{"id":6464,"date":"2026-06-09T10:54:55","date_gmt":"2026-06-09T03:54:55","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6464"},"modified":"2026-06-09T10:54:55","modified_gmt":"2026-06-09T03:54:55","slug":"cach-tinh-thue-nha-thau-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cach-tinh-thue-nha-thau-2026\/","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u 2026: H\u01b0\u1edbng d\u1eabn theo Th\u00f4ng t\u01b0 20\/2026\/TT-BTC"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong su\u1ed1t 30 n\u0103m l\u00e0m ngh\u1ec1 t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, t\u00f4i \u0111\u00e3 ch\u1ee9ng ki\u1ebfn nhi\u1ec1u thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd thu\u1ebf. Tuy nhi\u00ean, 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;\"> \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc chuy\u1ec3n quan tr\u1ecdng trong c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u 2026, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p quy \u0111\u1ed5i doanh thu Net sang Gross.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n \u0111ang lo l\u1eafng v\u1ec1 vi\u1ec7c c\u00f4ng th\u1ee9c t\u00ednh to\u00e1n hi\u1ec7n t\u1ea1i c\u1ee7a m\u00ecnh tr\u1edf n\u00ean l\u1ed7i th\u1eddi, b\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p h\u01b0\u1edbng d\u1eabn chi ti\u1ebft, c\u1ee5 th\u1ec3 v\u00e0 th\u1ef1c t\u1ebf nh\u1ea5t \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro b\u1ecb ph\u1ea1t n\u1ed9p thi\u1ebfu thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u 2026<\/b><\/h2>\n<figure id=\"attachment_6469\" aria-describedby=\"caption-attachment-6469\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6469\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-trinh-chuan-hoa-khi-doanh-nghiep-can-ke-toan-lam-bao-cao-thue-1.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-trinh-chuan-hoa-khi-doanh-nghiep-can-ke-toan-lam-bao-cao-thue-1.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-trinh-chuan-hoa-khi-doanh-nghiep-can-ke-toan-lam-bao-cao-thue-1-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-trinh-chuan-hoa-khi-doanh-nghiep-can-ke-toan-lam-bao-cao-thue-1-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-trinh-chuan-hoa-khi-doanh-nghiep-can-ke-toan-lam-bao-cao-thue-1-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-trinh-chuan-hoa-khi-doanh-nghiep-can-ke-toan-lam-bao-cao-thue-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6469\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u 2026 l\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt \u0110\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam. C\u00f4ng th\u1ee9c c\u1ed1t l\u00f5i hi\u1ec7n nay l\u00e0: S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p b\u1eb1ng doanh thu t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m thu\u1ebf \u1ea5n \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed h\u1ee3p l\u00fd v\u00e0 tr\u00e1nh c\u00e1c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p, ph\u1ea1t k\u00ea khai sai l\u00ean t\u1edbi 20% s\u1ed1 thu\u1ebf thi\u1ebfu.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ea1i sao Th\u00f4ng t\u01b0 20\/2026\/TT-BTC l\u1ea1i thay \u0111\u1ed5i ho\u00e0n to\u00e0n c\u00e1ch t\u00ednh thu\u1ebf?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN th\u01b0\u1eddng g\u1eb7p nhi\u1ec1u tranh c\u00e3i v\u1ec1 vi\u1ec7c c\u00f3 \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT<\/span><\/a><span style=\"font-weight: 400;\"> hay kh\u00f4ng. Nhi\u1ec1u k\u1ebf to\u00e1n v\u1eabn duy tr\u00ec th\u00f3i quen t\u00ednh <\/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;\"> tr\u00ean doanh thu \u0111\u00e3 tr\u1eeb thu\u1ebf GTGT. Tuy nhi\u00ean, theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, c\u01a1 quan thu\u1ebf t\u1eeb n\u0103m 2026 \u0111\u00e3 \u00e1p d\u1ee5ng tri\u1ec7t \u0111\u1ec3 ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, b\u1ea3n ch\u1ea5t l\u00e0 t\u00ednh thu\u1ebf TNDN tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu, kh\u00f4ng c\u00f2n lo\u1ea1i tr\u1eeb thu\u1ebf GTGT trong c\u00f4ng th\u1ee9c Gross-up.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 thay \u0111\u1ed5i n\u00e0y nh\u1eb1m m\u1ee5c \u0111\u00edch th\u1ed1ng nh\u1ea5t c\u01a1 s\u1edf t\u00ednh thu\u1ebf, t\u1ea1o s\u1ef1 minh b\u1ea1ch v\u00e0 d\u1ec5 d\u00e0ng trong c\u00f4ng t\u00e1c ki\u1ec3m so\u00e1t c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd. Vi\u1ec7c hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t n\u00e0y gi\u00fap k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p kh\u00f4ng c\u00f2n r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng t\u00ednh sai s\u1ed1 li\u1ec7u khi th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng Net, n\u01a1i m\u00e0 b\u00ean Vi\u1ec7t Nam ch\u1ecbu to\u00e0n b\u1ed9 tr\u00e1ch nhi\u1ec7m v\u1ec1 thu\u1ebf thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<blockquote><p><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> <span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi thu\u1ebf nh\u00e0 th\u1ea7u 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thue.man.net.vn\/thue-nha-thau-2026\/\"><span style=\"font-weight: 400;\">Thu\u1ebf nh\u00e0 th\u1ea7u n\u0103m 2026<\/span><\/a><span style=\"font-weight: 400;\"> kh\u00f4ng ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng quy m\u00f4 l\u1edbn m\u00e0 c\u00f2n t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn m\u1ecdi giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng mua d\u1ecbch v\u1ee5 t\u1eeb \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng ty c\u00f3 ph\u00e1t sinh thu\u1ebf nh\u00e0 th\u1ea7u l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i khi thanh to\u00e1n kho\u1ea3n vay cho ng\u00e2n h\u00e0ng ho\u1eb7c t\u1eadp \u0111o\u00e0n m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c \u0111\u01a1n v\u1ecb chi tr\u1ea3 ti\u1ec1n b\u1ea3n quy\u1ec1n, ph\u00ed nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, ph\u00ed qu\u1ea3ng c\u00e1o tr\u1ef1c tuy\u1ebfn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c c\u00e1 nh\u00e2n kinh doanh n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam th\u00f4ng qua c\u00e1c n\u1ec1n t\u1ea3ng s\u1ed1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng, r\u1ee7i ro l\u1edbn nh\u1ea5t kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c t\u00ednh sai s\u1ed1 ti\u1ec1n, m\u00e0 n\u1eb1m \u1edf vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 ng\u00e0nh ngh\u1ec1 \u0111\u1ec3 \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 thu\u1ebf ch\u00ednh x\u00e1c.<\/span><\/p>\n<blockquote><p><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><\/blockquote>\n<h2 style=\"text-align: justify;\"><b>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u 2026 theo t\u1eebng lo\u1ea1i h\u1ee3p \u0111\u1ed3ng<\/b><\/h2>\n<figure id=\"attachment_6468\" aria-describedby=\"caption-attachment-6468\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6468\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-chi-tiet-cach-tinh-thue-nha-thau-2026-theo-tung-loai-hop-dong.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u 2026 theo t\u1eebng lo\u1ea1i h\u1ee3p \u0111\u1ed3ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-chi-tiet-cach-tinh-thue-nha-thau-2026-theo-tung-loai-hop-dong.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-chi-tiet-cach-tinh-thue-nha-thau-2026-theo-tung-loai-hop-dong-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-chi-tiet-cach-tinh-thue-nha-thau-2026-theo-tung-loai-hop-dong-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-chi-tiet-cach-tinh-thue-nha-thau-2026-theo-tung-loai-hop-dong-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-chi-tiet-cach-tinh-thue-nha-thau-2026-theo-tung-loai-hop-dong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6468\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u 2026 theo t\u1eebng lo\u1ea1i h\u1ee3p \u0111\u1ed3ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh sai s\u00f3t, ch\u00fang ta c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 r\u00e0ng gi\u1eefa h\u1ee3p \u0111\u1ed3ng gi\u00e1 Gross v\u00e0 h\u1ee3p \u0111\u1ed3ng gi\u00e1 Net.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng gi\u00e1 Gross (Nh\u00e0 th\u1ea7u t\u1ef1 ch\u1ecbu thu\u1ebf)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh gi\u00e1 thanh to\u00e1n l\u00e0 gi\u00e1 Gross, doanh thu t\u00ednh thu\u1ebf l\u00e0 s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf doanh nghi\u1ec7p Vi\u1ec7t Nam chi tr\u1ea3 cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Calculation formula:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng x T\u1ef7 l\u1ec7 % thu\u1ebf GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng x T\u1ef7 l\u1ec7 % thu\u1ebf TNDN.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: Doanh nghi\u1ec7p chi tr\u1ea3 10.000 USD cho d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, t\u1ef7 l\u1ec7 thu\u1ebf l\u00e0 5% GTGT v\u00e0 5% TNDN.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT = 10.000 x 5% = 500 USD.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN = 10.000 x 5% = 500 USD.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng gi\u00e1 Net (B\u00ean Vi\u1ec7t Nam tr\u1ea3 thu\u1ebf thay)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n quan tr\u1ecdng nh\u1ea5t trong c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u 2026. Doanh thu t\u00ednh thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i (Gross-up) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o nh\u00e0 th\u1ea7u nh\u1eadn \u0111\u1ee7 s\u1ed1 ti\u1ec1n Net sau thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c quy \u0111\u1ed5i doanh thu t\u00ednh thu\u1ebf: Doanh thu t\u00ednh thu\u1ebf = Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng Net \/ (1 &#8211; T\u1ef7 l\u1ec7 thu\u1ebf GTGT &#8211; T\u1ef7 l\u1ec7 thu\u1ebf TNDN).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd: T\u1ef7 l\u1ec7 thu\u1ebf \u1edf m\u1eabu s\u1ed1 ph\u1ea3i l\u00e0 t\u1ed5ng c\u1ee7a t\u1ef7 l\u1ec7 thu\u1ebf GTGT v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf TNDN theo quy \u0111\u1ecbnh t\u1ea1i <\/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;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng c\u1ee5 t\u1ef1 ki\u1ec3m tra nhanh (Widget t\u00ednh thu\u1ebf m\u00f4 ph\u1ecfng)<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap c\u00e1c k\u1ebf to\u00e1n vi\u00ean c\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu nhanh k\u1ebft qu\u1ea3, ch\u00fang t\u00f4i thi\u1ebft k\u1ebf b\u1ea3ng m\u00f4 ph\u1ecfng quy tr\u00ecnh t\u00ednh to\u00e1n d\u01b0\u1edbi \u0111\u00e2y. B\u1ea1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u1ea5u tr\u00fac n\u00e0y \u0111\u1ec3 x\u00e2y d\u1ef1ng file Excel cho ri\u00eang m\u00ecnh.<\/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 c\u00f4ng c\u1ee5 t\u1ef1 ki\u1ec3m tra nhanh<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Step<\/b><\/td>\n<td style=\"text-align: center;\"><b>Interpretation<\/b><\/td>\n<td style=\"text-align: center;\"><b>D\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o<\/b><\/td>\n<td style=\"text-align: center;\"><b>Result<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb Net<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u1eadp gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">A (USD)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh t\u1ed5ng t\u1ef7 l\u1ec7 thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">GTGT + TNDN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B (%)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ed5i doanh thu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">A \/ (1 &#8211; B)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C (Doanh thu t\u00ednh thu\u1ebf)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ednh thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C x T\u1ef7 l\u1ec7 GTGT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ednh thu\u1ebf TNDN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C x T\u1ef7 l\u1ec7 TNDN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">E<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network lu\u00f4n khuy\u1ebfn kh\u00edch kh\u00e1ch h\u00e0ng thi\u1ebft l\u1eadp file t\u00ednh to\u00e1n n\u00e0y tr\u00ean Excel v\u1edbi t\u00ednh n\u0103ng kh\u00f3a \u00f4 c\u00f4ng th\u1ee9c \u0111\u1ec3 tr\u00e1nh vi\u1ec7c nh\u00e2n vi\u00ean ch\u1ec9nh s\u1eeda nh\u1ea7m l\u1eabn khi k\u00ea khai thu\u1ebf \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Gi\u1ea3i m\u00e3 b\u00e0i to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 g\u00e2y \u0111au \u0111\u1ea7u nh\u1ea5t cho k\u1ebf to\u00e1n l\u00e0 <\/span><a href=\"https:\/\/thue.man.net.vn\/thue-nha-thau-doi-voi-lai-vay-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">thu\u1ebf nh\u00e0 th\u1ea7u l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i<\/span><\/a><span style=\"font-weight: 400;\">. Theo c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, thu nh\u1eadp t\u1eeb ti\u1ec1n l\u00e3i vay (interest) c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i t\u1eeb Vi\u1ec7t Nam thu\u1ed9c <\/span><a href=\"https:\/\/thue.man.net.vn\/doi-tuong-chiu-thue-tndn\/\"><span style=\"font-weight: 400;\">corporate income tax subject<\/span><\/a><span style=\"font-weight: 400;\"> v\u1edbi t\u1ef7 l\u1ec7 th\u01b0\u1eddng l\u00e0 5%.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd r\u1eb1ng thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi l\u00e3i vay th\u01b0\u1eddng kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ho\u1eb7c kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p. Tuy nhi\u00ean, b\u1ea1n c\u1ea7n ki\u1ec3m tra k\u1ef9 h\u1ee3p \u0111\u1ed3ng vay v\u00e0 c\u00e1c v\u0103n b\u1ea3n li\u00ean quan \u0111\u1ebfn Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (DTA). N\u1ebfu nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c qu\u1ed1c gia \u0111\u00e3 k\u00fd DTA, h\u1ecd c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m thu\u1ebf TNDN n\u1ebfu ho\u00e0n t\u1ea5t h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o mi\u1ec5n gi\u1ea3m thu\u1ebf h\u1ee3p l\u1ec7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m c\u1ee7a c\u00e1c chuy\u00ean gia t\u1ea1i MAN cho th\u1ea5y, vi\u1ec7c b\u1ecf qu\u00ean h\u1ed3 s\u01a1 DTA l\u00e0 l\u00fd do khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t \u0111i quy\u1ec1n l\u1ee3i \u0111\u00e1ng k\u1ec3. H\u00e3y r\u00e0 so\u00e1t l\u1ea1i qu\u1ed1c gia c\u1ee7a b\u00ean cho vay tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n chuy\u1ec3n ti\u1ec1n l\u00e3i vay l\u1ea7n \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh quy \u0111\u1ecbnh t\u00ednh thu\u1ebf: Th\u00f4ng t\u01b0 c\u0169 v\u00e0 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 thay \u0111\u1ed5i v\u1ec1 c\u00e1ch t\u00ednh to\u00e1n c\u00f3 th\u1ec3 l\u00e0m x\u00e1o tr\u1ed9n c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng \u0111\u1ed1i chi\u1ebfu gi\u00fap b\u1ea1n n\u1eafm b\u1eaft nhanh.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh quy \u0111\u1ecbnh t\u00ednh thu\u1ebf: Th\u00f4ng t\u01b0 c\u0169 v\u00e0 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Characteristic<\/b><\/td>\n<td style=\"text-align: center;\"><b>Quy \u0111\u1ecbnh c\u0169 (Th\u00f4ng t\u01b0 103\/2014)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Quy \u0111\u1ecbnh m\u1edbi (Th\u00f4ng t\u01b0 20\/2026)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p Gross-up<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ee9c t\u1ea1p, nhi\u1ec1u c\u00e1ch hi\u1ec3u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ed1ng nh\u1ea5t, t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lo\u1ea1i tr\u1eeb thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3, g\u00e2y tranh c\u00e3i v\u1ec1 c\u01a1 s\u1edf t\u00ednh thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng, t\u00ednh th\u1eb3ng tr\u00ean doanh thu<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Corporate Income Tax<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1ch tr\u1eeb thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu t\u00ednh thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">R\u1ee7i ro k\u00ea khai<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cao do s\u1ef1 thi\u1ebfu th\u1ed1ng nh\u1ea5t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ea5p n\u1ebfu n\u1eafm v\u1eefng c\u00f4ng th\u1ee9c m\u1edbi<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case study: R\u1ee7i ro khi ph\u00e2n lo\u1ea1i sai doanh thu h\u1ee3p \u0111\u1ed3ng tr\u1ecdn g\u00f3i (Lump-sum)<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty T, m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t th\u00e9p, k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadp kh\u1ea9u d\u00e2y chuy\u1ec1n m\u00e1y m\u00f3c t\u1eeb \u0110\u1ee9c v\u1edbi gi\u00e1 tr\u1ecb 200.000 USD. H\u1ee3p \u0111\u1ed3ng bao g\u1ed3m thi\u1ebft b\u1ecb, chi ph\u00ed v\u1eadn chuy\u1ec3n, l\u1eafp \u0111\u1eb7t v\u00e0 \u0111\u00e0o t\u1ea1o v\u1eadn h\u00e0nh. K\u1ebf to\u00e1n doanh nghi\u1ec7p, do mu\u1ed1n \u0111\u01a1n gi\u1ea3n h\u00f3a quy tr\u00ecnh, \u0111\u00e3 \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 thu\u1ebf c\u1ee7a nh\u00f3m th\u01b0\u01a1ng m\u1ea1i (1% TNDN, 3% GTGT) cho to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u00e3 b\u00e1c b\u1ecf c\u00e1ch t\u00ednh tr\u00ean. H\u1ecd y\u00eau c\u1ea7u t\u00e1ch ri\u00eang ph\u1ea7n gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c (thu\u1ebf th\u01b0\u01a1ng m\u1ea1i) v\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 l\u1eafp \u0111\u1eb7t, \u0111\u00e0o t\u1ea1o (thu\u1ebf d\u1ecbch v\u1ee5 v\u1edbi t\u1ef7 l\u1ec7 cao h\u01a1n l\u00e0 5% TNDN v\u00e0 5% GTGT). Vi\u1ec7c \u00e1p d\u1ee5ng sai t\u1ef7 l\u1ec7 thu\u1ebf cho ph\u1ea7n d\u1ecbch v\u1ee5 \u0111\u00e3 khi\u1ebfn C\u00f4ng ty T b\u1ecb truy thu thu\u1ebf v\u00e0 ch\u1ecbu m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh \u0111\u00e1ng k\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t l\u1ea1i c\u1ea5u tr\u00fac h\u1ee3p \u0111\u1ed3ng. Ch\u00fang t\u00f4i h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p t\u00e1ch bi\u1ec7t r\u00f5 r\u00e0ng gi\u00e1 tr\u1ecb t\u1eebng h\u1ea1ng m\u1ee5c ngay trong h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ph\u1ee5 l\u1ee5c. \u0110\u1ed3ng th\u1eddi, ch\u00fang t\u00f4i so\u1ea1n th\u1ea3o v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh chi ti\u1ebft v\u1ec1 c\u01a1 c\u1ea5u gi\u00e1 \u0111\u1ec3 l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 l\u00e0 doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p thu\u1eadn ph\u00e2n b\u1ed5 l\u1ea1i, gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb \u00e1p m\u1ee9c thu\u1ebf cao nh\u1ea5t cho to\u00e0n b\u1ed9 h\u1ee3p \u0111\u1ed3ng. B\u00e0i h\u1ecdc r\u00fat ra \u1edf \u0111\u00e2y l\u00e0 vi\u1ec7c chu\u1ea9n h\u00f3a h\u1ee3p \u0111\u1ed3ng ngay t\u1eeb kh\u00e2u k\u00fd k\u1ebft quan tr\u1ecdng h\u01a1n nhi\u1ec1u so v\u1edbi vi\u1ec7c c\u1ed1 g\u1eafng x\u1eed l\u00fd sai s\u00f3t sau khi \u0111\u00e3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia: T\u01b0 duy qu\u1ea3n tr\u1ecb thu\u1ebf nh\u00e0 th\u1ea7u b\u1ec1n v\u1eefng<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong h\u01a1n 30 n\u0103m l\u00e0m ngh\u1ec1, t\u00f4i nh\u1eadn th\u1ea5y s\u1ef1 thay \u0111\u1ed5i l\u1edbn nh\u1ea5t m\u00e0 c\u00e1c k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u1ea7n th\u1ef1c hi\u1ec7n kh\u00f4ng ph\u1ea3i l\u00e0 thu\u1ed9c l\u00f2ng c\u00f4ng th\u1ee9c, m\u00e0 l\u00e0 t\u01b0 duy qu\u1ea3n tr\u1ecb r\u1ee7i ro ngay t\u1eeb g\u1ed1c. Nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng \u0111\u1ee3i \u0111\u1ebfn khi ph\u00e1t sinh giao d\u1ecbch m\u1edbi b\u1eaft \u0111\u1ea7u t\u00ednh thu\u1ebf, d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng b\u1ecb \u0111\u1ed9ng v\u00e0 thi\u1ebfu ch\u1ee9ng t\u1eeb gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network lu\u00f4n khuy\u00ean kh\u00e1ch h\u00e0ng th\u1ef1c hi\u1ec7n quy tr\u00ecnh Pre-audit (r\u00e0 so\u00e1t tr\u01b0\u1edbc) \u0111\u1ed1i v\u1edbi m\u1ecdi h\u1ee3p \u0111\u1ed3ng c\u00f3 y\u1ebfu t\u1ed1 n\u01b0\u1edbc ngo\u00e0i. T\u01b0 duy thu\u1ebf nh\u00e0 th\u1ea7u b\u1ec1n v\u1eefng l\u00e0 bi\u1ebfn c\u00f4ng vi\u1ec7c k\u00ea khai th\u00e0nh m\u1ed9t ph\u1ea7n c\u1ee7a quy tr\u00ecnh ph\u00ea duy\u1ec7t mua s\u1eafm. Khi m\u1ed9t h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c k\u00fd, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh ngay \u0111\u1ed1i t\u01b0\u1ee3ng, t\u1ef7 l\u1ec7 thu\u1ebf v\u00e0 kh\u1ea3 n\u0103ng \u00e1p d\u1ee5ng DTA.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eebng xem thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed c\u1ed1 \u0111\u1ecbnh ph\u1ea3i n\u1ed9p, h\u00e3y xem n\u00f3 l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a t\u1ed5ng chi ph\u00ed s\u1edf h\u1eefu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. Vi\u1ec7c t\u1ed1i \u01b0u h\u00f3a thu\u1ebf nh\u00e0 th\u1ea7u m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p th\u00f4ng qua vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 ph\u00e2n lo\u1ea1i \u0111\u00fang ng\u00e0nh ngh\u1ec1 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh, m\u00e0 c\u00f2n x\u00e2y d\u1ef1ng uy t\u00edn v\u1edbi c\u01a1 quan thu\u1ebf khi th\u1ef1c hi\u1ec7n thanh ki\u1ec3m tra. H\u00e3y ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, \u0111\u1eebng \u0111\u1ec3 s\u1ef1 ch\u1ee7 quan l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn d\u00f2ng ti\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>R\u1ee7i ro qu\u1ea3n tr\u1ecb thu\u1ebf v\u00e0 kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1eeb MAN v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong su\u1ed1t 30 n\u0103m th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 b\u00e1o c\u00e1o thu\u1ebf, t\u00f4i nh\u1eadn th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p Vi\u1ec7t Nam g\u1eb7p ph\u1ea3i c\u00e1c r\u1ee7i ro sau \u0111\u00e2y khi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e2n lo\u1ea1i \u0111\u00fang ng\u00e0nh ngh\u1ec1: Vi\u1ec7c \u00e1p nh\u1ea7m t\u1ef7 l\u1ec7 thu\u1ebf (v\u00ed d\u1ee5 d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o l\u1ea1i \u00e1p t\u1ef7 l\u1ec7 c\u1ee7a th\u01b0\u01a1ng m\u1ea1i) d\u1eabn \u0111\u1ebfn sai l\u1ec7ch l\u1edbn v\u1ec1 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebfu ch\u1ee9ng t\u1eeb thanh to\u00e1n: C\u01a1 quan thu\u1ebf th\u01b0\u1eddng y\u00eau c\u1ea7u ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n doanh nghi\u1ec7p Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i. N\u1ebfu thi\u1ebfu, chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c mi\u1ec5n gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh DTA: Doanh nghi\u1ec7p m\u1eb7c \u0111\u1ecbnh n\u1ed9p \u0111\u1ee7 thu\u1ebf m\u00e0 kh\u00f4ng t\u1eadn d\u1ee5ng c\u00e1c \u01b0u \u0111\u00e3i t\u1eeb hi\u1ec7p \u0111\u1ecbnh, d\u1eabn \u0111\u1ebfn l\u00e3ng ph\u00ed ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network v\u1edbi s\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam th\u01b0\u1eddng xuy\u00ean h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc r\u00e0 so\u00e1t tr\u01b0\u1edbc (Pre-audit). Vi\u1ec7c r\u00e0 so\u00e1t h\u1ed3 s\u01a1 nh\u00e0 th\u1ea7u tr\u01b0\u1edbc khi k\u00fd k\u1ebft l\u00e0 gi\u1ea3i ph\u00e1p ph\u00f2ng ng\u1eeba hi\u1ec7u qu\u1ea3 nh\u1ea5t \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u 2026 \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i v\u00e0 c\u1eadp nh\u1eadt li\u00ean t\u1ee5c c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd m\u1edbi. Vi\u1ec7c hi\u1ec3u r\u00f5 c\u01a1 ch\u1ebf Gross-up, ph\u00e2n lo\u1ea1i ch\u00ednh x\u00e1c ng\u00e0nh ngh\u1ec1 v\u00e0 t\u1eadn d\u1ee5ng tri\u1ec7t \u0111\u1ec3 c\u00e1c quy\u1ec1n l\u1ee3i t\u1eeb Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n b\u1ea3o v\u1ec7 l\u1ee3i \u00edch t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n c\u1ea7n m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ed3ng h\u00e0nh tin c\u1eady \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh thu\u1ebf, MAN &#8211; Master Accountant Network lu\u00f4n s\u1eb5n s\u00e0ng. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u01a1n 30 n\u0103m kinh nghi\u1ec7m, ch\u00fang t\u00f4i cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n v\u1ec1 <a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\">tax settlement services<\/a>, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf, d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 <a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\">tax reporting services<\/a>, \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p c\u1ee7a b\u1ea1n lu\u00f4n v\u1eefng v\u00e0ng tr\u01b0\u1edbc m\u1ecdi k\u1ef3 thanh tra. H\u00e3y li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u v\u1ec1 tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb 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\"><b>Address:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia\u00a0 L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/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 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network cam k\u1ebft cung c\u1ea5p th\u00f4ng tin chuy\u00ean m\u00f4n minh b\u1ea1ch, c\u1eadp nh\u1eadt theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c ngh\u1ec1 nghi\u1ec7p trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n \u2013 thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u 2026<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u 2026 c\u00f3 bao g\u1ed3m ph\u00ed v\u1eadn chuy\u1ec3n kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf bao g\u1ed3m to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n ph\u00ed m\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb b\u00ean Vi\u1ec7t Nam, kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT n\u1ebfu \u0111\u01b0\u1ee3c ph\u00e9p t\u00e1ch ri\u00eang, nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch t\u00ednh doanh thu Gross-up.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ebfu h\u1ee3p \u0111\u1ed3ng kh\u00f4ng ghi r\u00f5 l\u00e0 gi\u00e1 Net hay Gross th\u00ec sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo nguy\u00ean t\u1eafc th\u1ef1c t\u1ebf, n\u1ebfu kh\u00f4ng ghi r\u00f5, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u doanh nghi\u1ec7p Vi\u1ec7t Nam ch\u1ee9ng minh v\u00e0 gi\u1ea3i tr\u00ecnh. MAN khuy\u00ean b\u1ea1n n\u00ean \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ngay l\u1eadp t\u1ee9c \u0111\u1ec3 tr\u00e1nh s\u1ef1 kh\u00f4ng th\u1ed1ng nh\u1ea5t khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 khi n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u00ea khai theo th\u00e1ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf. K\u00ea khai theo l\u1ea7n ph\u00e1t sinh 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.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu\u1ebf nh\u00e0 th\u1ea7u l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng DTA kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3, l\u00e3i vay th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf TNDN theo c\u00e1c hi\u1ec7p \u0111\u1ecbnh DTA. B\u1ea1n c\u1ea7n n\u1ed9p h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o mi\u1ec5n gi\u1ea3m thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m thanh to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>MAN &#8211; Master Accountant Network c\u00f3 h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t thu\u1ebf nh\u00e0 th\u1ea7u kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3, ch\u00fang t\u00f4i chuy\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf, k\u1ebf to\u00e1n thu\u1ebf v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf nh\u00e0 th\u1ea7u cho c\u00e1c doanh nghi\u1ec7p FDI v\u00e0 doanh nghi\u1ec7p trong n\u01b0\u1edbc c\u00f3 giao d\u1ecbch qu\u1ed1c t\u1ebf.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong su\u1ed1t 30 n\u0103m l\u00e0m ngh\u1ec1 t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, t\u00f4i \u0111\u00e3 ch\u1ee9ng ki\u1ebfn nhi\u1ec1u thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd thu\u1ebf. Tuy nhi\u00ean, s\u1ef1 ra \u0111\u1eddi c\u1ee7a Th\u00f4ng t\u01b0 20\/2026\/TT-BTC \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc chuy\u1ec3n quan tr\u1ecdng trong c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u 2026, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ed1i [&hellip;]<\/p>","protected":false},"author":4,"featured_media":6467,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-6464","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-nha-thau"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6464","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=6464"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6464\/revisions"}],"predecessor-version":[{"id":6470,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6464\/revisions\/6470"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6467"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=6464"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=6464"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=6464"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}