{"id":6471,"date":"2026-06-09T11:50:16","date_gmt":"2026-06-09T04:50:16","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6471"},"modified":"2026-06-09T11:50:16","modified_gmt":"2026-06-09T04:50:16","slug":"cong-van-3705-ct-cs","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-3705-ct-cs\/","title":{"rendered":"C\u00f4ng v\u0103n 3705\/CT-CS trong qu\u1ea3n tr\u1ecb thu\u1ebf"},"content":{"rendered":"

C\u00f4ng v\u0103n 3705\/CT-CS l\u00e0 v\u0103n b\u1ea3n quan tr\u1ecdng \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 05\/06\/2026 nh\u1eb1m l\u00e0m r\u00f5 ch\u00ednh s\u00e1ch thu\u1ebf cho ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea l\u1ea1i lao \u0111\u1ed9ng. Trong b\u1ed1i c\u1ea3nh c\u00e1c \u0111\u1ea1o lu\u1eadt v\u1ec1 thu\u1ebf TNDN v\u00e0 GTGT m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb n\u0103m 2025, v\u0103n b\u1ea3n n\u00e0y l\u00e0 kim ch\u1ec9 nam cho c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 nh\u00e2n s\u1ef1 ngo\u00e0i. C\u00e1c chuy\u00ean gia t\u1ea1i MAN – Master Accountant Network nh\u1eadn th\u1ea5y \u0111\u00e2y l\u00e0 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t \u0111\u1ec3 r\u00e0 so\u00e1t h\u1ed3 s\u01a1 chi ph\u00ed v\u00e0 k\u00ea khai thu\u1ebf.<\/span><\/p>\n

Hi\u1ec3u \u0111\u00fang v\u00e0 \u00e1p d\u1ee5ng tri\u1ec7t \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn trong C\u00f4ng v\u0103n 3705\/CT-CS gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu thu\u1ebf v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed v\u1eadn h\u00e0nh. 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, \u0111\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i MAN s\u1ebd \u0111\u1ed3ng h\u00e0nh c\u00f9ng b\u1ea1n gi\u1ea3i m\u00e3 c\u00e1c quy \u0111\u1ecbnh ph\u1ee9c t\u1ea1p n\u00e0y. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 \u0111\u01b0a ra gi\u1ea3i ph\u00e1p th\u1ef1c ti\u1ec5n \u0111\u1ec3 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf b\u1ec1n v\u1eefng.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 3705\/CT-CS<\/b><\/h2>\n

C\u00f4ng v\u0103n 3705\/CT-CS l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 c\u1ee7a C\u1ee5c Thu\u1ebf nh\u1eb1m tr\u1ea3 l\u1eddi v\u01b0\u1edbng m\u1eafc t\u1eeb C\u1ee5c Thu\u1ebf t\u1ec9nh Ph\u00fa Th\u1ecd. V\u0103n b\u1ea3n x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN. Doanh nghi\u1ec7p s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 cho thu\u00ea lao \u0111\u1ed9ng c\u1ea7n n\u1eafm v\u1eefng quy \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 ki\u1ec3m so\u00e1t h\u1ed3 s\u01a1 h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

H\u1ec7 th\u1ed1ng c\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u1ee7 ch\u1ed1t theo C\u00f4ng v\u0103n 3705\/CT-CS<\/b><\/h2>\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt ch\u00ednh \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf vi\u1ec7n d\u1eabn, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong c\u00f4ng t\u00e1c t\u1ef1 ki\u1ec3m tra v\u00e0 gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u.<\/span><\/p>\n\n\n\n\n\n\n\n\n
B\u1ea3ng t\u1ed5ng h\u1ee3p h\u1ec7 th\u1ed1ng c\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u1ee7 ch\u1ed1t theo C\u00f4ng v\u0103n 3705\/CT-CS<\/b><\/caption>\n
Field<\/b><\/td>\nBasis document<\/b><\/td>\nKey content<\/b><\/td>\n<\/tr>\n
Lao \u0111\u1ed9ng<\/span><\/td>\nLu\u1eadt 45\/2019 & N\u0110 145\/2020<\/span><\/td>\n\u0110i\u1ec1u ki\u1ec7n cho thu\u00ea l\u1ea1i v\u00e0 danh m\u1ee5c ngh\u1ec1 nghi\u1ec7p.<\/span><\/td>\n<\/tr>\n
Ph\u00e2n lo\u1ea1i ng\u00e0nh<\/span><\/td>\nQ\u0110 27\/2018 & Q\u0110 36\/2025<\/span><\/td>\nH\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam.<\/span><\/td>\n<\/tr>\n
Corporate Income Tax<\/span><\/td>\nLu\u1eadt 67\/2025 & N\u0110 320\/2025<\/span><\/td>\nChi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\/kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/td>\n<\/tr>\n
VAT<\/span><\/td>\nLu\u1eadt 48\/2024 & N\u0110 181\/2025<\/span><\/td>\nNguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf.<\/span><\/td>\n<\/tr>\n
H\u00f3a \u0111\u01a1n<\/span><\/td>\nN\u0110 123\/2020 & N\u0110 70\/2025<\/span><\/td>\nNguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd v\u00e0 s\u1ef1 ph\u1ed1i h\u1ee3p li\u00ean ng\u00e0nh li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 3705\/CT-CS<\/b><\/h2>\n
\"B\u1ea3n
B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd v\u00e0 s\u1ef1 ph\u1ed1i h\u1ee3p li\u00ean ng\u00e0nh li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 3705\/CT-CS<\/figcaption><\/figure>\n

C\u00f4ng v\u0103n 3705\/CT-CS<\/span><\/a> l\u00e0m r\u00f5 s\u1ef1 li\u00ean k\u1ebft m\u1eadt thi\u1ebft gi\u1eefa ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf. \u0110\u00e2y l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a s\u1ef1 ph\u1ed1i h\u1ee3p li\u00ean ng\u00e0nh, kh\u00f4ng ch\u1ec9 thu\u1ea7n t\u00fay l\u00e0 v\u0103n b\u1ea3n thu\u1ebf.<\/span><\/p>\n

C\u1ee5c Thu\u1ebf \u0111\u00e3 tham chi\u1ebfu \u00fd ki\u1ebfn t\u1eeb C\u1ee5c Ti\u1ec1n l\u01b0\u01a1ng v\u00e0 B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (B\u1ed9 N\u1ed9i v\u1ee5) v\u00e0 B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7. \u0110i\u1ec1u n\u00e0y kh\u1eb3ng \u0111\u1ecbnh doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u1ed3ng th\u1eddi quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m v\u00e0 \u0111\u1eb7c th\u00f9 l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 khi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n

Theo \u0110i\u1ec1u 52, 53 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019, ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea l\u1ea1i lao \u0111\u1ed9ng l\u00e0 ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n. Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p v\u00e0 tu\u00e2n th\u1ee7 danh m\u1ee5c c\u00f4ng vi\u1ec7c t\u1ea1i Ph\u1ee5 l\u1ee5c II <\/span>Ngh\u1ecb \u0111\u1ecbnh 145\/2020\/N\u0110-CP<\/span><\/a>.<\/span><\/p>\n

T\u1ea1i MAN, ch\u00fang t\u00f4i th\u01b0\u1eddng xuy\u00ean g\u1eb7p t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng m\u00e0 kh\u00f4ng ki\u1ec3m tra gi\u1ea5y ph\u00e9p \u0111\u1ed1i t\u00e1c. N\u1ebfu ho\u1ea1t \u0111\u1ed9ng n\u1eb1m ngo\u00e0i danh m\u1ee5c cho ph\u00e9p, to\u00e0n b\u1ed9 chi ph\u00ed ph\u00e1t sinh c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n

T\u00e1c \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 3705\/CT-CS<\/b><\/h2>\n

When determining taxable income <\/span>corporate income tax<\/span><\/a>, c\u00e1c kho\u1ea3n chi ph\u00ed nh\u00e2n s\u1ef1 chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn. <\/span>Lu\u1eadt Thu\u1ebf TNDN 67\/2025\/QH15<\/span><\/a> v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP l\u00e0 nh\u1eefng tr\u1ee5 c\u1ed9t ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1ea5t hi\u1ec7n nay.<\/span><\/p>\n

Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i l\u00e0 c\u00e1c kho\u1ea3n chi ch\u1ec9 \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p l\u00fd khi c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 v\u00e0 kh\u00f4ng vi ph\u1ea1m ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh. Kho\u1ea3n 23 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP n\u00eau r\u00f5: chi ph\u00ed vi ph\u1ea1m ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n

C\u00e1c chuy\u00ean gia t\u1ea1i MAN – Master Accountant Network l\u01b0u \u00fd r\u1eb1ng r\u1ee7i ro l\u1edbn nh\u1ea5t n\u1eb1m \u1edf t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u1ee3p \u0111\u1ed3ng. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee9ng minh d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i l\u00e0 c\u00f3 th\u1eadt v\u00e0 n\u1eb1m trong khu\u00f4n kh\u1ed5 ph\u00e1p lu\u1eadt cho ph\u00e9p.<\/span><\/p>\n

\u0110\u1ec3 qu\u1ea3n tr\u1ecb r\u1ee7i ro, doanh nghi\u1ec7p c\u1ea7n thi\u1ebft l\u1eadp quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 ph\u00e1p ch\u1ebf ph\u1ea3i ph\u1ed1i h\u1ee3p x\u00e1c minh gi\u1ea5y ph\u00e9p c\u1ee7a \u0111\u1ed1i t\u00e1c tr\u01b0\u1edbc khi k\u00fd k\u1ebft.<\/span><\/p>\n

M\u1ed1i li\u00ean h\u1ec7 v\u1edbi thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 3705\/CT-CS<\/b><\/h2>\n
\"M\u1ed1i
M\u1ed1i li\u00ean h\u1ec7 v\u1edbi thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 3705\/CT-CS<\/figcaption><\/figure>\n

Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 d\u1ef1a tr\u00ean Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP. Vi\u1ec7c hi\u1ec3u \u0111\u00fang c\u00e1c nguy\u00ean t\u1eafc n\u00e0y l\u00e0 ch\u00eca kh\u00f3a b\u1ea3o v\u1ec7 d\u00f2ng ti\u1ec1n cho doanh nghi\u1ec7p.<\/span><\/p>\n

M\u1ecdi vi ph\u1ea1m trong vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng thu\u00ea l\u1ea1i lao \u0111\u1ed9ng \u0111\u1ec1u c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c c\u01a1 quan thu\u1ebf t\u1eeb ch\u1ed1i kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o. Nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p r\u1eafc r\u1ed1i v\u00ec ch\u01b0a t\u00e1ch bi\u1ec7t \u0111\u01b0\u1ee3c <\/span>VAT<\/span><\/a> cho d\u1ecbch v\u1ee5 cho thu\u00ea lao \u0111\u1ed9ng v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c.<\/span><\/p>\n

C\u00f4ng v\u0103n 3705\/CT-CS y\u00eau c\u1ea7u k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf. N\u1ebfu kh\u00f4ng l\u01b0u tr\u1eef \u0111\u1ee7 b\u1ea3ng k\u00ea chi ti\u1ebft nh\u00e2n s\u1ef1, th\u1eddi gian l\u00e0m vi\u1ec7c ho\u1eb7c bi\u00ean b\u1ea3n nghi\u1ec7m thu, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u0111\u1eb7t nghi v\u1ea5n v\u1ec1 t\u00ednh trung th\u1ef1c c\u1ee7a giao d\u1ecbch.<\/span><\/p>\n

MAN lu\u00f4n khuy\u1ebfn ngh\u1ecb kh\u00e1ch h\u00e0ng \u0111\u00ednh k\u00e8m ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng v\u00e0 b\u1ea3ng x\u00e1c nh\u1eadn nh\u00e2n s\u1ef1 trong h\u1ed3 s\u01a1 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch.<\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 3705\/CT-CS<\/b><\/h2>\n
\"\u0110\u1ed1i
\u0110\u1ed1i t\u01b0\u1ee3ng c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 3705\/CT-CS<\/figcaption><\/figure>\n

C\u00f4ng v\u0103n 3705\/CT-CS t\u00e1c \u0111\u1ed9ng m\u1ea1nh \u0111\u1ebfn c\u00e1c nh\u00f3m doanh nghi\u1ec7p sau:<\/span><\/p>\n