{"id":120621,"date":"2022-11-10T18:24:31","date_gmt":"2022-11-10T11:24:31","guid":{"rendered":"https:\/\/www.vntrip.vn\/cam-nang\/?p=120621"},"modified":"2022-11-10T18:24:31","modified_gmt":"2022-11-10T11:24:31","slug":"he-thong-tms-cua-thue-la-gi-he-thong-tms-cua-thue-co-vai-tro-gi","status":"publish","type":"post","link":"https:\/\/www.vntrip.vn\/cam-nang\/he-thong-tms-cua-thue-la-gi-he-thong-tms-cua-thue-co-vai-tro-gi-120621","title":{"rendered":"H\u1ec7 th\u1ed1ng TMS c\u1ee7a thu\u1ebf l\u00e0 g\u00ec? H\u1ec7 th\u1ed1ng TMS c\u1ee7a thu\u1ebf c\u00f3 vai tr\u00f2 g\u00ec?"},"content":{"rendered":"<div id=\"toc_container\" class=\"toc_transparent no_bullets\"><p class=\"toc_title\">N\u1ed9i dung ch&iacute;nh<\/p><ul class=\"toc_list\"><li><a href=\"#1_He_thong_TMS_cua_thue_la_gi\">1. H\u1ec7 th\u1ed1ng TMS c\u1ee7a thu\u1ebf l\u00e0 g\u00ec?<\/a><\/li><li><a href=\"#2_Vai_tro_cua_he_thong_TMS_thue\">2. Vai tr\u00f2 c\u1ee7a h\u1ec7 th\u1ed1ng TMS thu\u1ebf<\/a><\/li><li><a href=\"#3_He_thong_TMS_cua_thue_duoc_danh_gia_cao_va_co_nhung_thanh_tuu_nhat_dinh\">3. H\u1ec7 th\u1ed1ng TMS c\u1ee7a thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 cao v\u00e0 c\u00f3 nh\u1eefng th\u00e0nh t\u1ef1u nh\u1ea5t \u0111\u1ecbnh<\/a><\/li><\/ul><\/div>\n<p style=\"text-align: justify;\"><strong>H\u1ec7 th\u1ed1ng TMS c\u1ee7a thu\u1ebf l\u00e0 g\u00ec? H\u1ec7 th\u1ed1ng TMS c\u1ee7a thu\u1ebf c\u00f3 vai tr\u00f2 g\u00ec?<\/strong> TMS kh\u00f4ng ch\u1ec9 xu\u1ea5t hi\u1ec7n trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd chuy\u1ebfn \u0111i cho doanh nghi\u1ec7p hay qu\u1ea3n l\u00fd v\u1eadn t\u1ea3i, n\u00f3 c\u00f2n l\u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p cho qu\u1ea3n l\u00fd thu\u1ebf t\u1eadp trung. Ng\u00e0nh thu\u1ebf n\u01b0\u1edbc ta \u0111\u00e3 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 n\u00e0y t\u1eeb nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y v\u00e0 d\u1ea7n \u0111\u1ea1t \u0111\u01b0\u1ee3c nh\u1eefng hi\u1ec7u qu\u1ea3 nh\u1ea5t \u0111\u1ecbnh. C\u00f9ng Vntrip t\u00ecm hi\u1ec3u v\u1ec1 TMS c\u1ee7a thu\u1ebf nh\u00e9.<\/p>\n<h2 style=\"text-align: justify;\"><span id=\"1_He_thong_TMS_cua_thue_la_gi\">1. H\u1ec7 th\u1ed1ng TMS c\u1ee7a thu\u1ebf l\u00e0 g\u00ec?<\/span><\/h2>\n<p style=\"text-align: justify;\">H\u1ec7 th\u1ed1ng TMS c\u1ee7a thu\u1ebf l\u00e0 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf t\u00edch h\u1ee3p cho ph\u00e9p qu\u1ea3n l\u00fd v\u00e0 l\u01b0u tr\u1eef t\u1eadp trung th\u00f4ng tin qu\u1ea3n l\u00fd t\u1ea5t c\u1ea3 c\u00e1c s\u1eafc thu\u1ebf tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf t\u1eadp trung. Khi \u0111\u01b0\u1ee3c tri\u1ec3n khai s\u00e2u r\u1ed9ng, \u1ee9ng d\u1ee5ng n\u00e0y s\u1ebd thay th\u1ebf to\u00e0n b\u1ed9 16 \u1ee9ng d\u1ee5ng h\u1ed7 tr\u1ee3 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf \u0111ang tri\u1ec3n khai t\u1ea1i C\u1ee5c Thu\u1ebf v\u00e0 Chi c\u1ee5c thu\u1ebf, \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c to\u00e0n b\u1ed9 c\u00e1c kh\u00e2u x\u1eed l\u00fd d\u1eef li\u1ec7u cho c\u00e1c quy tr\u00ecnh nghi\u1ec7p v\u1ee5 nh\u01b0: \u0110\u0103ng k\u00fd thu\u1ebf, Qu\u1ea3n l\u00fd h\u1ed3 s\u01a1, Qu\u1ea3n l\u00fd v\u00e0 X\u1eed l\u00fd k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf, K\u1ebf to\u00e1n thu\u1ebf n\u1ed9i \u0111\u1ecba, Qu\u1ea3n l\u00fd n\u1ee3, S\u1ed5 s\u00e1ch, B\u00e1o c\u00e1o ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1.<\/p>\n<p style=\"text-align: justify;\">Nh\u00e0 n\u01b0\u1edbc ta \u0111\u00e3 ch\u1ec9 \u0111\u1ea1o ng\u00e0nh thu\u1ebf \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin n\u00e0y t\u1eeb n\u0103m 2015. Nh\u1edd v\u1eady m\u00e0 \u0111\u1ebfn nay vi\u1ec7c \u1ee9ng d\u1ee5ng TMS trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 tr\u1edf n\u00ean \u0111\u1ed3ng b\u1ed9, m\u01b0\u1ee3t m\u00e0 h\u01a1n r\u1ea5t nhi\u1ec1u. M\u1ecdi ng\u01b0\u1eddi (t\u1eeb c\u00e1n b\u1ed9 ng\u00e0nh thu\u1ebf \u0111\u1ebfn ng\u01b0\u1eddi d\u00e2n) \u0111\u1ec1u \u0111\u00e3 d\u1ea7n quen v\u1edbi vi\u1ec7c chuy\u1ec3n m\u00ecnh t\u1eeb ph\u01b0\u01a1ng th\u1ee9c truy\u1ec1n th\u1ed1ng sang c\u00e1ch ho\u1ea1t \u0111\u1ed9ng hi\u1ec7n \u0111\u1ea1i, online.<\/p>\n<h2 style=\"text-align: justify;\"><span id=\"2_Vai_tro_cua_he_thong_TMS_thue\">2. Vai tr\u00f2 c\u1ee7a h\u1ec7 th\u1ed1ng TMS thu\u1ebf<\/span><\/h2>\n<p style=\"text-align: justify;\">Tr\u01b0\u1edbc ti\u00ean ph\u1ea3i kh\u1eb3ng \u0111\u1ecbnh h\u1ec7 th\u1ed1ng TMS c\u1ee7a thu\u1ebf c\u00f3 vai tr\u00f2 quan tr\u1ecdng trong th\u1eddi \u0111\u1ea1i c\u00f4ng ngh\u1ec7 ph\u00e1t tri\u1ec3n nh\u01b0 hi\u1ec7n nay, vi\u1ec7c thay \u0111\u1ed5i ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00fd truy\u1ec1n th\u1ed1ng l\u00e0 c\u1ea7n thi\u1ebft v\u00e0 c\u1ea5p thi\u1ebft. T\u1eeb khi ra \u0111\u1eddi, \u1ee9ng d\u1ee5ng n\u00e0y \u0111\u00e3 gi\u00fap ng\u00e0nh thu\u1ebf v\u1eadn h\u00e0nh \u0111\u1ed3ng b\u1ed9 v\u00e0 d\u1ec5 d\u00e0ng h\u01a1n.<\/p>\n<p><img loading=\"lazy\" class=\"size-full wp-image-120623 aligncenter\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/11\/16260617032022.jpg\" alt=\"H\u1ec7 th\u1ed1ng TMS c\u1ee7a thu\u1ebf\" width=\"640\" height=\"393\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/11\/16260617032022.jpg 570w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/11\/16260617032022-300x184.jpg 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/11\/16260617032022-416x255.jpg 416w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/11\/16260617032022-110x68.jpg 110w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p style=\"text-align: center;\"><em>C\u00e1c c\u00e1n b\u1ed9 ng\u00e0nh thu\u1ebf \u0111ang t\u1eadp hu\u1ea5n v\u1ec1 \u1ee9ng d\u1ee5ng TMS<\/em><\/p>\n<p style=\"text-align: justify;\">TMS c\u1ee7a thu\u1ebf gi\u00fap ng\u00e0nh thu\u1ebf d\u1ec5 d\u00e0ng \u00e1p d\u1ee5ng c\u00e1c quy tr\u00ecnh nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd chu\u1ea9n tr\u00ean to\u00e0n qu\u1ed1c \u1edf c\u1ea3 3 c\u1ea5p, l\u00e0m t\u0103ng kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t vi\u1ec7c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t c\u00e1c quy tr\u00ecnh nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p; cung c\u1ea5p s\u1ed1 li\u1ec7u v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1ed9t c\u00e1ch nhanh ch\u00f3ng, ch\u00ednh x\u00e1c, kh\u1eafc ph\u1ee5c t\u00ecnh tr\u1ea1ng d\u1eef di\u1ec7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t gi\u1eefa c\u00e1c \u1ee9ng d\u1ee5ng. \u0110\u00f4ng th\u1eddi, n\u00f3 c\u00f2n gi\u1ea3m thi\u1ec3u chi ph\u00ed v\u1eadn h\u00e0nh c\u1ee7a ng\u00e0nh thu\u1ebf, t\u1eadn d\u1ee5ng \u0111\u01b0\u1ee3c c\u00e1c t\u00ednh n\u0103ng c\u00f4ng ngh\u1ec7 m\u1edbi \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a t\u1ed1c \u0111\u1ed9 c\u1ee7a h\u1ec7 th\u1ed1ng v\u00e0 r\u1ea5t thu\u1eadn l\u1ee3i trong vi\u1ec7c tri\u1ec3n khai hay n\u00e2ng c\u1ea5p phi\u00ean b\u1ea3n.<\/p>\n<p style=\"text-align: justify;\">Th\u1eadt v\u1eady, khi ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c g\u1eedi v\u00e0 nh\u1eadn t\u1ef1 \u0111\u1ed9ng 100% theo \u0111\u01b0\u1eddng \u0111i\u1ec7n t\u1eed th\u00ec c\u00f4ng t\u00e1c x\u1eed l\u00fd ch\u1ee9ng t\u1eeb c\u1ee7a c\u00e1n b\u1ed9 thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c t\u1eadp trung ch\u1ee7 y\u1ebfu v\u00e0o vi\u1ec7c r\u00e0 so\u00e1t, \u0111\u1ed1i chi\u1ebfu gi\u1eefa c\u01a1 quan thu\u1ebf, KBNN v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t trong qu\u00e1 tr\u00ecnh g\u1eedi nh\u1eadn th\u00f4ng tin v\u00e0 h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb.<\/p>\n<h2 style=\"text-align: justify;\"><span id=\"3_He_thong_TMS_cua_thue_duoc_danh_gia_cao_va_co_nhung_thanh_tuu_nhat_dinh\">3. H\u1ec7 th\u1ed1ng TMS c\u1ee7a thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 cao v\u00e0 c\u00f3 nh\u1eefng th\u00e0nh t\u1ef1u nh\u1ea5t \u0111\u1ecbnh<\/span><\/h2>\n<p style=\"text-align: justify;\">Ng\u00e2n h\u00e0ng th\u1ebf gi\u1edbi (WB) \u0111\u00e1nh gi\u00e1 kh\u00e1 cao h\u1ec7 th\u1ed1ng TMS c\u1ee7a thu\u1ebf, \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n \u0111\u1ea1i.<\/p>\n<p style=\"text-align: justify;\">H\u1ec7 th\u1ed1ng n\u00e0y \u0111\u00e3 gi\u00fap ng\u00e0nh thu\u1ebf x\u1eed l\u00fd l\u01b0\u1ee3ng th\u00f4ng tin kh\u1ed5ng l\u1ed3. C\u1ee5 th\u1ec3:<\/p>\n<p style=\"text-align: justify;\">\u0111\u1ebfn th\u00e1ng 3\/2017, \u1ee9ng d\u1ee5ng TMS \u0111ang qu\u1ea3n l\u00fd 835.920 m\u00e3 s\u1ed1 thu\u1ebf doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c, h\u01a1n 44.800 m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n; x\u1eed l\u00fd h\u01a1n 1 tri\u1ec7u h\u1ed3 s\u01a1 c\u1ee7a 63 c\u1ee5c thu\u1ebf. \u0110\u1eb7c bi\u1ec7t, h\u1ec7 th\u1ed1ng TMS \u0111\u00e3 h\u1ed7 tr\u1ee3 \u0111\u1eafc l\u1ef1c trong vi\u1ec7c l\u1eadp B\u1ed9 thu\u1ebf kho\u00e1n trong c\u00e1c n\u0103m 2016, 2017. Theo th\u1ed1ng k\u00ea, d\u1eef li\u1ec7u l\u1eadp b\u1ed9 h\u1ed9 kho\u00e1n n\u0103m 2016 \u0111\u00e3 c\u00f3 t\u1ed5ng s\u1ed1 h\u01a1n 1,7 tri\u1ec7u t\u1edd khai thu\u1ebf kho\u00e1n \u0111\u01b0\u1ee3c x\u1eed l\u00fd tr\u00ean TMS; h\u01a1n 1,5 tri\u1ec7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng khai th\u00f4ng tin. So v\u1edbi s\u1ed1 li\u1ec7u l\u1eadp b\u1ed9 h\u1ed9 kho\u00e1n 2015 (tr\u00ean \u1ee9ng d\u1ee5ng VAT ph\u00e2n t\u00e1n t\u1ea1i c\u00e1c chi c\u1ee5c thu\u1ebf), s\u1ed1 h\u1ed9 l\u1eadp b\u1ed9 n\u0103m 2016 t\u0103ng 25%, s\u1ed1 h\u1ed9 \u0111\u01b0\u1ee3c c\u00f4ng khai th\u00f4ng tin tr\u00ean web t\u0103ng 30%. Ri\u00eang t\u1eeb \u0111\u1ea7u n\u0103m 2017 \u0111\u1ebfn nay, th\u1ed1ng k\u00ea cho th\u1ea5y \u0111\u00e3 c\u00f3 t\u1ed5ng s\u1ed1 h\u01a1n 1,5 tri\u1ec7u t\u1edd khai kho\u00e1n \u0111\u01b0\u1ee3c x\u1eed l\u00fd tr\u00ean TMS.<\/p>\n<p><img loading=\"lazy\" class=\"size-full wp-image-120624 aligncenter\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/11\/ke-toan-lo-thuc-dem-hom-de-xuat-hoa-don.jpg\" alt=\"H\u1ec7 th\u1ed1ng TMS c\u1ee7a thu\u1ebf\" width=\"640\" height=\"427\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/11\/ke-toan-lo-thuc-dem-hom-de-xuat-hoa-don.jpg 600w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/11\/ke-toan-lo-thuc-dem-hom-de-xuat-hoa-don-300x200.jpg 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/11\/ke-toan-lo-thuc-dem-hom-de-xuat-hoa-don-390x260.jpg 390w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/11\/ke-toan-lo-thuc-dem-hom-de-xuat-hoa-don-282x188.jpg 282w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/11\/ke-toan-lo-thuc-dem-hom-de-xuat-hoa-don-102x68.jpg 102w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p style=\"text-align: justify;\">V\u1ec1 x\u1eed l\u00fd c\u00e1c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf, T\u1ed5ng c\u1ee5c Thu\u1ebf cho bi\u1ebft, t\u1eeb khi tri\u1ec3n khai d\u1ecbch v\u1ee5 n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed (n\u0103m 2014) \u0111\u1ebfn th\u00e1ng 12\/2016 \u0111\u00e3 c\u00f3 tr\u00ean 554.072 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 n\u00e0y v\u1edbi c\u01a1 quan thu\u1ebf (\u0111\u1ea1t t\u1ef7 l\u1ec7 97,05%) tr\u00ean t\u1ed5ng s\u1ed1 tr\u00ean 570.888 DN \u0111ang ho\u1ea1t \u0111\u1ed9ng; tr\u00ean 547.128 doanh nghi\u1ec7p ho\u00e0n th\u00e0nh \u0111\u0103ng k\u00fd d\u1ecbch v\u1ee5 v\u1edbi ng\u00e2n h\u00e0ng (\u0111\u1ea1t t\u1ef7 l\u1ec7 95,84%), v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed trong n\u0103m 2016 l\u00e0 tr\u00ean 478.073 t\u1ef7 \u0111\u1ed3ng v\u00e0 tr\u00ean 2,2 tri\u1ec7u ch\u1ee9ng t\u1eeb giao d\u1ecbch n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/p>\n<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh \u0111\u00f3, t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m tri\u1ec3n khai TMS \u0111\u1ebfn h\u1ebft th\u00e1ng 3\/2017 \u0111\u00e3 c\u00f3 h\u01a1n 31,3 tri\u1ec7u ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c nh\u1eadn t\u1eeb KBNN, trong \u0111\u00f3 t\u1ed5ng s\u1ed1 ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu v\u00e0 h\u1ea1ch to\u00e1n l\u00e0 31.365.880 ch\u1ee9ng t\u1eeb, chi\u1ebfm t\u1ef7 l\u1ec7 99,1%.<\/p>\n<p style=\"text-align: justify;\">H\u1ec7 th\u1ed1ng TMS c\u1ee7a thu\u1ebf l\u00e0 m\u1ed9t ph\u1ea7n tr\u00ean con \u0111\u01b0\u1eddng chuy\u1ec3n \u0111\u1ed5i s\u1ed1 c\u1ee7a nh\u00e0 n\u01b0\u1edbc. B\u1edfi qu\u00e1 tr\u00ecnh n\u00e0y c\u1ea7n \u00e1p d\u1ee5ng to\u00e0n di\u1ec7n m\u1ecdi l\u0129nh v\u1ef1c trong \u0111\u1eddi s\u1ed1ng, t\u1eeb c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc \u0111\u1ebfn doanh nghi\u1ec7p. M\u1ed7i m\u1ed9t ph\u1ea7n \u0111\u1ec1u l\u00e0 m\u1eaft x\u00edch quan tr\u1ecdng trong t\u1ed5ng th\u1ec3 b\u1ee9c tranh s\u1ed1 h\u00f3a \u0111\u1ea5t n\u01b0\u1edbc.<\/p>\n<p style=\"text-align: justify;\">Hi v\u1ecdng nh\u1eefng th\u00f4ng tin m\u00e0 Vntrip \u0111\u00e3 g\u1eedi \u0111\u1ebfn c\u00e1c b\u1ea1n trong b\u00e0i vi\u1ebft n\u00e0y c\u00f3 th\u1ec3 gi\u00fap m\u1ecdi ng\u01b0\u1eddi hi\u1ec3u h\u01a1n v\u1ec1 h\u1ec7 th\u1ed1ng TMS c\u1ee7a ng\u00e0nh thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\"><em><strong>&gt;&gt;&gt; M\u1ed9t s\u1ed1 b\u00e0i vi\u1ebft li\u00ean quan:<\/strong><\/em><\/p>\n<ul>\n<li style=\"text-align: justify;\"><a href=\"https:\/\/www.vntrip.vn\/cam-nang\/loi-ich-cua-tms-voi-doanh-nghiep-la-gi-120603\">L\u1ee3i \u00edch c\u1ee7a TMS v\u1edbi doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/a><\/li>\n<li style=\"text-align: justify;\"><a href=\"https:\/\/www.vntrip.vn\/cam-nang\/tms-nghia-la-gi-tms-viet-tat-cua-tu-gi-he-thong-tms-la-gi-120246\">TMS ngh\u0129a l\u00e0 g\u00ec, TMS vi\u1ebft t\u1eaft c\u1ee7a t\u1eeb g\u00ec? H\u1ec7 th\u1ed1ng TMS l\u00e0 g\u00ec?<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>N\u1ed9i dung ch&iacute;nh1. H\u1ec7 th\u1ed1ng TMS c\u1ee7a thu\u1ebf l\u00e0 g\u00ec?2. Vai tr\u00f2 c\u1ee7a h\u1ec7 th\u1ed1ng TMS thu\u1ebf3. H\u1ec7 th\u1ed1ng TMS c\u1ee7a thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 cao v\u00e0 c\u00f3 nh\u1eefng th\u00e0nh t\u1ef1u nh\u1ea5t \u0111\u1ecbnh H\u1ec7 th\u1ed1ng TMS c\u1ee7a thu\u1ebf l\u00e0 g\u00ec? H\u1ec7 th\u1ed1ng TMS c\u1ee7a thu\u1ebf c\u00f3 vai tr\u00f2 g\u00ec? TMS kh\u00f4ng ch\u1ec9 xu\u1ea5t hi\u1ec7n trong [&hellip;]<\/p>\n","protected":false},"author":114,"featured_media":120622,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[113422],"tags":[113996,113969],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v16.6 (Yoast SEO v16.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>H\u1ec7 th\u1ed1ng TMS c\u1ee7a thu\u1ebf l\u00e0 g\u00ec? H\u1ec7 th\u1ed1ng TMS c\u1ee7a thu\u1ebf c\u00f3 vai tr\u00f2 g\u00ec?<\/title>\n<meta name=\"description\" content=\"H\u1ec7 th\u1ed1ng TMS c\u1ee7a thu\u1ebf l\u00e0 g\u00ec? H\u1ec7 th\u1ed1ng TMS c\u1ee7a thu\u1ebf c\u00f3 vai tr\u00f2 g\u00ec? TMS kh\u00f4ng ch\u1ec9 xu\u1ea5t hi\u1ec7n trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd chuy\u1ebfn \u0111i cho doanh nghi\u1ec7p hay qu\u1ea3n l\u00fd v\u1eadn t\u1ea3i, n\u00f3 c\u00f2n l\u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p cho qu\u1ea3n l\u00fd thu\u1ebf t\u1eadp trung.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.vntrip.vn\/cam-nang\/he-thong-tms-cua-thue-la-gi-he-thong-tms-cua-thue-co-vai-tro-gi-120621\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"H\u1ec7 th\u1ed1ng TMS c\u1ee7a thu\u1ebf l\u00e0 g\u00ec? H\u1ec7 th\u1ed1ng TMS c\u1ee7a thu\u1ebf c\u00f3 vai tr\u00f2 g\u00ec?\" \/>\n<meta property=\"og:description\" content=\"H\u1ec7 th\u1ed1ng TMS c\u1ee7a thu\u1ebf l\u00e0 g\u00ec? H\u1ec7 th\u1ed1ng TMS c\u1ee7a thu\u1ebf c\u00f3 vai tr\u00f2 g\u00ec? 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