"class_list":["post-10109","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kinh-nghiem","tag-chuyen-doi-thue","tag-thong-tu-ke-toan-moi","tag-thue-ke-khai","tag-thue-khoan","tag-webnhathuoc"],"acf":[],"_links":{"self":[{"href":"https:\/\/webnhathuoc.com\/home\/wp-json\/wp\/v2\/posts\/10109","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/webnhathuoc.com\/home\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/webnhathuoc.com\/home\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/webnhathuoc.com\/home\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/webnhathuoc.com\/home\/wp-json\/wp\/v2\/comments?post=10109"}],"version-history":[{"count":16,"href":"https:\/\/webnhathuoc.com\/home\/wp-json\/wp\/v2\/posts\/10109\/revisions"}],"predecessor-version":[{"id":10130,"href":"https:\/\/webnhathuoc.com\/home\/wp-json\/wp\/v2\/posts\/10109\/revisions\/10130"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/webnhathuoc.com\/home\/wp-json\/wp\/v2\/media\/10110"}],"wp:attachment":[{"href":"https:\/\/webnhathuoc.com\/home\/wp-json\/wp\/v2\/media?parent=10109"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/webnhathuoc.com\/home\/wp-json\/wp\/v2\/categories?post=10109"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/webnhathuoc.com\/home\/wp-json\/wp\/v2\/tags?post=10109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}