{"id":6216,"date":"2026-05-21T11:34:34","date_gmt":"2026-05-21T04:34:34","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6216"},"modified":"2026-05-21T11:34:34","modified_gmt":"2026-05-21T04:34:34","slug":"cong-van-3147","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-3147\/","title":{"rendered":"C\u00f4ng v\u0103n 3147\/CT-CS v\u1ec1 chi ph\u00ed thu\u1ebf TNDN"},"content":{"rendered":"

Trong b\u1ed1i c\u1ea3nh n\u1ee3 x\u1ea5u gia t\u0103ng, vi\u1ec7c x\u1eed l\u00fd v\u00e0 thanh l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m qua c\u01a1 quan thi h\u00e0nh \u00e1n di\u1ec5n ra ng\u00e0y c\u00e0ng ph\u1ed5 bi\u1ebfn. C\u00f4ng v\u0103n 3147\/CT-CS do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 19\/5\/2026 \u0111\u00e3 l\u00e0m r\u00f5 nguy\u00ean t\u1eafc ghi nh\u1eadn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch n\u00e0y. Th\u1ef1c t\u1ebf cho th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn nh\u1ea7m l\u1eabn khi cho r\u1eb1ng quy\u1ebft \u0111\u1ecbnh thi h\u00e0nh \u00e1n ho\u1eb7c bi\u00ean lai c\u1ee7a c\u01a1 quan t\u01b0 ph\u00e1p t\u1ef1 \u0111\u1ed9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0m ch\u1ee9ng t\u1eeb thu\u1ebf, d\u1eabn \u0111\u1ebfn nguy c\u01a1 b\u1ecb lo\u1ea1i chi ph\u00ed v\u00e0 truy thu thu\u1ebf khi quy\u1ebft to\u00e1n.<\/p>\n

Th\u1ef1c t\u1ebf thanh tra ki\u1ec3m tra thu\u1ebf nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y ch\u1ee9ng ki\u1ebfn h\u00e0ng lo\u1ea1t doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf l\u00ean \u0111\u1ebfn h\u00e0ng t\u1ef7 \u0111\u1ed3ng ch\u1ec9 v\u00ec thi\u1ebfu h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 khi mua t\u00e0i s\u1ea3n \u0111\u1ea5u gi\u00e1 thi h\u00e0nh \u00e1n. Vi\u1ec7c kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c s\u1eeda \u0111\u1ed5i quan tr\u1ecdng t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh m\u1edbi ban h\u00e0nh giai \u0111o\u1ea1n 2025 – 2026 khi\u1ebfn c\u00f4ng t\u00e1c k\u1ebf to\u00e1n lu\u00f4n ti\u1ec1m \u1ea9n nhi\u1ec1u r\u1ee7i ro nghi\u00eam tr\u1ecdng. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1eeb c\u00e1c chuy\u00ean gia h\u00e0ng \u0111\u1ea7u s\u1ebd m\u1ed5 x\u1ebb chi ti\u1ebft n\u1ed9i dung C\u00f4ng v\u0103n 3147\/CT-CS \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 t\u1ed1i \u0111a l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh.<\/span><\/p>\n

Th\u00f4ng tin nhanh d\u00e0nh cho nh\u00e0 qu\u1ea3n l\u00fd v\u1ec1 C\u00f4ng v\u0103n 3147\/CT-CS<\/b><\/h2>\n

C\u00f4ng v\u0103n 3147\/CT-CS l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 c\u1ee7a C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 19\/05\/2026 v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 \u0111\u1ed1i v\u1edbi chi ph\u00ed x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m theo y\u00eau c\u1ea7u thi h\u00e0nh \u00e1n. V\u0103n b\u1ea3n n\u00e0y l\u00e0m r\u00f5 r\u1eb1ng c\u00e1c quy\u1ebft \u0111\u1ecbnh thi h\u00e0nh \u00e1n, bi\u00ean lai hay phi\u1ebfu thu c\u1ee7a T\u00f2a \u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 \u0111\u1ec3 t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng mua ho\u1eb7c x\u1eed l\u00fd t\u00e0i s\u1ea3n thi h\u00e0nh \u00e1n t\u1ea1i Vi\u1ec7t Nam t\u1eeb n\u0103m 2026.<\/span><\/p>\n

Th\u1ef1c tr\u1ea1ng x\u1eed l\u00fd t\u00e0i s\u1ea3n thi h\u00e0nh \u00e1n v\u00e0 b\u1ed1i c\u1ea3nh ra \u0111\u1eddi C\u00f4ng v\u0103n 3147\/CT-CS<\/b><\/h2>\n
\"Th\u1ef1c
Th\u1ef1c tr\u1ea1ng x\u1eed l\u00fd t\u00e0i s\u1ea3n thi h\u00e0nh \u00e1n v\u00e0 b\u1ed1i c\u1ea3nh ra \u0111\u1eddi C\u00f4ng v\u0103n 3147\/CT-CS<\/figcaption><\/figure>\n

Trong ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i, vi\u1ec7c c\u00e1c doanh nghi\u1ec7p ph\u1ea3i x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m th\u00f4ng qua c\u01a1 quan thi h\u00e0nh \u00e1n \u0111\u1ec3 thu h\u1ed3i n\u1ee3 ho\u1eb7c gi\u1ea3i quy\u1ebft tranh ch\u1ea5p di\u1ec5n ra li\u00ean t\u1ee5c. Khi doanh nghi\u1ec7p mua l\u1ea1i c\u00e1c t\u00e0i s\u1ea3n n\u00e0y t\u1eeb c\u01a1 quan thi h\u00e0nh \u00e1n ho\u1eb7c tham gia \u0111\u1ea5u gi\u00e1, h\u1ecd lu\u00f4n c\u00f3 nhu c\u1ea7u h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Tuy nhi\u00ean, ranh gi\u1edbi gi\u1eefa lu\u1eadt d\u00e2n s\u1ef1 v\u00e0 lu\u1eadt thu\u1ebf th\u01b0\u1eddng t\u1ea1o ra nh\u1eefng kho\u1ea3ng tr\u1ed1ng ph\u00e1p l\u00fd l\u1edbn khi\u1ebfn k\u1ebf to\u00e1n l\u00fang t\u00fang.<\/span><\/p>\n

\u0110\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c v\u01b0\u1edbng m\u1eafc k\u00e9o d\u00e0i, Thu\u1ebf th\u00e0nh ph\u1ed1 Hu\u1ebf \u0111\u00e3 g\u1eedi c\u00e1c c\u00f4ng v\u0103n s\u1ed1 262\/HUE-NVDTPC ng\u00e0y 13\/2\/2026 v\u00e0 c\u00f4ng v\u0103n s\u1ed1 411\/HUE-NVDTPC ng\u00e0y 17\/3\/2026. C\u00e1c v\u0103n b\u1ea3n n\u00e0y y\u00eau c\u1ea7u h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1. T\u1eeb th\u1ef1c t\u1ebf tranh ch\u1ea5p v\u00e0 s\u1ef1 kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t trong c\u00e1ch hi\u1ec3u c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, C\u1ee5c Thu\u1ebf \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh <\/span>C\u00f4ng v\u0103n 3147\/CT-CS<\/span><\/a> \u0111\u1ec3 thi\u1ebft l\u1eadp m\u1ed9t h\u00e0nh lang x\u1eed l\u00fd th\u1ed1ng nh\u1ea5t tr\u00ean to\u00e0n qu\u1ed1c.<\/span><\/p>\n

S\u1ef1 xu\u1ea5t hi\u1ec7n c\u1ee7a h\u01b0\u1edbng d\u1eabn n\u00e0y nh\u1eb1m chu\u1ea9n h\u00f3a quy tr\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb theo c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng khi h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf v\u1eeba tr\u1ea3i qua nh\u1eefng \u0111\u1ee3t c\u1ea3i c\u00e1ch l\u1edbn v\u00e0o cu\u1ed1i n\u0103m 2025. Doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 b\u1ed1i c\u1ea3nh n\u00e0y \u0111\u1ec3 th\u1ea5y r\u1eb1ng c\u01a1 quan thu\u1ebf \u0111ang ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t t\u00ednh ph\u00e1p l\u00fd c\u1ee7a ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

V\u0103n b\u1ea3n g\u1ed1c \u0111\u01b0\u1ee3c k\u00fd thay C\u1ee5c tr\u01b0\u1edfng b\u1edfi Tr\u01b0\u1edfng ban Ban Ch\u00ednh s\u00e1ch, Thu\u1ebf qu\u1ed1c t\u1ebf Nguy\u1ec5n Th\u1ecb Thanh H\u1eb1ng v\u00e0 \u0111\u01b0\u1ee3c g\u1eedi b\u00e1o c\u00e1o tr\u1ef1c ti\u1ebfp t\u1edbi Ph\u00f3 T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng \u0110\u1eb7ng Ng\u1ecdc Minh. \u0110i\u1ec1u n\u00e0y th\u1ec3 hi\u1ec7n t\u00ednh ph\u00e1p l\u00fd t\u1ed1i cao v\u00e0 s\u1ef1 \u0111\u1ed3ng thu\u1eadn cao trong h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf t\u1eeb trung \u01b0\u01a1ng \u0111\u1ebfn \u0111\u1ecba ph\u01b0\u01a1ng v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/span><\/p>\n

Ph\u00e2n t\u00edch n\u1ed9i dung ph\u00e1p l\u00fd c\u1ed1t l\u00f5i trong C\u00f4ng v\u0103n 3147\/CT-CS<\/b><\/h2>\n
\"Ph\u00e2n
Ph\u00e2n t\u00edch n\u1ed9i dung ph\u00e1p l\u00fd c\u1ed1t l\u00f5i trong C\u00f4ng v\u0103n 3147\/CT-CS<\/figcaption><\/figure>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 l\u00fd do t\u1ea1i sao c\u01a1 quan thu\u1ebf t\u1eeb ch\u1ed1i c\u00e1c ch\u1ee9ng t\u1eeb c\u1ee7a T\u00f2a \u00e1n, ch\u00fang ta c\u1ea7n \u0111i s\u00e2u ph\u00e2n t\u00edch t\u1eebng c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf d\u1eabn chi\u1ebfu tr\u1ef1c ti\u1ebfp trong v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn n\u00e0y.<\/span><\/p>\n

C\u0103n c\u1ee9 t\u1eeb B\u1ed9 Lu\u1eadt d\u00e2n s\u1ef1 2015 v\u1ec1 quy\u1ec1n t\u00e0i s\u1ea3n<\/b><\/h3>\n

Tr\u01b0\u1edbc h\u1ebft, C\u00f4ng v\u0103n 3147\/CT-CS vi\u1ec7n d\u1eabn \u0110i\u1ec1u 115 B\u1ed9 Lu\u1eadt d\u00e2n s\u1ef1 s\u1ed1 91\/2015\/QH13 ng\u00e0y 24\/11\/2015 quy \u0111\u1ecbnh v\u1ec1 quy\u1ec1n t\u00e0i s\u1ea3n:<\/span><\/p>\n

“\u0110i\u1ec1u 115. Quy\u1ec1n t\u00e0i s\u1ea3n<\/span><\/p>\n

Quy\u1ec1n t\u00e0i s\u1ea3n l\u00e0 quy\u1ec1n tr\u1ecb gi\u00e1 \u0111\u01b0\u1ee3c b\u1eb1ng ti\u1ec1n, bao g\u1ed3m quy\u1ec1n t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 c\u00e1c quy\u1ec1n t\u00e0i s\u1ea3n kh\u00e1c.\u201d<\/span><\/p>\n

Quy \u0111\u1ecbnh n\u00e0y l\u00e0m r\u00f5 r\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t hay c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111em ra x\u1eed l\u00fd thi h\u00e0nh \u00e1n \u0111\u1ec1u l\u00e0 quy\u1ec1n t\u00e0i s\u1ea3n tr\u1ecb gi\u00e1 \u0111\u01b0\u1ee3c b\u1eb1ng ti\u1ec1n. Khi c\u00e1c t\u00e0i s\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng, \u0111\u1ea5u gi\u00e1 \u0111\u1ec3 thi h\u00e0nh \u00e1n, ch\u00fang v\u1eabn ph\u00e1t sinh c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng. Do \u0111\u00f3, ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n giao t\u00e0i s\u1ea3n n\u00e0y kh\u00f4ng n\u1eb1m ngo\u00e0i ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

Quy\u1ebft \u0111\u1ecbnh thi h\u00e0nh \u00e1n v\u00e0 bi\u00ean lai c\u1ee7a T\u00f2a \u00e1n c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7?<\/b><\/h3>\n

M\u1ed9t trong nh\u1eefng kh\u1eb3ng \u0111\u1ecbnh quan tr\u1ecdng nh\u1ea5t c\u1ee7a C\u00f4ng v\u0103n 3147\/CT-CS l\u00e0 lo\u1ea1i b\u1ecf t\u00ednh h\u1ee3p l\u1ec7 v\u1ec1 m\u1eb7t thu\u1ebf c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb do c\u01a1 quan thi h\u00e0nh \u00e1n ho\u1eb7c T\u00f2a \u00e1n c\u1ea5p. \u0110\u1ec3 \u0111\u01b0a ra k\u1ebft lu\u1eadn n\u00e0y, C\u1ee5c Thu\u1ebf \u0111\u00e3 c\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 1, kho\u1ea3n 4 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7:<\/span><\/p>\n

“\u0110i\u1ec1u 3. Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/span><\/p>\n

Trong Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, c\u00e1c t\u1eeb ng\u1eef d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/span><\/p>\n

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  1. H\u00f3a \u0111\u01a1n l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp, ghi nh\u1eadn th\u00f4ng tin b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5. H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n theo h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in.<\/span><\/li>\n<\/ol>\n

    …<\/span><\/p>\n

      \n
    1. Ch\u1ee9ng t\u1eeb l\u00e0 t\u00e0i li\u1ec7u d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn th\u00f4ng tin v\u1ec1 c\u00e1c kho\u1ea3n thu\u1ebf kh\u1ea5u tr\u1eeb, c\u00e1c kho\u1ea3n thu thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. Ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y bao g\u1ed3m ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, bi\u00ean lai thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n theo h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed ho\u1eb7c \u0111\u1eb7t in, t\u1ef1 in.”<\/span><\/li>\n<\/ol>\n

      D\u1ef1a tr\u00ean \u0111\u1ecbnh ngh\u0129a ph\u00e1p l\u00fd nghi\u00eam ng\u1eb7t n\u00e0y, quy\u1ebft \u0111\u1ecbnh thi h\u00e0nh \u00e1n, bi\u00ean lai thu ti\u1ec1n, phi\u1ebfu thu ti\u1ec1n c\u1ee7a T\u00f2a \u00e1n ho\u00e0n to\u00e0n kh\u00f4ng ph\u1ea3i l\u00e0 h\u00f3a \u0111\u01a1n v\u00e0 c\u0169ng kh\u00f4ng thu\u1ed9c danh m\u1ee5c ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 3 n\u00eau tr\u00ean. Do \u0111\u00f3, doanh nghi\u1ec7p tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd n\u00e0y l\u00e0m c\u0103n c\u1ee9 ghi nh\u1eadn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

      S\u1ef1 kh\u00f4ng h\u1ee3p l\u1ec7 n\u00e0y xu\u1ea5t ph\u00e1t t\u1eeb b\u1ea3n ch\u1ea5t c\u1ee7a ch\u1ee9ng t\u1eeb thu ti\u1ec1n c\u1ee7a c\u01a1 quan t\u01b0 ph\u00e1p. C\u00e1c bi\u00ean lai, phi\u1ebfu thu c\u1ee7a T\u00f2a \u00e1n ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb x\u00e1c nh\u1eadn vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh trong t\u1ed1 t\u1ee5ng ho\u1eb7c thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1. Ch\u00fang kh\u00f4ng mang t\u00ednh ch\u1ea5t c\u1ee7a m\u1ed9t ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a hay cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf. Vi\u1ec7c nh\u1ea7m l\u1eabn gi\u1eefa gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd d\u00e2n s\u1ef1 v\u00e0 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd thu\u1ebf l\u00e0 nguy\u00ean nh\u00e2n ch\u00ednh khi\u1ebfn doanh nghi\u1ec7p b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n.<\/span><\/p>\n

      \u0110\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd, m\u1ecdi kho\u1ea3n chi c\u1ee7a doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n theo lu\u1eadt thu\u1ebf. C\u00f4ng v\u0103n 3147\/CT-CS \u0111\u00e3 t\u00e1i kh\u1eb3ng \u0111\u1ecbnh nguy\u00ean t\u1eafc t\u1ed1i cao n\u00e0y, kh\u00f4ng c\u00f3 ngo\u1ea1i l\u1ec7 cho c\u00e1c t\u00e0i s\u1ea3n c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb thi h\u00e0nh \u00e1n. K\u1ebf to\u00e1n c\u1ea7n d\u1eebng ngay vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed d\u1ef1a tr\u00ean c\u00e1c bi\u00ean lai thu ti\u1ec1n c\u1ee7a c\u01a1 quan thi h\u00e0nh \u00e1n.<\/span><\/p>\n

      Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/b><\/h3>\n

      \u0110\u1ec3 th\u00e1o g\u1ee1 n\u00fat th\u1eaft v\u1ec1 h\u00f3a \u0111\u01a1n cho c\u00e1c t\u00e0i s\u1ea3n \u0111\u1ea5u gi\u00e1 thi h\u00e0nh \u00e1n, C\u00f4ng v\u0103n 3147\/CT-CS d\u1eabn chi\u1ebfu \u0111\u1ebfn ti\u1ebft a.2 \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi \u0111i\u1ec3m a kho\u1ea3n 10 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP) quy \u0111\u1ecbnh v\u1ec1 c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh:<\/span><\/p>\n

      “10. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 v\u00e0 \u0111i\u1ec3m c, \u0111i\u1ec3m g kho\u1ea3n 3 \u0110i\u1ec1u 13 nh\u01b0 sau:<\/span><\/p>\n

        \n
      1. a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 nh\u01b0 sau:<\/span><\/li>\n<\/ol>\n

        “2. Quy \u0111\u1ecbnh v\u1ec1 c\u1ea5p v\u00e0 k\u00ea khai x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf khi c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh nh\u01b0 sau:<\/span><\/p>\n

          \n
        1. a) Lo\u1ea1i h\u00f3a \u0111\u01a1n c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/span><\/li>\n<\/ol>\n

          …<\/span><\/p>\n

          a.2) C\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

          a.2.1) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

          …<\/span><\/p>\n

          a.2.1.3) B\u1ecb c\u01a1 quan thu\u1ebf c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

          …<\/span><\/p>\n

          a.2.2) T\u1ed5 ch\u1ee9c, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng n\u00eau t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y), tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 r\u00f5 trong h\u1ed3 s\u01a1 b\u00e1n \u0111\u1ea5u gi\u00e1 do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t th\u00ec \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua.”<\/span><\/p>\n

          Quy \u0111\u1ecbnh chi ti\u1ebft n\u00e0y mang l\u1ea1i gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1 c\u1ef1c k\u1ef3 r\u00f5 r\u00e0ng cho doanh nghi\u1ec7p:<\/span><\/p>\n

          Th\u1ee9 nh\u1ea5t, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n b\u1ecb x\u1eed l\u00fd nh\u01b0ng \u0111ang b\u1ecb c\u01b0\u1ee1ng ch\u1ebf h\u00f3a \u0111\u01a1n (theo \u0111i\u1ec3m a.2.1.3), h\u1ecd v\u1eabn thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf xem x\u00e9t c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1ebb c\u00f3 m\u00e3 theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ec3 th\u1ef1c hi\u1ec7n b\u00e0n giao t\u00e0i s\u1ea3n \u0111\u1ea5u gi\u00e1 cho b\u00ean mua.<\/span><\/p>\n

          Th\u1ee9 hai, \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00f4ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb khi \u0111\u1ee9ng ra b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n (theo \u0111i\u1ec3m a.2.2), n\u1ebfu gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT v\u00e0 \u0111\u01b0\u1ee3c n\u00eau r\u00f5 trong h\u1ed3 s\u01a1 \u0111\u1ea5u gi\u00e1, c\u01a1 quan thu\u1ebf s\u1ebd th\u1ef1c hi\u1ec7n c\u1ea5p h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng l\u1ebb \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua t\u00e0i s\u1ea3n.<\/span><\/p>\n

          \u0110i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c l\u00e0 gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 ph\u1ea3i l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 r\u00f5 r\u00e0ng trong h\u1ed3 s\u01a1 b\u00e1n \u0111\u1ea5u gi\u00e1 do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t. C\u01a1 ch\u1ebf n\u00e0y \u0111\u1ea3m b\u1ea3o ng\u01b0\u1eddi mua t\u00e0i s\u1ea3n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p \u0111\u1ec3 h\u1ea1ch to\u00e1n nguy\u00ean gi\u00e1 TSC\u0110 ho\u1eb7c chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh. \u0110\u00e2y l\u00e0 gi\u1ea3i ph\u00e1p ph\u00e1p l\u00fd to\u00e0n di\u1ec7n gi\u00fap d\u00f2ng ti\u1ec1n mua t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

          \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed thu\u1ebf TNDN theo Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/b><\/h3>\n

          M\u1ed9t \u0111i\u1ec3m m\u1edbi c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn trong C\u00f4ng v\u0103n 3147\/CT-CS l\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/N\u0110-CP ng\u00e0y 15\/12\/2025 c\u1ee7a Ch\u00ednh ph\u1ee7 (v\u0103n b\u1ea3n c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP). Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN t\u1eeb n\u0103m 2026 tr\u1edf \u0111i:<\/span><\/p>\n

          “\u0110i\u1ec1u 9. C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/p>\n

            \n
          1. Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n chi khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b v\u00e0 c sau \u0111\u00e2y:<\/span><\/li>\n<\/ol>\n
              \n
            1. a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 kho\u1ea3n chi ph\u00ed b\u1ed5 sung \u0111\u01b0\u1ee3c tr\u1eeb theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u00ednh tr\u00ean chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p;<\/span><\/li>\n
            2. b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n
            3. c) Kho\u1ea3n chi c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1c t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.”<\/span><\/li>\n<\/ol>\n

              Quy \u0111\u1ecbnh ng\u01b0\u1ee1ng thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean l\u00e0 m\u1ed9t s\u1ef1 thay \u0111\u1ed5i l\u1edbn t\u1eeb n\u0103m 2026 m\u00e0 k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd. H\u1ea7u h\u1ebft c\u00e1c t\u00e0i s\u1ea3n thi h\u00e0nh \u00e1n \u0111\u1ec1u c\u00f3 gi\u00e1 tr\u1ecb v\u01b0\u1ee3t xa con s\u1ed1 5 tri\u1ec7u \u0111\u1ed3ng. V\u00ec th\u1ebf, n\u1ebfu doanh nghi\u1ec7p thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t cho c\u01a1 quan thi h\u00e0nh \u00e1n ho\u1eb7c b\u00ean \u0111\u1ea5u gi\u00e1 th\u00ec to\u00e0n b\u1ed9 chi ph\u00ed n\u00e0y c\u0169ng s\u1ebd b\u1ecb lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n, k\u1ec3 c\u1ea3 khi sau \u0111\u00f3 c\u00f3 xu\u1ea5t tr\u00ecnh \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7.<\/span><\/p>\n

              \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp b\u1edfi h\u01b0\u1edbng d\u1eabn m\u1edbi t\u1eeb C\u1ee5c Thu\u1ebf<\/b><\/h2>\n

              S\u1ef1 r\u00f5 r\u00e0ng trong C\u00f4ng v\u0103n 3147\/CT-CS t\u00e1c \u0111\u1ed9ng m\u1ea1nh m\u1ebd \u0111\u1ebfn nhi\u1ec1u nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng tham gia v\u00e0o chu\u1ed7i giao d\u1ecbch x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m. Vi\u1ec7c nh\u1eadn di\u1ec7n \u0111\u00fang vai tr\u00f2 v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eebng b\u00ean gi\u00fap h\u1ea1n ch\u1ebf t\u1ed1i \u0111a c\u00e1c tranh ch\u1ea5p ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n