{"id":6073,"date":"2026-05-13T10:00:26","date_gmt":"2026-05-13T03:00:26","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6073"},"modified":"2026-05-13T10:00:26","modified_gmt":"2026-05-13T03:00:26","slug":"hop-dong-dich-vu-ke-toan-thue","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/hop-dong-dich-vu-ke-toan-thue\/","title":{"rendered":"M\u1eabu h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf"},"content":{"rendered":"

H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf hi\u1ec7n nay kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t b\u1ea3n th\u1ecfa thu\u1eadn l\u00e0m vi\u1ec7c m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh l\u00e1 ch\u1eafn ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p. Trong b\u1ed1i c\u1ea3nh T\u1ed5ng c\u1ee5c Thu\u1ebf Vi\u1ec7t Nam \u0111ang \u0111\u1ea9y m\u1ea1nh \u00e1p d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI) \u0111\u1ec3 r\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n v\u00e0 d\u1eef li\u1ec7u t\u00e0i ch\u00ednh trong giai \u0111o\u1ea1n 2026-2027, b\u1ea5t k\u1ef3 sai s\u00f3t nh\u1ecf n\u00e0o c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh kh\u1ed5ng l\u1ed3.<\/span><\/p>\n

Vi\u1ec7c k\u00fd k\u1ebft m\u1ed9t h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf ch\u1eb7t ch\u1ebd gi\u00fap ch\u1ee7 doanh nghi\u1ec7p gi\u1ea3i t\u1ecfa \u0111\u01b0\u1ee3c n\u1ed7i lo v\u1ec1 tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng v\u00e0 t\u00ednh b\u1ea3o m\u1eadt th\u00f4ng tin. C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh l\u01b0u \u00fd r\u1eb1ng, s\u1ef1 r\u00f5 r\u00e0ng trong v\u0103n b\u1ea3n n\u00e0y s\u1ebd quy\u1ebft \u0111\u1ecbnh ai l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m cu\u1ed1i c\u00f9ng tr\u01b0\u1edbc c\u01a1 quan nh\u00e0 n\u01b0\u1edbc khi c\u00f3 s\u1ef1 c\u1ed1 x\u1ea3y ra.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/b><\/h2>\n

H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf l\u00e0 v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ph\u00e1p l\u00fd gi\u1eefa \u0111\u01a1n v\u1ecb \u0111i thu\u00ea (doanh nghi\u1ec7p) v\u00e0 \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 (c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1). V\u0103n b\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 x\u00e1c l\u1eadp quy\u1ec1n, ngh\u0129a v\u1ee5, ph\u1ea1m vi c\u00f4ng vi\u1ec7c v\u00e0 tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng l\u00e0 c\u00e1c doanh nghi\u1ec7p \u0111ang thu\u00ea ngo\u00e0i b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n. C\u1ea7n k\u00fd k\u1ebft ngay t\u1eeb th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u h\u1ee3p t\u00e1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n ph\u00e1p l\u00fd v\u00e0 tr\u00e1nh r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt?<\/b><\/h2>\n
\"H\u1ee3p
H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt?<\/figcaption><\/figure>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt K\u1ebf to\u00e1n 2015 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t \u00e1p d\u1ee5ng cho n\u0103m 2026, h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf l\u00e0 m\u1ed9t lo\u1ea1i h\u1ee3p \u0111\u1ed3ng d\u00e2n s\u1ef1 mang t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9. \u0110\u00e2y l\u00e0 s\u1ef1 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n gi\u1eefa b\u00ean thu\u00ea v\u00e0 b\u00ean nh\u1eadn d\u1ecbch v\u1ee5 v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c li\u00ean quan \u0111\u1ebfn h\u1ea1ch to\u00e1n, k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n

C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ed1t l\u00f5i c\u1ee7a lo\u1ea1i h\u1ee3p \u0111\u1ed3ng n\u00e0y d\u1ef1a tr\u00ean <\/span>Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/ND-CP<\/span><\/a> and <\/span>Th\u00f4ng t\u01b0 296\/2016\/TT-BTC<\/span><\/a>. C\u00e1c chuy\u00ean gia t\u1eeb MAN – Master Accountant Network nh\u1ea5n m\u1ea1nh r\u1eb1ng, \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 v\u00e0 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd c\u00f4ng khai tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh m\u1edbi \u0111\u1ee7 t\u01b0 c\u00e1ch ph\u00e1p l\u00fd \u0111\u1ec3 k\u00fd k\u1ebft.<\/span><\/p>\n

Kh\u00e1c v\u1edbi h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u1ee7a k\u1ebf to\u00e1n n\u1ed9i b\u1ed9, h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 n\u00e0y quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c \u0111\u1ed1i v\u1edbi m\u1ed9t t\u1ed5 ch\u1ee9c. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c c\u00e1c quy \u0111\u1ecbnh v\u1ec1 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i v\u00e0 tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015 v\u00e0 c\u00e1c lu\u1eadt chuy\u00ean ng\u00e0nh v\u1ec1 Thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n m\u1ed9t b\u1ea3n h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf ch\u1eb7t ch\u1ebd?<\/b><\/h2>\n
\"T\u1ea1i
T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n m\u1ed9t b\u1ea3n h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf ch\u1eb7t ch\u1ebd<\/figcaption><\/figure>\n

Nhi\u1ec1u doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam hi\u1ec7n nay v\u1eabn gi\u1eef th\u00f3i quen l\u00e0m vi\u1ec7c d\u1ef1a tr\u00ean ni\u1ec1m tin m\u00e0 b\u1ecf qua c\u00e1c chi ti\u1ebft k\u1ef9 thu\u1eadt trong v\u0103n b\u1ea3n. Theo quan s\u00e1t c\u1ee7a MAN, \u0111\u00e2y l\u00e0 k\u1ebd h\u1edf d\u1eabn \u0111\u1ebfn nh\u1eefng tranh ch\u1ea5p k\u00e9o d\u00e0i khi c\u01a1 quan Thu\u1ebf th\u1ef1c hi\u1ec7n ki\u1ec3m tra ho\u1eb7c thanh tra \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n

H\u1ee3p \u0111\u1ed3ng ch\u1eb7t ch\u1ebd gi\u00fap x\u00e1c \u0111\u1ecbnh r\u00f5 ranh gi\u1edbi tr\u00e1ch nhi\u1ec7m gi\u1eefa ch\u1ee7 doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n d\u1ecbch v\u1ee5. Khi c\u00f3 sai s\u00f3t trong k\u00ea khai d\u1eabn \u0111\u1ebfn n\u1ee3 thu\u1ebf ho\u1eb7c ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p, m\u1ed9t b\u1ea3n h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf chu\u1ea9n m\u1ef1c s\u1ebd quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 m\u1ee9c \u0111\u1ed9 b\u1ed3i th\u01b0\u1eddng. N\u1ebfu kh\u00f4ng c\u00f3 v\u0103n b\u1ea3n n\u00e0y, doanh nghi\u1ec7p th\u01b0\u1eddng ph\u1ea3i t\u1ef1 g\u00e1nh ch\u1ecbu to\u00e0n b\u1ed9 chi ph\u00ed ph\u00e1t sinh.<\/span><\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, v\u1ea5n \u0111\u1ec1 b\u1ea3o m\u1eadt d\u1eef li\u1ec7u t\u00e0i ch\u00ednh l\u00e0 \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u. M\u1ed9t b\u1ea3n h\u1ee3p \u0111\u1ed3ng c\u00f3 c\u00e1c \u0111i\u1ec1u kho\u1ea3n b\u1ea3o m\u1eadt nghi\u00eam ng\u1eb7t s\u1ebd ng\u0103n ch\u1eb7n r\u1ee7i ro r\u00f2 r\u1ec9 th\u00f4ng tin kh\u00e1ch h\u00e0ng ho\u1eb7c b\u00ed m\u1eadt kinh doanh ra b\u00ean ngo\u00e0i. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng trong k\u1ef7 nguy\u00ean chuy\u1ec3n \u0111\u1ed5i s\u1ed1, n\u01a1i d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n qu\u00fd gi\u00e1 nh\u1ea5t c\u1ee7a m\u1ecdi c\u00f4ng ty.<\/span><\/p>\n

M\u1eabu h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf chuy\u00ean nghi\u1ec7p v\u00e0 \u0111\u1ea7y \u0111\u1ee7 nh\u1ea5t<\/b><\/h2>\n
\"M\u1eabu
M\u1eabu h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf chuy\u00ean nghi\u1ec7p v\u00e0 \u0111\u1ea7y \u0111\u1ee7 nh\u1ea5t<\/figcaption><\/figure>\n

\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p h\u00ecnh dung r\u00f5 h\u01a1n, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u1ea5u tr\u00fac m\u1eabu h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c MAN – Master Accountant Network x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean c\u00e1c ti\u00eau chu\u1ea9n qu\u1ea3n tr\u1ecb r\u1ee7i ro cao nh\u1ea5t.<\/span><\/p>\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/span><\/p>\n

H\u1ee2P \u0110\u1ed2NG D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N THU\u1ebe S\u1ed1: …\/2026\/H\u0110DVKT-MAN<\/span><\/p>\n

H\u1ee3p \u0111\u1ed3ng n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp ng\u00e0y … th\u00e1ng … n\u0103m 2026, gi\u1eefa:<\/span><\/p>\n

B\u00caN A (B\u00caN THU\u00ca D\u1ecaCH V\u1ee4)<\/span><\/p>\n

T\u00ean c\u00f4ng ty: [Ghi ch\u00ednh x\u00e1c t\u00ean tr\u00ean gi\u1ea5y ph\u00e9p kinh doanh]\u00a0<\/span><\/p>\n

\u0110\u1ecba ch\u1ec9: [\u0110\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh]\u00a0<\/span><\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf: [MST]\u00a0<\/span><\/p>\n

\u0110\u1ea1i di\u1ec7n b\u1edfi: \u00d4ng\/B\u00e0 [H\u1ecd t\u00ean] – Ch\u1ee9c v\u1ee5: [Gi\u00e1m \u0111\u1ed1c\/T\u1ed5ng Gi\u00e1m \u0111\u1ed1c]<\/span><\/p>\n

B\u00caN B (B\u00caN CUNG C\u1ea4P D\u1ecaCH V\u1ee4)<\/span><\/p>\n

T\u00ean c\u00f4ng ty: [T\u00ean C\u00f4ng ty K\u1ebf to\u00e1n\/Ki\u1ec3m to\u00e1n]\u00a0<\/span><\/p>\n

\u0110\u1ecba ch\u1ec9: [\u0110\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf]\u00a0<\/span><\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf: [MST]\u00a0<\/span><\/p>\n

\u0110\u1ea1i di\u1ec7n b\u1edfi: \u00d4ng\/B\u00e0 [H\u1ecd t\u00ean] – Ch\u1ee9c v\u1ee5: [Ch\u1ee9c v\u1ee5]\u00a0<\/span><\/p>\n

Gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 s\u1ed1: [S\u1ed1 gi\u1ea5y ph\u00e9p do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p]<\/span><\/p>\n

\u0110I\u1ec0U 1: PH\u1ea0M VI D\u1ecaCH V\u1ee4 CHI TI\u1ebeT<\/span><\/p>\n

B\u00ean B th\u1ef1c hi\u1ec7n tr\u1ecdn g\u00f3i c\u00e1c c\u00f4ng vi\u1ec7c sau cho B\u00ean A:\u00a0<\/span><\/p>\n

1.1. R\u00e0 so\u00e1t, ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7, h\u1ee3p ph\u00e1p c\u1ee7a h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra.\u00a0<\/span><\/p>\n

1.2. Th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT, thu\u1ebf TNCN, thu\u1ebf TNDN t\u1ea1m t\u00ednh theo qu\u00fd\/th\u00e1ng.\u00a0<\/span><\/p>\n

1.3. L\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00fang th\u1eddi h\u1ea1n ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.\u00a0<\/span><\/p>\n

1.4. Th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNDN, quy\u1ebft to\u00e1n thu\u1ebf TNCN cu\u1ed1i n\u0103m.\u00a0<\/span><\/p>\n

1.5. T\u01b0 v\u1ea5n t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf d\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.\u00a0<\/span><\/p>\n

1.6. \u0110\u1ea1i di\u1ec7n B\u00ean A gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan Thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u ho\u1eb7c khi thanh tra.<\/span><\/p>\n

\u0110I\u1ec0U 2: PH\u00cd D\u1ecaCH V\u1ee4 V\u00c0 PH\u01af\u01a0NG TH\u1ee8C THANH TO\u00c1N\u00a0<\/span><\/p>\n

2.1. Ph\u00ed d\u1ecbch v\u1ee5 c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng l\u00e0: [S\u1ed1 ti\u1ec1n] VN\u0110 (B\u1eb1ng ch\u1eef: …).\u00a0<\/span><\/p>\n

2.2. Ph\u00ed quy\u1ebft to\u00e1n n\u0103m (n\u1ebfu c\u00f3): [S\u1ed1 ti\u1ec1n] VN\u0110.\u00a0<\/span><\/p>\n

2.3. Th\u1eddi h\u1ea1n thanh to\u00e1n: Trong v\u00f2ng 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n c\u1ee7a B\u00ean B.\u00a0<\/span><\/p>\n

2.4. Ph\u00ed tr\u00ean \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT v\u00e0 c\u00e1c chi ph\u00ed ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n li\u00ean quan.<\/span><\/p>\n

\u0110I\u1ec0U 3: QUY\u1ec0N V\u00c0 NGH\u0128A V\u1ee4 C\u1ee6A B\u00caN A\u00a0<\/span><\/p>\n

3.1. Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi v\u00e0 ch\u00ednh x\u00e1c c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb g\u1ed1c, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh.\u00a0<\/span><\/p>\n

3.2. Ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh.\u00a0<\/span><\/p>\n

3.3. Thanh to\u00e1n ph\u00ed d\u1ecbch v\u1ee5 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00fang h\u1ea1n cho B\u00ean B.\u00a0<\/span><\/p>\n

3.4. Ch\u1ec9 \u0111\u1ecbnh nh\u00e2n s\u1ef1 l\u00e0m \u0111\u1ea7u m\u1ed1i li\u00ean l\u1ea1c v\u00e0 b\u00e0n giao ch\u1ee9ng t\u1eeb \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n

\u0110I\u1ec0U 4: QUY\u1ec0N V\u00c0 NGH\u0128A V\u1ee4 C\u1ee6A B\u00caN B\u00a0<\/span><\/p>\n

4.1. Th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c n\u00eau t\u1ea1i \u0110i\u1ec1u 1 theo \u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam.\u00a0<\/span><\/p>\n

4.2. Ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c t\u1edd khai, b\u00e1o c\u00e1o d\u1ef1a tr\u00ean d\u1eef li\u1ec7u B\u00ean A \u0111\u00e3 cung c\u1ea5p.\u00a0<\/span><\/p>\n

4.3. \u0110\u1ea3m b\u1ea3o t\u00ednh li\u00ean t\u1ee5c c\u1ee7a d\u1ecbch v\u1ee5, kh\u00f4ng l\u00e0m gi\u00e1n \u0111o\u1ea1n vi\u1ec7c n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf c\u1ee7a B\u00ean A.\u00a0<\/span><\/p>\n

4.4. C\u1eed nh\u00e2n s\u1ef1 c\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n ph\u00f9 h\u1ee3p \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c.<\/span><\/p>\n

\u0110I\u1ec0U 5: \u0110I\u1ec0U KHO\u1ea2N TR\u00c1CH NHI\u1ec6M V\u00c0 B\u1ed2I TH\u01af\u1edcNG (TR\u1eccNG T\u00c2M)\u00a0<\/span><\/p>\n

5.1. B\u00ean B cam k\u1ebft b\u1ed3i th\u01b0\u1eddng 100% c\u00e1c kho\u1ea3n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh t\u1eeb c\u00e1c sai s\u00f3t nghi\u1ec7p v\u1ee5 do nh\u00e2n s\u1ef1 c\u1ee7a B\u00ean B g\u00e2y ra.\u00a0<\/span><\/p>\n

5.2. Tr\u01b0\u1eddng h\u1ee3p B\u00ean A cung c\u1ea5p ch\u1ee9ng t\u1eeb ch\u1eadm tr\u1ec5 d\u1eabn \u0111\u1ebfn vi\u1ec7c n\u1ed9p b\u00e1o c\u00e1o mu\u1ed9n, B\u00ean B s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi kho\u1ea3n ph\u1ea1t t\u01b0\u01a1ng \u1ee9ng.\u00a0<\/span><\/p>\n

5.3. M\u1ecdi sai s\u00f3t ph\u00e1t hi\u1ec7n trong k\u1ef3 ph\u1ea3i \u0111\u01b0\u1ee3c B\u00ean B th\u00f4ng b\u00e1o cho B\u00ean A trong v\u00f2ng 03 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ec3 t\u00ecm ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd.\u00a0<\/span><\/p>\n

5.4. B\u00ean B c\u00f3 tr\u00e1ch nhi\u1ec7m h\u1ed7 tr\u1ee3 B\u00ean A kh\u1eafc ph\u1ee5c c\u00e1c sai s\u00f3t c\u0169 (n\u1ebfu c\u00f3 th\u1ecfa thu\u1eadn ri\u00eang) ho\u1eb7c c\u00e1c sai s\u00f3t ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng m\u00e0 kh\u00f4ng thu th\u00eam ph\u00ed.<\/span><\/p>\n

\u0110I\u1ec0U 6: B\u1ea2O M\u1eacT TH\u00d4NG TIN V\u00c0 S\u1ede H\u1eeeU D\u1eee LI\u1ec6U<\/span><\/p>\n

6.1. B\u00ean B cam k\u1ebft gi\u1eef b\u00ed m\u1eadt tuy\u1ec7t \u0111\u1ed1i to\u00e0n b\u1ed9 th\u00f4ng tin t\u00e0i ch\u00ednh, d\u1eef li\u1ec7u kh\u00e1ch h\u00e0ng, chi\u1ebfn l\u01b0\u1ee3c kinh doanh c\u1ee7a B\u00ean A.\u00a0<\/span><\/p>\n

6.2. Kh\u00f4ng \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1eef li\u1ec7u cho b\u00ean th\u1ee9 ba (tr\u1eeb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n) khi ch\u01b0a c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a B\u00ean A.\u00a0<\/span><\/p>\n

6.3. To\u00e0n b\u1ed9 d\u1eef li\u1ec7u k\u1ebf to\u00e1n tr\u00ean ph\u1ea7n m\u1ec1m, file m\u1ec1m b\u00e1o c\u00e1o v\u00e0 c\u00e1c s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n do B\u00ean B l\u1eadp \u0111\u1ec1u thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a B\u00ean A. B\u00ean B ph\u1ea3i b\u00e0n giao \u0111\u1ea7y \u0111\u1ee7 khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

\u0110I\u1ec0U 7: TH\u1edcI H\u1ea0N V\u00c0 CH\u1ea4M D\u1ee8T H\u1ee2P \u0110\u1ed2NG\u00a0<\/span><\/p>\n

7.1. H\u1ee3p \u0111\u1ed3ng c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y … \u0111\u1ebfn ng\u00e0y …\u00a0<\/span><\/p>\n

7.2. M\u1ed7i b\u00ean c\u00f3 quy\u1ec1n \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng nh\u01b0ng ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho b\u00ean kia tr\u01b0\u1edbc \u00edt nh\u1ea5t 30 ng\u00e0y.\u00a0<\/span><\/p>\n

7.3. Khi ch\u1ea5m d\u1ee9t, B\u00ean B ph\u1ea3i ho\u00e0n t\u1ea5t vi\u1ec7c b\u00e0n giao ch\u1ee9ng t\u1eeb v\u00e0 d\u1eef li\u1ec7u k\u1ebf to\u00e1n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m d\u1eebng h\u1ee3p t\u00e1c.<\/span><\/p>\n

B\u00ean A (K\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u) B\u00ean B (K\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/span><\/p>\n

Nh\u1eefng \u0111i\u1ec1u kho\u1ea3n b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i kh\u00e1ch h\u00e0ng kh\u00f4ng th\u1ec3 thi\u1ebfu<\/b><\/h2>\n

M\u1ed9t b\u1ea3n h\u1ee3p \u0111\u1ed3ng an to\u00e0n c\u1ea7n \u0111i s\u00e2u v\u00e0o chi ti\u1ebft thay v\u00ec c\u00e1c \u0111i\u1ec1u kho\u1ea3n chung chung. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c ph\u1ea7n n\u1ed9i dung m\u00e0 doanh nghi\u1ec7p kh\u00f4ng n\u00ean b\u1ecf qua \u0111\u1ec3 t\u1ed1i \u01b0u qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf.<\/span><\/p>\n

Ph\u1ea1m vi c\u00f4ng vi\u1ec7c chi ti\u1ebft v\u00e0 th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh<\/b><\/h3>\n

\u0110\u00e2y l\u00e0 ph\u1ea7n m\u00f4 t\u1ea3 ch\u00ednh x\u00e1c nh\u1eefng g\u00ec b\u00ean d\u1ecbch v\u1ee5 ph\u1ea3i th\u1ef1c hi\u1ec7n. N\u1ed9i dung bao g\u1ed3m: r\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, l\u1eadp b\u00e1o c\u00e1o thu\u1ebf h\u00e0ng th\u00e1ng\/qu\u00fd, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m v\u00e0 \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan Thu\u1ebf.<\/span><\/p>\n

Th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 theo l\u1ecbch tr\u00ecnh c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. V\u00ed d\u1ee5, vi\u1ec7c n\u1ed9p t\u1edd khai VAT ph\u1ea3i th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo. Vi\u1ec7c c\u1ee5 th\u1ec3 h\u00f3a th\u1eddi gian gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng gi\u00e1m s\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c c\u1ee7a \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n

Tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t khi x\u1ea3y ra sai s\u00f3t<\/b><\/h3>\n

\u0110\u00e2y ch\u00ednh l\u00e0 \u0111i\u1ec1u kho\u1ea3n m\u00e0 kh\u00e1ch h\u00e0ng c\u1ee7a MAN th\u01b0\u1eddng quan t\u00e2m nh\u1ea5t. H\u1ee3p \u0111\u1ed3ng c\u1ea7n n\u00eau r\u00f5: N\u1ebfu l\u1ed7i do k\u1ebf to\u00e1n l\u00e0m sai d\u1eabn \u0111\u1ebfn b\u1ecb ph\u1ea1t, b\u00ean d\u1ecbch v\u1ee5 ph\u1ea3i b\u1ed3i th\u01b0\u1eddng 100% s\u1ed1 ti\u1ec1n ph\u1ea1t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>\n

Ch\u00fang t\u00f4i l\u01b0u \u00fd r\u1eb1ng, m\u1ee9c b\u1ed3i th\u01b0\u1eddng n\u00ean \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng b\u1eb1ng con s\u1ed1 ho\u1eb7c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ee5 th\u1ec3. M\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f2n y\u00eau c\u1ea7u b\u00ean d\u1ecbch v\u1ee5 ph\u1ea3i c\u00f3 b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh khi c\u00f3 s\u1ef1 c\u1ed1 l\u1edbn x\u1ea3y ra, gi\u00fap doanh nghi\u1ec7p ho\u00e0n to\u00e0n y\u00ean t\u00e2m.<\/span><\/p>\n

\u0110i\u1ec1u kho\u1ea3n b\u1ea3o m\u1eadt th\u00f4ng tin v\u00e0 quy\u1ec1n s\u1edf h\u1eefu d\u1eef li\u1ec7u<\/b><\/h3>\n

D\u1eef li\u1ec7u t\u00e0i ch\u00ednh l\u00e0 th\u00f4ng tin nh\u1ea1y c\u1ea3m. Trong h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 <\/span>tax accounting<\/span><\/a>, c\u1ea7n c\u00f3 cam k\u1ebft kh\u00f4ng ti\u1ebft l\u1ed9 th\u00f4ng tin cho b\u00ean th\u1ee9 ba d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o. \u0110i\u1ec1u kho\u1ea3n n\u00e0y ph\u1ea3i c\u00f3 hi\u1ec7u l\u1ef1c ngay c\u1ea3 khi h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 ch\u1ea5m d\u1ee9t.<\/span><\/p>\n

H\u01a1n n\u1eefa, doanh nghi\u1ec7p ph\u1ea3i kh\u1eb3ng \u0111\u1ecbnh quy\u1ec1n s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ec7p d\u1eef li\u1ec7u k\u1ebf to\u00e1n, ph\u1ea7n m\u1ec1m (n\u1ebfu do doanh nghi\u1ec7p tr\u1ea3 ph\u00ed) v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c. Quy tr\u00ecnh b\u00e0n giao l\u1ea1i d\u1eef li\u1ec7u khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 chi ti\u1ebft \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng “b\u1ecb b\u1eaft ch\u1eb9t” b\u1edfi \u0111\u01a1n v\u1ecb c\u0169.<\/span><\/p>\n

C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf n\u0103m 2026-2027<\/b><\/h2>\n

H\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam \u0111ang chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd v\u1edbi s\u1ef1 ra \u0111\u1eddi c\u1ee7a c\u00e1c th\u00f4ng t\u01b0 m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1. Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt c\u00e1c c\u0103n c\u1ee9 sau \u0111\u1ec3 \u0111\u01b0a v\u00e0o h\u1ee3p \u0111\u1ed3ng c\u1ee7a m\u00ecnh.<\/span><\/p>\n