{"id":10572,"date":"2026-08-04T11:14:54","date_gmt":"2026-08-04T04:14:54","guid":{"rendered":"https:\/\/webnhathuoc.com\/home\/?p=10572"},"modified":"2026-08-04T14:35:14","modified_gmt":"2026-08-04T07:35:14","slug":"dung-co-nho-cong-van-duoc-nho-tieu-chi-gpp","status":"publish","type":"post","link":"https:\/\/webnhathuoc.com\/home\/dung-co-nho-cong-van-duoc-nho-tieu-chi-gpp\/","title":{"rendered":"\u0110\u1eebng c\u1ed1 nh\u1edb \u0111\u1ee7 25 c\u00f4ng v\u0103n d\u01b0\u1ee3c, h\u00e3y nh\u1edb ti\u00eau ch\u00ed c\u1ea7n \u0111\u1ea3m b\u1ea3o h\u1eb1ng ng\u00e0y \u0111\u1ec3 \u0111\u00e1p \u1ee9ng \u0111\u00fang quy \u0111\u1ecbnh"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Nhi\u1ec1u ch\u1ee7 nh\u00e0 thu\u1ed1c cho r\u1eb1ng mu\u1ed1n v\u1eadn h\u00e0nh \u0111\u00fang GPP th\u00ec tr\u01b0\u1edbc h\u1ebft ph\u1ea3i \u0111\u1ecdc v\u00e0 ghi nh\u1edb to\u00e0n b\u1ed9 <strong>c\u00f4ng v\u0103n d\u01b0\u1ee3c<\/strong>, lu\u1eadt, ngh\u1ecb \u0111\u1ecbnh v\u00e0 th\u00f4ng t\u01b0 li\u00ean quan. Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf, vi\u1ec7c ghi nh\u1edb h\u00e0ng ch\u1ee5c <strong>c\u00f4ng v\u0103n d\u01b0\u1ee3c<\/strong> kh\u00f4ng ph\u1ea3i l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh gi\u00fap nh\u00e0 thu\u1ed1c tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110i\u1ec1u quan tr\u1ecdng h\u01a1n l\u00e0 bi\u1ebft h\u00f4m nay nh\u00e0 thu\u1ed1c c\u1ea7n th\u1ef1c hi\u1ec7n nh\u1eefng c\u00f4ng vi\u1ec7c g\u00ec \u0111\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u GPP. \u0110\u00f3 c\u0169ng l\u00e0 c\u00e1ch <strong>GPP \u0110\u1ed3ng H\u00e0nh<\/strong> \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng: chuy\u1ec3n c\u00e1c quy \u0111\u1ecbnh trong <strong>c\u00f4ng v\u0103n d\u01b0\u1ee3c<\/strong> th\u00e0nh checklist c\u00f4ng vi\u1ec7c h\u1eb1ng ng\u00e0y, gi\u00fap nh\u00e0 thu\u1ed1c th\u1ef1c hi\u1ec7n \u0111\u00fang, hi\u1ec3u \u0111\u00fang v\u00e0 lu\u00f4n s\u1eb5n s\u00e0ng khi c\u00f3 \u0111o\u00e0n ki\u1ec3m tra.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>\u0110\u1eebng c\u1ed1 nh\u1edb \u0111\u1ee7 25 c\u00f4ng v\u0103n d\u01b0\u1ee3c, h\u00e3y nh\u1edb c\u00e1c ti\u00eau ch\u00ed h\u1eb1ng ng\u00e0y<\/h2><nav><ul><li class=\"\"><a href=\"#tieu-chi-1-lien-thong-ph\u1ea7n-m\u1ec1m\">Ti\u00eau ch\u00ed 1: Li\u00ean th\u00f4ng ph\u1ea7n m\u1ec1m<\/a><\/li><li class=\"\"><a href=\"#tieu-chi-2-d\u1eef-li\u1ec7u-nh\u1eadp-hang\">Ti\u00eau ch\u00ed 2: D\u1eef li\u1ec7u nh\u1eadp h\u00e0ng<\/a><\/li><li class=\"\"><a href=\"#tieu-chi-3-d\u1eef-li\u1ec7u-ban-hang\">Ti\u00eau ch\u00ed 3: D\u1eef li\u1ec7u b\u00e1n h\u00e0ng<\/a><\/li><li class=\"\"><a href=\"#tieu-chi-4-d\u1eef-li\u1ec7u-kho-hang\">Ti\u00eau ch\u00ed 4: D\u1eef li\u1ec7u kho h\u00e0ng<\/a><\/li><li class=\"\"><a href=\"#tieu-chi-5-d\u1eef-li\u1ec7u-lien-thong\">Ti\u00eau ch\u00ed 5: D\u1eef li\u1ec7u li\u00ean th\u00f4ng<\/a><\/li><li class=\"\"><a href=\"#tieu-chi-6-s\u1ed5-gpp\">Ti\u00eau ch\u00ed 6: S\u1ed5 GPP<\/a><\/li><li class=\"\"><a href=\"#tieu-chi-7-ng\u01b0\u1eddi-qu\u1ea3n-ly-chuyen-mon\">Ti\u00eau ch\u00ed 7: Ng\u01b0\u1eddi qu\u1ea3n l\u00fd chuy\u00ean m\u00f4n<\/a><\/li><li class=\"\"><a href=\"#tieu-chi-8-t\u1ee7-k\u1ec7\">Ti\u00eau ch\u00ed 8: T\u1ee7 k\u1ec7<\/a><\/li><li class=\"\"><a href=\"#tieu-chi-9-thi\u1ebft-b\u1ecb-b\u1ea3o-qu\u1ea3n\">Ti\u00eau ch\u00ed 9: Thi\u1ebft b\u1ecb b\u1ea3o qu\u1ea3n<\/a><\/li><li class=\"\"><a href=\"#tieu-chi-10-d\u1ed3-dung-ra-l\u1ebb\">Ti\u00eau ch\u00ed 10: \u0110\u1ed3 d\u00f9ng ra l\u1ebb<\/a><\/li><li class=\"\"><a href=\"#tieu-chi-11-gi\u1ea5y-t\u1edd-phap-ly\">Ti\u00eau ch\u00ed 11: Gi\u1ea5y t\u1edd ph\u00e1p l\u00fd<\/a><\/li><li class=\"\"><a href=\"#tieu-chi-12-nha-cung-c\u1ea5p\">Ti\u00eau ch\u00ed 12: Nh\u00e0 cung c\u1ea5p<\/a><\/li><li class=\"\"><a href=\"#tieu-chi-13-thu\u1ed1c-ki\u1ec3m-soat-d\u1eb7c-bi\u1ec7t\">Ti\u00eau ch\u00ed 13: Thu\u1ed1c ki\u1ec3m so\u00e1t \u0111\u1eb7c bi\u1ec7t<\/a><\/li><li class=\"\"><a href=\"#tieu-chi-14-ch\u1ea5t-l\u01b0\u1ee3ng-thu\u1ed1c\">Ti\u00eau ch\u00ed 14: Ch\u1ea5t l\u01b0\u1ee3ng thu\u1ed1c<\/a><\/li><li class=\"\"><a href=\"#tieu-chi-15-x\u1eed-ly-thu\u1ed1c-b\u1ecb-khi\u1ebfu-n\u1ea1i-thu-h\u1ed3i\">Ti\u00eau ch\u00ed 15: X\u1eed l\u00fd thu\u1ed1c b\u1ecb khi\u1ebfu n\u1ea1i, thu h\u1ed3i<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 id=\"tieu-chi-1-lien-thong-ph\u1ea7n-m\u1ec1m\" class=\"wp-block-heading\">Ti\u00eau ch\u00ed 1: Li\u00ean th\u00f4ng ph\u1ea7n m\u1ec1m<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1ed9t trong nh\u1eefng y\u00eau c\u1ea7u \u0111\u1ea7u ti\u00ean khi v\u1eadn h\u00e0nh nh\u00e0 thu\u1ed1c theo GPP l\u00e0 \u0111\u1ea3m b\u1ea3o <strong>ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd nh\u00e0 thu\u1ed1c \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 li\u00ean th\u00f4ng d\u1eef li\u1ec7u<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1ede ti\u00eau ch\u00ed n\u00e0y, nh\u00e0 thu\u1ed1c c\u1ea7n ki\u1ec3m tra <strong>02 n\u1ed9i dung<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f3 <strong>h\u1ee3p \u0111\u1ed3ng s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd nh\u00e0 thu\u1ed1c<\/strong>.<\/li>\n\n\n\n<li>Ph\u1ea7n m\u1ec1m \u0111\u00e3 <strong>li\u00ean th\u00f4ng d\u1eef li\u1ec7u v\u1edbi H\u1ec7 th\u1ed1ng D\u01b0\u1ee3c qu\u1ed1c gia<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">C\u1ea3 hai y\u00eau c\u1ea7u n\u00e0y \u0111\u1ec1u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i <strong>\u0110i\u1ec1u 59 Ngh\u1ecb \u0111\u1ecbnh 90\/2026\/N\u0110-CP<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng <strong>m\u1ed9t trong hai y\u00eau c\u1ea7u<\/strong>, nh\u00e0 thu\u1ed1c c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1edbi m\u1ee9c ph\u1ea1t <strong>t\u1eeb 5 \u0111\u1ebfn 10 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B\u01b0\u1edbc n\u00e0y ch\u1ec9 c\u1ea7n th\u1ef1c hi\u1ec7n <strong>m\u1ed9t l\u1ea7n trong su\u1ed1t qu\u00e1 tr\u00ecnh m\u1edf v\u00e0 v\u1eadn h\u00e0nh nh\u00e0 thu\u1ed1c<\/strong>, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t ( thay \u0111\u1ed5i ph\u1ea7n m\u1ec1m, thay \u0111\u1ed5i \u0111\u1ecba \u0111i\u1ec3m kinh doanh )<\/p>\n\n\n\n<h2 id=\"tieu-chi-2-d\u1eef-li\u1ec7u-nh\u1eadp-hang\" class=\"wp-block-heading\">Ti\u00eau ch\u00ed 2: D\u1eef li\u1ec7u nh\u1eadp h\u00e0ng<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1ed9t trong nh\u1eefng y\u00eau c\u1ea7u quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh GPP l\u00e0 \u0111\u1ea3m b\u1ea3o <strong>d\u1eef li\u1ec7u nh\u1eadp h\u00e0ng \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1ede ti\u00eau ch\u00ed n\u00e0y, m\u1ed7i <strong>phi\u1ebfu nh\u1eadp h\u00e0ng<\/strong> c\u1ea7n ki\u1ec3m tra c\u00e1c th\u00f4ng tin sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f3 \u0111\u1ea7y \u0111\u1ee7 <strong>th\u00f4ng tin nh\u00e0 cung c\u1ea5p<\/strong>.<\/li>\n\n\n\n<li>C\u00f3 <strong>s\u1ed1 h\u00f3a \u0111\u01a1n<\/strong> c\u1ee7a l\u00f4 h\u00e0ng.<\/li>\n\n\n\n<li>C\u00f3 <strong>s\u1ed1 l\u00f4<\/strong> c\u1ee7a t\u1eebng thu\u1ed1c.<\/li>\n\n\n\n<li>C\u00f3 <strong>h\u1ea1n s\u1eed d\u1ee5ng<\/strong> c\u1ee7a t\u1eebng thu\u1ed1c.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c l\u01b0u \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin n\u00e0y gi\u00fap nh\u00e0 thu\u1ed1c \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng truy xu\u1ea5t ngu\u1ed3n g\u1ed1c thu\u1ed1c, qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a ch\u00ednh x\u00e1c v\u00e0 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u khi c\u01a1 quan qu\u1ea3n l\u00fd ki\u1ec3m tra.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 <strong>task c\u1ea7n th\u1ef1c hi\u1ec7n m\u1ed7i l\u1ea7n nh\u1eadp h\u00e0ng<\/strong>, v\u00ec ch\u1ec9 c\u1ea7n thi\u1ebfu th\u00f4ng tin tr\u00ean m\u1ed9t phi\u1ebfu nh\u1eadp c\u0169ng c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a h\u1ed3 s\u01a1 qu\u1ea3n l\u00fd thu\u1ed1c.<\/p>\n\n\n\n<h2 id=\"tieu-chi-3-d\u1eef-li\u1ec7u-ban-hang\" class=\"wp-block-heading\">Ti\u00eau ch\u00ed 3: D\u1eef li\u1ec7u b\u00e1n h\u00e0ng<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1ed9t trong nh\u1eefng y\u00eau c\u1ea7u quan tr\u1ecdng khi v\u1eadn h\u00e0nh GPP l\u00e0 \u0111\u1ea3m b\u1ea3o <strong>d\u1eef li\u1ec7u b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 tr\u00ean ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd nh\u00e0 thu\u1ed1c<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1ede ti\u00eau ch\u00ed n\u00e0y, nh\u00e0 thu\u1ed1c c\u1ea7n \u0111\u1ea3m b\u1ea3o:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ghi nh\u1eadn <strong>\u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111\u01a1n h\u00e0ng \u0111\u00e3 b\u00e1n<\/strong> tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n\n\n\n<li>D\u1eef li\u1ec7u b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt <strong>ch\u00ednh x\u00e1c, trung th\u1ef1c<\/strong>, ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/li>\n\n\n\n<li>C\u1eadp nh\u1eadt <strong>k\u1ecbp th\u1eddi<\/strong>, tr\u00e1nh b\u1ecf s\u00f3t ho\u1eb7c qu\u00ean ghi nh\u1eadn giao d\u1ecbch.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 d\u1eef li\u1ec7u b\u00e1n h\u00e0ng gi\u00fap nh\u00e0 thu\u1ed1c \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 li\u00ean th\u00f4ng d\u1eef li\u1ec7u, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd t\u1ed3n kho, truy xu\u1ea5t th\u00f4ng tin v\u00e0 s\u1eb5n s\u00e0ng khi c\u01a1 quan qu\u1ea3n l\u00fd ki\u1ec3m tra.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 <strong>task c\u1ea7n th\u1ef1c hi\u1ec7n h\u1eb1ng ng\u00e0y<\/strong>, trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a nh\u00e0 thu\u1ed1c.<\/p>\n\n\n\n<h2 id=\"tieu-chi-4-d\u1eef-li\u1ec7u-kho-hang\" class=\"wp-block-heading\">Ti\u00eau ch\u00ed 4: D\u1eef li\u1ec7u kho h\u00e0ng<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1ed9t trong nh\u1eefng y\u00eau c\u1ea7u quan tr\u1ecdng khi v\u1eadn h\u00e0nh GPP l\u00e0 <strong>qu\u1ea3n l\u00fd d\u1eef li\u1ec7u kho h\u00e0ng ch\u00ednh x\u00e1c<\/strong>, gi\u00fap nh\u00e0 thu\u1ed1c ki\u1ec3m so\u00e1t t\u1ed1t t\u00ecnh tr\u1ea1ng t\u1ed3n kho v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro trong qu\u00e1 tr\u00ecnh kinh doanh.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1ede ti\u00eau ch\u00ed n\u00e0y, nh\u00e0 thu\u1ed1c c\u1ea7n th\u01b0\u1eddng xuy\u00ean ki\u1ec3m tra:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>H\u00e0ng c\u1eadn h\u1ea1n<\/strong> \u0111\u1ec3 c\u00f3 k\u1ebf ho\u1ea1ch \u01b0u ti\u00ean xu\u1ea5t b\u00e1n ho\u1eb7c x\u1eed l\u00fd k\u1ecbp th\u1eddi.<\/li>\n\n\n\n<li><strong>H\u00e0ng h\u1ebft h\u1ea1n<\/strong> \u0111\u1ec3 thu h\u1ed3i, bi\u1ec7t tr\u1eef v\u00e0 x\u1eed l\u00fd theo \u0111\u00fang quy \u0111\u1ecbnh.<\/li>\n\n\n\n<li><strong>H\u00e0ng h\u00f3a \u00e2m kho<\/strong> \u0111\u1ec3 k\u1ecbp th\u1eddi r\u00e0 so\u00e1t, \u0111i\u1ec1u ch\u1ec9nh d\u1eef li\u1ec7u v\u00e0 tr\u00e1nh sai l\u1ec7ch t\u1ed3n kho.<\/li>\n\n\n\n<li><strong>S\u1ed1 l\u01b0\u1ee3ng t\u1ed3n kho<\/strong> nh\u1eb1m ch\u1ee7 \u0111\u1ed9ng l\u1eadp k\u1ebf ho\u1ea1ch nh\u1eadp h\u00e0ng d\u1ef1 tr\u1eef, tr\u00e1nh thi\u1ebfu ho\u1eb7c t\u1ed3n qu\u00e1 nhi\u1ec1u.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c theo d\u00f5i d\u1eef li\u1ec7u kho h\u00e0ng th\u01b0\u1eddng xuy\u00ean gi\u00fap nh\u00e0 thu\u1ed1c duy tr\u00ec s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c, gi\u1ea3m th\u1ea5t tho\u00e1t, t\u1ed1i \u01b0u t\u1ed3n kho v\u00e0 lu\u00f4n \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u khi c\u01a1 quan qu\u1ea3n l\u00fd ki\u1ec3m tra.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 <strong>task c\u1ea7n th\u1ef1c hi\u1ec7n h\u1eb1ng ng\u00e0y<\/strong>, \u0111\u1ed3ng th\u1eddi c\u1ea7n c\u00f3 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi h\u00e0ng c\u1eadn h\u1ea1n, h\u00e0ng h\u1ebft h\u1ea1n v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e2m kho ngay khi ph\u00e1t sinh.<\/p>\n\n\n\n<h2 id=\"tieu-chi-5-d\u1eef-li\u1ec7u-lien-thong\" class=\"wp-block-heading\">Ti\u00eau ch\u00ed 5: D\u1eef li\u1ec7u li\u00ean th\u00f4ng<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1ed9t trong nh\u1eefng y\u00eau c\u1ea7u quan tr\u1ecdng khi v\u1eadn h\u00e0nh GPP l\u00e0 \u0111\u1ea3m b\u1ea3o <strong>d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c li\u00ean th\u00f4ng \u0111\u1ea7y \u0111\u1ee7 v\u1edbi H\u1ec7 th\u1ed1ng D\u01b0\u1ee3c qu\u1ed1c gia<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1ede ti\u00eau ch\u00ed n\u00e0y, nh\u00e0 thu\u1ed1c c\u1ea7n \u0111\u1ea3m b\u1ea3o:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u1ea5t c\u1ea3 h\u00f3a \u0111\u01a1n nh\u1eadp h\u00e0ng<\/strong> \u0111\u1ec1u \u0111\u01b0\u1ee3c li\u00ean th\u00f4ng l\u00ean H\u1ec7 th\u1ed1ng D\u01b0\u1ee3c qu\u1ed1c gia.<\/li>\n\n\n\n<li><strong>T\u1ea5t c\u1ea3 d\u1eef li\u1ec7u b\u00e1n h\u00e0ng (h\u00f3a \u0111\u01a1n xu\u1ea5t)<\/strong> \u0111\u1ec1u \u0111\u01b0\u1ee3c li\u00ean th\u00f4ng \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c.<\/li>\n\n\n\n<li>Th\u01b0\u1eddng xuy\u00ean ki\u1ec3m tra tr\u1ea1ng th\u00e1i li\u00ean th\u00f4ng \u0111\u1ec3 k\u1ecbp th\u1eddi ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd c\u00e1c giao d\u1ecbch b\u1ecb l\u1ed7i ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c g\u1eedi th\u00e0nh c\u00f4ng.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c li\u00ean th\u00f4ng \u0111\u1ea7y \u0111\u1ee7 d\u1eef li\u1ec7u nh\u1eadp v\u00e0 xu\u1ea5t kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh m\u00e0 c\u00f2n gi\u00fap c\u01a1 quan qu\u1ea3n l\u00fd theo d\u00f5i ho\u1ea1t \u0111\u1ed9ng kinh doanh thu\u1ed1c, \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 kh\u1ea3 n\u0103ng truy xu\u1ea5t ngu\u1ed3n g\u1ed1c.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 <strong>task c\u1ea7n th\u1ef1c hi\u1ec7n h\u1eb1ng ng\u00e0y<\/strong>, nh\u1eb1m \u0111\u1ea3m b\u1ea3o m\u1ecdi d\u1eef li\u1ec7u ph\u00e1t sinh \u0111\u1ec1u \u0111\u01b0\u1ee3c \u0111\u1ed3ng b\u1ed9 \u0111\u1ea7y \u0111\u1ee7 l\u00ean H\u1ec7 th\u1ed1ng D\u01b0\u1ee3c qu\u1ed1c gia.<\/p>\n\n\n\n<h2 id=\"tieu-chi-6-s\u1ed5-gpp\" class=\"wp-block-heading\">Ti\u00eau ch\u00ed 6: S\u1ed5 GPP<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh GPP, nh\u00e0 thu\u1ed1c c\u1ea7n duy tr\u00ec v\u00e0 c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 c\u00e1c s\u1ed5 theo d\u00f5i theo quy \u0111\u1ecbnh, bao g\u1ed3m:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>S\u1ed5 nh\u1eadp thu\u1ed1c.<\/strong><\/li>\n\n\n\n<li><strong>S\u1ed5 theo d\u00f5i th\u00f4ng tin b\u1ec7nh nh\u00e2n.<\/strong><\/li>\n\n\n\n<li><strong>S\u1ed5 ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng thu\u1ed1c \u0111\u1ecbnh k\u1ef3.<\/strong><\/li>\n\n\n\n<li><strong>S\u1ed5 theo d\u00f5i thu\u1ed1c b\u1ecb thu h\u1ed3i, \u0111\u00ecnh ch\u1ec9 l\u01b0u h\u00e0nh.<\/strong><\/li>\n\n\n\n<li><strong>S\u1ed5 theo d\u00f5i nhi\u1ec7t \u0111\u1ed9, \u0111\u1ed9 \u1ea9m.<\/strong><\/li>\n\n\n\n<li><strong>S\u1ed5 theo d\u00f5i nh\u00e0 cung c\u1ea5p.<\/strong><\/li>\n\n\n\n<li><strong>S\u1ed5 theo d\u00f5i thu\u1ed1c b\u00e1n kh\u00f4ng theo \u0111\u01a1n.<\/strong><\/li>\n\n\n\n<li><strong>S\u1ed5 theo d\u00f5i t\u00e1c d\u1ee5ng kh\u00f4ng mong mu\u1ed1n c\u1ee7a thu\u1ed1c (ADR).<\/strong><\/li>\n\n\n\n<li><strong>S\u1ed5 theo d\u00f5i khi\u1ebfu n\u1ea1i c\u1ee7a kh\u00e1ch h\u00e0ng.<\/strong><\/li>\n\n\n\n<li><strong>S\u1ed5 theo d\u00f5i xu\u1ea5t, nh\u1eadp, t\u1ed3n kho thu\u1ed1c ph\u1ea3i ki\u1ec3m so\u00e1t \u0111\u1eb7c bi\u1ec7t.<\/strong><\/li>\n\n\n\n<li><strong>S\u1ed5 theo d\u00f5i th\u00f4ng tin kh\u00e1ch h\u00e0ng mua thu\u1ed1c ph\u1ea3i ki\u1ec3m so\u00e1t \u0111\u1eb7c bi\u1ec7t.<\/strong><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00f9y v\u00e0o lo\u1ea1i h\u00ecnh kinh doanh v\u00e0 ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a nh\u00e0 thu\u1ed1c, m\u1ed9t s\u1ed1 s\u1ed5 c\u00f3 th\u1ec3 kh\u00f4ng ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean. Tuy nhi\u00ean, nh\u00e0 thu\u1ed1c v\u1eabn c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 m\u1eabu s\u1ed5 v\u00e0 c\u1eadp nh\u1eadt ngay khi c\u00f3 nghi\u1ec7p v\u1ee5 ph\u00e1t sinh \u0111\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a GPP.<\/p>\n\n\n\n<h2 id=\"tieu-chi-7-ng\u01b0\u1eddi-qu\u1ea3n-ly-chuyen-mon\" class=\"wp-block-heading\">Ti\u00eau ch\u00ed 7: Ng\u01b0\u1eddi qu\u1ea3n l\u00fd chuy\u00ean m\u00f4n<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1ed9t trong nh\u1eefng y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c khi v\u1eadn h\u00e0nh GPP l\u00e0 <strong>ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch chuy\u00ean m\u00f4n ph\u1ea3i c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n theo \u0111\u00fang quy \u0111\u1ecbnh<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1ede ti\u00eau ch\u00ed n\u00e0y, nh\u00e0 thu\u1ed1c c\u1ea7n \u0111\u1ea3m b\u1ea3o:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch chuy\u00ean m\u00f4n<\/strong> ho\u00e0n th\u00e0nh ch\u01b0\u01a1ng tr\u00ecnh <strong>c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n v\u1ec1 d\u01b0\u1ee3c \u0111\u1ecbnh k\u1ef3 03 n\u0103m m\u1ed9t l\u1ea7n<\/strong>.<\/li>\n\n\n\n<li>L\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 <strong>gi\u1ea5y x\u00e1c nh\u1eadn ho\u1eb7c ch\u1ee9ng ch\u1ec9 c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c<\/strong> \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c ki\u1ec3m tra khi c\u1ea7n.<\/li>\n\n\n\n<li>Theo d\u00f5i th\u1eddi h\u1ea1n c\u1eadp nh\u1eadt \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang k\u1ef3, tr\u00e1nh h\u1ebft h\u1ea1n ho\u1eb7c b\u1ecf s\u00f3t.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c \u0111\u1ecbnh k\u1ef3 gi\u00fap ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch chuy\u00ean m\u00f4n n\u1eafm b\u1eaft c\u00e1c quy \u0111\u1ecbnh v\u00e0 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n m\u1edbi, \u0111\u1ed3ng th\u1eddi l\u00e0 m\u1ed9t trong nh\u1eefng \u0111i\u1ec1u ki\u1ec7n c\u1ea7n \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng c\u1ee7a nh\u00e0 thu\u1ed1c theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 <strong>task c\u1ea7n theo d\u00f5i theo chu k\u1ef3 03 n\u0103m<\/strong>, n\u00ean nh\u00e0 thu\u1ed1c c\u1ea7n ch\u1ee7 \u0111\u1ed9ng nh\u1eafc l\u1ecbch v\u00e0 l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 li\u00ean quan.<\/p>\n\n\n\n<h2 id=\"tieu-chi-8-t\u1ee7-k\u1ec7\" class=\"wp-block-heading\">Ti\u00eau ch\u00ed 8: T\u1ee7 k\u1ec7<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1ed9t trong nh\u1eefng y\u00eau c\u1ea7u quan tr\u1ecdng khi v\u1eadn h\u00e0nh GPP l\u00e0 <strong>b\u1ed1 tr\u00ed t\u1ee7, k\u1ec7 b\u1ea3o qu\u1ea3n thu\u1ed1c \u0111\u00fang quy \u0111\u1ecbnh<\/strong>, \u0111\u1ea3m b\u1ea3o thu\u1ed1c v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp ri\u00eang bi\u1ec7t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1ede ti\u00eau ch\u00ed n\u00e0y, nh\u00e0 thu\u1ed1c c\u1ea7n \u0111\u1ea3m b\u1ea3o:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Thu\u1ed1c<\/strong> \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n t\u1ea1i khu v\u1ef1c, t\u1ee7 ho\u1eb7c k\u1ec7 ri\u00eang theo \u0111\u00fang quy \u0111\u1ecbnh.<\/li>\n\n\n\n<li><strong>Th\u1ef1c ph\u1ea9m b\u1ea3o v\u1ec7 s\u1ee9c kh\u1ecfe (TPCN), m\u1ef9 ph\u1ea9m v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m kh\u00f4ng ph\u1ea3i l\u00e0 thu\u1ed1c<\/strong> \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed <strong>ri\u00eang bi\u1ec7t<\/strong> v\u1edbi khu v\u1ef1c b\u1ea3o qu\u1ea3n thu\u1ed1c.<\/li>\n\n\n\n<li>C\u00e1c khu v\u1ef1c tr\u01b0ng b\u00e0y \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp r\u00f5 r\u00e0ng, tr\u00e1nh nh\u1ea7m l\u1eabn gi\u1eefa thu\u1ed1c v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c trong qu\u00e1 tr\u00ecnh b\u00e1n h\u00e0ng.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c ph\u00e2n khu v\u00e0 s\u1eafp x\u1ebfp t\u1ee7, k\u1ec7 \u0111\u00fang quy \u0111\u1ecbnh gi\u00fap nh\u00e0 thu\u1ed1c h\u1ea1n ch\u1ebf sai s\u00f3t khi c\u1ea5p ph\u00e1t thu\u1ed1c, \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng b\u1ea3o qu\u1ea3n v\u00e0 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u GPP khi c\u01a1 quan qu\u1ea3n l\u00fd ki\u1ec3m tra.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 <strong>task c\u1ea7n ki\u1ec3m tra th\u01b0\u1eddng xuy\u00ean<\/strong>, \u0111\u1eb7c bi\u1ec7t sau m\u1ed7i l\u1ea7n nh\u1eadp h\u00e0ng, s\u1eafp x\u1ebfp l\u1ea1i qu\u1ea7y k\u1ec7 ho\u1eb7c b\u1ed5 sung s\u1ea3n ph\u1ea9m m\u1edbi.<\/p>\n\n\n\n<h2 id=\"tieu-chi-9-thi\u1ebft-b\u1ecb-b\u1ea3o-qu\u1ea3n\" class=\"wp-block-heading\">Ti\u00eau ch\u00ed 9: Thi\u1ebft b\u1ecb b\u1ea3o qu\u1ea3n<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1ed9t trong nh\u1eefng y\u00eau c\u1ea7u quan tr\u1ecdng khi v\u1eadn h\u00e0nh GPP l\u00e0 <strong>\u0111\u1ea3m b\u1ea3o thi\u1ebft b\u1ecb b\u1ea3o qu\u1ea3n thu\u1ed1c \u0111\u00e1p \u1ee9ng \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1ede ti\u00eau ch\u00ed n\u00e0y, nh\u00e0 thu\u1ed1c c\u1ea7n ki\u1ec3m tra:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Nhi\u1ec7t \u1ea9m k\u1ebf<\/strong> c\u00f2n th\u1eddi h\u1ea1n <strong>gi\u1ea5y hi\u1ec7u chu\u1ea9n<\/strong> v\u00e0 ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng.<\/li>\n\n\n\n<li><strong>T\u1ee7 l\u1ea1nh ho\u1eb7c thi\u1ebft b\u1ecb b\u1ea3o qu\u1ea3n chuy\u00ean d\u1ee5ng<\/strong> ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u b\u1ea3o qu\u1ea3n c\u1ee7a c\u00e1c thu\u1ed1c c\u1ea7n b\u1ea3o qu\u1ea3n l\u1ea1nh ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n \u0111\u1eb7c bi\u1ec7t.<\/li>\n\n\n\n<li>Thi\u1ebft b\u1ecb b\u1ea3o qu\u1ea3n lu\u00f4n <strong>duy tr\u00ec \u0111\u00fang nhi\u1ec7t \u0111\u1ed9 v\u00e0 \u0111\u1ed9 \u1ea9m<\/strong> theo \u0111i\u1ec1u ki\u1ec7n ghi tr\u00ean nh\u00e3n thu\u1ed1c v\u00e0 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/li>\n\n\n\n<li>Th\u01b0\u1eddng xuy\u00ean theo d\u00f5i t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a thi\u1ebft b\u1ecb \u0111\u1ec3 k\u1ecbp th\u1eddi ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd khi c\u00f3 s\u1ef1 c\u1ed1.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c \u0111\u1ea3m b\u1ea3o thi\u1ebft b\u1ecb b\u1ea3o qu\u1ea3n ho\u1ea1t \u0111\u1ed9ng \u0111\u00fang y\u00eau c\u1ea7u gi\u00fap duy tr\u00ec ch\u1ea5t l\u01b0\u1ee3ng thu\u1ed1c trong su\u1ed1t qu\u00e1 tr\u00ecnh l\u01b0u tr\u1eef, \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed GPP khi c\u01a1 quan qu\u1ea3n l\u00fd ki\u1ec3m tra.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 <strong>task c\u1ea7n ki\u1ec3m tra h\u1eb1ng ng\u00e0y<\/strong>, \u0111\u1ed3ng th\u1eddi theo d\u00f5i \u0111\u1ecbnh k\u1ef3 th\u1eddi h\u1ea1n hi\u1ec7u chu\u1ea9n c\u1ee7a nhi\u1ec7t \u1ea9m k\u1ebf v\u00e0 t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c thi\u1ebft b\u1ecb b\u1ea3o qu\u1ea3n.<\/p>\n\n\n\n<h2 id=\"tieu-chi-10-d\u1ed3-dung-ra-l\u1ebb\" class=\"wp-block-heading\">Ti\u00eau ch\u00ed 10: \u0110\u1ed3 d\u00f9ng ra l\u1ebb<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1ed9t trong nh\u1eefng y\u00eau c\u1ea7u quan tr\u1ecdng khi v\u1eadn h\u00e0nh GPP l\u00e0 <strong>\u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 d\u1ee5ng c\u1ee5 v\u00e0 thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 vi\u1ec7c ra l\u1ebb, ghi nh\u00e3n thu\u1ed1c<\/strong> theo \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1ede ti\u00eau ch\u00ed n\u00e0y, nh\u00e0 thu\u1ed1c c\u1ea7n ki\u1ec3m tra:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f3 \u0111\u1ea7y \u0111\u1ee7 <strong>d\u1ee5ng c\u1ee5 ra l\u1ebb thu\u1ed1c<\/strong> ph\u00f9 h\u1ee3p, s\u1ea1ch s\u1ebd v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch.<\/li>\n\n\n\n<li>C\u00f3 <strong>thi\u1ebft b\u1ecb, v\u1eadt t\u01b0 \u0111\u1ec3 ghi nh\u00e3n thu\u1ed1c<\/strong> khi b\u00e1n thu\u1ed1c kh\u00f4ng c\u00f2n bao b\u00ec g\u1ed1c.<\/li>\n\n\n\n<li>N\u1ed9i dung tr\u00ean <strong>nh\u00e3n thu\u1ed1c ra l\u1ebb<\/strong> \u0111\u01b0\u1ee3c ghi \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh, gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng nh\u1eadn bi\u1ebft v\u00e0 s\u1eed d\u1ee5ng thu\u1ed1c \u0111\u00fang c\u00e1ch.<\/li>\n\n\n\n<li>D\u1ee5ng c\u1ee5 ra l\u1ebb \u0111\u01b0\u1ee3c v\u1ec7 sinh, b\u1ea3o qu\u1ea3n s\u1ea1ch s\u1ebd \u0111\u1ec3 tr\u00e1nh \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ch\u1ea5t l\u01b0\u1ee3ng thu\u1ed1c.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 d\u1ee5ng c\u1ee5 ra l\u1ebb v\u00e0 ghi nh\u00e3n thu\u1ed1c kh\u00f4ng ch\u1ec9 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u GPP m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n \u0111\u1ea3m b\u1ea3o an to\u00e0n cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng v\u00e0 h\u1ea1n ch\u1ebf nh\u1ea7m l\u1eabn trong qu\u00e1 tr\u00ecnh c\u1ea5p ph\u00e1t thu\u1ed1c.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 <strong>task c\u1ea7n ki\u1ec3m tra th\u01b0\u1eddng xuy\u00ean<\/strong>, \u0111\u1eb7c bi\u1ec7t tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n vi\u1ec7c chia, ra l\u1ebb v\u00e0 c\u1ea5p ph\u00e1t thu\u1ed1c cho kh\u00e1ch h\u00e0ng.<\/p>\n\n\n\n<h2 id=\"tieu-chi-11-gi\u1ea5y-t\u1edd-phap-ly\" class=\"wp-block-heading\">Ti\u00eau ch\u00ed 11: Gi\u1ea5y t\u1edd ph\u00e1p l\u00fd<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1ed9t trong nh\u1eefng y\u00eau c\u1ea7u quan tr\u1ecdng khi v\u1eadn h\u00e0nh GPP l\u00e0 <strong>\u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 v\u00e0 c\u00f2n hi\u1ec7u l\u1ef1c c\u00e1c gi\u1ea5y t\u1edd ph\u00e1p l\u00fd c\u1ee7a nh\u00e0 thu\u1ed1c<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1ede ti\u00eau ch\u00ed n\u00e0y, nh\u00e0 thu\u1ed1c c\u1ea7n ki\u1ec3m tra:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh<\/strong> c\u00f2n hi\u1ec7u l\u1ef1c v\u00e0 \u0111\u00fang v\u1edbi th\u00f4ng tin c\u1ee7a c\u01a1 s\u1edf.<\/li>\n\n\n\n<li><strong>Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u01b0\u1ee3c<\/strong> c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch chuy\u00ean m\u00f4n c\u00f2n hi\u1ec7u l\u1ef1c theo quy \u0111\u1ecbnh.<\/li>\n\n\n\n<li><strong>Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u01b0\u1ee3c<\/strong> c\u00f2n hi\u1ec7u l\u1ef1c v\u00e0 \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 t\u1ea1i nh\u00e0 thu\u1ed1c.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e1c gi\u1ea5y t\u1edd ph\u00e1p l\u00fd c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7, d\u1ec5 tra c\u1ee9u v\u00e0 k\u1ecbp th\u1eddi c\u1eadp nh\u1eadt khi c\u00f3 thay \u0111\u1ed5i v\u1ec1 th\u00f4ng tin ho\u1eb7c trong tr\u01b0\u1eddng h\u1ee3p c\u1ea5p l\u1ea1i, \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 <strong>task c\u1ea7n ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3<\/strong>, \u0111\u1eb7c bi\u1ec7t khi c\u00f3 thay \u0111\u1ed5i v\u1ec1 ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch chuy\u00ean m\u00f4n, th\u00f4ng tin \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c tr\u01b0\u1edbc c\u00e1c \u0111\u1ee3t thanh tra, ki\u1ec3m tra.<\/p>\n\n\n\n<h2 id=\"tieu-chi-12-nha-cung-c\u1ea5p\" class=\"wp-block-heading\">Ti\u00eau ch\u00ed 12: Nh\u00e0 cung c\u1ea5p<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1ed9t trong nh\u1eefng y\u00eau c\u1ea7u quan tr\u1ecdng khi v\u1eadn h\u00e0nh GPP l\u00e0 <strong>qu\u1ea3n l\u00fd \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 v\u00e0 ch\u1ee9ng t\u1eeb c\u1ee7a nh\u00e0 cung c\u1ea5p<\/strong>, \u0111\u1ea3m b\u1ea3o ngu\u1ed3n g\u1ed1c thu\u1ed1c r\u00f5 r\u00e0ng v\u00e0 c\u00f3 th\u1ec3 truy xu\u1ea5t khi c\u1ea7n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1ede ti\u00eau ch\u00ed n\u00e0y, nh\u00e0 thu\u1ed1c c\u1ea7n \u0111\u1ea3m b\u1ea3o:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f3 <strong>h\u1ed3 s\u01a1 c\u1ee7a nh\u00e0 cung c\u1ea5p<\/strong> theo quy \u0111\u1ecbnh v\u00e0 l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7.<\/li>\n\n\n\n<li><strong>L\u01b0u gi\u1eef h\u00f3a \u0111\u01a1n GTGT<\/strong> c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c l\u1ea7n nh\u1eadp h\u00e0ng \u0111\u1ec3 ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c h\u1ee3p ph\u00e1p c\u1ee7a thu\u1ed1c.<\/li>\n\n\n\n<li>H\u1ed3 s\u01a1 v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp khoa h\u1ecdc, d\u1ec5 tra c\u1ee9u khi c\u01a1 quan qu\u1ea3n l\u00fd y\u00eau c\u1ea7u ki\u1ec3m tra.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 nh\u00e0 cung c\u1ea5p v\u00e0 h\u00f3a \u0111\u01a1n GTGT gi\u00fap nh\u00e0 thu\u1ed1c ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9 c\u1ee7a thu\u1ed1c, \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a GPP.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 <strong>task c\u1ea7n th\u1ef1c hi\u1ec7n m\u1ed7i l\u1ea7n nh\u1eadp h\u00e0ng<\/strong>, \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 kh\u00f4ng b\u1ecb thi\u1ebfu ho\u1eb7c th\u1ea5t l\u1ea1c.<\/p>\n\n\n\n<h2 id=\"tieu-chi-13-thu\u1ed1c-ki\u1ec3m-soat-d\u1eb7c-bi\u1ec7t\" class=\"wp-block-heading\">Ti\u00eau ch\u00ed 13: Thu\u1ed1c ki\u1ec3m so\u00e1t \u0111\u1eb7c bi\u1ec7t<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1ed9t trong nh\u1eefng y\u00eau c\u1ea7u quan tr\u1ecdng khi v\u1eadn h\u00e0nh GPP l\u00e0 <strong>qu\u1ea3n l\u00fd thu\u1ed1c ph\u1ea3i ki\u1ec3m so\u00e1t \u0111\u1eb7c bi\u1ec7t theo \u0111\u00fang quy \u0111\u1ecbnh<\/strong>, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1ede ti\u00eau ch\u00ed n\u00e0y, nh\u00e0 thu\u1ed1c c\u1ea7n \u0111\u1ea3m b\u1ea3o:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Qu\u1ea3n l\u00fd ri\u00eang <strong>thu\u1ed1c ph\u1ea3i ki\u1ec3m so\u00e1t \u0111\u1eb7c bi\u1ec7t<\/strong> theo \u0111\u00fang quy \u0111\u1ecbnh.<\/li>\n\n\n\n<li>Th\u1ef1c hi\u1ec7n <strong>b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3<\/strong> v\u1ec1 t\u00ecnh h\u00ecnh xu\u1ea5t, nh\u1eadp, t\u1ed3n thu\u1ed1c ph\u1ea3i ki\u1ec3m so\u00e1t \u0111\u1eb7c bi\u1ec7t v\u1edbi <strong>c\u01a1 quan qu\u1ea3n l\u00fd<\/strong> theo \u0111\u00fang th\u1eddi h\u1ea1n.<\/li>\n\n\n\n<li>L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 theo d\u00f5i li\u00ean quan \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o kh\u00f4ng ch\u1ec9 gi\u00fap nh\u00e0 thu\u1ed1c \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng thu\u1ed1c ph\u1ea3i ki\u1ec3m so\u00e1t \u0111\u1eb7c bi\u1ec7t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 <strong>task c\u1ea7n theo d\u00f5i theo k\u1ef3 b\u00e1o c\u00e1o<\/strong>, \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 g\u1eedi \u0111\u00fang th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<h2 id=\"tieu-chi-14-ch\u1ea5t-l\u01b0\u1ee3ng-thu\u1ed1c\" class=\"wp-block-heading\">Ti\u00eau ch\u00ed 14: Ch\u1ea5t l\u01b0\u1ee3ng thu\u1ed1c<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1ed9t trong nh\u1eefng y\u00eau c\u1ea7u quan tr\u1ecdng khi v\u1eadn h\u00e0nh GPP l\u00e0 <strong>\u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng thu\u1ed1c v\u00e0 ch\u1ec9 kinh doanh c\u00e1c thu\u1ed1c \u0111\u01b0\u1ee3c ph\u00e9p l\u01b0u h\u00e0nh<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1ede ti\u00eau ch\u00ed n\u00e0y, nh\u00e0 thu\u1ed1c c\u1ea7n ki\u1ec3m tra:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ch\u1ec9 kinh doanh <strong>thu\u1ed1c \u0111\u01b0\u1ee3c ph\u00e9p l\u01b0u h\u00e0nh<\/strong> v\u00e0 \u0111\u00fang ph\u1ea1m vi kinh doanh c\u1ee7a nh\u00e0 thu\u1ed1c.<\/li>\n\n\n\n<li>Kh\u00f4ng kinh doanh <strong>thu\u1ed1c qu\u00e1 h\u1ea1n s\u1eed d\u1ee5ng<\/strong>, <strong>thu\u1ed1c kh\u00f4ng r\u00f5 ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9<\/strong> ho\u1eb7c <strong>thu\u1ed1c kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p l\u01b0u h\u00e0nh<\/strong>.<\/li>\n\n\n\n<li>K\u1ecbp th\u1eddi ph\u00e1t hi\u1ec7n, <strong>bi\u1ec7t tr\u1eef<\/strong> v\u00e0 ng\u1eebng b\u00e1n c\u00e1c <strong>thu\u1ed1c b\u1ecb \u0111\u00ecnh ch\u1ec9 l\u01b0u h\u00e0nh ho\u1eb7c thu h\u1ed3i<\/strong> theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd.<\/li>\n\n\n\n<li>Th\u01b0\u1eddng xuy\u00ean r\u00e0 so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng thu\u1ed1c trong kho \u0111\u1ec3 lo\u1ea1i b\u1ecf c\u00e1c nguy c\u01a1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn an to\u00e0n c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng thu\u1ed1c gi\u00fap \u0111\u1ea3m b\u1ea3o an to\u00e0n cho ng\u01b0\u1eddi b\u1ec7nh, h\u1ea1n ch\u1ebf r\u1ee7i ro trong qu\u00e1 tr\u00ecnh kinh doanh v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c y\u00eau c\u1ea7u c\u1ee7a GPP.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 <strong>task c\u1ea7n th\u1ef1c hi\u1ec7n h\u1eb1ng ng\u00e0y<\/strong>, \u0111\u1eb7c bi\u1ec7t khi nh\u1eadp h\u00e0ng, ki\u1ec3m tra t\u1ed3n kho v\u00e0 ti\u1ebfp nh\u1eadn c\u00e1c th\u00f4ng b\u00e1o thu h\u1ed3i ho\u1eb7c \u0111\u00ecnh ch\u1ec9 l\u01b0u h\u00e0nh thu\u1ed1c.<\/p>\n\n\n\n<h2 id=\"tieu-chi-15-x\u1eed-ly-thu\u1ed1c-b\u1ecb-khi\u1ebfu-n\u1ea1i-thu-h\u1ed3i\" class=\"wp-block-heading\">Ti\u00eau ch\u00ed 15: X\u1eed l\u00fd thu\u1ed1c b\u1ecb khi\u1ebfu n\u1ea1i, thu h\u1ed3i<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1ed9t trong nh\u1eefng y\u00eau c\u1ea7u quan tr\u1ecdng khi v\u1eadn h\u00e0nh GPP l\u00e0 <strong>x\u1eed l\u00fd k\u1ecbp th\u1eddi c\u00e1c thu\u1ed1c b\u1ecb khi\u1ebfu n\u1ea1i ho\u1eb7c thu h\u1ed3i theo \u0111\u00fang quy \u0111\u1ecbnh<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1ede ti\u00eau ch\u00ed n\u00e0y, nh\u00e0 thu\u1ed1c c\u1ea7n \u0111\u1ea3m b\u1ea3o:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Thu h\u1ed3i thu\u1ed1c<\/strong> ngay khi c\u00f3 th\u00f4ng b\u00e1o v\u00e0 <strong>l\u1eadp \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 thu h\u1ed3i<\/strong> theo quy \u0111\u1ecbnh.<\/li>\n\n\n\n<li><strong>Th\u00f4ng b\u00e1o thu h\u1ed3i cho kh\u00e1ch h\u00e0ng<\/strong> \u0111\u1ed1i v\u1edbi c\u00e1c thu\u1ed1c thu h\u1ed3i thu\u1ed9c <strong>danh m\u1ee5c thu\u1ed1c ph\u1ea3i k\u00ea \u0111\u01a1n<\/strong>, n\u1ebfu \u0111\u00e3 b\u00e1n cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng.<\/li>\n\n\n\n<li><strong>Tr\u1ea3 l\u1ea1i thu\u1ed1c cho \u0111\u01a1n v\u1ecb cung c\u1ea5p ho\u1eb7c ti\u00eau h\u1ee7y<\/strong> theo \u0111\u00fang quy \u0111\u1ecbnh, t\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/li>\n\n\n\n<li><strong>Th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o<\/strong> v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 th\u1eddi h\u1ea1n.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c x\u1eed l\u00fd \u0111\u00fang quy tr\u00ecnh \u0111\u1ed1i v\u1edbi thu\u1ed1c b\u1ecb khi\u1ebfu n\u1ea1i ho\u1eb7c thu h\u1ed3i gi\u00fap h\u1ea1n ch\u1ebf r\u1ee7i ro cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng, \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng truy xu\u1ea5t v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 y\u00eau c\u1ea7u c\u1ee7a GPP.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 <strong>task c\u1ea7n th\u1ef1c hi\u1ec7n ngay khi ph\u00e1t sinh s\u1ef1 vi\u1ec7c<\/strong>, \u0111\u1ed3ng th\u1eddi l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu sau n\u00e0y.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tham gia nh\u00f3m \u0111\u1ec3 nh\u1eadn ngay danh s\u00e1ch 25 c\u00f4ng v\u0103n d\u01b0\u1ee3c \u0111ang hi\u1ec7n h\u00e0nh: <a href=\"https:\/\/zalo.me\/g\/5d7zsmque9yxpwbljncu\" target=\"_blank\" rel=\"noopener\">https:\/\/zalo.me\/g\/5d7zsmque9yxpwbljncu<\/a><\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-background wp-element-button\" href=\"https:\/\/s.webnhathuoc.com\/\" style=\"background-color:#0d028b\">\u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng GPP \u0110\u1ed3ng h\u00e0nh t\u1ea1i \u0111\u00e2y<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nhi\u1ec1u ch\u1ee7 nh\u00e0 thu\u1ed1c cho r\u1eb1ng mu\u1ed1n v\u1eadn h\u00e0nh \u0111\u00fang GPP th\u00ec tr\u01b0\u1edbc h\u1ebft ph\u1ea3i \u0111\u1ecdc v\u00e0 ghi nh\u1edb to\u00e0n b\u1ed9 c\u00f4ng v\u0103n d\u01b0\u1ee3c, lu\u1eadt, ngh\u1ecb \u0111\u1ecbnh v\u00e0 th\u00f4ng t\u01b0 li\u00ean quan. Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf, vi\u1ec7c ghi nh\u1edb h\u00e0ng ch\u1ee5c c\u00f4ng v\u0103n d\u01b0\u1ee3c kh\u00f4ng ph\u1ea3i l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh gi\u00fap nh\u00e0 thu\u1ed1c [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":10583,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[350],"tags":[],"class_list":["post-10572","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gpp-dong-hanh"],"acf":[],"_links":{"self":[{"href":"https:\/\/webnhathuoc.com\/home\/wp-json\/wp\/v2\/posts\/10572","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=10572"}],"version-history":[{"count":4,"href":"https:\/\/webnhathuoc.com\/home\/wp-json\/wp\/v2\/posts\/10572\/revisions"}],"predecessor-version":[{"id":10584,"href":"https:\/\/webnhathuoc.com\/home\/wp-json\/wp\/v2\/posts\/10572\/revisions\/10584"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/webnhathuoc.com\/home\/wp-json\/wp\/v2\/media\/10583"}],"wp:attachment":[{"href":"https:\/\/webnhathuoc.com\/home\/wp-json\/wp\/v2\/media?parent=10572"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/webnhathuoc.com\/home\/wp-json\/wp\/v2\/categories?post=10572"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/webnhathuoc.com\/home\/wp-json\/wp\/v2\/tags?post=10572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}