{"id":5457,"date":"2026-04-02T09:50:14","date_gmt":"2026-04-02T02:50:14","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5457"},"modified":"2026-04-02T09:50:14","modified_gmt":"2026-04-02T02:50:14","slug":"dich-vu-quyet-toan-thue-binh-chanh","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/dich-vu-quyet-toan-thue-binh-chanh\/","title":{"rendered":"D\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf B\u00ecnh Ch\u00e1nh"},"content":{"rendered":"

D\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf B\u00ecnh Ch\u00e1nh l\u00e0 gi\u1ea3i ph\u00e1p tr\u1ecdng y\u1ebfu gi\u00fap c\u00e1c doanh nghi\u1ec7p tr\u00ean \u0111\u1ecba b\u00e0n huy\u1ec7n B\u00ecnh Ch\u00e1nh \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf tr\u01b0\u1edbc nh\u1eefng \u0111\u1ee3t thanh tra, ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd. Trong b\u1ed1i c\u1ea3nh <\/span>Tax Administration Law No. 38\/2019\/QH14<\/span><\/a> and <\/span>Circular 80\/2021\/TT-BTC<\/span><\/a> \u00e1p d\u1ee5ng c\u00e1c ti\u00eau chu\u1ea9n kh\u1eaft khe v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00ea khai t\u1eadp trung, vi\u1ec7c sai s\u00f3t s\u1ed1 li\u1ec7u kh\u00f4ng ch\u1ec9 d\u1eabn \u0111\u1ebfn x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn uy t\u00edn t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

Theo th\u1ed1ng k\u00ea t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf, s\u1ed1 l\u01b0\u1ee3ng doanh nghi\u1ec7p b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf do sai s\u00f3t trong h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n h\u00e0ng n\u0103m c\u00f3 xu h\u01b0\u1edbng gia t\u0103ng, \u0111\u1eb7c bi\u1ec7t t\u1ea1i c\u00e1c v\u00f9ng kinh t\u1ebf tr\u1ecdng \u0111i\u1ec3m nh\u01b0 B\u00ecnh Ch\u00e1nh. Vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf B\u00ecnh Ch\u00e1nh kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 thu\u00ea ngo\u00e0i nh\u00e2n s\u1ef1, m\u00e0 l\u00e0 s\u1ef1 \u0111\u1ea7u t\u01b0 v\u00e0o t\u00ednh an to\u00e0n h\u1ec7 th\u1ed1ng v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p. H\u00e3y c\u00f9ng kh\u00e1m ph\u00e1 l\u1ed9 tr\u00ecnh quy\u1ebft to\u00e1n chu\u1ea9n x\u00e1c trong n\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n \u0111\u1ebfn D\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf B\u00ecnh Ch\u00e1nh chuy\u00ean nghi\u1ec7p?<\/b><\/h2>\n
\"T\u1ea1i
T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n \u0111\u1ebfn D\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf B\u00ecnh Ch\u00e1nh chuy\u00ean nghi\u1ec7p<\/figcaption><\/figure>\n

Tr\u01b0\u1edbc khi \u0111i s\u00e2u v\u00e0o quy tr\u00ecnh, ch\u00fang ta c\u1ea7n hi\u1ec3u r\u00f5 b\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd hi\u1ec7n nay. Huy\u1ec7n B\u00ecnh Ch\u00e1nh v\u1edbi \u0111\u1eb7c th\u00f9 t\u1eadp trung nhi\u1ec1u khu c\u00f4ng nghi\u1ec7p v\u00e0 doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, vi\u1ec7c qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb th\u01b0\u1eddng g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n.<\/span><\/p>\n

\u00c1p l\u1ef1c t\u1eeb c\u00e1c \u0111\u1ee3t thanh tra thu\u1ebf \u0111\u1ecbnh k\u1ef3<\/b><\/h3>\n

C\u01a1 quan thu\u1ebf th\u01b0\u1eddng th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra quy\u1ebft to\u00e1n trong v\u00f2ng 3-5 n\u0103m m\u1ed9t l\u1ea7n. N\u1ebfu kh\u00f4ng c\u00f3 <\/span>tax settlement services<\/span><\/a> B\u00ecnh Ch\u00e1nh h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t, doanh nghi\u1ec7p d\u1ec5 r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng h\u1ed3 s\u01a1 b\u1ecb r\u1eddi r\u1ea1c, kh\u00f4ng \u0111\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c gi\u1eefa s\u1ed5 c\u00e1i v\u00e0 ch\u1ee9ng t\u1eeb g\u1ed1c.<\/span><\/p>\n

S\u1ef1 thi\u1ebfu s\u00f3t trong kh\u00e2u chu\u1ea9n b\u1ecb c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf ho\u1eb7c lo\u1ea1i tr\u1eeb c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 g\u00e2y thi\u1ec7t h\u1ea1i v\u1ec1 ng\u00e2n s\u00e1ch m\u00e0 c\u00f2n l\u00e0m gi\u1ea3m \u0111i\u1ec3m tin c\u1eady c\u1ee7a doanh nghi\u1ec7p trong m\u1eaft c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong quy\u1ebft to\u00e1n thu\u1ebf<\/b><\/h3>\n

Nhi\u1ec1u k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb ch\u01b0a c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c C\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t t\u1eeb C\u1ee5c Thu\u1ebf TP.HCM. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c ph\u00e2n lo\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb b\u1ecb nh\u1ea7m l\u1eabn, g\u00e2y thi\u1ec7t h\u1ea1i l\u1edbn khi quy\u1ebft to\u00e1n th\u1ef1c t\u1ebf.<\/span><\/p>\n

Sai s\u00f3t th\u01b0\u1eddng n\u1eb1m \u1edf c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 ho\u1eb7c chi ph\u00ed kh\u00f4ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh. D\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf B\u00ecnh Ch\u00e1nh s\u1ebd \u0111\u00f3ng vai tr\u00f2 l\u00e0 “ch\u1ed1t ch\u1eb7n” cu\u1ed1i c\u00f9ng \u0111\u1ec3 hi\u1ec7u ch\u1ec9nh c\u00e1c v\u1ea5n \u0111\u1ec1 n\u00e0y tr\u01b0\u1edbc khi k\u1ef3 quy\u1ebft to\u00e1n ch\u00ednh th\u1ee9c b\u1eaft \u0111\u1ea7u.<\/span><\/p>\n\n\n\n\n\n\n\n
B\u1ea3ng th\u1ed1ng k\u00ea c\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi\u1ebfn doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf<\/b><\/caption>\n
Lo\u1ea1i sai s\u00f3t<\/b><\/td>\nDetailed description<\/b><\/td>\nLegal consequences<\/b><\/td>\n<\/tr>\n
H\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p<\/span><\/td>\nS\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p b\u1ecf tr\u1ed1n, ng\u1eebng ho\u1ea1t \u0111\u1ed9ng.<\/span><\/td>\nLo\u1ea1i chi ph\u00ed, ph\u1ea1t 1-3 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n.<\/span><\/td>\n<\/tr>\n
Salary costs<\/span><\/td>\nThi\u1ebfu h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, b\u1ea3ng ch\u1ea5m c\u00f4ng ho\u1eb7c h\u1ed3 s\u01a1 BHXH.<\/span><\/td>\nLo\u1ea1i chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/td>\n<\/tr>\n
Production quota<\/span><\/td>\nV\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u m\u00e0 kh\u00f4ng c\u00f3 gi\u1ea3i tr\u00ecnh h\u1ee3p l\u00fd.<\/span><\/td>\nTruy thu thu\u1ebf TNDN v\u00e0 thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng.<\/span><\/td>\n<\/tr>\n
Kh\u1ea5u hao t\u00e0i s\u1ea3n<\/span><\/td>\nTr\u00edch kh\u1ea5u hao kh\u00f4ng \u0111\u00fang khung th\u1eddi gian quy \u0111\u1ecbnh t\u1ea1i TT 45\/2013\/TT-BTC.<\/span><\/td>\n\u0110i\u1ec1u ch\u1ec9nh t\u0103ng l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf B\u00ecnh Ch\u00e1nh s\u1ebd gi\u00fap doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c l\u1ed7i n\u00e0y th\u00f4ng qua ho\u1ea1t \u0111\u1ed9ng “So\u00e1t x\u00e9t s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh” tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf xu\u1ed1ng l\u00e0m vi\u1ec7c.<\/span><\/p>\n

B\u1ea3ng gi\u00e1 D\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf B\u00ecnh Ch\u00e1nh tham kh\u1ea3o<\/b><\/h2>\n

\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng v\u1ec1 ng\u00e2n s\u00e1ch, MAN xin g\u1eedi t\u1edbi qu\u00fd kh\u00e1ch h\u00e0ng b\u1ea3ng gi\u00e1 tham kh\u1ea3o cho d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf B\u00ecnh Ch\u00e1nh. L\u01b0u \u00fd, m\u1ee9c ph\u00ed th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y theo kh\u1ed1i l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb v\u00e0 ng\u00e0nh ngh\u1ec1 c\u1ee5 th\u1ec3.<\/span><\/p>\n\n\n\n\n\n\n\n
B\u1ea3ng gi\u00e1 D\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf B\u00ecnh Ch\u00e1nh tham kh\u1ea3o<\/b><\/caption>\n
Business type<\/b><\/td>\nDoanh thu n\u0103m (VN\u0110)<\/b><\/td>\nService Fee (VN\u0110\/Year)<\/b><\/td>\nCam k\u1ebft t\u1eeb MAN<\/b><\/td>\n<\/tr>\n
Micro-enterprises<\/span><\/td>\nD\u01b0\u1edbi 1 t\u1ef7<\/span><\/td>\n3.000.000 – 5.000.000<\/span><\/td>\nT\u1ed1i \u01b0u 100% h\u1ed3 s\u01a1 ph\u00e1p l\u00fd<\/span><\/td>\n<\/tr>\n
Medium Enterprise<\/span><\/td>\n1 – 10 t\u1ef7<\/span><\/td>\n7.000.000 – 15.000.000<\/span><\/td>\n\u0110\u1ea1i di\u1ec7n gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp<\/span><\/td>\n<\/tr>\n
Large enterprises<\/span><\/td>\nTr\u00ean 10 t\u1ef7<\/span><\/td>\nAgree<\/span><\/td>\nSo\u00e1t x\u00e9t r\u1ee7i ro chuy\u00ean s\u00e2u<\/span><\/td>\n<\/tr>\n
Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t<\/span><\/td>\nAll sizes<\/span><\/td>\n+ 20% ph\u00ed c\u01a1 b\u1ea3n<\/span><\/td>\n\u0110\u1ecbnh m\u1ee9c kho, gi\u00e1 th\u00e0nh chi ti\u1ebft<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Important Note:<\/b> M\u1ee9c gi\u00e1 n\u00eau tr\u00ean ch\u1ec9 mang t\u00ednh ch\u1ea5t tham kh\u1ea3o t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e0i vi\u1ebft. \u0110\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o gi\u00e1 chi ti\u1ebft, ch\u00ednh x\u00e1c nh\u1ea5t d\u1ef1a tr\u00ean \u0111\u1eb7c th\u00f9 ri\u00eang v\u00e0 kh\u1ed1i l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb c\u1ee7a \u0111\u01a1n v\u1ecb, qu\u00fd doanh nghi\u1ec7p vui l\u00f2ng li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp v\u1edbi MAN \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed.<\/span><\/i><\/p>\n

Contact Us for a Quote <\/span><\/a><\/div><\/span><\/p>\n

Quy \u0111\u1ecbnh ph\u00e1p l\u00fd quan tr\u1ecdng v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf hi\u1ec7n nay<\/b><\/h2>\n

\u0110\u1ec3 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf B\u00ecnh Ch\u00e1nh \u0111\u1ea1t chu\u1ea9n Authority (Th\u1ea9m quy\u1ec1n), ch\u00fang t\u00f4i lu\u00f4n c\u0103n c\u1ee9 tr\u00ean c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt cao nh\u1ea5t.<\/span><\/p>\n

Deadline for submitting tax return documents<\/b><\/h3>\n

Theo \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh. \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 <\/span>quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/span><\/a> c\u1ee7a c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n, th\u1eddi h\u1ea1n l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 4.<\/span><\/p>\n

Vi\u1ec7c ch\u1eadm tr\u1ec5 n\u1ed9p h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn c\u00e1c m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh n\u1eb7ng n\u1ec1 theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP. V\u00ec v\u1eady, s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf B\u00ecnh Ch\u00e1nh s\u1ebd gi\u00fap doanh nghi\u1ec7p lu\u00f4n \u0111\u1ea3m b\u1ea3o \u0111\u00fang ti\u1ebfn \u0111\u1ed9 quy \u0111\u1ecbnh.<\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/b><\/h3>\n

D\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf B\u00ecnh Ch\u00e1nh ch\u00fa tr\u1ecdng ho\u00e0n thi\u1ec7n b\u1ed9 h\u1ed3 s\u01a1 theo m\u1eabu s\u1ed1 03\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, bao g\u1ed3m:<\/span><\/p>\n