{"id":154029,"date":"2024-08-22T16:50:38","date_gmt":"2024-08-22T09:50:38","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=154029"},"modified":"2024-08-22T16:50:38","modified_gmt":"2024-08-22T09:50:38","slug":"co-tuc-la-gi","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/154029\/co-tuc-la-gi\/","title":{"rendered":"C\u1ed5 t\u1ee9c l\u00e0 g\u00ec? Nh\u1eefng \u0111i\u1ec1u b\u1ea1n c\u1ea7n bi\u1ebft v\u1ec1 c\u1ed5 t\u1ee9c"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ed5 t\u1ee9c l\u00e0 kho\u1ea3n l\u1ee3i nhu\u1eadn r\u00f2ng m\u00e0 c\u00e1c c\u00f4ng ty tr\u1ea3 cho c\u00e1c c\u1ed5 \u0111\u00f4ng c\u1ee7a m\u00ecnh, th\u01b0\u1eddng d\u1ef1a tr\u00ean l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u1ea3i th\u00edch chi ti\u1ebft v\u1ec1 kh\u00e1i ni\u1ec7m c\u1ed5 t\u1ee9c, c\u00e1ch th\u1ee9c ho\u1ea1t \u0111\u1ed9ng, v\u00e0 nh\u1eefng \u0111i\u1ec1u c\u1ed5 \u0111\u00f4ng c\u1ea7n bi\u1ebft \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 ti\u1ec1m n\u0103ng sinh l\u1eddi t\u1eeb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ed5 ph\u1ea7n c\u1ee7a m\u00ecnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong>1. C\u1ed5 t\u1ee9c l\u00e0 g\u00ec<\/strong><\/h2>\n<p style=\"text-align: justify;\"><strong>C\u1ed5 t\u1ee9c<\/strong> l\u00e0 kho\u1ea3n <strong>l\u1ee3i nhu\u1eadn r\u00f2ng \u0111\u01b0\u1ee3c chia cho c\u00e1c c\u1ed5 \u0111\u00f4ng<\/strong> theo s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n m\u00e0 h\u1ecd s\u1edf h\u1eefu, sau khi c\u00f4ng ty \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Theo Lu\u1eadt Doanh nghi\u1ec7p 2020, c\u00f4ng ty c\u1ed5 ph\u1ea7n ch\u1ec9 c\u00f3 quy\u1ec1n tr\u1ea3 c\u1ed5 t\u1ee9c khi:<\/p>\n<ul>\n<li style=\"text-align: justify;\">C\u00f4ng ty \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/li>\n<li style=\"text-align: justify;\">C\u00f4ng ty \u0111\u00e3 b\u00f9 \u0111\u1eafp h\u1ebft c\u00e1c kho\u1ea3n l\u1ed7 tr\u01b0\u1edbc \u0111\u00e2y theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty.<\/li>\n<li style=\"text-align: justify;\">Sau khi tr\u1ea3 c\u1ed5 t\u1ee9c, c\u00f4ng ty v\u1eabn ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng thanh to\u00e1n t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c.<\/li>\n<\/ul>\n<h2><strong>2. H\u00ecnh th\u1ee9c tr\u1ea3 c\u1ed5 t\u1ee9c<\/strong><\/h2>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 theo kho\u1ea3n 3, \u0110i\u1ec1u 135 Lu\u1eadt Doanh nghi\u1ec7p 2020, h\u00ecnh th\u1ee9c tr\u1ea3 c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-154037 size-full\" src=\"\/wp-content\/uploads\/2024\/08\/co-tuc-la-gi-1.jpg\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2024\/08\/co-tuc-la-gi-1.jpg 740w, \/wp-content\/uploads\/2024\/08\/co-tuc-la-gi-1-500x338.jpg 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><\/p>\n<h3 style=\"text-align: justify;\">Tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng ti\u1ec1n m\u1eb7t:<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 h\u00ecnh th\u1ee9c ph\u1ed5 bi\u1ebfn nh\u1ea5t, trong \u0111\u00f3 c\u00f4ng ty chi tr\u1ea3 c\u1ed5 t\u1ee9c tr\u1ef1c ti\u1ebfp b\u1eb1ng ti\u1ec1n m\u1eb7t cho c\u00e1c c\u1ed5 \u0111\u00f4ng. S\u1ed1 ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a v\u00e0o s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n m\u00e0 m\u1ed7i c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu v\u00e0 l\u1ee3i nhu\u1eadn r\u00f2ng c\u1ee7a c\u00f4ng ty.<\/p>\n<p style=\"text-align: justify;\">C\u00e1c kho\u1ea3n thanh to\u00e1n ti\u1ec1n m\u1eb7t th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam, qua s\u00e9c, l\u1ec7nh chuy\u1ec3n ti\u1ec1n, ho\u1eb7c chuy\u1ec3n kho\u1ea3n ng\u00e2n h\u00e0ng.<\/p>\n<h3 style=\"text-align: justify;\">Tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 ph\u1ea7n:<\/h3>\n<p style=\"text-align: justify;\">Khi chi tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 ph\u1ea7n, c\u00f4ng ty kh\u00f4ng c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u00e0o b\u00e1n c\u1ed5 ph\u1ea7n theo c\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 123, 124 v\u00e0 125 c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p 2020. Tuy nhi\u00ean, c\u00f4ng ty c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ed5ng m\u1ec7nh gi\u00e1 c\u00e1c c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 chi tr\u1ea3 c\u1ed5 t\u1ee9c trong v\u00f2ng 10 ng\u00e0y k\u1ec3 t\u1eeb khi ho\u00e0n th\u00e0nh vi\u1ec7c thanh to\u00e1n.<\/p>\n<h3 style=\"text-align: justify;\">Tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng t\u00e0i s\u1ea3n:<\/h3>\n<p style=\"text-align: justify;\">C\u00f4ng ty c\u00f3 th\u1ec3 chi tr\u1ea3 c\u1ed5 t\u1ee9c d\u01b0\u1edbi d\u1ea1ng t\u00e0i s\u1ea3n kh\u00e1c ngo\u00e0i ti\u1ec1n m\u1eb7t ho\u1eb7c c\u1ed5 phi\u1ebfu, ch\u1eb3ng h\u1ea1n nh\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c s\u1ea3n ph\u1ea9m c\u1ee7a c\u00f4ng ty. H\u00ecnh th\u1ee9c n\u00e0y \u00edt ph\u1ed5 bi\u1ebfn h\u01a1n nh\u01b0ng v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t ho\u1eb7c t\u00f9y theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty.<\/p>\n<blockquote>\n<p style=\"text-align: justify;\">C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m : <a href=\"https:\/\/amis.misa.vn\/151655\/co-phieu-la-gi\/\" target=\"_blank\" rel=\"noopener\">C\u1ed5 phi\u1ebfu l\u00e0 g\u00ec? Nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft v\u1ec1 c\u1ed5 phi\u1ebfu<\/a><\/p>\n<\/blockquote>\n<h2><strong>3. Th\u1eddi h\u1ea1n tr\u1ea3 c\u1ed5 t\u1ee9c v\u00e0 th\u00f4ng b\u00e1o tr\u1ea3 c\u1ed5 t\u1ee9c<\/strong><\/h2>\n<p style=\"text-align: justify;\">Th\u1eddi h\u1ea1n tr\u1ea3 c\u1ed5 t\u1ee9c:<\/p>\n<ul>\n<li style=\"text-align: justify;\">C\u1ed5 t\u1ee9c ph\u1ea3i \u0111\u01b0\u1ee3c thanh to\u00e1n \u0111\u1ea7y \u0111\u1ee7 cho c\u00e1c c\u1ed5 \u0111\u00f4ng trong th\u1eddi h\u1ea1n 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac cu\u1ed9c h\u1ecdp \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng th\u01b0\u1eddng ni\u00ean.<\/li>\n<li style=\"text-align: justify;\">H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ph\u1ea3i l\u1eadp danh s\u00e1ch c\u1ed5 \u0111\u00f4ng \u0111\u01b0\u1ee3c nh\u1eadn c\u1ed5 t\u1ee9c, x\u00e1c \u0111\u1ecbnh m\u1ee9c c\u1ed5 t\u1ee9c, th\u1eddi h\u1ea1n v\u00e0 h\u00ecnh th\u1ee9c tr\u1ea3 c\u1ed5 t\u1ee9c ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y tr\u01b0\u1edbc khi tr\u1ea3 c\u1ed5 t\u1ee9c.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Th\u00f4ng b\u00e1o tr\u1ea3 c\u1ed5 t\u1ee9c:<\/p>\n<ul>\n<li style=\"text-align: justify;\">Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c tr\u1ea3 c\u1ed5 t\u1ee9c ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u00e1c c\u1ed5 \u0111\u00f4ng b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ea3m b\u1ea3o v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd trong s\u1ed5 \u0111\u0103ng k\u00fd c\u1ed5 \u0111\u00f4ng ch\u1eadm nh\u1ea5t l\u00e0 15 ng\u00e0y tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n chi tr\u1ea3 c\u1ed5 t\u1ee9c.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">N\u1ed9i dung th\u00f4ng b\u00e1o tr\u1ea3 c\u1ed5 t\u1ee9c ph\u1ea3i bao g\u1ed3m:<\/p>\n<ul>\n<li style=\"text-align: justify;\">T\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a c\u00f4ng ty<\/li>\n<li style=\"text-align: justify;\">Th\u00f4ng tin c\u00e1 nh\u00e2n c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng l\u00e0 c\u00e1 nh\u00e2n nh\u01b0: h\u1ecd t\u00ean, \u0111\u1ecba ch\u1ec9, qu\u1ed1c t\u1ecbch, s\u1ed1 c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n v\u00e0 c\u00e1c gi\u1ea5y t\u1edd li\u00ean quan kh\u00e1c.<\/li>\n<li style=\"text-align: justify;\">Th\u00f4ng tin c\u1ed5 \u0111\u00f4ng l\u00e0 t\u1ed5 ch\u1ee9c: t\u00ean, m\u00e3 s\u1ed1 doanh nghi\u1ec7p ho\u1eb7c s\u1ed1 gi\u1ea5y t\u1edd ph\u00e1p l\u00fd, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh.<\/li>\n<li style=\"text-align: justify;\">S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n c\u1ee7a c\u1ed5 \u0111\u00f4ng, m\u1ee9c c\u1ed5 t\u1ee9c cho t\u1eebng c\u1ed5 ph\u1ea7n v\u00e0 t\u1ed5ng s\u1ed1 c\u1ed5 t\u1ee9c m\u00e0 c\u1ed5 \u0111\u00f4ng \u0111\u01b0\u1ee3c nh\u1eadn.<\/li>\n<li style=\"text-align: justify;\">Th\u1eddi gian v\u00e0 ph\u01b0\u01a1ng th\u1ee9c chi tr\u1ea3 c\u1ed5 t\u1ee9c.<\/li>\n<li style=\"text-align: justify;\">H\u1ecd t\u00ean v\u00e0 ch\u1eef k\u00fd c\u1ee7a Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a c\u00f4ng ty.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong>4. Quy tr\u00ecnh tr\u1ea3 c\u1ed5 t\u1ee9c<\/strong><\/h2>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 theo \u0110i\u1ec1u 135 c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p 2020, quy tr\u00ecnh chi tr\u1ea3 c\u1ed5 t\u1ee9c cho c\u1ed5 \u0111\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-154041 size-full\" src=\"\/wp-content\/uploads\/2024\/08\/co-tuc-la-gi-3.jpg\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2024\/08\/co-tuc-la-gi-3.jpg 740w, \/wp-content\/uploads\/2024\/08\/co-tuc-la-gi-3-500x338.jpg 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><\/p>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc 1: Ki\u1ebfn ngh\u1ecb m\u1ee9c c\u1ed5 t\u1ee9c<\/p>\n<p style=\"text-align: justify;\">H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb (H\u0110QT) \u0111\u01b0a ra \u0111\u1ec1 xu\u1ea5t v\u1ec1 m\u1ee9c c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chi tr\u1ea3, th\u1eddi h\u1ea1n v\u00e0 th\u1ee7 t\u1ee5c thanh to\u00e1n c\u1ed5 t\u1ee9c.<\/p>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc 2: H\u1ecdp \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng (\u0110H\u0110C\u0110)<\/p>\n<p style=\"text-align: justify;\">T\u1ed5 ch\u1ee9c cu\u1ed9c h\u1ecdp \u0110H\u0110C\u0110 th\u01b0\u1eddng ni\u00ean \u0111\u1ec3 xem x\u00e9t v\u00e0 quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c chi tr\u1ea3 c\u1ed5 t\u1ee9c, c\u0169ng nh\u01b0 m\u1ee9c c\u1ed5 t\u1ee9c cho t\u1eebng lo\u1ea1i c\u1ed5 ph\u1ea7n.<\/p>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc 3: L\u1eadp danh s\u00e1ch c\u1ed5 \u0111\u00f4ng<\/p>\n<p style=\"text-align: justify;\">H\u0110QT l\u1eadp danh s\u00e1ch c\u1ed5 \u0111\u00f4ng \u0111\u01b0\u1ee3c nh\u1eadn c\u1ed5 t\u1ee9c, x\u00e1c \u0111\u1ecbnh m\u1ee9c c\u1ed5 t\u1ee9c \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i c\u1ed5 ph\u1ea7n, th\u1eddi h\u1ea1n v\u00e0 h\u00ecnh th\u1ee9c thanh to\u00e1n. Vi\u1ec7c n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n t\u1ea5t \u00edt nh\u1ea5t 30 ng\u00e0y tr\u01b0\u1edbc m\u1ed7i l\u1ea7n chi tr\u1ea3 c\u1ed5 t\u1ee9c.<\/p>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc 4: Th\u00f4ng b\u00e1o tr\u1ea3 c\u1ed5 t\u1ee9c<\/p>\n<p style=\"text-align: justify;\">Th\u00f4ng b\u00e1o ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 c\u1ed5 t\u1ee9c ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u1ed5 \u0111\u00f4ng theo \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd trong s\u1ed5 \u0111\u0103ng k\u00fd c\u1ed5 \u0111\u00f4ng, mu\u1ed9n nh\u1ea5t l\u00e0 15 ng\u00e0y tr\u01b0\u1edbc khi chi tr\u1ea3 c\u1ed5 t\u1ee9c.<\/p>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc 5: Thanh to\u00e1n c\u1ed5 t\u1ee9c<\/p>\n<p style=\"text-align: justify;\">C\u1ed5 t\u1ee9c ph\u1ea3i \u0111\u01b0\u1ee3c chi tr\u1ea3 \u0111\u1ea7y \u0111\u1ee7 cho c\u1ed5 \u0111\u00f4ng trong v\u00f2ng 6 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac cu\u1ed9c h\u1ecdp \u0110H\u0110C\u0110.<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"text-decoration: underline;\">L\u01b0u \u00fd<\/span><\/strong>: N\u1ebfu m\u1ed9t c\u1ed5 \u0111\u00f4ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n sau khi danh s\u00e1ch c\u1ed5 \u0111\u00f4ng nh\u1eadn c\u1ed5 t\u1ee9c \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp ho\u1eb7c trong th\u1eddi gian ch\u1edd chi tr\u1ea3 c\u1ed5 t\u1ee9c, ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng v\u1eabn \u0111\u01b0\u1ee3c nh\u1eadn c\u1ed5 t\u1ee9c.<\/p>\n<p><a href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s_pd=amis-ke-toan-Blog?source=Blog&amp;medium=content&amp;campaign=TCKT&amp;content=co-tuc-la-gi&amp;term=act_\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-154043 size-full\" src=\"\/wp-content\/uploads\/2024\/08\/6-2.jpg\" alt=\"\" width=\"1500\" height=\"185\" srcset=\"\/wp-content\/uploads\/2024\/08\/6-2.jpg 1500w, \/wp-content\/uploads\/2024\/08\/6-2-500x62.jpg 500w, \/wp-content\/uploads\/2024\/08\/6-2-1024x126.jpg 1024w, \/wp-content\/uploads\/2024\/08\/6-2-768x95.jpg 768w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" \/><\/a><\/p>\n<h2><strong>5. Nh\u1eefng y\u1ebfu t\u1ed1 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a c\u1ed5 t\u1ee9c<\/strong><\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ec3 \u0111\u00e1nh gi\u00e1 ti\u1ec1m n\u0103ng sinh l\u1eddi t\u1eeb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ed5 ph\u1ea7n, c\u1ed5 \u0111\u00f4ng c\u1ea7n xem x\u00e9t m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 ch\u00ednh nh\u01b0 sau:<\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>Ch\u00ednh s\u00e1ch c\u1ed5 t\u1ee9c c\u1ee7a c\u00f4ng ty<\/strong> l\u00e0 \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u quan tr\u1ecdng \u0111\u1ec3 hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1ch th\u1ee9c v\u00e0 m\u1ee9c \u0111\u1ed9 \u1ed5n \u0111\u1ecbnh trong vi\u1ec7c tr\u1ea3 c\u1ed5 t\u1ee9c. C\u00f4ng ty c\u00f3 l\u1ecbch s\u1eed tr\u1ea3 c\u1ed5 t\u1ee9c \u0111\u1ec1u \u0111\u1eb7n, nh\u1ea5t l\u00e0 khi c\u1ed5 t\u1ee9c c\u00f3 xu h\u01b0\u1edbng t\u0103ng qua t\u1eebng n\u0103m, th\u01b0\u1eddng th\u1ec3 hi\u1ec7n s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh t\u1ed1t v\u00e0 cam k\u1ebft m\u1ea1nh m\u1ebd \u0111\u1ed1i v\u1edbi c\u1ed5 \u0111\u00f4ng. C\u1ed5 \u0111\u00f4ng c\u1ea7n theo d\u00f5i c\u00e1c b\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean v\u00e0 c\u00e1c th\u00f4ng b\u00e1o t\u1eeb c\u00f4ng ty \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 ch\u00ednh s\u00e1ch n\u00e0y, v\u00ec n\u00f3 kh\u00f4ng ch\u1ec9 ph\u1ea3n \u00e1nh v\u1ec1 hi\u1ec7n t\u1ea1i m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ef3 v\u1ecdng t\u01b0\u01a1ng lai v\u1ec1 d\u00f2ng ti\u1ec1n c\u1ed5 t\u1ee9c.<\/li>\n<li style=\"text-align: justify;\"><strong>T\u1ef7 l\u1ec7 c\u1ed5 t\u1ee9c (Dividend Yield)<\/strong> cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn tr\u1ef1c ti\u1ebfp v\u1ec1 l\u1ee3i t\u1ee9c h\u00e0ng n\u0103m m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u1eadn \u0111\u01b0\u1ee3c so v\u1edbi gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u c\u1ee7a h\u1ecd v\u00e0o c\u1ed5 phi\u1ebfu. M\u1ed9t t\u1ef7 l\u1ec7 c\u1ed5 t\u1ee9c cao c\u00f3 th\u1ec3 h\u1ea5p d\u1eabn nh\u01b0ng c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch k\u1ef9 l\u01b0\u1ee1ng; m\u1ed9t t\u1ef7 l\u1ec7 c\u1ed5 t\u1ee9c b\u1ea5t th\u01b0\u1eddng cao c\u00f3 th\u1ec3 l\u00e0 d\u1ea5u hi\u1ec7u c\u1ee7a vi\u1ec7c gi\u00e1 c\u1ed5 phi\u1ebfu gi\u1ea3m m\u1ea1nh, kh\u00f4ng ph\u1ea3i do c\u00f4ng ty t\u0103ng c\u1ed5 t\u1ee9c. T\u1ef7 l\u1ec7 c\u1ed5 t\u1ee9c b\u1ec1n v\u1eefng, ph\u00f9 h\u1ee3p v\u1edbi ng\u00e0nh v\u00e0 th\u1ecb tr\u01b0\u1eddng, m\u1edbi th\u1eadt s\u1ef1 cho th\u1ea5y gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 t\u1ed1t.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-154039 size-full\" src=\"\/wp-content\/uploads\/2024\/08\/co-tuc-la-gi-2.jpg\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2024\/08\/co-tuc-la-gi-2.jpg 740w, \/wp-content\/uploads\/2024\/08\/co-tuc-la-gi-2-500x338.jpg 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>T\u1ef7 l\u1ec7 ph\u00e2n ph\u1ed1i c\u1ed5 t\u1ee9c (Payout Ratio)<\/strong> \u0111o l\u01b0\u1eddng ph\u1ea7n tr\u0103m l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng ty s\u1eed d\u1ee5ng \u0111\u1ec3 tr\u1ea3 c\u1ed5 t\u1ee9c. M\u1ed9t t\u1ef7 l\u1ec7 ph\u00e2n ph\u1ed1i qu\u00e1 cao, v\u00ed d\u1ee5 tr\u00ean 80%, c\u00f3 th\u1ec3 ch\u1ec9 ra r\u1eb1ng c\u00f4ng ty \u0111ang tr\u1ea3 c\u1ed5 t\u1ee9c t\u1eeb l\u1ee3i nhu\u1eadn d\u1ed3i d\u00e0o ho\u1eb7c th\u1eadm ch\u00ed t\u1eeb v\u1ed1n, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 kh\u00f4ng b\u1ec1n v\u1eefng trong d\u00e0i h\u1ea1n. Ng\u01b0\u1ee3c l\u1ea1i, m\u1ed9t t\u1ef7 l\u1ec7 th\u1ea5p cho th\u1ea5y c\u00f4ng ty c\u00f3 kh\u1ea3 n\u0103ng t\u00e1i \u0111\u1ea7u t\u01b0 v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 t\u0103ng tr\u01b0\u1edfng trong t\u01b0\u01a1ng lai.<\/li>\n<li style=\"text-align: justify;\"><strong>S\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty<\/strong> c\u0169ng l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t qua nhi\u1ec1u ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh kh\u00e1c nhau nh\u01b0 t\u1ef7 l\u1ec7 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, d\u00f2ng ti\u1ec1n r\u00f2ng, EBITDA, v\u00e0 l\u1ee3i nhu\u1eadn r\u00f2ng. C\u00e1c ch\u1ec9 s\u1ed1 n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng sinh l\u1eddi hi\u1ec7n t\u1ea1i m\u00e0 c\u00f2n d\u1ef1 b\u00e1o kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh \u0111\u1ec3 duy tr\u00ec v\u00e0 t\u0103ng tr\u01b0\u1edfng c\u1ed5 t\u1ee9c trong t\u01b0\u01a1ng lai.<\/li>\n<li style=\"text-align: justify;\"><strong>Tri\u1ec3n v\u1ecdng c\u1ee7a ng\u00e0nh v\u00e0 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf v\u0129 m\u00f4<\/strong> m\u00e0 c\u00f4ng ty \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t k\u1ef9 l\u01b0\u1ee1ng. V\u00ed d\u1ee5, m\u1ed9t c\u00f4ng ty trong ng\u00e0nh c\u00f4ng ngh\u1ec7 c\u00f3 th\u1ec3 ch\u1ecbu nhi\u1ec1u bi\u1ebfn \u0111\u1ed9ng h\u01a1n so v\u1edbi c\u00f4ng ty trong ng\u00e0nh ti\u1ec7n \u00edch, v\u1ed1n c\u00f3 d\u00f2ng ti\u1ec1n \u1ed5n \u0111\u1ecbnh h\u01a1n. C\u00e1c y\u1ebfu t\u1ed1 kinh t\u1ebf v\u0129 m\u00f4 nh\u01b0 l\u00e3i su\u1ea5t, t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, v\u00e0 t\u0103ng tr\u01b0\u1edfng GDP c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00f4ng ty v\u00e0 kh\u1ea3 n\u0103ng tr\u1ea3 c\u1ed5 t\u1ee9c.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">B\u1eb1ng c\u00e1ch \u0111\u00e1nh gi\u00e1 to\u00e0n di\u1ec7n c\u00e1c y\u1ebfu t\u1ed1 n\u00e0y, c\u1ed5 \u0111\u00f4ng c\u00f3 th\u1ec3 c\u00f3 c\u00e1i nh\u00ecn s\u00e2u s\u1eafc h\u01a1n v\u1ec1 ti\u1ec1m n\u0103ng sinh l\u1eddi c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ed5 ph\u1ea7n, gi\u00fap h\u1ecd \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 th\u00f4ng minh v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n<h2><strong>6. C\u1ed5 \u0111\u00f4ng nh\u1eadn c\u1ed5 t\u1ee9c c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf TNCN kh\u00f4ng<\/strong><\/h2>\n<p>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m :<\/p>\n<blockquote><p>\u201c\u0110i\u1ec1u 2. C\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/p>\n<p>&#8230;<\/p>\n<p>3. Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/p>\n<p style=\"text-align: justify;\">Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 kho\u1ea3n thu nh\u1eadp c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c:<br \/>\na) Ti\u1ec1n l\u00e3i nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c cho c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh vay theo h\u1ee3p \u0111\u1ed3ng vay ho\u1eb7c th\u1ecfa thu\u1eadn vay, tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft g.1, \u0111i\u1ec3m g, kho\u1ea3n 1, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">b) C\u1ed5 t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c g\u00f3p v\u1ed1n mua c\u1ed5 ph\u1ea7n.\u201d<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Nh\u01b0 v\u1eady, c\u1ed5 t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c g\u00f3p v\u1ed1n mua c\u1ed5 ph\u1ea7n <strong>l\u00e0 m\u1ed9t kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong>. Do \u0111\u00f3, c\u1ed5 \u0111\u00f4ng l\u00e0 c\u00e1 nh\u00e2n m\u00e0 nh\u1eadn c\u1ed5 t\u1ee9c t\u1eeb vi\u1ec7c g\u00f3p v\u1ed1n mua c\u1ed5 ph\u1ea7n th\u00ec ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<h3>Thu\u1ebf su\u1ea5t thu\u1ebf TNCN<\/h3>\n<ul>\n<li style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi c\u1ed5 t\u1ee9c b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c t\u00e0i s\u1ea3n kh\u00e1c (tr\u1eeb c\u1ed5 t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c chia t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf \u0111\u00e3 n\u1ed9p thu\u1ebf TNDN): Thu\u1ebf TNCN \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u1edbi thu\u1ebf su\u1ea5t 5%.<\/li>\n<li style=\"text-align: justify;\">C\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chia b\u1eb1ng c\u1ed5 phi\u1ebfu kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn c\u1ed5 phi\u1ebfu. Tuy nhi\u00ean, khi c\u1ed5 \u0111\u00f4ng b\u00e1n s\u1ed1 c\u1ed5 phi\u1ebfu n\u00e0y, kho\u1ea3n thu nh\u1eadp t\u1eeb vi\u1ec7c b\u00e1n s\u1ebd ch\u1ecbu thu\u1ebf TNCN theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Nh\u01b0 v\u1eady, n\u1ebfu c\u1ed5 \u0111\u00f4ng nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c t\u00e0i s\u1ea3n kh\u00e1c, h\u1ecd ph\u1ea3i n\u1ed9p thu\u1ebf TNCN v\u1edbi thu\u1ebf su\u1ea5t 5%.<\/p>\n<h3 style=\"text-align: justify;\">C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNCN<\/h3>\n<p style=\"text-align: justify;\">Thu\u1ebf TNCN \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\">&nbsp;<\/p>\n<p style=\"text-align: center;\"><strong>S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Thu nh\u1eadp t\u00ednh thu\u1ebf \u00d7 Thu\u1ebf su\u1ea5t 5%<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Trong \u0111\u00f3: Thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 c\u1ed5 t\u1ee9c m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c g\u00f3p v\u1ed1n mua c\u1ed5 ph\u1ea7n.<\/p>\n<h3>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf TNCN<\/h3>\n<p style=\"text-align: justify;\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf cho thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb c\u1ed5 t\u1ee9c: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf: \u0110\u1ed1i v\u1edbi thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb c\u1ed5 t\u1ee9c, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf c\u0169ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 b\u1ea1n c\u0169ng c\u1ea7n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<p><a href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s_pd=amis-ke-toan-Blog?source=Blog&amp;medium=content&amp;campaign=TCKT&amp;content=co-tuc-la-gi&amp;term=act_\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-154045 size-full\" src=\"\/wp-content\/uploads\/2024\/08\/13.jpg\" alt=\"\" width=\"1500\" height=\"185\" srcset=\"\/wp-content\/uploads\/2024\/08\/13.jpg 1500w, \/wp-content\/uploads\/2024\/08\/13-500x62.jpg 500w, \/wp-content\/uploads\/2024\/08\/13-1024x126.jpg 1024w, \/wp-content\/uploads\/2024\/08\/13-768x95.jpg 768w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" \/><\/a><\/p>\n<p>Hi\u1ec3u r\u00f5 v\u1ec1 c\u1ed5 t\u1ee9c kh\u00f4ng ch\u1ec9 gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 l\u00e0m ch\u1ee7 \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ee3i c\u1ee7a m\u00ecnh m\u00e0 c\u00f2n cung c\u1ea5p c\u00e1i nh\u00ecn s\u00e2u s\u1eafc v\u1ec1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh v\u00e0 tri\u1ec3n v\u1ecdng ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p. Qua \u0111\u00f3, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 th\u00f4ng minh, d\u1ef1a tr\u00ean c\u01a1 s\u1edf v\u1eefng ch\u1eafc v\u1ec1 hi\u1ec7u su\u1ea5t kinh doanh v\u00e0 ch\u00ednh s\u00e1ch c\u1ed5 t\u1ee9c c\u1ee7a c\u00f4ng ty.<\/p>\n<p style=\"text-align: justify;\">MISA kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t ngu\u1ed3n cung c\u1ea5p ki\u1ebfn th\u1ee9c k\u1ebf to\u00e1n chuy\u00ean s\u00e2u m\u00e0 c\u00f2n cung c\u1ea5p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS h\u1eefu \u00edch d\u00e0nh cho qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p. <a href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s_pd=amis-ke-toan-Blog?source=Blog&amp;medium=content&amp;campaign=TCKT&amp;content=co-tuc-la-gi&amp;term=act_\" target=\"_blank\" rel=\"noopener\"><strong>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/strong><\/a> \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 \u0111\u01a1n gi\u1ea3n h\u00f3a, t\u1ed1i \u01b0u h\u00f3a v\u00e0 ch\u00ednh x\u00e1c h\u00f3a qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u1edbi c\u00e1c t\u00ednh n\u0103ng v\u01b0\u1ee3t tr\u1ed9i nh\u01b0:<\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>H\u1ec7 sinh th\u00e1i k\u1ebft n\u1ed1i \u0111a d\u1ea1ng<\/strong>: T\u00edch h\u1ee3p v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 \u0111i\u1ec7n t\u1eed nh\u01b0 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed, cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng xu\u1ea5t ho\u00e1 \u0111\u01a1n tr\u1ef1c ti\u1ebfp tr\u00ean ph\u1ea7n m\u1ec1m; ng\u00e2n h\u00e0ng \u0111i\u1ec7n t\u1eed, h\u1ed7 tr\u1ee3 l\u1ea5y s\u1ed5 ph\u1ee5, \u0111\u1ed1i chi\u1ebfu v\u00e0 chuy\u1ec3n ti\u1ec1n ngay l\u1eadp t\u1ee9c; v\u00e0 c\u1ed5ng mTax, qua \u0111\u00f3 ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 n\u1ed9p t\u1edd khai v\u00e0 thu\u1ebf tr\u1ef1c tuy\u1ebfn m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng.<\/li>\n<li style=\"text-align: justify;\"><strong>Qu\u1ea3n tr\u1ecb b\u00e1n h\u00e0ng v\u00e0 nh\u00e2n s\u1ef1:<\/strong> Ph\u1ea7n m\u1ec1m c\u0169ng bao g\u1ed3m c\u00e1c c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd b\u00e1n h\u00e0ng v\u00e0 nh\u00e2n s\u1ef1, gi\u00fap doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 h\u01a1n.<\/li>\n<li style=\"text-align: justify;\"><strong>Ho\u00e0n ch\u1ec9nh c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1<\/strong>n: MISA AMIS h\u1ed7 tr\u1ee3 \u0111\u1ea7y \u0111\u1ee7 20 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n theo c\u00e1c th\u00f4ng t\u01b0 TT133 &amp; TT200, bao g\u1ed3m c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1eeb Qu\u1ef9, Ng\u00e2n h\u00e0ng, Mua h\u00e0ng, B\u00e1n h\u00e0ng, Kho, H\u00f3a \u0111\u01a1n, Thu\u1ebf, Gi\u00e1 th\u00e0nh,&#8230;<\/li>\n<li style=\"text-align: justify;\"><strong>Nh\u1eadp li\u1ec7u t\u1ef1 \u0111\u1ed9ng<\/strong>: T\u00ednh n\u0103ng n\u00e0y gi\u00fap t\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 nh\u1eadp kh\u1ea9u d\u1eef li\u1ec7u t\u1eeb Excel, l\u00e0m gi\u1ea3m \u0111\u00e1ng k\u1ec3 th\u1eddi gian v\u00e0 sai s\u00f3t trong nh\u1eadp ch\u1ee9ng t\u1eeb.<\/li>\n<li style=\"text-align: justify;\"><strong>T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p v\u00e0 k\u1ebft xu\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>: Ph\u1ea7n m\u1ec1m cung c\u1ea5p h\u00e0ng tr\u0103m m\u1eabu b\u00e1o c\u00e1o c\u00f3 s\u1eb5n, gi\u00fap k\u1ebf to\u00e1n vi\u00ean \u0111\u00e1p \u1ee9ng nhanh ch\u00f3ng y\u00eau c\u1ea7u t\u1eeb ban l\u00e3nh \u0111\u1ea1o, t\u1eeb \u0111\u00f3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-154051 size-full\" src=\"\/wp-content\/uploads\/2024\/08\/cta-anh-3.jpg\" alt=\"\" width=\"1280\" height=\"720\" srcset=\"\/wp-content\/uploads\/2024\/08\/cta-anh-3.jpg 1280w, \/wp-content\/uploads\/2024\/08\/cta-anh-3-500x281.jpg 500w, \/wp-content\/uploads\/2024\/08\/cta-anh-3-1024x576.jpg 1024w, \/wp-content\/uploads\/2024\/08\/cta-anh-3-768x432.jpg 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/p>\n<p style=\"text-align: center;\"><strong>Nhanh tay \u0111\u0103ng k\u00fd d\u00f9ng th\u1eed mi\u1ec5n ph\u00ed 15 ng\u00e0y b\u1ea3n demo ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS \u0111\u1ec3 tr\u1ea3i nghi\u1ec7m c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh t\u1ed1i \u01b0u nh\u1ea5t.<\/strong><\/p>\n<p><span style=\"font-weight: 400;\"><style>\n\t\t\t.shortcode-trial-btn {\n\t\t\t\tbackground-color: #64d211;\n\t\t\t\tborder-radius: 100px;\n\t\t\t\tbox-shadow: rgb(44 187 99 \/ 20%) 0 -25px 18px -14px inset, rgb(44 187 99 \/ 15%) 0 1px 2px, rgb(44 187 99 \/ 15%) 0 2px 4px, rgb(44 187 99 \/ 15%) 0 4px 8px, rgb(44 187 99 \/ 15%) 0 8px 16px, rgb(44 187 99 \/ 15%) 0 16px 32px;\n\t\t\t\tcolor: #fff;\n\t\t\t\tcursor: pointer;\n\t\t\t\tdisplay: inline-block;\n\t\t\t\tfont-family: CerebriSans-Regular, -apple-system, system-ui, Roboto, sans-serif;\n\t\t\t\tpadding: 7px 20px;\n\t\t\t\ttext-align: center;\n\t\t\t\ttext-decoration: none;\n\t\t\t\ttransition: all 250ms;\n\t\t\t\tborder: 0;\n\t\t\t\tfont-size: 24px;\n\t\t\t\tuser-select: none;\n\t\t\t\t-webkit-user-select: none;\n\t\t\t\ttouch-action: manipulation;\n\t\t\t\twidth: fit-content;\n\t\t\t}\n\n\t\t\t.shortcode-trial-btn:hover {\n\t\t\t\tbox-shadow: rgb(44 187 99 \/ 35%) 0 -25px 18px -14px inset, rgb(44 187 99 \/ 25%) 0 1px 2px, rgb(44 187 99 \/ 25%) 0 2px 4px, rgb(44 187 99 \/ 25%) 0 4px 8px, rgb(44 187 99 \/ 25%) 0 8px 16px, rgb(44 187 99 \/ 25%) 0 16px 32px;\n\t\t\t\ttransform: scale(1.05) rotate(-0deg);\n\t\t\t}\n\n\t\t\ta.shortcode-trial-btn:hover,\n\t\t\ta.shortcode-trial-btn:focus {\n\t\t\t\topacity: 1!important;\n\t\t\t\tcolor: #FFF;\n\t\t\t}\n\t\t<\/style>\n\t\t<p style=\"text-align: center;\"><a rel=\"nofollow\" class=\"shortcode-trial-btn\" target=\"_blank\" 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19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<div style='text-align:center' class='yasr-auto-insert-visitor'><\/div>","protected":false},"excerpt":{"rendered":"<p>C\u1ed5 t\u1ee9c l\u00e0 kho\u1ea3n l\u1ee3i nhu\u1eadn r\u00f2ng m\u00e0 c\u00e1c c\u00f4ng ty tr\u1ea3 cho c\u00e1c c\u1ed5 \u0111\u00f4ng c\u1ee7a m\u00ecnh, th\u01b0\u1eddng d\u1ef1a tr\u00ean l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c. 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