{"id":4204,"date":"2026-01-23T22:25:57","date_gmt":"2026-01-23T15:25:57","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=4204"},"modified":"2026-01-23T22:25:57","modified_gmt":"2026-01-23T15:25:57","slug":"tri-tue-nhan-tao-va-tac-dong-den-cong-tac-ke-toan-thue-trong-doanh-nghiep","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/tri-tue-nhan-tao-va-tac-dong-den-cong-tac-ke-toan-thue-trong-doanh-nghiep\/","title":{"rendered":"Tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o v\u00e0 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn c\u00f4ng t\u00e1c k\u1ebf to\u00e1n thu\u1ebf trong doanh nghi\u1ec7p"},"content":{"rendered":"

Trong th\u1eddi \u0111\u1ea1i chuy\u1ec3n \u0111\u1ed5i s\u1ed1, tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI) \u0111ang ng\u00e0y c\u00e0ng th\u1ec3 hi\u1ec7n vai tr\u00f2 quan tr\u1ecdng trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n thu\u1ebf. Vi\u1ec7c \u1ee9ng d\u1ee5ng AI gi\u00fap doanh nghi\u1ec7p t\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00e1c quy tr\u00ecnh nh\u01b0 ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n, d\u1ef1 b\u00e1o ngh\u0129a v\u1ee5 thu\u1ebf, \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u v\u00e0 ki\u1ec3m so\u00e1t tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, t\u1eeb \u0111\u00f3 n\u00e2ng cao \u0111\u1ed9 ch\u00ednh x\u00e1c, ti\u1ebft ki\u1ec7m th\u1eddi gian – chi ph\u00ed v\u00e0 h\u1ed7 tr\u1ee3 ra quy\u1ebft \u0111\u1ecbnh hi\u1ec7u qu\u1ea3.<\/span><\/p>\n

B\u00e0i vi\u1ebft n\u00e0y b\u00e0n v\u1ec1 nh\u1eefng l\u1ee3i \u00edch thi\u1ebft th\u1ef1c <\/span>AI<\/span><\/a> mang l\u1ea1i cho c\u00f4ng t\u00e1c k\u1ebf to\u00e1n thu\u1ebf, \u0111\u1ed3ng th\u1eddi ph\u00e2n t\u00edch c\u00e1c r\u00e0o c\u1ea3n v\u00e0 th\u00e1ch th\u1ee9c khi tri\u1ec3n khai trong th\u1ef1c ti\u1ec5n. Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, t\u00e1c gi\u1ea3 \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb nh\u1eb1m n\u00e2ng cao hi\u1ec7u qu\u1ea3 \u1ee9ng d\u1ee5ng AI trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

\"Tr\u00ed
Tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o v\u00e0 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn c\u00f4ng t\u00e1c k\u1ebf to\u00e1n thu\u1ebf trong doanh nghi\u1ec7p<\/figcaption><\/figure>\n

\u0110\u1eb7t v\u1ea5n \u0111\u1ec1<\/b><\/h2>\n

Cu\u1ed9c c\u00e1ch m\u1ea1ng c\u00f4ng nghi\u1ec7p l\u1ea7n th\u1ee9 t\u01b0 \u0111ang t\u1ea1o ra nh\u1eefng thay \u0111\u1ed5i s\u00e2u r\u1ed9ng trong m\u1ecdi l\u0129nh v\u1ef1c, trong \u0111\u00f3 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 v\u00e0 \u1ee9ng d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI) tr\u1edf th\u00e0nh hai tr\u1ee5 c\u1ed9t then ch\u1ed1t th\u00fac \u0111\u1ea9y t\u0103ng tr\u01b0\u1edfng. Trong ng\u00e0nh k\u1ebf to\u00e1n thu\u1ebf – l\u0129nh v\u1ef1c \u0111\u00f2i h\u1ecfi x\u1eed l\u00fd d\u1eef li\u1ec7u ch\u00ednh x\u00e1c v\u00e0 nhanh ch\u00f3ng – AI \u0111ang \u0111\u01b0\u1ee3c xem l\u00e0 xu th\u1ebf t\u1ea5t y\u1ebfu nh\u1eb1m n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u ngu\u1ed3n l\u1ef1c.<\/span><\/p>\n

AI hi\u1ec7n di\u1ec7n ng\u00e0y c\u00e0ng r\u00f5 trong nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p nh\u01b0 nh\u1eadn di\u1ec7n h\u00f3a \u0111\u01a1n, ph\u00e2n lo\u1ea1i chi ph\u00ed, \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u thu\u1ebf, h\u1ed7 tr\u1ee3 k\u00ea khai v\u00e0 l\u1eadp b\u00e1o c\u00e1o. \u1ede Vi\u1ec7t Nam, ch\u1ee7 tr\u01b0\u01a1ng \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0o l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh – k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 trong c\u00e1c v\u0103n b\u1ea3n quan tr\u1ecdng nh\u01b0 Ngh\u1ecb quy\u1ebft s\u1ed1 52-NQ\/TW n\u0103m 2019 v\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 749\/Q\u0110-TTg n\u0103m 2020, nh\u1ea5n m\u1ea1nh vai tr\u00f2 c\u1ee7a c\u00f4ng ngh\u1ec7 s\u1ed1 v\u00e0 AI trong hi\u1ec7n \u0111\u1ea1i h\u00f3a h\u1ec7 th\u1ed1ng thu\u1ebf v\u00e0 n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh qu\u1ed1c gia.<\/span><\/p>\n

Kh\u00f4ng ch\u1ec9 l\u00e0 \u0111\u1ecbnh h\u01b0\u1edbng ch\u00ednh s\u00e1ch, tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p l\u1edbn v\u00e0 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia \u0111\u00e3 \u1ee9ng d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00edch h\u1ee3p AI nh\u1eb1m t\u1ef1 \u0111\u1ed9ng h\u00f3a khai b\u00e1o thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro. T\u1ea1i c\u00e1c qu\u1ed1c gia ph\u00e1t tri\u1ec3n, c\u00e1c h\u00e3ng ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u nh\u01b0 Deloitte, PwC c\u0169ng \u0111\u00e3 t\u00edch h\u1ee3p AI v\u00e0o quy tr\u00ecnh ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf, m\u1edf ra xu h\u01b0\u1edbng m\u1edbi trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p hi\u1ec7n \u0111\u1ea1i.<\/span><\/p>\n

Vai tr\u00f2 truy\u1ec1n th\u1ed1ng v\u00e0 th\u00e1ch th\u1ee9c c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf<\/b><\/h2>\n

Trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p, <\/span>k\u1ebf to\u00e1n thu\u1ebf<\/span><\/a> gi\u1eef vai tr\u00f2 then ch\u1ed1t khi ch\u1ecbu tr\u00e1ch nhi\u1ec7m ghi nh\u1eadn, theo d\u00f5i, k\u00ea khai, n\u1ed9p v\u00e0 quy\u1ebft to\u00e1n c\u00e1c kho\u1ea3n thu\u1ebf ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t – kinh doanh. Kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c x\u1eed l\u00fd h\u1ed3 s\u01a1 s\u1ed5 s\u00e1ch, k\u1ebf to\u00e1n thu\u1ebf c\u00f2n gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd – t\u00e0i ch\u00ednh, \u0111\u1ed3ng th\u1eddi t\u1eadn d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/span><\/p>\n

Tuy nhi\u00ean, vai tr\u00f2 n\u00e0y \u0111ang \u0111\u1ed1i m\u1eb7t v\u1edbi nhi\u1ec1u th\u00e1ch th\u1ee9c m\u1edbi. Tr\u01b0\u1edbc h\u1ebft l\u00e0 s\u1ef1 thay \u0111\u1ed5i li\u00ean t\u1ee5c c\u1ee7a h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf, v\u1edbi c\u00e1c v\u0103n b\u1ea3n chuy\u00ean s\u00e2u v\u00e0 k\u1ef9 thu\u1eadt cao nh\u01b0 Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC, y\u00eau c\u1ea7u k\u1ebf to\u00e1n ph\u1ea3i th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c v\u00e0 n\u00e2ng cao tr\u00ecnh \u0111\u1ed9. C\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, khai thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf trong th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u1eb7t ra y\u00eau c\u1ea7u s\u1eed d\u1ee5ng th\u00e0nh th\u1ea1o ph\u1ea7n m\u1ec1m khai b\u00e1o v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, b\u1ea3o m\u1eadt c\u1ee7a d\u1eef li\u1ec7u tr\u01b0\u1edbc khi g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

\"K\u1ebf
K\u1ebf to\u00e1n ph\u1ea3i th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c v\u00e0 n\u00e2ng cao tr\u00ecnh \u0111\u1ed9<\/figcaption><\/figure>\n

H\u01a1n n\u1eefa, ti\u1ebfn tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 749\/Q\u0110-TTg n\u0103m 2020 \u0111ang t\u1ea1o \u00e1p l\u1ef1c l\u1edbn l\u00ean l\u0129nh v\u1ef1c k\u1ebf to\u00e1n. Kh\u00f4ng ch\u1ec9 l\u00e0 thay \u0111\u1ed5i c\u00f4ng c\u1ee5, qu\u00e1 tr\u00ecnh n\u00e0y \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n vi\u00ean ph\u1ea3i thay \u0111\u1ed5i t\u01b0 duy, t\u0103ng c\u01b0\u1eddng n\u0103ng l\u1ef1c c\u00f4ng ngh\u1ec7 v\u00e0 kh\u1ea3 n\u0103ng ph\u00e2n t\u00edch d\u1eef li\u1ec7u. Nhi\u1ec1u ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n truy\u1ec1n th\u1ed1ng g\u1eb7p kh\u00f3 kh\u0103n khi ti\u1ebfp c\u1eadn ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd hi\u1ec7n \u0111\u1ea1i hay n\u1ec1n t\u1ea3ng t\u00edch h\u1ee3p AI.<\/span><\/p>\n

M\u1ed9t s\u1ed1 \u1ee9ng d\u1ee5ng v\u00e0 l\u1ee3i \u00edch n\u1ed5i b\u1eadt c\u1ee7a AI trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n thu\u1ebf<\/b><\/h2>\n

Trong th\u1eddi \u0111\u1ea1i chuy\u1ec3n \u0111\u1ed5i s\u1ed1 m\u1ea1nh m\u1ebd, AI \u0111ang g\u00f3p ph\u1ea7n thay \u0111\u1ed5i s\u00e2u s\u1eafc c\u00e1ch v\u1eadn h\u00e0nh c\u1ee7a nhi\u1ec1u l\u0129nh v\u1ef1c, \u0111\u1eb7c bi\u1ec7t l\u00e0 k\u1ebf to\u00e1n thu\u1ebf – n\u01a1i y\u00eau c\u1ea7u cao v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c v\u00e0 kh\u1ea3 n\u0103ng x\u1eed l\u00fd d\u1eef li\u1ec7u l\u1edbn. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 \u1ee9ng d\u1ee5ng ti\u00eau bi\u1ec3u c\u1ee7a AI trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n thu\u1ebf, th\u1ec3 hi\u1ec7n r\u00f5 ti\u1ec1m n\u0103ng c\u00f4ng ngh\u1ec7 trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh hi\u1ec7n \u0111\u1ea1i.<\/span><\/p>\n

Th\u1ee9 nh\u1ea5t, AI h\u1ed7 tr\u1ee3 t\u1ef1 \u0111\u1ed9ng ph\u00e2n lo\u1ea1i v\u00e0 h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n GTGT. Theo \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ecbnh danh v\u00e0 \u0111\u1ed3ng b\u1ed9 v\u1edbi c\u01a1 quan thu\u1ebf. Nh\u1edd kh\u1ea3 n\u0103ng ph\u00e2n t\u00edch d\u1eef li\u1ec7u l\u1edbn, AI c\u00f3 th\u1ec3 x\u1eed l\u00fd h\u00e0ng ng\u00e0n h\u00f3a \u0111\u01a1n, ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n sai l\u1ec7ch, c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 \u0111\u1ed1i chi\u1ebfu nhanh ch\u00f3ng v\u1edbi h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

Th\u1ee9 hai, AI gi\u00fap d\u1ef1 b\u00e1o ngh\u0129a v\u1ee5 thu\u1ebf. D\u1ef1a v\u00e0o d\u00f2ng ti\u1ec1n, AI c\u00f3 th\u1ec3 l\u1eadp b\u00e1o c\u00e1o v\u00e0 \u01b0\u1edbc t\u00ednh s\u1ed1 thu\u1ebf GTGT, TNDN ho\u1eb7c TNCN doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong k\u1ef3. \u0110i\u1ec1u n\u00e0y gi\u00fap k\u1ebf to\u00e1n thu\u1ebf cung c\u1ea5p th\u00f4ng tin k\u1ecbp th\u1eddi ph\u1ee5c v\u1ee5 qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9, ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u t\u1ea1i \u0110i\u1ec1u 14, Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13.<\/span><\/p>\n

Th\u1ee9 ba, AI h\u1ed7 tr\u1ee3 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u \u0111\u1ecbnh k\u1ef3 v\u1edbi c\u01a1 quan thu\u1ebf. Theo Th\u00f4ng t\u01b0 sisi 19\/2021\/TT-BTC, doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u k\u00ea khai qua C\u1ed5ng th\u00f4ng tin c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. AI c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c l\u1eadp tr\u00ecnh t\u1ef1 \u0111\u1ed9ng r\u00e0 so\u00e1t, ph\u00e1t hi\u1ec7n sai l\u1ec7ch v\u00e0 g\u1eedi c\u1ea3nh b\u00e1o s\u1edbm.<\/span><\/p>\n

\"FAST-AI\"<\/p>\n

>>> Xem th\u00eam: <\/span>Fast AI: N\u00e2ng t\u1ea7m tr\u1ea3i nghi\u1ec7m ng\u01b0\u1eddi d\u00f9ng b\u1eb1ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o<\/span><\/a><\/p>\n

Kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt, AI \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t \u201ctr\u1ee3 l\u00fd \u1ea3o\u201d th\u00f4ng minh, g\u00f3p ph\u1ea7n n\u00e2ng cao hi\u1ec7u su\u1ea5t c\u00f4ng vi\u1ec7c, \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro t\u00e0i ch\u00ednh – ph\u00e1p l\u00fd. C\u1ee5 th\u1ec3:<\/span><\/p>\n