{"id":6257,"date":"2026-05-26T11:26:40","date_gmt":"2026-05-26T04:26:40","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6257"},"modified":"2026-05-26T11:26:40","modified_gmt":"2026-05-26T04:26:40","slug":"thue-nha-thau-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/thue-nha-thau-2026\/","title":{"rendered":"Thu\u1ebf nh\u00e0 th\u1ea7u 2026: C\u1ea9m nang tra c\u1ee9u v\u00e0 t\u00ednh thu\u1ebf m\u1edbi"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf nh\u00e0 th\u1ea7u 2026 l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung tr\u1ecdng t\u00e2m m\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi \u0111\u1eb7c bi\u1ec7t l\u01b0u t\u00e2m. V\u1edbi s\u1ef1 ra \u0111\u1eddi c\u1ee7a <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-20-2026-TT-BTC-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-va-Nghi-dinh-320-2025-ND-CP-672539.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 20\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-69-2025-TT-BTC-huong-dan-Luat-Thue-gia-tri-gia-tang-663356.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 69\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">, h\u00e0nh lang ph\u00e1p l\u00fd v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t v\u00e0 chu\u1ea9n h\u00f3a h\u01a1n. \u0110i\u1ec1u n\u00e0y bu\u1ed9c c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i c\u00e1ch th\u1ee9c t\u00ednh to\u00e1n c\u0169ng nh\u01b0 th\u01b0\u01a1ng l\u01b0\u1ee3ng c\u00e1c h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf qu\u1ed1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 thay \u0111\u1ed5i v\u1ec1 m\u1eb7t con s\u1ed1 m\u00e0 c\u00f2n t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p FDI v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn. Hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd v\u00e0 ph\u01b0\u01a1ng th\u1ee9c v\u1eadn h\u00e0nh c\u1ee7a quy \u0111\u1ecbnh n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb c\u01a1 quan qu\u1ea3n l\u00fd \u00e1p d\u1ee5ng c\u00e1c ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh nghi\u00eam kh\u1eafc.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u00f4ng tin nhanh v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u 2026 d\u00e0nh cho nh\u00e0 qu\u1ea3n l\u00fd<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecbnh ngh\u0129a tr\u1ecdng t\u00e2m<\/b><span style=\"font-weight: 400;\">: Thu\u1ebf nh\u00e0 th\u1ea7u 2026 l\u00e0 lo\u1ea1i thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Applicable objects<\/b><span style=\"font-weight: 400;\">: C\u00e1c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5, h\u00e0ng h\u00f3a k\u00e8m d\u1ecbch v\u1ee5, ho\u1eb7c ph\u00e1t sinh thu nh\u1eadp nh\u01b0 b\u1ea3n quy\u1ec1n, l\u00e3i vay t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Purpose<\/b><span style=\"font-weight: 400;\">: \u0110\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng ngh\u0129a v\u1ee5 thu\u1ebf gi\u1eefa doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba v\u00e0 n\u01b0\u1edbc ngo\u00e0i, \u0111\u1ed3ng th\u1eddi ki\u1ec3m so\u00e1t ngu\u1ed3n thu t\u1eeb kinh t\u1ebf s\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd<\/b><span style=\"font-weight: 400;\">: Khai theo l\u1ea7n ph\u00e1t sinh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10, ho\u1eb7c khai theo th\u00e1ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Thu\u1ebf nh\u00e0 th\u1ea7u 2026 l\u00e0 g\u00ec v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i ch\u1ecbu thu\u1ebf?<\/b><\/h2>\n<figure id=\"attachment_6260\" aria-describedby=\"caption-attachment-6260\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6260\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Thue-nha-thau-2026-la-gi-va-doi-tuong-nao-phai-chiu-thue.jpg\" alt=\"Thu\u1ebf nh\u00e0 th\u1ea7u 2026 l\u00e0 g\u00ec v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i ch\u1ecbu thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Thue-nha-thau-2026-la-gi-va-doi-tuong-nao-phai-chiu-thue.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Thue-nha-thau-2026-la-gi-va-doi-tuong-nao-phai-chiu-thue-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Thue-nha-thau-2026-la-gi-va-doi-tuong-nao-phai-chiu-thue-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Thue-nha-thau-2026-la-gi-va-doi-tuong-nao-phai-chiu-thue-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Thue-nha-thau-2026-la-gi-va-doi-tuong-nao-phai-chiu-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6260\" class=\"wp-caption-text\">Thu\u1ebf nh\u00e0 th\u1ea7u 2026 l\u00e0 g\u00ec v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i ch\u1ecbu thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf nh\u00e0 th\u1ea7u hay c\u00f2n g\u1ecdi l\u00e0 Foreign Contractor Tax (FCT) l\u00e0 c\u01a1 ch\u1ebf thu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c th\u1ef1c th\u1ec3 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n \u0111\u1ed9c l\u1eadp t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c nh\u1eadn thu nh\u1eadp t\u1ea1i \u0111\u00e2y. Lo\u1ea1i thu\u1ebf n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t s\u1eafc thu\u1ebf \u0111\u1ed9c l\u1eadp m\u00e0 l\u00e0 s\u1ef1 k\u1ebft h\u1ee3p c\u1ee7a <\/span><a href=\"https:\/\/thue.man.net.vn\/thue-gtgt-la-gi-cac-doi-tuong-phai-chiu-thue-gtgt\/\"><span style=\"font-weight: 400;\">Value Added Tax (VAT)<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thue.man.net.vn\/doi-tuong-chiu-thue-tndn\/\"><span style=\"font-weight: 400;\">Corporate Income Tax (CIT)<\/span><\/a><span style=\"font-weight: 400;\"> or <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">Personal Income Tax<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u l\u00e0 c\u00e1 nh\u00e2n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp bao g\u1ed3m c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kinh doanh c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam. Khi h\u1ecd cung c\u1ea5p h\u00e0ng h\u00f3a theo h\u00ecnh th\u1ee9c xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u00e8m theo h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam th\u00ec to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 v\u00e0 h\u00e0ng h\u00f3a \u0111\u1ec1u thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a lu\u1eadt thu\u1ebf nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, c\u00e1c nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n c\u00f4ng vi\u1ec7c c\u1ee7a h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u c\u0169ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a quy \u0111\u1ecbnh n\u00e0y. Doanh nghi\u1ec7p Vi\u1ec7t Nam khi k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng c\u00f3 ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay cho ph\u00eda \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n thanh to\u00e1n chuy\u1ec3n kho\u1ea3n ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Lu\u1eadt thu\u1ebf nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026 quy \u0111\u1ecbnh nh\u1eefng g\u00ec v\u1ec1 ph\u1ea1m vi \u00e1p d\u1ee5ng?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u1ea5t r\u00f5 r\u00e0ng nh\u1eb1m tr\u00e1nh vi\u1ec7c \u0111\u00e1nh thu\u1ebf tr\u00f9ng l\u1eb7p ho\u1eb7c b\u1ecf s\u00f3t ngu\u1ed3n thu. Theo h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t, c\u00e1c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0 ti\u00eau d\u00f9ng ho\u00e0n to\u00e0n ngo\u00e0i Vi\u1ec7t Nam s\u1ebd kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf. V\u00ed d\u1ee5, d\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, qu\u1ea3ng c\u00e1o tuy\u00ean truy\u1ec1n \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, c\u00e1c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ngo\u00e0i Vi\u1ec7t Nam nh\u01b0ng \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng trong n\u01b0\u1edbc nh\u01b0 d\u1ecbch v\u1ee5 ti\u1ebfp th\u1ecb tr\u1ef1c tuy\u1ebfn, \u0111\u00e0o t\u1ea1o tr\u1ef1c tuy\u1ebfn cho nh\u00e2n s\u1ef1 t\u1ea1i Vi\u1ec7t Nam th\u00ec b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai thu\u1ebf nh\u00e0 th\u1ea7u 2026. S\u1ef1 ph\u00e2n \u0111\u1ecbnh n\u00e0y \u0111\u00f2i h\u1ecfi b\u1ed9 ph\u1eadn mua h\u00e0ng (Procurement) v\u00e0 k\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n t\u00edch r\u1ea5t k\u1ef9 \u0111i\u1ec1u kho\u1ea3n c\u00f4ng vi\u1ec7c trong h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 d\u1ecbch v\u1ee5 s\u1ed1 xuy\u00ean bi\u00ean gi\u1edbi, c\u00e1c nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u1ef1c ti\u1ebfp v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong n\u01b0\u1edbc s\u1ebd th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp ho\u1eb7c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc kh\u1ea5u tr\u1eeb n\u1ed9p thay theo \u0111\u00fang quy chu\u1ea9n qu\u1ea3n l\u00fd hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><b><i>See more articles at: <\/i><\/b><a href=\"https:\/\/thue.man.net.vn\/cong-van-2495\/\"><b><i>C\u00f4ng v\u0103n 2495\/CT-CS v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf nh\u00e0 th\u1ea7u<\/i><\/b><\/a><\/p>\n<\/blockquote>\n<h2 style=\"text-align: justify;\"><b>Bi\u1ec3u thu\u1ebf nh\u00e0 th\u1ea7u 2026 theo t\u1eebng ng\u00e0nh ngh\u1ec1 kinh doanh th\u1ef1c t\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f9y thu\u1ed9c v\u00e0o b\u1ea3n ch\u1ea5t d\u1ecbch v\u1ee5 ho\u1eb7c h\u00e0ng h\u00f3a cung c\u1ea5p, c\u01a1 quan qu\u1ea3n l\u00fd \u00e1p d\u1ee5ng c\u00e1c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u00ednh thu\u1ebf kh\u00e1c nhau \u0111\u1ed1i v\u1edbi GTGT v\u00e0 TNDN. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 bi\u1ec3u thu\u1ebf chi ti\u1ebft \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 nh\u1ea5t theo tinh th\u1ea7n c\u1ee7a <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-320-2025-ND-CP-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-665051.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 320\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 181\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 doanh nghi\u1ec7p tra c\u1ee9u v\u00e0 \u00e1p d\u1ee5ng cho c\u00e1c h\u1ee3p \u0111\u1ed3ng th\u1ef1c hi\u1ec7n trong n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p bi\u1ec3u thu\u1ebf nh\u00e0 th\u1ea7u 2026 theo t\u1eebng ng\u00e0nh ngh\u1ec1 kinh doanh th\u1ef1c t\u1ebf<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 33.6192%;\"><b>Ng\u00e0nh ngh\u1ec1 kinh doanh th\u1ef1c t\u1ebf<\/b><\/td>\n<td style=\"text-align: center; width: 23.156%;\"><b>T\u1ef7 l\u1ec7 % Thu\u1ebf GTGT (Theo Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP)<\/b><\/td>\n<td style=\"text-align: center; width: 22.2127%;\"><b>T\u1ef7 l\u1ec7 % Thu\u1ebf TNDN (Theo Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP)<\/b><\/td>\n<td style=\"text-align: center; width: 19.9828%;\"><b>T\u1ed5ng t\u1ef7 l\u1ec7 thu\u1ebf (Gi\u00e1 Gross)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 33.6192%;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 th\u00f4ng th\u01b0\u1eddng (Qu\u1ea3ng c\u00e1o, t\u01b0 v\u1ea5n ph\u00e1p l\u00fd, t\u01b0 v\u1ea5n k\u1ef9 thu\u1eadt)<\/span><\/td>\n<td style=\"text-align: center; width: 23.156%;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center; width: 22.2127%;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center; width: 19.9828%;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 33.6192%;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n, casino<\/span><\/td>\n<td style=\"text-align: center; width: 23.156%;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center; width: 22.2127%;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td style=\"text-align: center; width: 19.9828%;\"><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 33.6192%;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 s\u1ed1 xuy\u00ean bi\u00ean gi\u1edbi (Qua s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed)<\/span><\/td>\n<td style=\"text-align: center; width: 23.156%;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td style=\"text-align: center; width: 22.2127%;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center; width: 19.9828%;\"><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 33.6192%;\"><span style=\"font-weight: 400;\">Cho thu\u00ea m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, gi\u00e0n khoan, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i<\/span><\/td>\n<td style=\"text-align: center; width: 23.156%;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center; width: 22.2127%;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center; width: 19.9828%;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 33.6192%;\"><span style=\"font-weight: 400;\">Cho thu\u00ea m\u00e1y bay, tr\u1ef1c th\u0103ng, t\u00e0u l\u01b0\u1ee3n, t\u00e0u bi\u1ec3n<\/span><\/td>\n<td style=\"text-align: center; width: 23.156%;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center; width: 22.2127%;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center; width: 19.9828%;\"><span style=\"font-weight: 400;\">7%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 33.6192%;\"><span style=\"font-weight: 400;\">Ti\u1ec1n b\u1ea3n quy\u1ec1n (Royalty), quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7<\/span><\/td>\n<td style=\"text-align: center; width: 23.156%;\"><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: center; width: 22.2127%;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td style=\"text-align: center; width: 19.9828%;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 33.6192%;\"><span style=\"font-weight: 400;\">L\u00e3i ti\u1ec1n vay t\u1eeb n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\n<td style=\"text-align: center; width: 23.156%;\"><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: center; width: 22.2127%;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center; width: 19.9828%;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 33.6192%;\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/span><\/td>\n<td style=\"text-align: center; width: 23.156%;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center; width: 22.2127%;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center; width: 19.9828%;\"><span style=\"font-weight: 400;\">7%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 33.6192%;\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/span><\/td>\n<td style=\"text-align: center; width: 23.156%;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<td style=\"text-align: center; width: 22.2127%;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center; width: 19.9828%;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 33.6192%;\"><span style=\"font-weight: 400;\">V\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf (H\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng bi\u1ec3n)<\/span><\/td>\n<td style=\"text-align: center; width: 23.156%;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<td style=\"text-align: center; width: 22.2127%;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center; width: 19.9828%;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 33.6192%;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh<\/span><\/td>\n<td style=\"text-align: center; width: 23.156%;\"><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: center; width: 22.2127%;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center; width: 19.9828%;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 33.6192%;\"><span style=\"font-weight: 400;\">Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam (Incoterms giao t\u1ea1i n\u1ed9i \u0111\u1ecba)<\/span><\/td>\n<td style=\"text-align: center; width: 23.156%;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td style=\"text-align: center; width: 22.2127%;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td style=\"text-align: center; width: 19.9828%;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 33.6192%;\"><span style=\"font-weight: 400;\">Chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, t\u00e1i b\u1ea3o hi\u1ec3m<\/span><\/td>\n<td style=\"text-align: center; width: 23.156%;\"><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: center; width: 22.2127%;\"><span style=\"font-weight: 400;\">0.1%<\/span><\/td>\n<td style=\"text-align: center; width: 19.9828%;\"><span style=\"font-weight: 400;\">0.1%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 33.6192%;\"><span style=\"font-weight: 400;\">Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u00e0o doanh nghi\u1ec7p Vi\u1ec7t Nam<\/span><\/td>\n<td style=\"text-align: center; width: 23.156%;\"><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: center; width: 22.2127%;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center; width: 19.9828%;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng s\u1ed1 li\u1ec7u tr\u00ean l\u00e0 bi\u1ec3u thu\u1ebf nh\u00e0 th\u1ea7u 2026 chu\u1ea9n m\u1ef1c gi\u00fap doanh nghi\u1ec7p \u0111\u1ecbnh h\u00ecnh nhanh ch\u00f3ng ngh\u0129a v\u1ee5 thu\u1ebf li\u00ean quan khi ti\u1ebfn h\u00e0nh x\u00e2y d\u1ef1ng d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch cho c\u00e1c d\u1ef1 \u00e1n mua s\u1eafm d\u1ecbch v\u1ee5 ho\u1eb7c c\u00f4ng ngh\u1ec7 t\u1eeb n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh \u0111\u1eb7c bi\u1ec7t v\u1ec1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC, \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng bao g\u1ed3m nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c nhau ho\u1eb7c m\u1ed9t ph\u1ea7n gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT, k\u1ebf to\u00e1n c\u1ea7n t\u00e1ch ri\u00eang doanh thu cho t\u1eebng ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 \u00e1p thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec doanh nghi\u1ec7p ph\u1ea3i \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu cao nh\u1ea5t \u0111\u1ed1i v\u1edbi ng\u00e0nh ngh\u1ec1 kinh doanh cho to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng. V\u1ec1 ph\u1ea7n thu\u1ebf TNDN, theo \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, n\u1ebfu cung \u1ee9ng d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a m\u00e0 kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a v\u1edbi gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 th\u00ec \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 thu\u1ebf TNDN l\u00e0 2% tr\u00ean to\u00e0n b\u1ed9 doanh thu.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng hi\u1ec7n nay<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong ba ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf t\u00f9y thu\u1ed9c v\u00e0o quy m\u00f4, h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng c\u1ee7a d\u1ef1 \u00e1n t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb (Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf TNDN tr\u00ean c\u01a1 s\u1edf k\u00ea khai doanh thu, chi ph\u00ed nh\u01b0 m\u1ed9t doanh nghi\u1ec7p Vi\u1ec7t Nam. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng l\u00e0 nh\u00e0 th\u1ea7u c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean v\u00e0 \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (Ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 tr\u00ean doanh thu)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn nh\u1ea5t chi\u1ebfm h\u01a1n 90% s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch hi\u1ec7n nay. B\u00ean Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb tr\u1ef1c ti\u1ebfp ph\u1ea7n thu\u1ebf GTGT v\u00e0 TNDN theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh tr\u00ean doanh thu tr\u01b0\u1edbc khi thanh to\u00e1n cho nh\u00e0 th\u1ea7u ngo\u1ea1i. Nh\u00e0 th\u1ea7u kh\u00f4ng c\u1ea7n \u0111\u0103ng k\u00fd m\u1edf s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb (y\u00eau c\u1ea7u m\u1edf s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi ph\u1ea7n GTGT) nh\u01b0ng n\u1ed9p thu\u1ebf TNDN theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y ph\u00f9 h\u1ee3p cho c\u00e1c d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t quy m\u00f4 l\u1edbn m\u00e0 nh\u00e0 th\u1ea7u mu\u1ed1n t\u1ef1 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ec3 kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u 2026 \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng Net v\u00e0 Gross<\/b><\/h2>\n<figure id=\"attachment_6258\" aria-describedby=\"caption-attachment-6258\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6258\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-thue-nha-thau-2026-doi-voi-hop-dong-Net-va-Gross.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u 2026 \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng Net v\u00e0 Gross\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-thue-nha-thau-2026-doi-voi-hop-dong-Net-va-Gross.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-thue-nha-thau-2026-doi-voi-hop-dong-Net-va-Gross-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-thue-nha-thau-2026-doi-voi-hop-dong-Net-va-Gross-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-thue-nha-thau-2026-doi-voi-hop-dong-Net-va-Gross-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-thue-nha-thau-2026-doi-voi-hop-dong-Net-va-Gross-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6258\" class=\"wp-caption-text\">C\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u 2026 \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng Net v\u00e0 Gross<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf th\u01b0\u01a1ng l\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf, gi\u00e1 tr\u1ecb giao d\u1ecbch th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn theo hai h\u00ecnh th\u1ee9c: Gi\u00e1 Net (nh\u00e0 th\u1ea7u nh\u1eadn tr\u1ecdn v\u1eb9n s\u1ed1 ti\u1ec1n, b\u00ean Vi\u1ec7t Nam ch\u1ecbu thu\u1ebf) v\u00e0 Gi\u00e1 Gross (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf, nh\u00e0 th\u1ea7u t\u1ef1 ch\u1ecbu thu\u1ebf). T\u00f9y v\u00e0o th\u1ecfa thu\u1eadn, c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u 2026 s\u1ebd c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t r\u1ea5t l\u1edbn v\u1ec1 m\u1eb7t s\u1ed1 li\u1ec7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p 1: T\u00ednh thu\u1ebf theo gi\u00e1 Gross (\u0110\u00e3 bao g\u1ed3m thu\u1ebf)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng th\u1ecfa thu\u1eadn gi\u00e1 Gross, doanh thu t\u00ednh thu\u1ebf ch\u00ednh l\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c ghi nh\u1eadn. Vi\u1ec7c t\u00ednh to\u00e1n t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u01a1n gi\u1ea3n theo c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf GTGT = Doanh thu t\u00ednh thu\u1ebf TNDN = Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng Gross.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf GTGT x T\u1ef7 l\u1ec7 % thu\u1ebf GTGT tr\u00ean doanh thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf TNDN x T\u1ef7 l\u1ec7 % thu\u1ebf TNDN tr\u00ean doanh thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf thanh to\u00e1n cho nh\u00e0 th\u1ea7u = Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng Gross &#8211; (Thu\u1ebf GTGT + Thu\u1ebf TNDN).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p 2: T\u00ednh thu\u1ebf theo gi\u00e1 Net (Ch\u01b0a bao g\u1ed3m thu\u1ebf)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi k\u00fd h\u1ee3p \u0111\u1ed3ng Net, b\u00ean Vi\u1ec7t Nam ph\u1ea3i th\u1ef1c hi\u1ec7n quy \u0111\u1ed5i gi\u00e1 tr\u1ecb ch\u01b0a thu\u1ebf sang gi\u00e1 tr\u1ecb \u0111\u00e3 bao g\u1ed3m thu\u1ebf \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf t\u00ednh thu\u1ebf. \u0110\u00e2y l\u00e0 c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026 \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a \u0111\u1ec3 lo\u1ea1i b\u1ecf vi\u1ec7c quy \u0111\u1ed5i v\u00f2ng l\u1eb7p ph\u1ee9c t\u1ea1p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf = Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng Net \/ [1 &#8211; (T\u1ef7 l\u1ec7 % Thu\u1ebf GTGT + T\u1ef7 l\u1ec7 % Thu\u1ebf TNDN)]<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n thu\u1ebf GTGT = Doanh thu t\u00ednh thu\u1ebf x T\u1ef7 l\u1ec7 % Thu\u1ebf GTGT<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n thu\u1ebf TNDN = Doanh thu t\u00ednh thu\u1ebf x T\u1ef7 l\u1ec7 % Thu\u1ebf TNDN<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd quan tr\u1ecdng: C\u00f4ng th\u1ee9c quy \u0111\u1ed5i g\u1ed9p n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng khi c\u1ea3 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u00f9ng m\u1ed9t m\u1ee9c doanh thu quy \u0111\u1ed5i. \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9 c\u00f3 thu\u1ebf su\u1ea5t GTGT v\u00e0 TNDN l\u1ec7ch pha ho\u1eb7c c\u00f3 ph\u1ea7n doanh thu \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m, k\u1ebf to\u00e1n c\u1ea7n b\u00f3c t\u00e1ch t\u1eebng ph\u1ea7n \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c quy \u0111\u1ed5i ri\u00eang l\u1ebb cho t\u1eebng s\u1eafc thu\u1ebf.<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><b><i>See more articles at: <\/i><\/b><a href=\"https:\/\/thue.man.net.vn\/cong-van-1918\/\"><b><i>C\u00f4ng v\u0103n 1918\/CT-CS: Thu\u1ebf TNDN nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i 2026<\/i><\/b><\/a><\/p>\n<\/blockquote>\n<h2 style=\"text-align: justify;\"><b>H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u l\u00e3i vay cho k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn ho\u1eb7c doanh nghi\u1ec7p FDI, vi\u1ec7c nh\u1eadn kho\u1ea3n vay t\u1eeb c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf di\u1ec5n ra r\u1ea5t th\u01b0\u1eddng xuy\u00ean. Kho\u1ea3n l\u00e3i vay thanh to\u00e1n cho n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TNDN v\u1edbi t\u1ef7 l\u1ec7 5% v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf GTGT. Vi\u1ec7c h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u l\u00e3i vay \u0111\u00f2i h\u1ecfi s\u1ef1 chu\u1ea9n x\u00e1c \u0111\u1ec3 kh\u00f4ng b\u1ecb lo\u1ea1i chi ph\u00ed h\u1ee3p l\u00fd khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ph\u00e1t sinh ngh\u0129a v\u1ee5 tr\u1ea3 l\u00e3i vay \u0111\u1ecbnh k\u1ef3 cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n ghi nh\u1eadn chi ph\u00ed v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u00fat to\u00e1n 1: Tr\u00edch tr\u01b0\u1edbc chi ph\u00ed l\u00e3i vay \u0111\u1ecbnh k\u1ef3 ph\u1ea3i tr\u1ea3<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 T\u00e0i kho\u1ea3n 635 &#8211; Chi ph\u00ed t\u00e0i ch\u00ednh (T\u1ed5ng chi ph\u00ed l\u00e3i vay bao g\u1ed3m c\u1ea3 thu\u1ebf n\u1ed9p thay n\u1ebfu l\u00e0 h\u1ee3p \u0111\u1ed3ng Net).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 T\u00e0i kho\u1ea3n 335 &#8211; Chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>B\u00fat to\u00e1n 2: Khi thanh to\u00e1n l\u00e3i vay v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf nh\u00e0 th\u1ea7u<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng Net (Doanh nghi\u1ec7p ch\u1ecbu thu\u1ebf thay):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 T\u00e0i kho\u1ea3n 335 &#8211; Chi ph\u00ed ph\u1ea3i tr\u1ea3 (Ph\u1ea7n gi\u00e1 Net tr\u1ea3 cho nh\u00e0 th\u1ea7u).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 T\u00e0i kho\u1ea3n 635 &#8211; Chi ph\u00ed t\u00e0i ch\u00ednh (Ph\u1ea7n thu\u1ebf nh\u00e0 th\u1ea7u TNDN n\u1ed9p thay).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 T\u00e0i kho\u1ea3n 112 &#8211; Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (S\u1ed1 ti\u1ec1n Net chuy\u1ec3n cho n\u01b0\u1edbc ngo\u00e0i).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 T\u00e0i kho\u1ea3n 33382 &#8211; Thu\u1ebf nh\u00e0 th\u1ea7u TNDN ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng Gross (Nh\u00e0 th\u1ea7u ch\u1ecbu thu\u1ebf):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 T\u00e0i kho\u1ea3n 335 &#8211; Chi ph\u00ed ph\u1ea3i tr\u1ea3 (T\u1ed5ng gi\u00e1 tr\u1ecb Gross).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 T\u00e0i kho\u1ea3n 112 &#8211; Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (S\u1ed1 ti\u1ec1n th\u1ef1c chuy\u1ec3n sau khi tr\u1eeb 5% thu\u1ebf).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 T\u00e0i kho\u1ea3n 33382 &#8211; Thu\u1ebf nh\u00e0 th\u1ea7u TNDN ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>B\u00fat to\u00e1n 3: Khi n\u1ed9p ti\u1ec1n thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0o Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 T\u00e0i kho\u1ea3n 33382 &#8211; Thu\u1ebf nh\u00e0 th\u1ea7u TNDN ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 T\u00e0i kho\u1ea3n 112 &#8211; Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 g\u1ed3m: h\u1ee3p \u0111\u1ed3ng vay \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd v\u1edbi Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc (n\u1ebfu l\u00e0 kho\u1ea3n vay trung v\u00e0 d\u00e0i h\u1ea1n), ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n, t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u k\u00e8m gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 gi\u1ea3i tr\u00ecnh khi ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case study th\u1ef1c t\u1ebf: T\u00ednh to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026 cho d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ef9 thu\u1eadt<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap qu\u00fd \u0111\u1ed9c gi\u1ea3 l\u00e0 c\u00e1c CFO v\u00e0 K\u1ebf to\u00e1n tr\u01b0\u1edfng d\u1ec5 d\u00e0ng h\u00ecnh dung ph\u01b0\u01a1ng th\u1ee9c v\u1eadn h\u00e0nh tr\u00ean th\u1ef1c t\u1ebf, \u0111\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i MAN xin \u0111\u01b0a ra m\u1ed9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u00e0nh c\u00f4ng cho m\u1ed9t \u0111\u1ed1i t\u00e1c FDI trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed t\u1ea1i B\u00ecnh D\u01b0\u01a1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1ed1i c\u1ea3nh t\u00ecnh hu\u1ed1ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00e1ng 3 n\u0103m 2026, C\u00f4ng ty C\u1ed5 ph\u1ea7n C\u00f4ng ngh\u1ec7 ABC (Vi\u1ec7t Nam) k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea m\u1ed9t k\u1ef9 s\u01b0 chuy\u00ean gia t\u1eeb T\u1eadp \u0111o\u00e0n XYZ (Singapore) sang h\u1ed7 tr\u1ee3 l\u1eafp \u0111\u1eb7t v\u00e0 hi\u1ec7u chu\u1ea9n d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t t\u1ef1 \u0111\u1ed9ng h\u00f3a. Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn l\u00e0 20,000 USD (gi\u00e1 Net, ch\u01b0a bao g\u1ed3m thu\u1ebf t\u1ea1i Vi\u1ec7t Nam). T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m thanh to\u00e1n l\u00e0 25,000 VND\/USD.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u00e2n t\u00edch ngh\u0129a v\u1ee5 thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 20\/2026\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC, d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ef9 thu\u1eadt th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam ch\u1ecbu thu\u1ebf nh\u00e0 th\u1ea7u v\u1edbi t\u1ef7 l\u1ec7:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t thu\u1ebf GTGT: 5% (Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t thu\u1ebf TNDN: 5% (Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC)<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c b\u01b0\u1edbc t\u00ednh to\u00e1n th\u1ef1c t\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 1: Quy \u0111\u1ed5i gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng t\u1eeb USD sang VND<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng Net (VND) = 20,000 USD x 25,000 VND\/USD = 500,000,000 VND.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf = 500,000,000 VND \/ [1 &#8211; (5% + 5%)]<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf = 500,000,000 VND \/ 0.90 = 555,555,556 VND.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 3: T\u00ednh to\u00e1n s\u1ed1 thu\u1ebf GTGT v\u00e0 TNDN ph\u1ea3i n\u1ed9p thay<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT nh\u00e0 th\u1ea7u = 555,555,556 VND x 5% = 27,777,778 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN nh\u00e0 th\u1ea7u = 555,555,556 VND x 5% = 27,777,778 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u doanh nghi\u1ec7p ABC ph\u1ea3i n\u1ed9p thay v\u00e0o ng\u00e2n s\u00e1ch l\u00e0 55,555,556 VND.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, t\u1ed5ng chi ph\u00ed th\u1ef1c t\u1ebf m\u00e0 doanh nghi\u1ec7p ABC ph\u1ea3i g\u00e1nh ch\u1ecbu cho d\u1ecbch v\u1ee5 n\u00e0y l\u00e0 555,555,556 VND (trong \u0111\u00f3 chuy\u1ec3n kho\u1ea3n cho \u0111\u1ed1i t\u00e1c Singapore 500,000,000 VND v\u00e0 n\u1ed9p thu\u1ebf nh\u00e0 n\u01b0\u1edbc 55,555,556 VND). To\u00e0n b\u1ed9 chi ph\u00ed n\u00e0y \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn h\u1ee3p l\u00fd v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n ho\u1eb7c chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<blockquote><p><b><i>See more articles at: <\/i><\/b><a href=\"https:\/\/thue.man.net.vn\/thue-nha-thau-doi-voi-lai-vay-nuoc-ngoai\/\"><b><i>Thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i 2025: D\u1ef1 th\u1ea3o \u0111\u1ec1 xu\u1ea5t t\u0103ng g\u1ea5p \u0111\u00f4i thu\u1ebf su\u1ea5t TNDN<\/i><\/b><\/a><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng thay \u0111\u1ed5i c\u1ed1t l\u00f5i c\u1ee7a lu\u1eadt thu\u1ebf nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026 k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh m\u1edbi ban h\u00e0nh mang t\u00ednh \u0111\u1ed3ng nh\u1ea5t cao, gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 nh\u1eefng v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh trong giai \u0111o\u1ea1n tr\u01b0\u1edbc v\u1ec1 vi\u1ec7c quy \u0111\u1ed5i thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 s\u1ed1 h\u00f3a. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec3m c\u1ed1t l\u00f5i doanh nghi\u1ec7p c\u1ea7n l\u01b0u t\u00e2m \u0111\u1ec3 c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chu\u1ea9n h\u00f3a c\u01a1 s\u1edf t\u00ednh thu\u1ebf<\/b><span style=\"font-weight: 400;\">: C\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn m\u1edbi quy \u0111\u1ecbnh th\u1ed1ng nh\u1ea5t vi\u1ec7c t\u00ednh to\u00e1n doanh thu t\u00ednh thu\u1ebf GTGT v\u00e0 TNDN tr\u00ean c\u00f9ng m\u1ed9t c\u01a1 s\u1edf doanh thu quy \u0111\u1ed5i g\u1ed9p. Quy \u0111\u1ecbnh n\u00e0y gi\u00fap lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n s\u1ef1 kh\u00f4ng th\u1ed1ng nh\u1ea5t gi\u1eefa c\u00e1c chi c\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng trong vi\u1ec7c \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c quy \u0111\u1ed5i t\u00e1ch bi\u1ec7t tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd thu\u1ebf d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt s\u1ed1<\/b><span style=\"font-weight: 400;\">: \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt, d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o cung c\u1ea5p qua c\u00e1c n\u1ec1n t\u1ea3ng s\u1ed1 ho\u1eb7c s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed t\u1eeb nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i, m\u1ee9c thu\u1ebf GTGT \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh r\u00f5 r\u1ec7t \u1edf m\u1ee9c 10%. \u0110i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u00e2n s\u00e1ch qu\u1ea3ng c\u00e1o tr\u1ef1c tuy\u1ebfn (Google, Facebook, TikTok) c\u1ee7a c\u00e1c doanh nghi\u1ec7p kinh doanh h\u00e0ng ti\u00eau d\u00f9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ebf t\u00e0i c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf nghi\u00eam ng\u1eb7t<\/b><span style=\"font-weight: 400;\">: Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (bao g\u1ed3m c\u1ea3 ph\u00e1p nh\u00e2n n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u) c\u00f3 ti\u1ec1n thu\u1ebf n\u1ee3 qu\u00e1 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p s\u1ebd b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd ti\u1ebfn \u0111\u1ed9 n\u1ed9p t\u1edd khai v\u00e0 ti\u1ec1n thu\u1ebf sau khi ho\u00e0n t\u1ea5t chuy\u1ec3n kho\u1ea3n ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf nh\u00e0 th\u1ea7u 2026<\/b><\/h2>\n<figure id=\"attachment_6259\" aria-describedby=\"caption-attachment-6259\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6259\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-xu-phat-hanh-chinh-va-cuong-che-no-thue-nha-thau-2026.jpg\" alt=\"Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf nh\u00e0 th\u1ea7u 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-xu-phat-hanh-chinh-va-cuong-che-no-thue-nha-thau-2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-xu-phat-hanh-chinh-va-cuong-che-no-thue-nha-thau-2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-xu-phat-hanh-chinh-va-cuong-che-no-thue-nha-thau-2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-xu-phat-hanh-chinh-va-cuong-che-no-thue-nha-thau-2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-xu-phat-hanh-chinh-va-cuong-che-no-thue-nha-thau-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6259\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf nh\u00e0 th\u1ea7u 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c t\u00ednh to\u00e1n ch\u00ednh x\u00e1c, c\u00e1c doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ebfn c\u00e1c quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 quy tr\u00ecnh c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd ngo\u00e0i \u00fd mu\u1ed1n trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo \u0110i\u1ec1u 47 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi, th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c k\u00ea khai, n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf (ch\u1eadm n\u1ed9p t\u1edd khai, khai sai kh\u00f4ng d\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf (C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Thu\u1ebf) c\u00f3 th\u1ea9m quy\u1ec1n tr\u1ef1c ti\u1ebfp ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c h\u00e0nh vi tr\u1ed1n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 48 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (bao g\u1ed3m doanh nghi\u1ec7p Vi\u1ec7t Nam c\u00f3 ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u) s\u1ebd b\u1ecb \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf nghi\u00eam ng\u1eb7t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ti\u1ec1n thu\u1ebf n\u1ee3 qu\u00e1 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ti\u1ec1n thu\u1ebf n\u1ee3 khi \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ti\u1ec1n thu\u1ebf n\u1ee3 nh\u01b0ng kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u00f3 h\u00e0nh vi ph\u00e1t t\u00e1n, t\u1ea9u t\u00e1n t\u00e0i s\u1ea3n nh\u1eb1m tr\u1ed1n tr\u00e1nh ngh\u0129a v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf theo th\u1eddi h\u1ea1n ghi tr\u00ean quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e3n ho\u1eb7c t\u1ea1m \u0111\u00ecnh ch\u1ec9 thi h\u00e0nh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf c\u00f3 th\u1ec3 \u0111i t\u1eeb phong t\u1ecfa t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, kh\u1ea5u tr\u1eeb ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, cho \u0111\u1ebfn \u0111\u00ecnh ch\u1ec9 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ho\u1eb7c thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia MAN v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u1ea3i qua h\u01a1n 30 n\u0103m ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, \u0111\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y r\u1ee7i ro thu\u1ebf li\u00ean quan \u0111\u1ebfn nh\u00e0 th\u1ea7u ngo\u1ea1i th\u01b0\u1eddng xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c ph\u00e2n lo\u1ea1i sai b\u1ea3n ch\u1ea5t giao d\u1ecbch ngay t\u1eeb kh\u00e2u so\u1ea1n th\u1ea3o h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng nh\u1ea7m l\u1eabn gi\u1eefa h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt \u0111\u01a1n thu\u1ea7n (ch\u1ecbu thu\u1ebf GTGT 5%, TNDN 5%) v\u00e0 h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 hay b\u1ea3n quy\u1ec1n ph\u1ea7n m\u1ec1m (mi\u1ec5n thu\u1ebf GTGT, ch\u1ecbu thu\u1ebf TNDN 10%). Khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m to\u00e1n \u0111\u1ecbnh k\u1ef3, vi\u1ec7c ph\u00e2n lo\u1ea1i sai n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c truy thu thu\u1ebf, ph\u1ea1t ch\u1eadm n\u1ed9p v\u1edbi s\u1ed1 ti\u1ec1n r\u1ea5t l\u1edbn, l\u00e0m \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam hi\u1ec7u qu\u1ea3 m\u00e0 MAN th\u01b0\u1eddng khuy\u1ebfn ngh\u1ecb cho c\u00e1c kh\u00e1ch h\u00e0ng l\u1edbn l\u00e0 t\u1eadn d\u1ee5ng c\u00e1c Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (DTAA) gi\u1eefa Vi\u1ec7t Nam v\u00e0 qu\u1ed1c gia c\u1ee7a nh\u00e0 th\u1ea7u. N\u1ebfu nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, h\u1ecd c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ho\u00e0n to\u00e0n ph\u1ea7n thu\u1ebf TNDN (5% ho\u1eb7c 10%). Tuy nhi\u00ean, \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o mi\u1ec5n gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh l\u00ean c\u01a1 quan qu\u1ea3n l\u00fd trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u1ea3n tr\u1ecb v\u00e0 th\u1ef1c thi ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u 2026 \u0111\u00f2i h\u1ecfi s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn trong doanh nghi\u1ec7p, t\u1eeb kh\u00e2u mua h\u00e0ng, ph\u00e1p ch\u1ebf cho \u0111\u1ebfn ph\u00f2ng k\u1ebf to\u00e1n. Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t theo Th\u00f4ng t\u01b0 20\/2026\/TT-BTC kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt, tr\u00e1nh c\u00e1c r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh do ch\u1eadm n\u1ed9p qu\u00e1 h\u1ea1n, m\u00e0 c\u00f2n m\u1edf ra c\u00e1c c\u01a1 h\u1ed9i t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u1eadn h\u00e0nh th\u00f4ng qua c\u00e1c \u0111i\u1ec1u kho\u1ea3n th\u01b0\u01a1ng l\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng c\u00f3 l\u1ee3i.<\/span><\/p>\n<div class=\"qMYqUG_convSearchResultHighlightRoot\">\n<div class=\"\" data-turn-id-container=\"request-WEB:08fdf01d-d331-4233-bf3f-58d4ef0800c4-0\" data-is-intersecting=\"true\">\n<section class=\"text-token-text-primary w-full focus:outline-none has-data-writing-block:pointer-events-none [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto R6Vx5W_threadScrollVars scroll-mb-[calc(var(--scroll-root-safe-area-inset-bottom,0px)+var(--thread-response-height))] scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" data-turn-id=\"request-WEB:08fdf01d-d331-4233-bf3f-58d4ef0800c4-0\" data-turn-id-container=\"request-WEB:08fdf01d-d331-4233-bf3f-58d4ef0800c4-0\" data-testid=\"conversation-turn-2\" data-scroll-anchor=\"false\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:var(--thread-content-margin-xs,calc(var(--spacing)*4))] @w-sm\/main:[--thread-content-margin:var(--thread-content-margin-sm,calc(var(--spacing)*6))] @w-lg\/main:[--thread-content-margin:var(--thread-content-margin-lg,calc(var(--spacing)*16))] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\">\n<div class=\"flex max-w-full flex-col gap-4 grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal outline-none keyboard-focused:focus-ring [.text-message+&amp;]:mt-1\" dir=\"auto\" tabindex=\"0\" data-message-author-role=\"assistant\" data-message-id=\"8f795e47-0574-4b4c-b7a0-ce347e1e766f\" data-message-model-slug=\"gpt-5-5\" data-turn-start-message=\"true\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden\">\n<div class=\"markdown prose dark:prose-invert wrap-break-word w-full dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"433\" data-is-last-node=\"\" data-is-only-node=\"\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI v\u00e0 t\u1eadp \u0111o\u00e0n l\u1edbn, vi\u1ec7c t\u1ef1 ki\u1ec3m so\u00e1t thu\u1ebf nh\u00e0 th\u1ea7u th\u01b0\u1eddng ph\u1ee9c t\u1ea1p do \u0111\u1eb7c th\u00f9 h\u1ee3p \u0111\u1ed3ng qu\u1ed1c t\u1ebf. MAN &#8211; Master Accountant Network l\u00e0 \u0111\u01a1n v\u1ecb chuy\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf, k\u1ebf to\u00e1n thu\u1ebf, t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u01a1n 30 n\u0103m kinh nghi\u1ec7m, MAN \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf, t\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n v\u00e0 s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3 trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m to\u00e1n.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n<h3 style=\"text-align: justify;\"><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u 2026\u00a0<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a t\u1eeb n\u01b0\u1edbc ngo\u00e0i theo \u0111i\u1ec1u ki\u1ec7n Incoterms DDP c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Theo \u0111i\u1ec1u ki\u1ec7n DDP (Delivered Duty Paid), ng\u01b0\u1eddi b\u00e1n n\u01b0\u1edbc ngo\u00e0i ch\u1ecbu m\u1ecdi r\u1ee7i ro v\u00e0 chi ph\u00ed, bao g\u1ed3m c\u1ea3 th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u v\u00e0 n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 giao h\u00e0ng \u0111\u1ebfn \u0111\u1ecba \u0111i\u1ec3m ch\u1ec9 \u0111\u1ecbnh. Do \u0111\u00f3, ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf nh\u00e0 th\u1ea7u 2026 v\u1edbi t\u1ef7 l\u1ec7 1% GTGT v\u00e0 1% TNDN.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Ti\u1ec1n thu\u1ebf nh\u00e0 th\u1ea7u n\u1ed9p thay cho b\u00ean n\u01b0\u1edbc ngo\u00e0i d\u01b0\u1edbi d\u1ea1ng h\u1ee3p \u0111\u1ed3ng Net c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. Tuy nhi\u00ean, \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c l\u00e0 trong \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u00fd k\u1ebft gi\u1eefa hai b\u00ean ph\u1ea3i ghi r\u00f5 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng l\u00e0 gi\u00e1 Net (ch\u01b0a bao g\u1ed3m thu\u1ebf) v\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thay c\u00e1c lo\u1ea1i thu\u1ebf ph\u00e1t sinh theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Doanh nghi\u1ec7p s\u1eed d\u1ee5ng m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ec3 d\u00f9ng chung cho nhi\u1ec1u nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00e1c nhau \u0111\u01b0\u1ee3c kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng \u0111\u01b0\u1ee3c. Doanh nghi\u1ec7p Vi\u1ec7t Nam khi k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi m\u1ed7i nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u g\u1ed3m 10 s\u1ed1 (ho\u1eb7c m\u00e3 s\u1ed1 thu\u1ebf 13 s\u1ed1 d\u1ef1a tr\u00ean m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean Vi\u1ec7t Nam) ri\u00eang bi\u1ec7t cho t\u1eebng nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 theo d\u00f5i ngh\u0129a v\u1ee5 thu\u1ebf ri\u00eang cho t\u1eebng h\u1ee3p \u0111\u1ed3ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Tr\u01b0\u1eddng h\u1ee3p n\u00e0o nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i b\u00e1n nguy\u00ean li\u1ec7u v\u00e0o Vi\u1ec7t Nam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN nh\u00e0 th\u1ea7u?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i b\u00e1n h\u00e0ng h\u00f3a l\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n t\u1ea1i kho ngo\u1ea1i quan, khu phi thu\u1ebf quan \u0111\u1ec3 nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t ho\u1eb7c gia c\u00f4ng h\u00e0ng xu\u1ea5t kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNDN nh\u00e0 th\u1ea7u. Quy \u0111\u1ecbnh n\u00e0y c\u0169ng \u00e1p d\u1ee5ng khi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t giao linh ki\u1ec7n cho doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t kh\u00e1c \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p tr\u1ef1c ti\u1ebfp (kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n), doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p t\u1edd khai v\u00e0 ti\u1ec1n thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf (ng\u00e0y th\u1ef1c hi\u1ec7n chuy\u1ec3n ti\u1ec1n cho nh\u00e0 th\u1ea7u ngo\u1ea1i). Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u0103ng k\u00fd khai thu\u1ebf theo th\u00e1ng, th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a t\u1eeb n\u01b0\u1edbc ngo\u00e0i theo \u0111i\u1ec1u ki\u1ec7n Incoterms DDP c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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V\u1edbi s\u1ef1 ra \u0111\u1eddi c\u1ee7a Th\u00f4ng t\u01b0 20\/2026\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC, h\u00e0nh lang ph\u00e1p l\u00fd v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc [&hellip;]<\/p>","protected":false},"author":4,"featured_media":6261,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2,4,3],"tags":[],"class_list":["post-6257","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-gtgt","category-thue-tncn","category-thue-tndn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6257","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=6257"}],"version-history":[{"count":2,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6257\/revisions"}],"predecessor-version":[{"id":6263,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6257\/revisions\/6263"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6261"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=6257"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=6257"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=6257"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}