{"id":31578,"date":"2026-10-29T14:00:00","date_gmt":"2026-10-29T07:00:00","guid":{"rendered":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/?p=31578"},"modified":"2026-10-29T16:40:26","modified_gmt":"2026-10-29T09:40:26","slug":"ke-toan-xuat-nhap-khau","status":"publish","type":"post","link":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/tu-van-nghe-nghiep\/ke-toan-xuat-nhap-khau","title":{"rendered":"K\u1ebf to\u00e1n xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec: nghi\u1ec7p v\u1ee5, ch\u1ee9ng t\u1eeb v\u00e0 l\u1ed9 tr\u00ecnh ngh\u1ec1"},"content":{"rendered":"

M\u1ed9t l\u00f4 h\u00e0ng nh\u1eadp v\u1ec1 kho k\u00e9o theo t\u1edd khai h\u1ea3i quan, h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i, v\u1eadn \u0111\u01a1n, gi\u1ea5y b\u00e1o n\u1ee3 ng\u00e2n h\u00e0ng v\u00e0 v\u00e0i lo\u1ea1i thu\u1ebf. Ng\u01b0\u1eddi gh\u00e9p t\u1ea5t c\u1ea3 th\u00e0nh s\u1ed1 li\u1ec7u s\u1ed5 s\u00e1ch l\u00e0 k\u1ebf to\u00e1n xu\u1ea5t nh\u1eadp kh\u1ea9u<\/strong>. B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch ngh\u1ec1 n\u00e0y l\u00e0m g\u00ec, kh\u00e1c k\u1ebf to\u00e1n n\u1ed9i \u0111\u1ecba \u1edf \u0111\u00e2u, \u0111i\u1ec3m \u0111\u1ed1i chi\u1ebfu hay sai v\u00e0 hai l\u1ed1i v\u00e0o ngh\u1ec1.<\/p>\n

\"k\u1ebf<\/p>\n

\n

T\u1ed5ng quan nhanh<\/strong><\/p>\n

\u2013 V\u1ecb tr\u00ed n\u00e0y h\u1ea1ch to\u00e1n h\u00e0ng nh\u1eadp kh\u1ea9u, doanh thu xu\u1ea5t kh\u1ea9u, thu\u1ebf v\u00e0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1.<\/p>\n

\u2013 L\u1ed7i th\u01b0\u1eddng n\u1eb1m \u1edf kh\u00e2u \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb h\u01a1n l\u00e0 \u1edf b\u00fat to\u00e1n.<\/p>\n

\u2013 T\u1eeb 01\/01\/2026, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay cho Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/p>\n

\u2013 Ng\u01b0\u1eddi h\u1ecdc k\u1ebf to\u00e1n v\u00e0 nh\u00e2n vi\u00ean ch\u1ee9ng t\u1eeb c\u00f3 hai l\u1ed1i v\u00e0o ngh\u1ec1 kh\u00e1c nhau.<\/p>\n

B\u1ed1n \u00fd tr\u00ean l\u1ea7n l\u01b0\u1ee3t \u0111\u01b0\u1ee3c tri\u1ec3n khai trong c\u00e1c ph\u1ea7n d\u01b0\u1edbi \u0111\u00e2y, b\u1eaft \u0111\u1ea7u t\u1eeb \u0111\u1ecbnh ngh\u0129a ngh\u1ec1.<\/p>\n<\/div>\n

1. K\u1ebf to\u00e1n xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec v\u00e0 kh\u00e1c k\u1ebf to\u00e1n n\u1ed9i \u0111\u1ecba \u1edf \u0111i\u1ec3m n\u00e0o<\/h2>\n

K\u1ebf to\u00e1n vi\u00ean xu\u1ea5t nh\u1eadp kh\u1ea9u (Import\u2013Export Accountant) l\u00e0 ng\u01b0\u1eddi ghi nh\u1eadn, theo d\u00f5i v\u00e0 quy\u1ebft to\u00e1n c\u00e1c giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i. C\u00f4ng vi\u1ec7c v\u1eabn d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chung, nh\u01b0ng m\u1ed7i nghi\u1ec7p v\u1ee5 g\u1eafn th\u00eam ba l\u1edbp ph\u1ee9c t\u1ea1p: ngo\u1ea1i t\u1ec7, th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 thu\u1ebf \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c xu\u1ea5t kh\u1ea9u. V\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1eb7t c\u1ea1nh nhau t\u1edd khai h\u1ea3i quan, h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i (Commercial Invoice), phi\u1ebfu \u0111\u00f3ng g\u00f3i (Packing List), v\u1eadn \u0111\u01a1n (Bill of Lading) v\u00e0 h\u1ee3p \u0111\u1ed3ng ngo\u1ea1i th\u01b0\u01a1ng.<\/p>\n

\u0110i\u1ec3m kh\u00e1c th\u1ee9 hai l\u00e0 \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng Incoterms 2020 c\u1ee7a Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i Qu\u1ed1c t\u1ebf (ICC): FOB, CIF hay DAP quy\u1ebft \u0111\u1ecbnh ai tr\u1ea3 c\u01b0\u1edbc v\u00e0 b\u1ea3o hi\u1ec3m, t\u1eeb \u0111\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 g\u1ed1c h\u00e0ng nh\u1eadp. N\u1ebfu ch\u01b0a quen c\u00e1c thu\u1eadt ng\u1eef n\u00e0y, b\u00e0i Thu\u1eadt Ng\u1eef Xu\u1ea5t Nh\u1eadp Kh\u1ea9u, Logistics & H\u1ea3i Quan C\u1ea7n Nh\u1edb T\u1eeb A-Z<\/a> l\u00e0 \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u h\u1eefu \u00edch tr\u01b0\u1edbc khi \u0111i v\u00e0o b\u00fat to\u00e1n.<\/p>\n

Nh\u00ecn chung, k\u1ebf to\u00e1n XNK \u0111\u1ee9ng \u1edf \u0111i\u1ec3m giao gi\u1eefa ph\u00f2ng k\u1ebf to\u00e1n v\u00e0 b\u1ed9 ph\u1eadn ch\u1ee9ng t\u1eeb, logistics. \u1ede doanh nghi\u1ec7p nh\u1ecf, m\u1ed9t ng\u01b0\u1eddi c\u00f3 th\u1ec3 ki\u00eam c\u1ea3 khai h\u1ea3i quan l\u1eabn ghi s\u1ed5.<\/p>\n

2. C\u00f4ng vi\u1ec7c h\u1eb1ng ng\u00e0y v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0 h\u00e0ng xu\u1ea5t kh\u1ea9u<\/h2>\n

Ph\u1ea7n vi\u1ec7c chia th\u00e0nh hai chi\u1ec1u ch\u00ednh, c\u1ed9ng th\u00eam m\u1ea3ng ngo\u1ea1i t\u1ec7 \u0111i xuy\u00ean su\u1ed1t. Ng\u01b0\u1eddi m\u1edbi v\u00e0o ngh\u1ec1 th\u01b0\u1eddng v\u01b0\u1edbng \u1edf c\u00e1ch t\u00ednh gi\u00e1 g\u1ed1c v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p thu\u1ebf su\u1ea5t 0%.<\/p>\n

H\u00e0ng nh\u1eadp kh\u1ea9u: t\u00ednh gi\u00e1 g\u1ed1c v\u00e0 thu\u1ebf<\/h3>\n

Gi\u00e1 g\u1ed1c h\u00e0ng nh\u1eadp kh\u1ea9u th\u01b0\u1eddng g\u1ed3m gi\u00e1 mua quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ho\u1eb7c b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng n\u1ebfu c\u00f3, c\u00f9ng chi ph\u00ed \u0111\u01b0a h\u00e0ng v\u1ec1 kho nh\u01b0 c\u01b0\u1edbc, b\u1ea3o hi\u1ec3m, ph\u00ed n\u00e2ng h\u1ea1, l\u01b0u kho. Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c tr\u1eeb ra. V\u1edbi \u0111i\u1ec1u ki\u1ec7n CIF, c\u01b0\u1edbc bi\u1ec3n v\u00e0 b\u1ea3o hi\u1ec3m \u0111\u00e3 n\u1eb1m trong gi\u00e1 mua; v\u1edbi FOB, c\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c c\u1ed9ng th\u00eam theo h\u00f3a \u0111\u01a1n c\u1ee7a h\u00e3ng t\u00e0u ho\u1eb7c c\u00f4ng ty giao nh\u1eadn.<\/p>\n

M\u1ed9t c\u00e2u h\u1ecfi hay g\u1eb7p l\u00e0 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u c\u00f3 t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c kh\u00f4ng. Khi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 h\u00e0ng d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf, kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, kh\u00f4ng c\u1ed9ng v\u00e0o gi\u00e1 g\u1ed1c. N\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, kho\u1ea3n \u0111\u00f3 t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp.<\/p>\n

H\u00e0ng xu\u1ea5t kh\u1ea9u: doanh thu v\u00e0 thu\u1ebf su\u1ea5t 0%<\/h3>\n

\u1ede chi\u1ec1u xu\u1ea5t kh\u1ea9u, k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu, theo d\u00f5i c\u00f4ng n\u1ee3 ph\u1ea3i thu b\u1eb1ng ngo\u1ea1i t\u1ec7 v\u00e0 l\u1eadp h\u1ed3 s\u01a1 thu\u1ebf. Theo Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 48\/2024\/QH15 (hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2025) v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c \u00e1p thu\u1ebf su\u1ea5t 0% khi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n h\u1ed3 s\u01a1. B\u1ed9 h\u1ed3 s\u01a1 th\u01b0\u1eddng \u0111\u01b0\u1ee3c ki\u1ec3m g\u1ed3m h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 t\u1edd khai h\u1ea3i quan. Thu\u1ebf su\u1ea5t 0% kh\u00f4ng t\u1ef1 \u0111\u1ed9ng \u0111\u1ed3ng ngh\u0129a v\u1edbi quy\u1ec1n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/p>\n

Ngo\u1ea1i t\u1ec7, t\u1ef7 gi\u00e1 v\u00e0 thanh to\u00e1n qu\u1ed1c t\u1ebf<\/h3>\n

Ph\u1ea7n l\u1edbn giao d\u1ecbch ph\u00e1t sinh b\u1eb1ng USD, EUR hay JPY, n\u00ean k\u1ebf to\u00e1n ph\u1ea3i quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 \u0111\u00fang th\u1eddi \u0111i\u1ec3m v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3. Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam VAS 10 v\u1ec1 \u1ea3nh h\u01b0\u1edfng c\u1ee7a thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i l\u00e0 n\u1ec1n t\u1ea3ng cho ph\u1ea7n vi\u1ec7c n\u00e0y. Hai ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n ph\u1ed5 bi\u1ebfn l\u00e0 chuy\u1ec3n ti\u1ec1n b\u1eb1ng \u0111i\u1ec7n (T\/T) v\u00e0 th\u01b0 t\u00edn d\u1ee5ng (L\/C). V\u1edbi L\/C, b\u1ed9 ch\u1ee9ng t\u1eeb xu\u1ea5t tr\u00ecnh ph\u1ea3i kh\u1edbp t\u1eebng chi ti\u1ebft.<\/p>\n

3. B\u1ed9 ch\u1ee9ng t\u1eeb v\u00e0 nh\u1eefng \u0111i\u1ec3m \u0111\u1ed1i chi\u1ebfu hay sai<\/h2>\n

Ph\u1ea7n l\u1edbn sai s\u00f3t c\u1ee7a k\u1ebf to\u00e1n xu\u1ea5t nh\u1eadp kh\u1ea9u kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c \u0111\u1ecbnh kho\u1ea3n N\u1ee3 \u2013 C\u00f3, m\u00e0 \u1edf ch\u1ed7 s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c ch\u1ee9ng t\u1eeb kh\u00f4ng kh\u1edbp nhau. T\u1edd khai ghi m\u1ed9t tr\u1ecb gi\u00e1, h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i ghi m\u1ed9t tr\u1ecb gi\u00e1 kh\u00e1c, ho\u1eb7c t\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 l\u1ec7ch v\u1edbi t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf tr\u00ean t\u1edd khai. Khi xem tin trong m\u1ee5c vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n<\/a>, b\u1ea1n c\u00f3 th\u1ec3 g\u1eb7p c\u00e1c y\u00eau c\u1ea7u nh\u01b0 \u0111\u1ed1i chi\u1ebfu t\u1edd khai v\u00e0 theo d\u00f5i c\u00f4ng n\u1ee3 ngo\u1ea1i t\u1ec7 \u1edf v\u1ecb tr\u00ed n\u00e0y.<\/p>\n\n\n\n\n\n\n\n\n
Nghi\u1ec7p v\u1ee5<\/th>\nCh\u1ee9ng t\u1eeb c\u1ea7n \u0111\u1ed1i chi\u1ebfu<\/th>\n\u0110i\u1ec3m hay sai<\/th>\n<\/tr>\n
Nh\u1eadp kho h\u00e0ng nh\u1eadp kh\u1ea9u<\/td>\nT\u1edd khai h\u1ea3i quan, Commercial Invoice, Packing List, phi\u1ebfu nh\u1eadp kho<\/td>\nS\u1ed1 l\u01b0\u1ee3ng th\u1ef1c nh\u1eadn kh\u00e1c Packing List nh\u01b0ng v\u1eabn ghi theo h\u00f3a \u0111\u01a1n.<\/td>\n<\/tr>\n
T\u00ednh gi\u00e1 g\u1ed1c h\u00e0ng nh\u1eadp<\/td>\nH\u00f3a \u0111\u01a1n c\u01b0\u1edbc t\u00e0u, ph\u00ed giao nh\u1eadn, ch\u1ee9ng t\u1eeb b\u1ea3o hi\u1ec3m, Incoterms trong h\u1ee3p \u0111\u1ed3ng<\/td>\nC\u1ed9ng tr\u00f9ng c\u01b0\u1edbc bi\u1ec3n khi h\u1ee3p \u0111\u1ed3ng l\u00e0 CIF, ho\u1eb7c b\u1ecf s\u00f3t ph\u00ed l\u01b0u kho b\u00e3i.<\/td>\n<\/tr>\n
Ghi nh\u1eadn thu\u1ebf nh\u1eadp kh\u1ea9u<\/td>\nT\u1edd khai, gi\u1ea5y n\u1ed9p ti\u1ec1n thu\u1ebf, th\u00f4ng b\u00e1o thu\u1ebf<\/td>\nD\u00f9ng t\u1ef7 gi\u00e1 s\u1ed5 s\u00e1ch thay cho t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf ghi tr\u00ean t\u1edd khai.<\/td>\n<\/tr>\n
Doanh thu xu\u1ea5t kh\u1ea9u<\/td>\nT\u1edd khai xu\u1ea5t, h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u, v\u1eadn \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng<\/td>\nGhi nh\u1eadn doanh thu sai k\u1ef3 so v\u1edbi th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao r\u1ee7i ro.<\/td>\n<\/tr>\n
Thanh to\u00e1n ngo\u1ea1i t\u1ec7<\/td>\nGi\u1ea5y b\u00e1o n\u1ee3, b\u00e1o c\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng, L\/C<\/td>\nKh\u00f4ng t\u00e1ch ph\u00ed ng\u00e2n h\u00e0ng, kh\u00f4ng h\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 khi thanh to\u00e1n.<\/td>\n<\/tr>\n
H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/td>\nT\u1edd khai xu\u1ea5t, ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng, b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/td>\nCh\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ee9ng t\u00ean b\u00ean th\u1ee9 ba m\u00e0 h\u1ee3p \u0111\u1ed3ng ch\u01b0a c\u00f3 \u0111i\u1ec1u kho\u1ea3n cho ph\u00e9p.<\/td>\n<\/tr>\n<\/table>\n

G\u1ea7n nh\u01b0 m\u1ed7i nghi\u1ec7p v\u1ee5 c\u1ea7n v\u00e0i ch\u1ee9ng t\u1eeb n\u00f3i c\u00f9ng m\u1ed9t con s\u1ed1. L\u1eadp b\u1ea3ng \u0111\u1ed1i chi\u1ebfu theo t\u1eebng t\u1edd khai thay v\u00ec ch\u1edd cu\u1ed1i th\u00e1ng gi\u00fap ph\u00e1t hi\u1ec7n l\u1ec7ch s\u1edbm.<\/p>\n

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B\u00fat to\u00e1n sai c\u00f3 th\u1ec3 s\u1eeda trong m\u1ed9t bu\u1ed5i chi\u1ec1u, c\u00f2n ch\u1ee9ng t\u1eeb kh\u00f4ng kh\u1edbp th\u00ec c\u00f3 khi ph\u1ea3i \u0111i xin l\u1ea1i t\u1eeb \u0111\u1ed1i t\u00e1c \u1edf n\u1eeda v\u00f2ng tr\u00e1i \u0111\u1ea5t.<\/em><\/p>\n<\/blockquote>\n

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L\u01b0u \u00fd khi \u0111\u1ed1i chi\u1ebfu<\/strong><\/p>\n

\u2013 B\u1ea1n c\u1ea7n ghi r\u00f5 t\u1ef7 gi\u00e1 \u0111\u00e3 d\u00f9ng v\u00e0 ngu\u1ed3n t\u1ef7 gi\u00e1 cho t\u1eebng nghi\u1ec7p v\u1ee5 ngo\u1ea1i t\u1ec7.<\/p>\n

\u2013 B\u1ea1n n\u00ean l\u01b0u b\u1ea3n t\u1edd khai h\u1ea3i quan \u0111\u00e3 th\u00f4ng quan c\u00f9ng b\u1ed9 h\u00f3a \u0111\u01a1n c\u1ee7a l\u00f4 h\u00e0ng \u0111\u00f3.<\/p>\n

\u2013 B\u1ea1n kh\u00f4ng n\u00ean t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh tr\u1ecb gi\u00e1 tr\u00ean s\u1ed5 khi t\u1edd khai ch\u01b0a \u0111\u01b0\u1ee3c khai b\u1ed5 sung.<\/p>\n

Ba th\u00f3i quen n\u00e0y gi\u00fap h\u1ed3 s\u01a1 \u0111\u1ee9ng v\u1eefng khi c\u01a1 quan thu\u1ebf ho\u1eb7c ki\u1ec3m to\u00e1n \u0111\u1eb7t c\u00e2u h\u1ecfi.<\/p>\n<\/div>\n

Khi t\u1edd khai l\u1ec7ch h\u00f3a \u0111\u01a1n, h\u00e3y h\u1ecfi b\u1ed9 ph\u1eadn ch\u1ee9ng t\u1eeb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh b\u00ean n\u00e0o sai tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

4. V\u0103n b\u1ea3n ph\u00e1p l\u00fd c\u1ea7n n\u1eafm khi l\u00e0m k\u1ebf to\u00e1n XNK<\/h2>\n

Ng\u01b0\u1eddi l\u00e0m ngh\u1ec1 kh\u00f4ng c\u1ea7n thu\u1ed9c l\u00f2ng t\u1eebng \u0111i\u1ec1u kho\u1ea3n, nh\u01b0ng c\u1ea7n bi\u1ebft v\u0103n b\u1ea3n n\u00e0o \u0111ang \u0111i\u1ec1u ch\u1ec9nh m\u1ea3ng vi\u1ec7c c\u1ee7a m\u00ecnh. Giai \u0111o\u1ea1n 2025\u20132026 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i, n\u00ean gi\u00e1o tr\u00ecnh in tr\u01b0\u1edbc \u0111\u00f3 d\u1ec5 d\u1eabn chi\u1ebfu v\u0103n b\u1ea3n c\u0169. Thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd v\u1edbi ng\u01b0\u1eddi l\u00e0m s\u1ed5 l\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi \u00e1p d\u1ee5ng t\u1eeb \u0111\u1ea7u n\u0103m 2026.<\/p>\n

\u2013 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026 v\u00e0 thay cho Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/p>\n

\u2013 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 48\/2024\/QH15 c\u00f9ng Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t 0% v\u00e0 ho\u00e0n thu\u1ebf.<\/p>\n

\u2013 Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u 2016 v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u1edf kh\u00e2u bi\u00ean gi\u1edbi.<\/p>\n

\u2013 Chu\u1ea9n m\u1ef1c VAS 02 v\u1ec1 h\u00e0ng t\u1ed3n kho v\u00e0 VAS 10 v\u1ec1 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i l\u00e0 c\u01a1 s\u1edf cho gi\u00e1 g\u1ed1c v\u00e0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1.<\/p>\n

Ngo\u00e0i v\u0103n b\u1ea3n trong n\u01b0\u1edbc, Incoterms 2020 v\u00e0 quy t\u1eafc th\u1ef1c h\u00e0nh th\u1ed1ng nh\u1ea5t v\u1ec1 t\u00edn d\u1ee5ng ch\u1ee9ng t\u1eeb UCP 600 c\u1ee7a ICC l\u00e0 hai b\u1ed9 quy t\u1eafc qu\u1ed1c t\u1ebf hay \u0111\u01b0\u1ee3c nh\u1eafc trong h\u1ee3p \u0111\u1ed3ng. Khi \u0111\u1ecdc t\u00e0i li\u1ec7u, h\u00e3y ki\u1ec3m tra ng\u00e0y ban h\u00e0nh tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng.<\/p>\n

5. K\u1ef9 n\u0103ng v\u00e0 c\u00f4ng c\u1ee5 ng\u01b0\u1eddi l\u00e0m ngh\u1ec1 c\u1ea7n chu\u1ea9n b\u1ecb<\/h2>\n

Nh\u00e0 tuy\u1ec3n d\u1ee5ng th\u01b0\u1eddng nh\u00ecn v\u00e0o ba nh\u00f3m n\u0103ng l\u1ef1c: n\u1ec1n t\u1ea3ng k\u1ebf to\u00e1n, nghi\u1ec7p v\u1ee5 ngo\u1ea1i th\u01b0\u01a1ng v\u00e0 ch\u1ee9ng t\u1eeb ti\u1ebfng Anh. N\u1ec1n t\u1ea3ng k\u1ebf to\u00e1n kh\u00f3 h\u1ecdc t\u1eaft, v\u00ec m\u1ecdi nghi\u1ec7p v\u1ee5 XNK r\u1ed1t cu\u1ed9c quy v\u1ec1 gi\u00e1 g\u1ed1c, c\u00f4ng n\u1ee3, doanh thu v\u00e0 thu\u1ebf. Ti\u1ebfng Anh \u1edf m\u1ee9c \u0111\u1ecdc hi\u1ec3u h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n v\u00e0 email th\u01b0\u1eddng \u0111\u1ee7 cho ph\u1ea7n l\u1edbn v\u1ecb tr\u00ed.<\/p>\n

\u2013 Excel c\u1ea7n th\u00e0nh th\u1ea1o h\u00e0m tra c\u1ee9u, PivotTable v\u00e0 c\u00e1ch d\u1ef1ng b\u1ea3ng \u0111\u1ed1i chi\u1ebfu t\u1edd khai v\u1edbi h\u00f3a \u0111\u01a1n.<\/p>\n

\u2013 Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n nh\u01b0 MISA SME hay FAST Accounting c\u1ea7n d\u00f9ng \u0111\u01b0\u1ee3c ph\u00e2n h\u1ec7 ngo\u1ea1i t\u1ec7 v\u00e0 gi\u00e1 th\u00e0nh nh\u1eadp kh\u1ea9u.<\/p>\n

\u2013 Ph\u1ea7n m\u1ec1m khai h\u1ea3i quan ECUS k\u1ebft n\u1ed1i h\u1ec7 th\u1ed1ng VNACCS\/VCIS gi\u00fap b\u1ea1n \u0111\u1ecdc t\u1edd khai nhanh h\u01a1n.<\/p>\n

\u2013 K\u1ef9 n\u0103ng tra c\u1ee9u m\u00e3 HS v\u00e0 bi\u1ec3u thu\u1ebf gi\u00fap k\u1ebf to\u00e1n ki\u1ec3m l\u1ea1i s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p.<\/p>\n

Kh\u00f4ng ph\u1ea3i c\u00f4ng ty n\u00e0o c\u0169ng y\u00eau c\u1ea7u k\u1ebf to\u00e1n t\u1ef1 khai h\u1ea3i quan, nh\u01b0ng hi\u1ec3u c\u1ea5u tr\u00fac t\u1edd khai gi\u00fap \u0111\u1ed1i chi\u1ebfu nhanh h\u01a1n.<\/p>\n

\"k\u1ebf<\/p>\n

6. Hai l\u1ed1i v\u00e0o ngh\u1ec1 v\u00e0 l\u1ed9 tr\u00ecnh ph\u00e1t tri\u1ec3n<\/h2>\n

Ng\u01b0\u1eddi \u0111\u1ebfn v\u1edbi ngh\u1ec1 n\u00e0y th\u01b0\u1eddng \u0111i theo m\u1ed9t trong hai con \u0111\u01b0\u1eddng, m\u1ed7i con \u0111\u01b0\u1eddng c\u00f3 kho\u1ea3ng tr\u1ed1ng ri\u00eang c\u1ea7n b\u00f9.<\/p>\n

L\u1ed1i v\u00e0o t\u1eeb ng\u00e0nh k\u1ebf to\u00e1n<\/h3>\n

Sinh vi\u00ean ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n \u0111\u00e3 c\u00f3 n\u1ec1n t\u1ea3ng h\u1ea1ch to\u00e1n nh\u01b0ng th\u01b0\u1eddng l\u1ea1 l\u1eabm v\u1edbi t\u1edd khai, v\u1eadn \u0111\u01a1n v\u00e0 Incoterms. C\u00e1ch b\u1eaft \u0111\u1ea7u h\u1ee3p l\u00fd l\u00e0 h\u1ecdc th\u00eam nghi\u1ec7p v\u1ee5 ngo\u1ea1i th\u01b0\u01a1ng, luy\u1ec7n ti\u1ebfng Anh ch\u1ee9ng t\u1eeb v\u00e0 th\u1ef1c t\u1eadp \u1edf doanh nghi\u1ec7p c\u00f3 nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u.<\/p>\n

L\u1ed1i v\u00e0o t\u1eeb b\u1ed9 ph\u1eadn ch\u1ee9ng t\u1eeb xu\u1ea5t nh\u1eadp kh\u1ea9u<\/h3>\n

Nh\u00e2n vi\u00ean ch\u1ee9ng t\u1eeb (Documentation Staff) ho\u1eb7c nh\u00e2n vi\u00ean giao nh\u1eadn \u0111\u00e3 quen h\u1ed3 s\u01a1 h\u1ea3i quan v\u00e0 c\u00e1ch l\u00e0m vi\u1ec7c v\u1edbi h\u00e3ng t\u00e0u. Kho\u1ea3ng tr\u1ed1ng c\u1ee7a h\u1ecd n\u1eb1m \u1edf nguy\u00ean t\u1eafc k\u1ebf to\u00e1n: gi\u00e1 g\u1ed1c, ghi nh\u1eadn doanh thu, \u0111\u00e1nh gi\u00e1 l\u1ea1i ngo\u1ea1i t\u1ec7, l\u1eadp b\u00e1o c\u00e1o thu\u1ebf. M\u1ed9t kh\u00f3a k\u1ebf to\u00e1n doanh nghi\u1ec7p b\u00e0i b\u1ea3n c\u1ed9ng v\u1edbi s\u1ef1 k\u00e8m c\u1eb7p c\u1ee7a k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 c\u00e1ch chuy\u1ec3n h\u01b0\u1edbng ph\u1ed5 bi\u1ebfn.<\/p>\n

L\u1ed9 tr\u00ecnh th\u0103ng ti\u1ebfn<\/h3>\n

T\u1eeb k\u1ebf to\u00e1n vi\u00ean m\u1ea3ng XNK, nhi\u1ec1u ng\u01b0\u1eddi l\u00ean K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p (General Accountant) khi n\u1eafm th\u00eam gi\u00e1 th\u00e0nh, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. B\u01b0\u1edbc ti\u1ebfp theo c\u00f3 th\u1ec3 l\u00e0 K\u1ebf to\u00e1n tr\u01b0\u1edfng (Chief Accountant), v\u1ecb tr\u00ed ph\u1ea3i \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n theo Lu\u1eadt K\u1ebf to\u00e1n. T\u1ed1c \u0111\u1ed9 \u0111i l\u00ean t\u00f9y n\u0103ng l\u1ef1c v\u00e0 quy m\u00f4 doanh nghi\u1ec7p.<\/p>\n

\n

L\u1eddi khuy\u00ean \u0111\u1ec3 b\u1eaft \u0111\u1ea7u<\/strong><\/p>\n

\u2013 B\u1ea1n h\u00e3y t\u1ef1 l\u1eadp h\u1ed3 s\u01a1 m\u1ed9t l\u00f4 h\u00e0ng m\u1eabu, t\u1eeb h\u1ee3p \u0111\u1ed3ng \u0111\u1ebfn b\u00fat to\u00e1n thanh to\u00e1n.<\/p>\n

\u2013 B\u1ea1n n\u00ean h\u1ecdc song song Incoterms 2020 v\u00e0 chu\u1ea9n m\u1ef1c VAS 10 thay v\u00ec h\u1ecdc r\u1eddi t\u1eebng ph\u1ea7n.<\/p>\n

\u2013 B\u1ea1n h\u00e3y ghi l\u1ea1i m\u1ecdi l\u1ed7i \u0111\u1ed1i chi\u1ebfu t\u1eebng g\u1eb7p \u0111\u1ec3 l\u00e0m danh s\u00e1ch t\u1ef1 ki\u1ec3m.<\/p>\n

Ba vi\u1ec7c n\u00e0y bi\u1ebfn ki\u1ebfn th\u1ee9c r\u1eddi r\u1ea1c th\u00e0nh c\u00e2u chuy\u1ec7n c\u1ee5 th\u1ec3 \u0111\u1ec3 k\u1ec3 khi ph\u1ecfng v\u1ea5n.<\/p>\n<\/div>\n

M\u1ed9t h\u1ed3 s\u01a1 l\u00f4 h\u00e0ng t\u1ef1 l\u00e0m th\u01b0\u1eddng thuy\u1ebft ph\u1ee5c h\u01a1n d\u00f2ng “n\u1eafm v\u1eefng nghi\u1ec7p v\u1ee5” trong CV.<\/p>\n

7. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n

1. H\u1ecdc k\u1ebf to\u00e1n xu\u1ea5t nh\u1eadp kh\u1ea9u b\u1eaft \u0111\u1ea7u t\u1eeb \u0111\u00e2u?<\/em><\/strong> N\u00ean n\u1eafm nguy\u00ean l\u00fd k\u1ebf to\u00e1n v\u00e0 gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho tr\u01b0\u1edbc, sau \u0111\u00f3 h\u1ecdc Incoterms, ch\u1ee9ng t\u1eeb ngo\u1ea1i th\u01b0\u01a1ng v\u00e0 t\u1ef7 gi\u00e1.<\/p>\n

2. K\u1ebf to\u00e1n XNK c\u00f3 c\u1ea7n bi\u1ebft khai h\u1ea3i quan kh\u00f4ng?<\/em><\/strong> Kh\u00f4ng b\u1eaft bu\u1ed9c \u1edf m\u1ecdi n\u01a1i, nh\u01b0ng \u0111\u1ecdc hi\u1ec3u t\u1edd khai l\u00e0 k\u1ef9 n\u0103ng g\u1ea7n nh\u01b0 v\u1ecb tr\u00ed n\u00e0o c\u0169ng c\u1ea7n.<\/p>\n

3. Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c kh\u00f4ng?<\/em><\/strong> N\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec kh\u00f4ng; n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec c\u1ed9ng v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp.<\/p>\n

Ngh\u1ec1 n\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 t\u1ec9 m\u1ec9 \u1edf kh\u00e2u \u0111\u1ed1i chi\u1ebfu nhi\u1ec1u h\u01a1n s\u1ef1 ph\u1ee9c t\u1ea1p c\u1ee7a b\u00fat to\u00e1n. Khi theo \u0111u\u1ed5i v\u1ecb tr\u00ed k\u1ebf to\u00e1n xu\u1ea5t nh\u1eadp kh\u1ea9u<\/strong>, h\u00e3y n\u1eafm ch\u1eafc c\u00e1ch t\u00ednh gi\u00e1 g\u1ed1c h\u00e0ng nh\u1eadp, \u0111i\u1ec1u ki\u1ec7n thu\u1ebf su\u1ea5t 0%, nguy\u00ean t\u1eafc t\u1ef7 gi\u00e1 v\u00e0 c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. D\u00f9 \u0111i t\u1eeb ng\u00e0nh k\u1ebf to\u00e1n hay b\u1ed9 ph\u1eadn ch\u1ee9ng t\u1eeb, b\u1ea1n c\u00f3 th\u1ec3 b\u1eaft \u0111\u1ea7u b\u1eb1ng h\u1ed3 s\u01a1 m\u1ed9t l\u00f4 h\u00e0ng m\u1eabu ngay tu\u1ea7n n\u00e0y.<\/p>\n

B\u00e0i vi\u1ebft mang t\u00ednh tham kh\u1ea3o; quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf, h\u1ea3i quan v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 thay \u0111\u1ed5i, b\u1ea1n n\u00ean \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh ho\u1eb7c h\u1ecfi \u00fd ki\u1ebfn c\u01a1 quan thu\u1ebf khi \u00e1p d\u1ee5ng.<\/em><\/p>\n

Minh An<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

M\u1ed9t l\u00f4 h\u00e0ng nh\u1eadp v\u1ec1 kho k\u00e9o theo t\u1edd khai h\u1ea3i quan, h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i, v\u1eadn \u0111\u01a1n, gi\u1ea5y b\u00e1o n\u1ee3 ng\u00e2n h\u00e0ng v\u00e0 v\u00e0i …<\/p>\n","protected":false},"author":58,"featured_media":31558,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-31578","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tu-van-nghe-nghiep"],"_links":{"self":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/31578","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/comments?post=31578"}],"version-history":[{"count":1,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/31578\/revisions"}],"predecessor-version":[{"id":31579,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/31578\/revisions\/31579"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media\/31558"}],"wp:attachment":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media?parent=31578"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/categories?post=31578"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/tags?post=31578"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}