{"id":6358,"date":"2026-06-01T17:06:45","date_gmt":"2026-06-01T10:06:45","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6358"},"modified":"2026-06-01T17:06:45","modified_gmt":"2026-06-01T10:06:45","slug":"cach-lap-to-khai-quyet-toan-thue-tndn-bi-lo","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cach-lap-to-khai-quyet-toan-thue-tndn-bi-lo\/","title":{"rendered":"C\u00e1ch l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN b\u1ecb l\u1ed7"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thue.man.net.vn\/quyet-toan-thue-tndn\/\"><span style=\"font-weight: 400;\">Corporate income tax settlement<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. Ngay c\u1ea3 khi k\u1ebft qu\u1ea3 kinh doanh trong n\u0103m b\u1ecb l\u1ed7, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 khai b\u00e1o n\u00e0y \u0111\u1ea7y \u0111\u1ee7. Vi\u1ec7c ho\u00e0n th\u00e0nh t\u1edd khai kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb trong t\u01b0\u01a1ng lai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p th\u01b0\u1eddng ch\u1ee7 quan cho r\u1eb1ng doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec kh\u00f4ng c\u1ea7n qu\u00e1 ch\u00fa tr\u1ecdng v\u00e0o t\u1edd khai. Tuy nhi\u00ean, sai s\u00f3t trong c\u00e1ch l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf tndn b\u1ecb l\u1ed7 c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t \u0111i quy\u1ec1n chuy\u1ec3n l\u1ed7 cho c\u00e1c n\u0103m sau. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1eebng b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m HTKK \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i \u00edch h\u1ee3p ph\u00e1p cho doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u00f4ng tin nhanh v\u1ec1 c\u00e1ch l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN b\u1ecb l\u1ed7<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecbnh ngh\u0129a:<\/b><span style=\"font-weight: 400;\"> C\u00e1ch l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf tndn b\u1ecb l\u1ed7 l\u00e0 quy tr\u00ecnh k\u00ea khai ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh v\u00e0 chuy\u1ec3n l\u1ed7 tr\u00ean m\u1eabu t\u1edd khai 03\/TNDN c\u00f9ng ph\u1ee5 l\u1ee5c k\u00e8m theo khi doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u00ednh thu\u1ebf \u00e2m d\u01b0\u1edbi s\u1ef1 h\u01b0\u1edbng d\u1eabn c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee5c \u0111\u00edch:<\/b><span style=\"font-weight: 400;\"> X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 l\u1ed7 th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn, thi\u1ebft l\u1eadp quy\u1ec1n chuy\u1ec3n l\u1ed7 li\u00ean t\u1ee5c trong v\u00f2ng 5 n\u0103m \u0111\u1ec3 gi\u1ea3m tr\u1eeb thu\u1ebf ph\u1ea3i n\u1ed9p khi doanh nghi\u1ec7p c\u00f3 l\u00e3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Applicable objects:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, startup, c\u00e1c \u0111\u01a1n v\u1ecb \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ho\u1eb7c g\u1eb7p kh\u00f3 kh\u0103n v\u1ec1 th\u1ecb tr\u01b0\u1eddng d\u1eabn \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh \u00e2m trong n\u0103m t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n:<\/b><span style=\"font-weight: 400;\"> No later than the last day of the third month following the end of the calendar year or fiscal year.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Quy\u1ebft to\u00e1n thu\u1ebf TNDN khi b\u1ecb l\u1ed7 l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n?<\/b><\/h2>\n<figure id=\"attachment_6360\" aria-describedby=\"caption-attachment-6360\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6360\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-lap-to-khai-quyet-toan-thue-TNDN-bi-lo-Quyet-toan-thue-TNDN-khi-bi-lo-la-gi-va-tai-sao-bat-buoc-phai-thuc-hien.jpg\" alt=\"C\u00e1ch l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN b\u1ecb l\u1ed7 - Quy\u1ebft to\u00e1n thu\u1ebf TNDN khi b\u1ecb l\u1ed7 l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-lap-to-khai-quyet-toan-thue-TNDN-bi-lo-Quyet-toan-thue-TNDN-khi-bi-lo-la-gi-va-tai-sao-bat-buoc-phai-thuc-hien.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-lap-to-khai-quyet-toan-thue-TNDN-bi-lo-Quyet-toan-thue-TNDN-khi-bi-lo-la-gi-va-tai-sao-bat-buoc-phai-thuc-hien-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-lap-to-khai-quyet-toan-thue-TNDN-bi-lo-Quyet-toan-thue-TNDN-khi-bi-lo-la-gi-va-tai-sao-bat-buoc-phai-thuc-hien-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-lap-to-khai-quyet-toan-thue-TNDN-bi-lo-Quyet-toan-thue-TNDN-khi-bi-lo-la-gi-va-tai-sao-bat-buoc-phai-thuc-hien-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-lap-to-khai-quyet-toan-thue-TNDN-bi-lo-Quyet-toan-thue-TNDN-khi-bi-lo-la-gi-va-tai-sao-bat-buoc-phai-thuc-hien-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6360\" class=\"wp-caption-text\">C\u00e1ch l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN b\u1ecb l\u1ed7 &#8211; Quy\u1ebft to\u00e1n thu\u1ebf TNDN khi b\u1ecb l\u1ed7 l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n<\/figcaption><\/figure>\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 vi\u1ec7c kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai <\/span><a href=\"https:\/\/thue.man.net.vn\/quyet-toan-thue\/\"><span style=\"font-weight: 400;\">tax settlement<\/span><\/a><span style=\"font-weight: 400;\">. Theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam, quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a m\u1ed9t n\u0103m t\u00e0i ch\u00ednh. D\u00f9 k\u1ebft qu\u1ea3 kinh doanh l\u00e3i hay l\u1ed7, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n \u0111\u1ec3 c\u01a1 quan qu\u1ea3n l\u00fd gi\u00e1m s\u00e1t d\u00f2ng ti\u1ec1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u1ecb l\u1ed7 \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 khi doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u00ednh thu\u1ebf \u00e2m. S\u1ed1 l\u1ed7 n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n d\u1ef1a tr\u00ean c\u00f4ng th\u1ee9c lu\u1eadt \u0111\u1ecbnh, kh\u00e1c bi\u1ec7t ho\u00e0n to\u00e0n so v\u1edbi s\u1ed1 l\u1ed7 tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u1ebf to\u00e1n. Vi\u1ec7c khai b\u00e1o s\u1ed1 l\u1ed7 n\u00e0y gi\u00fap c\u01a1 quan thu\u1ebf ghi nh\u1eadn t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p m\u1ed9t c\u00e1ch minh b\u1ea1ch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng n\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n, c\u01a1 quan thu\u1ebf s\u1ebd x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 125\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">. M\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 l\u00ean t\u1edbi h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng t\u00f9y thu\u1ed9c v\u00e0o th\u1eddi gian ch\u1eadm n\u1ed9p. Do \u0111\u00f3, vi\u1ec7c n\u1eafm v\u1eefng c\u00e1ch l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf tndn b\u1ecb l\u1ed7 l\u00e0 nhi\u1ec7m v\u1ee5 b\u1eaft bu\u1ed9c c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kinh nghi\u1ec7m t\u1eeb c\u00e1c chuy\u00ean gia t\u1ea1i MAN, vi\u1ec7c l\u1eadp t\u1edd khai khi b\u1ecb l\u1ed7 \u0111\u00f2i h\u1ecfi s\u1ef1 c\u1ea9n tr\u1ecdng cao h\u01a1n c\u1ea3 khi c\u00f3 l\u00e3i. B\u1edfi l\u1ebd, c\u01a1 quan thu\u1ebf th\u01b0\u1eddng thanh tra r\u1ea5t k\u1ef9 c\u00e1c doanh nghi\u1ec7p b\u00e1o l\u1ed7 li\u00ean t\u1ee5c \u0111\u1ec3 ph\u00f2ng ng\u1eeba t\u00ecnh tr\u1ea1ng chuy\u1ec3n gi\u00e1 ho\u1eb7c tr\u1ed1n thu\u1ebf. M\u1ed9t t\u1edd khai chu\u1ea9n ch\u1ec9nh ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb truy thu khi thanh tra sau n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh l\u1ed7 v\u00e0 chuy\u1ec3n l\u1ed7<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd cho vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 chuy\u1ec3n l\u1ed7 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 t\u1ea1i Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn. C\u1ee5 th\u1ec3, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-78-2014-TT-BTC-huong-dan-218-2013-ND-CP-thi-hanh-Luat-Thue-thu-nhap-doanh-nghiep-236976.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 78\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 80\/2021\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 hai v\u0103n b\u1ea3n c\u1ed1t l\u00f5i chi ph\u1ed1i ho\u1ea1t \u0111\u1ed9ng n\u00e0y. Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt c\u00e1c v\u0103n b\u1ea3n n\u00e0y \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1ed7 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch \u00e2m c\u1ee7a thu nh\u1eadp t\u00ednh thu\u1ebf. Kho\u1ea3n n\u00e0y ch\u01b0a bao g\u1ed3m c\u00e1c kho\u1ea3n l\u1ed7 c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang. C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1eeb \u0111i thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy t\u1eafc chuy\u1ec3n l\u1ed7 quan tr\u1ecdng nh\u1ea5t l\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m. Th\u1eddi gian n\u00e0y t\u00ednh li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7. N\u1ebfu qu\u00e1 th\u1eddi h\u1ea1n 5 n\u0103m m\u00e0 s\u1ed1 l\u1ed7 ch\u01b0a \u0111\u01b0\u1ee3c chuy\u1ec3n h\u1ebft, doanh nghi\u1ec7p s\u1ebd m\u1ea5t quy\u1ec1n chuy\u1ec3n s\u1ed1 l\u1ed7 c\u00f2n l\u1ea1i \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd chuy\u1ec3n l\u1ed7 v\u01b0\u1ee3t qu\u00e1 s\u1ed1 l\u00e3i ph\u00e1t sinh trong n\u0103m k\u1ebf ti\u1ebfp. S\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1ed1i \u0111a ch\u1ec9 b\u1eb1ng s\u1ed1 thu nh\u1eadp t\u00ednh thu\u1ebf d\u01b0\u01a1ng c\u1ee7a n\u0103m chuy\u1ec3n l\u1ed7. C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng, vi\u1ec7c theo d\u00f5i th\u1eddi h\u1ea1n v\u00e0 s\u1ed1 d\u01b0 l\u1ed7 c\u1ee7a t\u1eebng n\u0103m l\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u1ec3 kh\u00f4ng l\u00e0m m\u1ea5t \u0111i quy\u1ec1n l\u1ee3i thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf tndn b\u1ecb l\u1ed7 tr\u00ean HTKK chi ti\u1ebft t\u1eebng b\u01b0\u1edbc<\/b><\/h2>\n<figure id=\"attachment_6362\" aria-describedby=\"caption-attachment-6362\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6362\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-cach-lap-to-khai-quyet-toan-thue-TNDN-bi-lo-tren-HTKK-chi-tiet-tung-buoc.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN b\u1ecb l\u1ed7 tr\u00ean HTKK chi ti\u1ebft t\u1eebng b\u01b0\u1edbc\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-cach-lap-to-khai-quyet-toan-thue-TNDN-bi-lo-tren-HTKK-chi-tiet-tung-buoc.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-cach-lap-to-khai-quyet-toan-thue-TNDN-bi-lo-tren-HTKK-chi-tiet-tung-buoc-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-cach-lap-to-khai-quyet-toan-thue-TNDN-bi-lo-tren-HTKK-chi-tiet-tung-buoc-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-cach-lap-to-khai-quyet-toan-thue-TNDN-bi-lo-tren-HTKK-chi-tiet-tung-buoc-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-cach-lap-to-khai-quyet-toan-thue-TNDN-bi-lo-tren-HTKK-chi-tiet-tung-buoc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6362\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN b\u1ecb l\u1ed7 tr\u00ean HTKK chi ti\u1ebft t\u1eebng b\u01b0\u1edbc<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai, k\u1ebf to\u00e1n c\u1ea7n s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m H\u1ed7 tr\u1ee3 k\u00ea khai (HTKK) phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t. Vi\u1ec7c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m c\u0169 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn l\u1ed7i \u0111\u1ecbnh d\u1ea1ng ho\u1eb7c thi\u1ebfu c\u00e1c ch\u1ec9 ti\u00eau m\u1edbi theo th\u00f4ng t\u01b0 hi\u1ec7n h\u00e0nh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 quy tr\u00ecnh 3 b\u01b0\u1edbc th\u1ef1c hi\u1ec7n chi ti\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 1: Chu\u1ea9n b\u1ecb s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ed7 th\u1ef1c t\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u1eb7c bi\u1ec7t l\u00e0 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u01b0\u1edbc khi m\u1edf HTKK. S\u1ed1 li\u1ec7u t\u1ea1i ch\u1ec9 ti\u00eau L\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf (m\u00e3 s\u1ed1 50 tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh) s\u1ebd l\u00e0 \u0111i\u1ec3m xu\u1ea5t ph\u00e1t. \u0110\u00e2y l\u00e0 d\u1eef li\u1ec7u g\u1ed1c \u0111\u1ec3 \u0111\u01b0a v\u00e0o t\u1edd khai quy\u1ebft to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi c\u00f3 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, k\u1ebf to\u00e1n ph\u1ea3i l\u1ecdc ra c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo Lu\u1eadt thu\u1ebf. Nh\u1eefng kho\u1ea3n n\u00e0y bao g\u1ed3m chi ph\u00ed kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7, chi ph\u00ed v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c, ho\u1eb7c c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh. T\u1ed5ng c\u00e1c kho\u1ea3n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u00ean t\u1edd khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u0169ng c\u1ea7n t\u1ed5ng h\u1ee3p l\u1ea1i c\u00e1c t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a 5 n\u0103m tr\u01b0\u1edbc \u0111\u00f3. Vi\u1ec7c n\u00e0y nh\u1eb1m m\u1ee5c \u0111\u00edch x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n trong n\u0103m nay. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng l\u01b0u tr\u1eef t\u1ed1t h\u1ed3 s\u01a1 n\u00e0y, vi\u1ec7c l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 s\u1ebd g\u1eb7p r\u1ea5t nhi\u1ec1u kh\u00f3 kh\u0103n v\u00e0 d\u1ec5 sai s\u00f3t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 2: \u0110i\u1ec1n ch\u1ec9 ti\u00eau tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (M\u1eabu 03\/TNDN)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u0103ng nh\u1eadp v\u00e0o HTKK, b\u1ea1n ch\u1ecdn m\u1ee5c Thu\u1ebf Thu Nh\u1eadp Doanh Nghi\u1ec7p, sau \u0111\u00f3 ch\u1ecdn T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (03\/TNDN). H\u00e3y ch\u1ecdn \u0111\u00fang n\u0103m t\u00ednh thu\u1ebf v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo, b\u1eaft bu\u1ed9c ph\u1ea3i ch\u1ecdn <\/span><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/tai-mau-phu-luc-031atndn-theo-thong-tu-80--phu-luc-ket-qua-hoat-dong-san-xuat-kinh-doanh-138036822.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Appendix 03-1A\/TNDN<\/span><\/a><span style=\"font-weight: 400;\"> (k\u1ebft qu\u1ea3 kinh doanh) v\u00e0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat-doanh-nghiep\/bai-viet\/tai-file-word-mau-phu-luc-chuyen-lo-2025-theo-mau-03-2-tndn-va-huong-dan-cach-dien-14720.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Appendix 03-2A\/TNDN<\/span><\/a><span style=\"font-weight: 400;\"> (chuy\u1ec3n l\u1ed7).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean t\u1edd khai ch\u00ednh, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng li\u00ean k\u1ebft s\u1ed1 li\u1ec7u t\u1eeb Ph\u1ee5 l\u1ee5c 03-1A sang ch\u1ec9 ti\u00eau A1 (L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf). N\u1ebfu doanh nghi\u1ec7p l\u1ed7, ch\u1ec9 ti\u00eau A1 s\u1ebd hi\u1ec3n th\u1ecb gi\u00e1 tr\u1ecb \u00e2m. K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra k\u1ef9 s\u1ed1 li\u1ec7u n\u00e0y c\u00f3 kh\u1edbp v\u1edbi B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u00e3 n\u1ed9p hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u1ebfp theo, k\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh \u0111i\u1ec1n c\u00e1c ch\u1ec9 ti\u00eau \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i m\u1ee5c B. Ch\u1ec9 ti\u00eau B4 (C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb) l\u00e0 n\u01a1i nh\u1eadp t\u1ed5ng c\u00e1c chi ph\u00ed kh\u00f4ng h\u1ee3p l\u1ec7 \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u1edf B\u01b0\u1edbc 1. Khi nh\u1eadp s\u1ed1 li\u1ec7u v\u00e0o B4, gi\u00e1 tr\u1ecb thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i ch\u1ec9 ti\u00eau C1 s\u1ebd thay \u0111\u1ed5i t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu sau khi \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i m\u1ee5c B m\u00e0 ch\u1ec9 ti\u00eau C1 v\u1eabn c\u00f3 gi\u00e1 tr\u1ecb \u00e2m, \u0111i\u1ec1u \u0111\u00f3 ngh\u0129a l\u00e0 doanh nghi\u1ec7p th\u1ef1c s\u1ef1 b\u1ecb l\u1ed7 thu\u1ebf trong n\u0103m. L\u00fac n\u00e0y, ch\u1ec9 ti\u00eau C3 (S\u1ed1 l\u1ed7 t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang) v\u00e0 ch\u1ec9 ti\u00eau C4 (Thu nh\u1eadp t\u00ednh thu\u1ebf) \u0111\u1ec1u s\u1ebd b\u1eb1ng 0 ho\u1eb7c kh\u00f4ng hi\u1ec3n th\u1ecb s\u1ed1 d\u01b0\u01a1ng. Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">corporate income tax<\/span><\/a><span style=\"font-weight: 400;\"> cho n\u0103m t\u00e0i ch\u00ednh n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 3: L\u1eadp Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 (M\u1eabu 03-2A\/TNDN) tr\u00ean h\u1ec7 th\u1ed1ng HTKK<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu ph\u1ee5 l\u1ee5c 03-2A\/TNDN l\u00e0 ch\u1ee9ng t\u1eeb ph\u00e1p l\u00fd \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u1edbi c\u01a1 quan thu\u1ebf. N\u1ebfu doanh nghi\u1ec7p b\u1ecb l\u1ed7 trong n\u0103m nay (ch\u1ec9 ti\u00eau C1 \u00e2m), doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc v\u00e0o n\u0103m nay. Do \u0111\u00f3, tr\u00ean ph\u1ee5 l\u1ee5c 03-2A, c\u1ed9t s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n trong k\u1ef3 n\u00e0y s\u1ebd \u0111\u1ec3 tr\u1ed1ng ho\u1eb7c b\u1eb1ng 0.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, k\u1ebf to\u00e1n v\u1eabn ph\u1ea3i \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 s\u1ed1 l\u1ed7 c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc v\u00e0o b\u1ea3ng \u0111\u1ec3 theo d\u00f5i. C\u1ed9t s\u1ed1 l\u1ed7 ph\u00e1t sinh ph\u1ea3n \u00e1nh s\u1ed1 l\u1ed7 th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng n\u0103m t\u00e0i ch\u00ednh c\u0169. C\u1ed9t s\u1ed1 l\u1ed7 \u0111\u00e3 chuy\u1ec3n trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc th\u1ec3 hi\u1ec7n l\u01b0\u1ee3ng l\u1ed7 \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o nh\u1eefng n\u0103m c\u00f3 l\u00e3i tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng HTKK s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n s\u1ed1 l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf sau d\u1ef1a tr\u00ean d\u1eef li\u1ec7u nh\u1eadp v\u00e0o. K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u n\u00e0y v\u1edbi s\u1ed5 s\u00e1ch n\u1ed9i b\u1ed9 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n. Vi\u1ec7c nh\u1eadp sai m\u1ed9t con s\u1ed1 tr\u00ean ph\u1ee5 l\u1ee5c n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf quy\u1ec1n chuy\u1ec3n l\u1ed7 khi quy\u1ebft to\u00e1n th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi ho\u00e0n th\u00e0nh ph\u1ee5 l\u1ee5c 03-2A v\u00e0 t\u1edd khai ch\u00ednh, k\u1ebf to\u00e1n nh\u1ea5n n\u00fat Ghi \u0111\u1ec3 ki\u1ec3m tra l\u1ed7i h\u1ec7 th\u1ed1ng. N\u1ebfu kh\u00f4ng c\u00f3 c\u1ea3nh b\u00e1o \u0111\u1ecf, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n k\u1ebft xu\u1ea5t t\u1edd khai d\u01b0\u1edbi d\u1ea1ng file XML \u0111\u1ec3 n\u1ed9p qua c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. \u0110\u1eebng qu\u00ean in v\u00e0 l\u01b0u tr\u1eef b\u1ea3n c\u1ee9ng k\u00e8m theo h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb li\u00ean quan t\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n c\u1ea3m th\u1ea5y vi\u1ec7c t\u1ef1 l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN b\u1ecb l\u1ed7 qu\u00e1 ph\u1ee9c t\u1ea1p ho\u1eb7c lo ng\u1ea1i c\u00e1c sai s\u00f3t \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n chuy\u1ec3n l\u1ed7 trong t\u01b0\u01a1ng lai, h\u00e3y li\u00ean h\u1ec7 MAN \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3. <\/span><\/i><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue-thu-nhap-doanh-nghiep\/\"><i><span style=\"font-weight: 400;\">Corporate income tax settlement service<\/span><\/i><\/a><i><span style=\"font-weight: 400;\"> c\u1ee7a MAN gi\u00fap doanh nghi\u1ec7p r\u00e0 so\u00e1t h\u1ed3 s\u01a1, k\u00ea khai \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a c\u00e1c r\u1ee7i ro v\u1ec1 thu\u1ebf.\u00a0<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/thue.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for a Quote <\/span><\/a><\/div><\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>H\u01b0\u1edbng d\u1eabn l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 quy\u1ebft to\u00e1n thu\u1ebf TNDN chi ti\u1ebft<\/b><\/h2>\n<figure id=\"attachment_6359\" aria-describedby=\"caption-attachment-6359\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6359\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-lap-to-khai-quyet-toan-thue-TNDN-bi-lo-Huong-dan-lap-phu-luc-chuyen-lo-quyet-toan-thue-TNDN-chi-tiet.jpg\" alt=\"C\u00e1ch l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN b\u1ecb l\u1ed7 - H\u01b0\u1edbng d\u1eabn l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 quy\u1ebft to\u00e1n thu\u1ebf TNDN chi ti\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-lap-to-khai-quyet-toan-thue-TNDN-bi-lo-Huong-dan-lap-phu-luc-chuyen-lo-quyet-toan-thue-TNDN-chi-tiet.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-lap-to-khai-quyet-toan-thue-TNDN-bi-lo-Huong-dan-lap-phu-luc-chuyen-lo-quyet-toan-thue-TNDN-chi-tiet-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-lap-to-khai-quyet-toan-thue-TNDN-bi-lo-Huong-dan-lap-phu-luc-chuyen-lo-quyet-toan-thue-TNDN-chi-tiet-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-lap-to-khai-quyet-toan-thue-TNDN-bi-lo-Huong-dan-lap-phu-luc-chuyen-lo-quyet-toan-thue-TNDN-chi-tiet-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-lap-to-khai-quyet-toan-thue-TNDN-bi-lo-Huong-dan-lap-phu-luc-chuyen-lo-quyet-toan-thue-TNDN-chi-tiet-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6359\" class=\"wp-caption-text\">C\u00e1ch l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN b\u1ecb l\u1ed7 &#8211; H\u01b0\u1edbng d\u1eabn l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 quy\u1ebft to\u00e1n thu\u1ebf TNDN chi ti\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong k\u1ebft c\u1ea5u h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n, <\/span><a href=\"https:\/\/thue.man.net.vn\/phu-luc-chuyen-lo-quyet-toan-thue-tndn\/\"><b>ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/b><\/a><span style=\"font-weight: 400;\"> (M\u1eabu s\u1ed1 03-2A\/TNDN) \u0111\u00f3ng vai tr\u00f2 l\u00e0 b\u1ea3ng t\u00ednh to\u00e1n c\u00f3 t\u00ednh ph\u00e1p l\u00fd cao nh\u1ea5t \u0111\u1ec3 b\u1ea3o to\u00e0n quy\u1ec1n chuy\u1ec3n l\u1ed7. R\u1ea5t nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p k\u1ebf to\u00e1n d\u00f9 x\u00e1c \u0111\u1ecbnh \u0111\u00fang s\u1ed1 l\u1ed7 ph\u00e1t sinh nh\u01b0ng do k\u00ea khai sai ph\u1ee5 l\u1ee5c n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb thanh tra thu\u1ebf lo\u1ea1i b\u1ecf chi ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi doanh nghi\u1ec7p b\u01b0\u1edbc v\u00e0o chu k\u1ef3 kinh doanh c\u00f3 l\u00e3i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u01a1 ch\u1ebf v\u1eadn h\u00e0nh c\u1ee7a ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c n\u00e0y ho\u1ea1t \u0111\u1ed9ng d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc theo d\u00f5i l\u1ecbch s\u1eed v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u l\u0169y k\u1ebf c\u1ee7a 5 n\u0103m t\u00e0i ch\u00ednh g\u1ea7n nh\u1ea5t. H\u1ec7 th\u1ed1ng HTKK thi\u1ebft l\u1eadp b\u1ea3ng t\u00ednh n\u00e0y \u0111\u1ec3 ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd vi\u1ec7c chuy\u1ec3n l\u1ed7 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 thu nh\u1eadp t\u00ednh thu\u1ebf d\u01b0\u01a1ng c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng ng\u1eaft qu\u00e3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i c\u1ea7n nh\u1edb l\u00e0 ph\u1ee5 l\u1ee5c ch\u1ec9 ph\u00e1t sinh s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf t\u1ea1i c\u1ed9t &#8220;S\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n trong k\u1ef3 t\u00ednh thu\u1ebf n\u00e0y&#8221; khi v\u00e0 ch\u1ec9 khi ch\u1ec9 ti\u00eau C1 tr\u00ean t\u1edd khai ch\u00ednh 03\/TNDN c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u01a1ng. N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n ti\u1ebfp t\u1ee5c c\u00f3 k\u1ebft qu\u1ea3 kinh doanh \u00e2m trong n\u0103m nay, ph\u1ee5 l\u1ee5c n\u00e0y v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ec3 l\u01b0u tr\u1eef s\u1ed1 d\u01b0, nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb cho n\u0103m nay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch \u0111i\u1ec1n ch\u00ednh x\u00e1c c\u00e1c c\u1ed9t ch\u1ec9 ti\u00eau tr\u00ean M\u1eabu 03-2A\/TNDN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ho\u00e0n thi\u1ec7n ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 quy\u1ebft to\u00e1n thu\u1ebf TNDN, k\u1ebf to\u00e1n c\u1ea7n tra c\u1ee9u l\u1ea1i h\u1ec7 th\u1ed1ng t\u1edd khai quy\u1ebft to\u00e1n c\u1ee7a 5 n\u0103m li\u00ean ti\u1ebfp tr\u01b0\u1edbc \u0111\u00f3 v\u00e0 \u0111i\u1ec1n th\u00f4ng tin v\u00e0o b\u1ea3ng theo k\u1ebft c\u1ea5u t\u1eebng d\u00f2ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng n\u0103m ph\u00e1t sinh l\u1ed7:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u1ed9t (1) &#8211; N\u0103m ph\u00e1t sinh l\u1ed7:<\/b><span style=\"font-weight: 400;\"> Ghi r\u00f5 n\u0103m t\u00e0i ch\u00ednh ph\u00e1t sinh kho\u1ea3n l\u1ed7 t\u00ednh thu\u1ebf c\u1ea7n chuy\u1ec3n (v\u00ed d\u1ee5: n\u0103m 2021, 2022).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u1ed9t (2) &#8211; S\u1ed1 l\u1ed7 ph\u00e1t sinh:<\/b><span style=\"font-weight: 400;\"> Nh\u1eadp s\u1ed1 l\u1ed7 th\u1ef1c t\u1ebf d\u1ef1a tr\u00ean ch\u1ec9 ti\u00eau C1 (n\u1ebfu \u00e2m) ho\u1eb7c ch\u1ec9 ti\u00eau C4 (n\u1ebfu \u00e2m, t\u00f9y theo m\u1eabu t\u1edd khai c\u0169) c\u1ee7a t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN ch\u00ednh th\u1ee9c c\u1ee7a n\u0103m \u0111\u00f3. S\u1ed1 li\u1ec7u n\u00e0y ph\u1ea3i l\u00e0 s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng gi\u1ea3m theo lu\u1eadt thu\u1ebf, tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng l\u1ea5y s\u1ed1 l\u1ed7 tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u1ed9t (3) &#8211; S\u1ed1 l\u1ed7 \u0111\u00e3 chuy\u1ec3n trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc:<\/b><span style=\"font-weight: 400;\"> Nh\u1eadp t\u1ed5ng s\u1ed1 l\u1ed7 c\u1ee7a n\u0103m \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a c\u00e1c n\u0103m c\u00f3 l\u00e3i tr\u01b0\u1edbc n\u0103m hi\u1ec7n t\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u1ed9t (4) &#8211; S\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n trong k\u1ef3 t\u00ednh thu\u1ebf n\u00e0y:<\/b><span style=\"font-weight: 400;\"> \u0110\u00e2y l\u00e0 s\u1ed1 l\u1ed7 th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m nay. S\u1ed1 ti\u1ec1n t\u1ea1i c\u1ed9t n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c l\u1edbn h\u01a1n thu nh\u1eadp t\u00ednh thu\u1ebf ch\u01b0a chuy\u1ec3n l\u1ed7 c\u1ee7a n\u0103m nay v\u00e0 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n (C\u1ed9t 2 tr\u1eeb C\u1ed9t 3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u1ed9t (5) &#8211; S\u1ed1 l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf sau:<\/b><span style=\"font-weight: 400;\"> H\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n theo c\u00f4ng th\u1ee9c: C\u1ed9t (5) b\u1eb1ng C\u1ed9t (2) tr\u1eeb C\u1ed9t (3) tr\u1eeb C\u1ed9t (4). \u0110\u00e2y ch\u00ednh l\u00e0 s\u1ed1 d\u01b0 l\u1ed7 \u0111\u1ec3 ti\u1ebfp t\u1ee5c theo d\u00f5i cho c\u00e1c n\u0103m ti\u1ebfp theo n\u1ebfu ch\u01b0a h\u1ebft th\u1eddi h\u1ea1n 5 n\u0103m.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Nh\u1eefng l\u01b0u \u00fd qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1eeb chuy\u00ean gia MAN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kinh nghi\u1ec7m th\u1ef1c ti\u1ec5n t\u1eeb d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf chuy\u00ean nghi\u1ec7p t\u1ea1i MAN, l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 k\u1ebf to\u00e1n t\u1ef1 \u0111\u1ed9ng g\u1ed9p chung to\u00e0n b\u1ed9 s\u1ed1 l\u1ed7 c\u1ee7a nhi\u1ec1u n\u0103m tr\u01b0\u1edbc v\u00e0o m\u1ed9t d\u00f2ng duy nh\u1ea5t tr\u00ean ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 quy\u1ebft to\u00e1n thu\u1ebf TNDN. Quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c l\u00e0 ph\u1ea3i t\u00e1ch ri\u00eang bi\u1ec7t s\u1ed1 li\u1ec7u c\u1ee7a t\u1eebng n\u0103m \u0111\u1ec3 c\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c 5 n\u0103m c\u1ee7a t\u1eebng kho\u1ea3n l\u1ed7 c\u1ee5 th\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p sau khi t\u1ef1 quy\u1ebft to\u00e1n l\u1ed7 nh\u01b0ng qua qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf b\u1ecb \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 l\u1ed7, k\u1ebf to\u00e1n ph\u1ea3i s\u1eed d\u1ee5ng s\u1ed1 l\u1ed7 sau thanh tra \u0111\u1ec3 k\u00ea khai v\u00e0o ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 c\u1ee7a c\u00e1c n\u0103m ti\u1ebfp theo. Vi\u1ec7c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng s\u1ed1 l\u1ed7 t\u1ef1 khai ban \u0111\u1ea7u sau khi \u0111\u00e3 c\u00f3 bi\u00ean b\u1ea3n thanh tra l\u00e0 h\u00e0nh vi sai lu\u1eadt v\u00e0 s\u1ebd d\u1eabn \u0111\u1ebfn c\u00e1c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p nghi\u00eam tr\u1ecdng v\u1ec1 sau.<\/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\/bang-gia-dich-vu-quyet-toan-thue-tndn\/\"><b><i>Corporate Income Tax Settlement Service Price List<\/i><\/b><\/a><\/p>\n<\/blockquote>\n<h2 style=\"text-align: justify;\"><b>Case study th\u1ef1c t\u1ebf: C\u00e1ch chuy\u1ec3n l\u1ed7 li\u00ean t\u1ee5c t\u1ea1i m\u1ed9t doanh nghi\u1ec7p Vi\u1ec7t Nam<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap b\u1ea1n h\u00ecnh dung r\u00f5 h\u01a1n, h\u00e3y c\u00f9ng ph\u00e2n t\u00edch m\u1ed9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf t\u1ea1i C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i ABC ho\u1ea1t \u0111\u1ed9ng t\u1ea1i TP.HCM. Doanh nghi\u1ec7p n\u00e0y \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0o n\u0103m 2021 v\u00e0 g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n trong nh\u1eefng n\u0103m \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh qua c\u00e1c n\u0103m c\u1ee7a C\u00f4ng ty ABC \u0111\u01b0\u1ee3c ghi nh\u1eadn c\u1ee5 th\u1ec3 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;\">N\u0103m 2021: Ph\u00e1t sinh l\u1ed7 t\u00ednh thu\u1ebf l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u0103m 2022: Ph\u00e1t sinh l\u1ed7 t\u00ednh thu\u1ebf l\u00e0 50 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u0103m 2023: Ph\u00e1t sinh l\u1ed7 t\u00ednh thu\u1ebf l\u00e0 30 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u0103m 2024: C\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf d\u01b0\u01a1ng (l\u00e3i) l\u00e0 80 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u0103m 2025: C\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf d\u01b0\u01a1ng (l\u00e3i) l\u00e0 120 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh x\u1eed l\u00fd chuy\u1ec3n l\u1ed7 c\u1ee7a C\u00f4ng ty ABC qua c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ea1i k\u1ef3 quy\u1ebft to\u00e1n n\u0103m 2022:<\/b><span style=\"font-weight: 400;\"> Do n\u0103m 2022 ti\u1ebfp t\u1ee5c l\u1ed7 (50 tri\u1ec7u \u0111\u1ed3ng), C\u00f4ng ty ABC kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n kho\u1ea3n l\u1ed7 100 tri\u1ec7u \u0111\u1ed3ng c\u1ee7a n\u0103m 2021 sang. Tr\u00ean t\u1edd khai n\u0103m 2022, ch\u1ec9 ti\u00eau C3 b\u1eb1ng 0. S\u1ed1 l\u1ed7 c\u1ee7a n\u0103m 2021 v\u00e0 2022 \u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang \u0111\u1ec3 chuy\u1ec3n sang c\u00e1c n\u0103m sau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ea1i k\u1ef3 quy\u1ebft to\u00e1n n\u0103m 2023:<\/b><span style=\"font-weight: 400;\"> Do n\u0103m 2023 v\u1eabn l\u1ed7 (30 tri\u1ec7u \u0111\u1ed3ng), c\u00f4ng ty kh\u00f4ng th\u1ef1c hi\u1ec7n chuy\u1ec3n l\u1ed7 c\u1ee7a n\u0103m 2021 v\u00e0 2022. To\u00e0n b\u1ed9 s\u1ed1 l\u1ed7 l\u0169y k\u1ebf l\u00fac n\u00e0y l\u00e0 180 tri\u1ec7u \u0111\u1ed3ng ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ea1i k\u1ef3 quy\u1ebft to\u00e1n n\u0103m 2024:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty ABC c\u00f3 l\u00e3i 80 tri\u1ec7u \u0111\u1ed3ng. L\u00fac n\u00e0y, c\u00f4ng ty \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n t\u1ed1i \u0111a 80 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n l\u1ed7 t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc sang \u0111\u1ec3 gi\u1ea3m thu\u1ebf ph\u1ea3i n\u1ed9p v\u1ec1 m\u1ee9c 0. Theo nguy\u00ean t\u1eafc chuy\u1ec3n li\u00ean t\u1ee5c t\u1eeb n\u0103m xa nh\u1ea5t, c\u00f4ng ty l\u1ea5y 80 tri\u1ec7u \u0111\u1ed3ng t\u1eeb kho\u1ea3n l\u1ed7 c\u1ee7a n\u0103m 2021 \u0111\u1ec3 chuy\u1ec3n sang n\u0103m 2024. S\u1ed1 l\u1ed7 n\u0103m 2021 c\u00f2n d\u01b0 l\u1ea1i l\u00e0 20 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ea1i k\u1ef3 quy\u1ebft to\u00e1n n\u0103m 2025:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty ABC c\u00f3 l\u00e3i 120 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n chuy\u1ec3n s\u1ed1 l\u1ed7 c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc theo th\u1ee9 t\u1ef1 th\u1eddi gian. S\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m 2025 g\u1ed3m: 20 tri\u1ec7u \u0111\u1ed3ng c\u00f2n l\u1ea1i c\u1ee7a n\u0103m 2021, 50 tri\u1ec7u \u0111\u1ed3ng c\u1ee7a n\u0103m 2022 v\u00e0 30 tri\u1ec7u \u0111\u1ed3ng c\u1ee7a n\u0103m 2023. T\u1ed5ng s\u1ed1 l\u1ed7 chuy\u1ec3n sang n\u0103m 2025 l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng. Thu nh\u1eadp t\u00ednh thu\u1ebf n\u0103m 2025 sau khi chuy\u1ec3n l\u1ed7 c\u00f2n l\u1ea1i l\u00e0 20 tri\u1ec7u \u0111\u1ed3ng (120 tri\u1ec7u &#8211; 100 tri\u1ec7u). C\u00f4ng ty ch\u1ec9 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n 20 tri\u1ec7u \u0111\u1ed3ng n\u00e0y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p d\u00f2ng ti\u1ec1n chuy\u1ec3n l\u1ed7 c\u1ee7a C\u00f4ng ty ABC \u0111\u1ec3 b\u1ea1n d\u1ec5 d\u00e0ng theo d\u00f5i:<\/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 d\u00f2ng ti\u1ec1n chuy\u1ec3n l\u1ed7 c\u1ee7a C\u00f4ng ty ABC<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 12.4357%;\"><b>Fiscal year<\/b><\/td>\n<td style=\"text-align: center; width: 20.1543%;\"><b>K\u1ebft qu\u1ea3 t\u00ednh thu\u1ebf trong n\u0103m (tri\u1ec7u \u0111\u1ed3ng)<\/b><\/td>\n<td style=\"text-align: center; width: 20.2401%;\"><b>S\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n trong n\u0103m (tri\u1ec7u \u0111\u1ed3ng)<\/b><\/td>\n<td style=\"text-align: center; width: 21.4408%;\"><b>Ngu\u1ed3n l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc<\/b><\/td>\n<td style=\"text-align: center; width: 24.6141%;\"><b>S\u1ed1 l\u1ed7 c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp (tri\u1ec7u \u0111\u1ed3ng)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 12.4357%;\"><span style=\"font-weight: 400;\">2021<\/span><\/td>\n<td style=\"text-align: center; width: 20.1543%;\"><span style=\"font-weight: 400;\">L\u1ed7 100<\/span><\/td>\n<td style=\"text-align: center; width: 20.2401%;\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<td style=\"text-align: center; width: 21.4408%;\"><span style=\"font-weight: 400;\">Do not have<\/span><\/td>\n<td style=\"text-align: center; width: 24.6141%;\"><span style=\"font-weight: 400;\">C\u00f2n 100 (h\u1ea1n \u0111\u1ebfn h\u1ebft n\u0103m 2026)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 12.4357%;\"><span style=\"font-weight: 400;\">2022<\/span><\/td>\n<td style=\"text-align: center; width: 20.1543%;\"><span style=\"font-weight: 400;\">L\u1ed7 50<\/span><\/td>\n<td style=\"text-align: center; width: 20.2401%;\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<td style=\"text-align: center; width: 21.4408%;\"><span style=\"font-weight: 400;\">Do not have<\/span><\/td>\n<td style=\"text-align: center; width: 24.6141%;\"><span style=\"font-weight: 400;\">C\u00f2n 100 (n\u0103m 2021), C\u00f2n 50 (n\u0103m 2022 &#8211; h\u1ea1n \u0111\u1ebfn 2027)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 12.4357%;\"><span style=\"font-weight: 400;\">2023<\/span><\/td>\n<td style=\"text-align: center; width: 20.1543%;\"><span style=\"font-weight: 400;\">L\u1ed7 30<\/span><\/td>\n<td style=\"text-align: center; width: 20.2401%;\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<td style=\"text-align: center; width: 21.4408%;\"><span style=\"font-weight: 400;\">Do not have<\/span><\/td>\n<td style=\"text-align: center; width: 24.6141%;\"><span style=\"font-weight: 400;\">C\u00f2n 100 (2021), C\u00f2n 50 (2022), C\u00f2n 30 (2023 &#8211; h\u1ea1n \u0111\u1ebfn 2028)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 12.4357%;\"><span style=\"font-weight: 400;\">2024<\/span><\/td>\n<td style=\"text-align: center; width: 20.1543%;\"><span style=\"font-weight: 400;\">L\u00e3i 80<\/span><\/td>\n<td style=\"text-align: center; width: 20.2401%;\"><span style=\"font-weight: 400;\">80<\/span><\/td>\n<td style=\"text-align: center; width: 21.4408%;\"><span style=\"font-weight: 400;\">L\u1ea5y t\u1eeb l\u1ed7 n\u0103m 2021<\/span><\/td>\n<td style=\"text-align: center; width: 24.6141%;\"><span style=\"font-weight: 400;\">C\u00f2n 20 (2021), C\u00f2n 50 (2022), C\u00f2n 30 (2023)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 12.4357%;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"text-align: center; width: 20.1543%;\"><span style=\"font-weight: 400;\">L\u00e3i 120<\/span><\/td>\n<td style=\"text-align: center; width: 20.2401%;\"><span style=\"font-weight: 400;\">100<\/span><\/td>\n<td style=\"text-align: center; width: 21.4408%;\"><span style=\"font-weight: 400;\">L\u1ea5y h\u1ebft 20 (2021), 50 (2022), 30 (2023)<\/span><\/td>\n<td style=\"text-align: center; width: 24.6141%;\"><span style=\"font-weight: 400;\">\u0110\u00e3 chuy\u1ec3n h\u1ebft to\u00e0n b\u1ed9 s\u1ed1 l\u1ed7 c\u1ee7a giai \u0111o\u1ea1n tr\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng qua v\u00ed d\u1ee5 n\u00e0y, b\u1ea1n c\u00f3 th\u1ec3 th\u1ea5y r\u00f5 t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 ch\u00ednh x\u00e1c. N\u1ebfu k\u1ebf to\u00e1n c\u00f4ng ty ABC qu\u00ean kh\u00f4ng k\u00ea khai chuy\u1ec3n l\u1ed7 v\u00e0o n\u0103m 2024, h\u1ecd s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c g\u1ed9p to\u00e0n b\u1ed9 s\u1ed1 l\u1ed7 \u0111\u1ec3 chuy\u1ec3n m\u1ed9t l\u1ea7n v\u00e0o n\u0103m 2025 do vi ph\u1ea1m nguy\u00ean t\u1eafc chuy\u1ec3n l\u1ed7 li\u00ean t\u1ee5c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c ch\u1ec9 ti\u00eau c\u1ed1t l\u00f5i v\u00e0 thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh c\u1ea7n n\u1eafm v\u1eefng<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n th\u00e0nh th\u1ea1o c\u00e1ch l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf tndn b\u1ecb l\u1ed7, vi\u1ec7c hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t c\u00e1c thu\u1eadt ng\u1eef chuy\u00ean m\u00f4n l\u00e0 b\u1eaft bu\u1ed9c. Thu\u1ebf v\u00e0 k\u1ebf to\u00e1n tuy song h\u00e0nh nh\u01b0ng c\u00f3 nh\u1eefng quy chu\u1ea9n v\u00e0 ng\u00f4n ng\u1eef kh\u00e1c nhau. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap ph\u00e2n bi\u1ec7t c\u00e1c ch\u1ec9 ti\u00eau quan tr\u1ecdng nh\u1ea5t tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/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 c\u00e1c ch\u1ec9 ti\u00eau c\u1ed1t l\u00f5i v\u00e0 thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh c\u1ea7n n\u1eafm v\u1eefng<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 10.1201%; text-align: center;\"><b>Indicator code<\/b><\/td>\n<td style=\"width: 25.3001%; text-align: center;\"><b>T\u00ean ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai 03\/TNDN<\/b><\/td>\n<td style=\"width: 22.813%; text-align: center;\"><b>\u00dd ngh\u0129a b\u1ea3n ch\u1ea5t<\/b><\/td>\n<td style=\"width: 40.8233%; text-align: center;\"><b>L\u01b0u \u00fd quan tr\u1ecdng khi doanh nghi\u1ec7p b\u1ecb l\u1ed7<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.1201%; text-align: center;\"><span style=\"font-weight: 400;\">A1<\/span><\/td>\n<td style=\"width: 25.3001%; text-align: center;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf<\/span><\/td>\n<td style=\"width: 22.813%; text-align: center;\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 kinh doanh l\u1ea5y t\u1eeb B\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/td>\n<td style=\"width: 40.8233%; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 \u00e2m ho\u1eb7c d\u01b0\u01a1ng, kh\u00f4ng quy\u1ebft \u0111\u1ecbnh ho\u00e0n to\u00e0n vi\u1ec7c doanh nghi\u1ec7p c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf hay kh\u00f4ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.1201%; text-align: center;\"><span style=\"font-weight: 400;\">B4<\/span><\/td>\n<td style=\"width: 25.3001%; text-align: center;\"><span style=\"font-weight: 400;\">Non-deductible expenses<\/span><\/td>\n<td style=\"width: 22.813%; text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ea1i doanh nghi\u1ec7p nh\u01b0ng kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb theo lu\u1eadt thu\u1ebf.<\/span><\/td>\n<td style=\"width: 40.8233%; text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau n\u00e0y l\u00e0m t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf. N\u1ebfu B4 l\u1edbn h\u01a1n s\u1ed1 l\u1ed7 t\u1ea1i A1, doanh nghi\u1ec7p t\u1eeb l\u1ed7 k\u1ebf to\u00e1n v\u1eabn c\u00f3 th\u1ec3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.1201%; text-align: center;\"><span style=\"font-weight: 400;\">C1<\/span><\/td>\n<td style=\"width: 25.3001%; text-align: center;\"><span style=\"font-weight: 400;\">Taxable income<\/span><\/td>\n<td style=\"width: 22.813%; text-align: center;\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb thu nh\u1eadp sau khi \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n t\u0103ng gi\u1ea3m doanh thu v\u00e0 chi ph\u00ed theo lu\u1eadt thu\u1ebf.<\/span><\/td>\n<td style=\"width: 40.8233%; text-align: center;\"><span style=\"font-weight: 400;\">N\u1ebfu C1 \u00e2m, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh b\u1ecb l\u1ed7 thu\u1ebf trong k\u1ef3 v\u00e0 b\u1eaft \u0111\u1ea7u chu k\u1ef3 theo d\u00f5i l\u1ed7 \u0111\u1ec3 chuy\u1ec3n sang c\u00e1c n\u0103m sau.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.1201%; text-align: center;\"><span style=\"font-weight: 400;\">C3<\/span><\/td>\n<td style=\"width: 25.3001%; text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 l\u1ed7 t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang<\/span><\/td>\n<td style=\"width: 22.813%; text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n l\u1ed7 h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u0111\u1ec3 gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u0103m nay.<\/span><\/td>\n<td style=\"width: 40.8233%; text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau n\u00e0y ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb khi ch\u1ec9 ti\u00eau C1 c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i d\u01b0\u01a1ng. N\u1ebfu n\u0103m nay l\u1ed7, ch\u1ec9 ti\u00eau C3 b\u1eaft bu\u1ed9c ph\u1ea3i b\u1eb1ng 0.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.1201%; text-align: center;\"><span style=\"font-weight: 400;\">C4<\/span><\/td>\n<td style=\"width: 25.3001%; text-align: center;\"><span style=\"font-weight: 400;\">Taxable income<\/span><\/td>\n<td style=\"width: 22.813%; text-align: center;\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p trong n\u0103m t\u00e0i ch\u00ednh.<\/span><\/td>\n<td style=\"width: 40.8233%; text-align: center;\"><span style=\"font-weight: 400;\">B\u1eb1ng C1 tr\u1eeb \u0111i thu nh\u1eadp mi\u1ec5n thu\u1ebf v\u00e0 s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n (C3). N\u1ebfu t\u00ednh ra s\u1ed1 \u00e2m th\u00ec ghi nh\u1eadn b\u1eb1ng 0 tr\u00ean t\u1edd khai.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf n\u1eb1m \u1edf ch\u1ec9 ti\u00eau B4. Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p th\u1eafc m\u1eafc t\u1ea1i sao tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u00f4ng ty b\u00e1o l\u1ed7 n\u1eb7ng nh\u01b0ng khi quy\u1ebft to\u00e1n v\u1eabn b\u1ecb c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u n\u1ed9p ti\u1ec1n thu\u1ebf. Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network lu\u00f4n nh\u1ea5n m\u1ea1nh vi\u1ec7c ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd ch\u1ec9 ti\u00eau B4 n\u00e0y \u0111\u1ec3 tr\u00e1nh nh\u1eefng b\u1ea5t ng\u1edd v\u1ec1 m\u1eb7t t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia MAN v\u1ec1 c\u00e1c sai s\u00f3t kinh \u0111i\u1ec3n khi t\u1ef1 l\u1eadp quy\u1ebft to\u00e1n thu\u1ebf b\u1ecb l\u1ed7<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, c\u00e1c chuy\u00ean gia t\u1ea1i MAN \u0111\u00e3 ch\u1ee9ng ki\u1ebfn r\u1ea5t nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ecb c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf h\u00e0ng t\u1ef7 \u0111\u1ed3ng ti\u1ec1n l\u1ed7 ch\u1ec9 v\u00ec nh\u1eefng sai s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3 trong qu\u00e1 tr\u00ecnh k\u00ea khai. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng l\u01b0u \u00fd c\u1ed1t l\u00f5i m\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t quan t\u00e2m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sai l\u1ea7m ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 k\u1ebf to\u00e1n qu\u00ean kh\u00f4ng l\u1eadp Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 03-2A\/TNDN khi doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u c\u00f3 l\u00e3i. Nhi\u1ec1u ng\u01b0\u1eddi ngh\u0129 r\u1eb1ng ch\u1ec9 c\u1ea7n \u0111i\u1ec1n tr\u1ef1c ti\u1ebfp s\u1ed1 ti\u1ec1n l\u1ed7 mu\u1ed1n chuy\u1ec3n v\u00e0o ch\u1ec9 ti\u00eau C3 tr\u00ean t\u1edd khai ch\u00ednh l\u00e0 \u0111\u1ee7. Tuy nhi\u00ean, v\u1ec1 m\u1eb7t h\u1ec7 th\u1ed1ng ph\u00e1p l\u00fd, n\u1ebfu kh\u00f4ng c\u00f3 ph\u1ee5 l\u1ee5c 03-2A \u0111i k\u00e8m, s\u1ed1 li\u1ec7u t\u1ea1i ch\u1ec9 ti\u00eau C3 s\u1ebd b\u1ecb coi l\u00e0 kh\u00f4ng h\u1ee3p l\u1ec7 v\u00e0 doanh nghi\u1ec7p s\u1ebd b\u1ecb lo\u1ea1i b\u1ecf kho\u1ea3n chi ph\u00ed gi\u1ea3m tr\u1eeb n\u00e0y khi c\u00f3 thanh tra ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t r\u1ee7i ro l\u1edbn kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai t\u00ednh ch\u1ea5t c\u1ee7a chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb (B4). Khi doanh nghi\u1ec7p b\u1ecb l\u1ed7, k\u1ebf to\u00e1n th\u01b0\u1eddng c\u00f3 xu h\u01b0\u1edbng ch\u1ee7 quan trong vi\u1ec7c ki\u1ec3m tra h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o v\u00ec cho r\u1eb1ng &#8220;\u0111\u1eb1ng n\u00e0o c\u0169ng l\u1ed7, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf&#8221;. \u0110\u00e2y l\u00e0 m\u1ed9t quan ni\u1ec7m c\u1ef1c k\u1ef3 nguy h\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh thanh tra th\u1ef1c t\u1ebf t\u1ea1i doanh nghi\u1ec7p, h\u1ecd s\u1ebd r\u00e0 so\u00e1t r\u1ea5t k\u1ef9 c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y. N\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7, c\u01a1 quan thu\u1ebf s\u1ebd lo\u1ea1i b\u1ecf chi ph\u00ed, l\u00e0m gi\u1ea3m s\u1ed1 l\u1ed7 th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p. L\u00fac n\u00e0y, s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c n\u0103m sau s\u1ebd b\u1ecb gi\u1ea3m \u0111i \u0111\u00e1ng k\u1ec3, th\u1eadm ch\u00ed doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb chuy\u1ec3n t\u1eeb tr\u1ea1ng th\u00e1i l\u1ed7 sang l\u00e3i v\u00e0 b\u1ecb truy thu thu\u1ebf k\u00e8m theo ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p r\u1ea5t l\u1edbn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u01a1n th\u1ebf n\u1eefa, nguy\u00ean t\u1eafc chuy\u1ec3n l\u1ed7 li\u00ean t\u1ee5c th\u01b0\u1eddng b\u1ecb hi\u1ec3u sai ho\u1eb7c th\u1ef1c hi\u1ec7n ng\u1eaft qu\u00e3ng. Nhi\u1ec1u k\u1ebf to\u00e1n t\u1ef1 \u00fd ch\u1ecdn n\u0103m \u0111\u1ec3 chuy\u1ec3n l\u1ed7 (v\u00ed d\u1ee5 n\u0103m nay l\u00e3i \u00edt n\u00ean kh\u00f4ng chuy\u1ec3n, \u0111\u1ee3i n\u0103m sau l\u00e3i nhi\u1ec1u m\u1edbi chuy\u1ec3n). \u0110i\u1ec1u n\u00e0y ho\u00e0n to\u00e0n vi ph\u1ea1m quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Vi\u1ec7c chuy\u1ec3n l\u1ed7 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n li\u00ean t\u1ee5c t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7, n\u1ebfu c\u00f3 n\u0103m n\u00e0o doanh nghi\u1ec7p c\u00f3 l\u00e3i m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n chuy\u1ec3n l\u1ed7 th\u00ec s\u1ed1 l\u1ed7 \u0111\u00f3 s\u1ebd b\u1ecb m\u1ea5t quy\u1ec1n chuy\u1ec3n cho c\u00e1c n\u0103m ti\u1ebfp theo.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf m\u1ed9t c\u00e1ch t\u1ed1i \u01b0u, doanh nghi\u1ec7p c\u1ea7n c\u00f3 m\u1ed9t h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n minh b\u1ea1ch v\u00e0 m\u1ed9t quy tr\u00ecnh r\u00e0 so\u00e1t ch\u1ee9ng t\u1eeb nghi\u00eam ng\u1eb7t. N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n kh\u00f4ng c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch \u0111\u1ee7 kinh nghi\u1ec7m \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u1ee9c t\u1ea1p n\u00e0y, vi\u1ec7c t\u00ecm ki\u1ebfm s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 chuy\u00ean nghi\u1ec7p l\u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p \u0111\u1ea7u t\u01b0 th\u00f4ng minh v\u00e0 an to\u00e0n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1ch l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf tndn b\u1ecb l\u1ed7 l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t gi\u00fap doanh nghi\u1ec7p b\u1ea3o to\u00e0n \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ee3i t\u00e0i ch\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh qua c\u00e1c n\u0103m t\u00e0i ch\u00ednh. S\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c ghi nh\u1eadn ch\u00ednh x\u00e1c v\u00e0 chuy\u1ec3n \u0111\u00fang quy \u0111\u1ecbnh s\u1ebd l\u00e0 ngu\u1ed3n l\u1ef1c gi\u1ea3m thi\u1ec3u g\u00e1nh n\u1eb7ng thu\u1ebf \u0111\u00e1ng k\u1ec3 cho doanh nghi\u1ec7p trong giai \u0111o\u1ea1n ph\u1ee5c h\u1ed3i v\u00e0 ph\u00e1t sinh l\u1ee3i nhu\u1eadn sau n\u00e0y. Do \u0111\u00f3, quy tr\u00ecnh n\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 t\u1ec9 m\u1ec9, hi\u1ec3u bi\u1ebft s\u00e2u s\u1eafc v\u1ec1 lu\u1eadt thu\u1ebf v\u00e0 s\u1ef1 c\u1ea9n tr\u1ecdng tuy\u1ec7t \u0111\u1ed1i trong kh\u00e2u x\u1eed l\u00fd s\u1ed1 li\u1ec7u tr\u00ean HTKK.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c t\u1ef1 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf ho\u1eb7c lo ng\u1ea1i v\u1ec1 nh\u1eefng r\u1ee7i ro sai s\u00f3t ti\u1ec1m \u1ea9n khi c\u01a1 quan thu\u1ebf v\u00e0o thanh tra, MAN &#8211; Master Accountant Network lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng b\u1ea1n. V\u1edbi v\u1ecb th\u1ebf l\u00e0 \u0111\u01a1n v\u1ecb cung c\u1ea5p <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">tax settlement services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-uy-tin\/\"><span style=\"font-weight: 400;\">tax accounting<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">tax consulting<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">tax reporting<\/span><\/a><span style=\"font-weight: 400;\"> h\u00e0ng \u0111\u1ea7u t\u1ea1i Vi\u1ec7t Nam s\u1edf h\u1eefu \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf, ch\u00fang t\u00f4i cam k\u1ebft mang l\u1ea1i c\u00e1c gi\u1ea3i ph\u00e1p an to\u00e0n, t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 b\u1ea3o v\u1ec7 t\u1ed1i \u0111a l\u1ee3i \u00edch h\u1ee3p ph\u00e1p cho doanh nghi\u1ec7p c\u1ee7a b\u1ea1n.<\/span><\/p>\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>5 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf tndn b\u1ecb l\u1ed7<\/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 b\u1ecb l\u1ed7 li\u00ean t\u1ee5c 3 n\u0103m th\u00ec c\u00f3 b\u1ecb thanh tra thu\u1ebf hay kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3 r\u1ee7i ro r\u1ea5t cao. Theo quy ch\u1ebf qu\u1ea3n l\u00fd r\u1ee7i ro c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, c\u00e1c doanh nghi\u1ec7p b\u00e1o l\u1ed7 li\u00ean t\u1ee5c t\u1eeb 3 n\u0103m tr\u1edf l\u00ean n\u1eb1m trong nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf v\u00e0 th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u01b0u ti\u00ean \u0111\u01b0a v\u00e0o k\u1ebf ho\u1ea1ch thanh tra, ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh h\u00e0nh vi tr\u1ed1n thu\u1ebf hay chuy\u1ec3n gi\u00e1 hay kh\u00f4ng.                    <\/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>S\u1ed1 l\u1ed7 tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i tr\u00f9ng v\u1edbi s\u1ed1 l\u1ed7 tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng b\u1eaft bu\u1ed9c. S\u1ed1 l\u1ed7 tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, trong khi s\u1ed1 l\u1ed7 tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo lu\u1eadt thu\u1ebf sau khi \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng gi\u1ea3m c\u00e1c kho\u1ea3n doanh thu v\u00e0 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb (m\u1ee5c B tr\u00ean t\u1edd khai). Do \u0111\u00f3, hai con s\u1ed1 n\u00e0y th\u01b0\u1eddng c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch l\u1edbn.                    <\/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>N\u1ebfu doanh nghi\u1ec7p qu\u00ean n\u1ed9p ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 th\u00ec c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p b\u1ed5 sung hay kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p n\u1ed9p t\u1edd khai b\u1ed5 sung v\u00e0 ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p. Tuy nhi\u00ean, vi\u1ec7c n\u1ed9p b\u1ed5 sung mu\u1ed9n c\u00f3 th\u1ec3 l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ti\u1ebfn \u0111\u1ed9 quy\u1ebft to\u00e1n v\u00e0 l\u00e0m t\u0103ng m\u1ee9c \u0111\u1ed9 gi\u00e1m s\u00e1t r\u1ee7i ro t\u1eeb c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u1ee7a b\u1ea1n.                    <\/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 5 n\u0103m chuy\u1ec3n l\u1ed7 \u0111\u01b0\u1ee3c t\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb khi n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u1eddi h\u1ea1n 5 n\u0103m \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7. V\u00ed d\u1ee5, n\u1ebfu doanh nghi\u1ec7p ph\u00e1t sinh l\u1ed7 v\u00e0o n\u0103m t\u00e0i ch\u00ednh 2021, th\u00ec th\u1eddi h\u1ea1n chuy\u1ec3n kho\u1ea3n l\u1ed7 n\u00e0y s\u1ebd k\u00e9o d\u00e0i li\u00ean t\u1ee5c t\u1eeb n\u0103m 2022 \u0111\u1ebfn h\u1ebft n\u0103m 2026. Qu\u00e1 th\u1eddi h\u1ea1n n\u00e0y, s\u1ed1 l\u1ed7 ch\u01b0a chuy\u1ec3n h\u1ebft s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p kh\u1ea5u tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1c n\u0103m sau n\u1eefa.                    <\/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>Chi nh\u00e1nh ph\u1ee5 thu\u1ed9c h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 \u0111\u01b0\u1ee3c t\u1ef1 chuy\u1ec3n l\u1ed7 kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. \u0110\u1ed1i v\u1edbi c\u00e1c chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp, chi nh\u00e1nh t\u1ef1 th\u1ef1c hi\u1ec7n khai thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNDN t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a chi nh\u00e1nh. Do \u0111\u00f3, chi nh\u00e1nh c\u00f3 quy\u1ec1n t\u1ef1 th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ed7 \u0111\u1ed9c l\u1eadp v\u1edbi c\u00f4ng ty m\u1eb9 theo quy \u0111\u1ecbnh nh\u01b0 m\u1ed9t doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng.                    <\/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 b\u1ecb l\u1ed7 li\u00ean t\u1ee5c 3 n\u0103m th\u00ec c\u00f3 b\u1ecb thanh tra thu\u1ebf hay 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 r\u1ee7i ro r\u1ea5t cao. Theo quy ch\u1ebf qu\u1ea3n l\u00fd r\u1ee7i ro c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, c\u00e1c doanh nghi\u1ec7p b\u00e1o l\u1ed7 li\u00ean t\u1ee5c t\u1eeb 3 n\u0103m tr\u1edf l\u00ean n\u1eb1m trong nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf v\u00e0 th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u01b0u ti\u00ean \u0111\u01b0a v\u00e0o k\u1ebf ho\u1ea1ch thanh tra, ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh h\u00e0nh vi tr\u1ed1n thu\u1ebf hay chuy\u1ec3n gi\u00e1 hay kh\u00f4ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"S\u1ed1 l\u1ed7 tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i tr\u00f9ng v\u1edbi s\u1ed1 l\u1ed7 tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng b\u1eaft bu\u1ed9c. S\u1ed1 l\u1ed7 tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, trong khi s\u1ed1 l\u1ed7 tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo lu\u1eadt thu\u1ebf sau khi \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng gi\u1ea3m c\u00e1c kho\u1ea3n doanh thu v\u00e0 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb (m\u1ee5c B tr\u00ean t\u1edd khai). Do \u0111\u00f3, hai con s\u1ed1 n\u00e0y th\u01b0\u1eddng c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch l\u1edbn.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu doanh nghi\u1ec7p qu\u00ean n\u1ed9p ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 th\u00ec c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p b\u1ed5 sung hay kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p n\u1ed9p t\u1edd khai b\u1ed5 sung v\u00e0 ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p. Tuy nhi\u00ean, vi\u1ec7c n\u1ed9p b\u1ed5 sung mu\u1ed9n c\u00f3 th\u1ec3 l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ti\u1ebfn \u0111\u1ed9 quy\u1ebft to\u00e1n v\u00e0 l\u00e0m t\u0103ng m\u1ee9c \u0111\u1ed9 gi\u00e1m s\u00e1t r\u1ee7i ro t\u1eeb c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u1ee7a b\u1ea1n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Th\u1eddi h\u1ea1n 5 n\u0103m chuy\u1ec3n l\u1ed7 \u0111\u01b0\u1ee3c t\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb khi n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u1eddi h\u1ea1n 5 n\u0103m \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7. V\u00ed d\u1ee5, n\u1ebfu doanh nghi\u1ec7p ph\u00e1t sinh l\u1ed7 v\u00e0o n\u0103m t\u00e0i ch\u00ednh 2021, th\u00ec th\u1eddi h\u1ea1n chuy\u1ec3n kho\u1ea3n l\u1ed7 n\u00e0y s\u1ebd k\u00e9o d\u00e0i li\u00ean t\u1ee5c t\u1eeb n\u0103m 2022 \u0111\u1ebfn h\u1ebft n\u0103m 2026. Qu\u00e1 th\u1eddi h\u1ea1n n\u00e0y, s\u1ed1 l\u1ed7 ch\u01b0a chuy\u1ec3n h\u1ebft s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p kh\u1ea5u tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1c n\u0103m sau n\u1eefa.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi nh\u00e1nh ph\u1ee5 thu\u1ed9c h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 \u0111\u01b0\u1ee3c t\u1ef1 chuy\u1ec3n l\u1ed7 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. \u0110\u1ed1i v\u1edbi c\u00e1c chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp, chi nh\u00e1nh t\u1ef1 th\u1ef1c hi\u1ec7n khai thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNDN t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a chi nh\u00e1nh. Do \u0111\u00f3, chi nh\u00e1nh c\u00f3 quy\u1ec1n t\u1ef1 th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ed7 \u0111\u1ed9c l\u1eadp v\u1edbi c\u00f4ng ty m\u1eb9 theo quy \u0111\u1ecbnh nh\u01b0 m\u1ed9t doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. Ngay c\u1ea3 khi k\u1ebft qu\u1ea3 kinh doanh trong n\u0103m b\u1ecb l\u1ed7, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 khai b\u00e1o n\u00e0y \u0111\u1ea7y \u0111\u1ee7. Vi\u1ec7c ho\u00e0n th\u00e0nh [&hellip;]<\/p>","protected":false},"author":4,"featured_media":6361,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,3],"tags":[],"class_list":["post-6358","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-huong-dan","category-thue-tndn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6358","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=6358"}],"version-history":[{"count":2,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6358\/revisions"}],"predecessor-version":[{"id":6364,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6358\/revisions\/6364"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6361"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=6358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=6358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=6358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}