{"id":6507,"date":"2026-06-11T11:32:51","date_gmt":"2026-06-11T04:32:51","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6507"},"modified":"2026-06-11T11:32:51","modified_gmt":"2026-06-11T04:32:51","slug":"cong-van-so-3546","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-so-3546\/","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS v\u1ec1 thu\u1ebf GTGT ng\u00e0nh g\u1ed7"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS ng\u00e0y 29 th\u00e1ng 5 n\u0103m 2026 mang l\u1ea1i nh\u1eefng \u0111\u1ecbnh h\u01b0\u1edbng quan tr\u1ecdng cho c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p l\u00e2m s\u1ea3n trong vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT). \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u1ea3n h\u1ed3i tr\u1ef1c ti\u1ebfp t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd tr\u01b0\u1edbc nh\u1eefng v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh chu\u1ed7i cung \u1ee9ng g\u1ed7 r\u1eebng tr\u1ed3ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c kh\u00e2u s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\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 t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n, \u0111\u1ed9i ng\u0169 MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y \u0111\u00e2y l\u00e0 c\u1ed9t m\u1ed1c ph\u00e1p l\u00fd c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 h\u00f3a vi\u1ec7c th\u1ef1c thi Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch chuy\u00ean s\u00e2u c\u00e1c quy \u0111\u1ecbnh t\u1ea1i v\u0103n b\u1ea3n n\u00e0y nh\u1eb1m gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd n\u1eafm b\u1eaft ch\u00ednh x\u00e1c quy\u1ec1n l\u1ee3i v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 do C\u1ee5c Thu\u1ebf ban h\u00e0nh nh\u1eb1m l\u00e0m r\u00f5 ch\u00ednh s\u00e1ch thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m g\u1ed7 r\u1eebng tr\u1ed3ng m\u1edbi ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng. V\u0103n b\u1ea3n \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb khi mua b\u00e1n s\u1ea3n ph\u1ea9m g\u1ed7 t\u1ea1i kh\u00e2u th\u01b0\u01a1ng m\u1ea1i.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung x\u00e1c \u0111\u1ecbnh r\u1eb1ng c\u00e1c giao d\u1ecbch n\u00e0y kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT. Vi\u1ec7c \u00e1p d\u1ee5ng gi\u00fap doanh nghi\u1ec7p l\u00e2m s\u1ea3n lo\u1ea1i b\u1ecf r\u1ee7i ro v\u1ec1 sai l\u1ec7ch thu\u1ebf su\u1ea5t v\u00e0 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 hi\u1ec7u l\u1ef1c c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS<\/b><\/h2>\n<figure id=\"attachment_6508\" aria-describedby=\"caption-attachment-6508\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6508\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-va-hieu-luc-cua-Cong-van-so-3546_CT-CS.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 hi\u1ec7u l\u1ef1c c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-va-hieu-luc-cua-Cong-van-so-3546_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-va-hieu-luc-cua-Cong-van-so-3546_CT-CS-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-va-hieu-luc-cua-Cong-van-so-3546_CT-CS-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-va-hieu-luc-cua-Cong-van-so-3546_CT-CS-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-va-hieu-luc-cua-Cong-van-so-3546_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6508\" class=\"wp-caption-text\">C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 hi\u1ec7u l\u1ef1c c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-3546-CT-CS-2026-thue-gia-tri-gia-tang-doi-voi-go-so-che-thong-thuong-707802.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS<\/span><\/a><span style=\"font-weight: 400;\"> kh\u00f4ng ph\u1ea3i l\u00e0 v\u0103n b\u1ea3n thay \u0111\u1ed5i lu\u1eadt m\u00e0 l\u00e0 c\u00f4ng c\u1ee5 di\u1ec5n gi\u1ea3i, c\u1ee5 th\u1ec3 h\u00f3a c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n. Vi\u1ec7c hi\u1ec3u r\u00f5 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n d\u1eabn chi\u1ebfu l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 b\u1ea3o v\u1ec7 m\u00ecnh trong c\u00e1c k\u1ef3 thanh ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n l\u00e0m c\u0103n c\u1ee9<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network l\u01b0u \u00fd r\u1eb1ng t\u00ednh ph\u00e1p l\u00fd c\u1ee7a v\u0103n b\u1ea3n n\u00e0y d\u1ef1a tr\u00ean s\u1ef1 k\u1ebft h\u1ee3p gi\u1eefa Lu\u1eadt, Ngh\u1ecb \u0111\u1ecbnh v\u00e0 Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">VAT Law No. 48\/2024\/QH15<\/span><\/a><span style=\"font-weight: 400;\"> (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Lu\u1eadt s\u1ed1 149\/2025\/QH15): \u0110\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng g\u1ed1c, quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree No. 181\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 359\/2025\/N\u0110-CP): Quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, bao g\u1ed3m c\u1ea3 s\u1ea3n ph\u1ea9m n\u00f4ng l\u00e2m th\u1ee7y s\u1ea3n s\u01a1 ch\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tai-nguyen-Moi-truong\/Thong-tu-84-2025-TT-BNNMT-huong-dan-Luat-Lam-nghiep-687991.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 s\u1ed1 84\/2025\/TT-BNNMT<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng: \u0110\u1ecbnh ngh\u0129a chu\u1ea9n x\u00e1c v\u1ec1 c\u00e1c c\u00f4ng \u0111o\u1ea1n s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng, gi\u00fap doanh nghi\u1ec7p ph\u00e2n lo\u1ea1i ch\u00ednh x\u00e1c h\u00e0ng h\u00f3a \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang m\u1ee9c thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>T\u1ea1i sao C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS c\u1ea7n \u0111\u01b0\u1ee3c ch\u00fa tr\u1ecdng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi v\u0103n b\u1ea3n n\u00e0y ra \u0111\u1eddi, nhi\u1ec1u doanh nghi\u1ec7p l\u00fang t\u00fang khi ph\u00e2n bi\u1ec7t gi\u1eefa s\u01a1 ch\u1ebf v\u00e0 ch\u1ebf bi\u1ebfn s\u00e2u. S\u1ef1 m\u01a1 h\u1ed3 trong c\u00e1ch \u0111\u1ecbnh ngh\u0129a d\u1eabn \u0111\u1ebfn r\u1ee7i ro xu\u1ea5t h\u00f3a \u0111\u01a1n sai thu\u1ebf su\u1ea5t. V\u0103n b\u1ea3n n\u00e0y x\u00e1c l\u1eadp tr\u1ea1ng th\u00e1i an to\u00e0n ph\u00e1p l\u00fd cho c\u00e1c giao d\u1ecbch B2B trong ng\u00e0nh l\u00e2m s\u1ea3n, gi\u00fap k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u1eefng t\u00e2m h\u01a1n khi thi\u1ebft l\u1eadp b\u00e1o c\u00e1o thu\u1ebf v\u00e0 khai b\u00e1o \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra. Vi\u1ec7c tu\u00e2n th\u1ee7 ch\u00ednh x\u00e1c gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 truy thu thu\u1ebf kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/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\/go-chiu-thue-suat-bao-nhieu\/\"><b><i>What is the tax rate for wood, wood pellets, wood chips, and other wood products?<\/i><\/b><\/a><\/p>\n<\/blockquote>\n<h2 style=\"text-align: justify;\"><b>Ph\u00e2n t\u00edch quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng theo C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS<\/b><\/h2>\n<figure id=\"attachment_6511\" aria-describedby=\"caption-attachment-6511\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6511\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Phan-tich-quy-dinh-ve-thue-GTGT-doi-voi-go-so-che-thong-thuong-theo-Cong-van-so-3546_CT-CS.jpg\" alt=\"Ph\u00e2n t\u00edch quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng theo C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Phan-tich-quy-dinh-ve-thue-GTGT-doi-voi-go-so-che-thong-thuong-theo-Cong-van-so-3546_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Phan-tich-quy-dinh-ve-thue-GTGT-doi-voi-go-so-che-thong-thuong-theo-Cong-van-so-3546_CT-CS-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Phan-tich-quy-dinh-ve-thue-GTGT-doi-voi-go-so-che-thong-thuong-theo-Cong-van-so-3546_CT-CS-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Phan-tich-quy-dinh-ve-thue-GTGT-doi-voi-go-so-che-thong-thuong-theo-Cong-van-so-3546_CT-CS-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Phan-tich-quy-dinh-ve-thue-GTGT-doi-voi-go-so-che-thong-thuong-theo-Cong-van-so-3546_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6511\" class=\"wp-caption-text\">Ph\u00e2n t\u00edch quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng theo C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u1eed l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m g\u1ed7 r\u1eebng tr\u1ed3ng trong chu\u1ed7i cung \u1ee9ng th\u01b0\u01a1ng m\u1ea1i. \u0110\u00e2y l\u00e0 kh\u00e2u then ch\u1ed1t \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn d\u00f2ng ti\u1ec1n c\u1ee7a c\u1ea3 b\u00ean b\u00e1n v\u00e0 b\u00ean mua.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh v\u1ec1 kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 48\/2024\/QH15, C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS kh\u1eb3ng \u0111\u1ecbnh: t\u1eeb ng\u00e0y 01\/01\/2026, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb khi b\u00e1n s\u1ea3n ph\u1ea9m g\u1ed7 r\u1eebng tr\u1ed3ng m\u1edbi ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kh\u00e1c th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p <\/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;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 khi l\u1eadp h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p b\u00e1n h\u00e0ng s\u1ebd kh\u00f4ng ghi d\u00f2ng thu\u1ebf su\u1ea5t GTGT. \u0110\u1ed1i v\u1edbi b\u00ean mua, h\u00f3a \u0111\u01a1n nh\u1eadn \u0111\u01b0\u1ee3c c\u0169ng kh\u00f4ng c\u00f3 <\/span><a href=\"https:\/\/thue.man.net.vn\/thue-gtgt-dau-ra-va-dau-vao-va-cap-nhat-moi-2025\/\"><span style=\"font-weight: 400;\">input VAT<\/span><\/a><span style=\"font-weight: 400;\">. Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m gi\u1ea3m b\u1edbt th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 tr\u00e1nh vi\u1ec7c thu thu\u1ebf tr\u00f9ng l\u1eb7p trong kh\u00e2u trung gian c\u1ee7a chu\u1ed7i s\u1ea3n xu\u1ea5t g\u1ed7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u00e1c \u0111\u1ecbnh th\u1ebf n\u00e0o l\u00e0 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ph\u00e2n lo\u1ea1i s\u1ea3n ph\u1ea9m g\u1ed7 l\u00e0 s\u01a1 ch\u1ebf hay \u0111\u00e3 qua ch\u1ebf bi\u1ebfn ph\u1ee9c t\u1ea1p th\u01b0\u1eddng g\u00e2y tranh c\u00e3i. Theo c\u00e1c chuy\u00ean gia t\u1eeb MAN, doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 84\/2025\/TT-BNNMT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng th\u01b0\u1eddng, g\u1ed7 s\u01a1 ch\u1ebf bao g\u1ed3m c\u00e1c c\u00f4ng \u0111o\u1ea1n c\u01a1 b\u1ea3n nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eaft x\u1ebb g\u1ed7 tr\u00f2n th\u00e0nh g\u1ed7 x\u1ebb theo k\u00edch th\u01b0\u1edbc quy c\u00e1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01a1i, s\u1ea5y kh\u00f4 \u0111\u1ec3 gi\u1ea3m \u0111\u1ed9 \u1ea9m nh\u01b0ng kh\u00f4ng l\u00e0m thay \u0111\u1ed5i c\u1ea5u tr\u00fac h\u00f3a h\u1ecdc c\u1ee7a g\u1ed7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00f3c v\u1ecf, l\u00e0m s\u1ea1ch b\u1ec1 m\u1eb7t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu qu\u00e1 tr\u00ecnh x\u1eed l\u00fd v\u01b0\u1ee3t qu\u00e1 c\u00e1c c\u00f4ng \u0111o\u1ea1n tr\u00ean, ch\u1eb3ng h\u1ea1n nh\u01b0 t\u1ea9m h\u00f3a ch\u1ea5t b\u1ea3o qu\u1ea3n ph\u1ee9c t\u1ea1p, s\u01a1n ph\u1ee7 b\u1ec1 m\u1eb7t, ho\u1eb7c t\u1ea1o h\u00ecnh tinh x\u1ea3o, s\u1ea3n ph\u1ea9m s\u1ebd kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c coi l\u00e0 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng v\u00e0 ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT theo quy \u0111\u1ecbnh th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><b><i>See more articles: <\/i><\/b><a href=\"https:\/\/thue.man.net.vn\/go-keo-co-chiu-thue-gtgt-khong\/\"><b><i>Is acacia wood subject to VAT? Detailed guidance is provided in Official Letter 4968\/CT-CS.<\/i><\/b><\/a><\/p>\n<\/blockquote>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS<\/b><\/h2>\n<figure id=\"attachment_6510\" aria-describedby=\"caption-attachment-6510\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6510\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-va-dieu-kien-ap-dung-Cong-van-so-3546_CT-CS.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-va-dieu-kien-ap-dung-Cong-van-so-3546_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-va-dieu-kien-ap-dung-Cong-van-so-3546_CT-CS-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-va-dieu-kien-ap-dung-Cong-van-so-3546_CT-CS-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-va-dieu-kien-ap-dung-Cong-van-so-3546_CT-CS-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-va-dieu-kien-ap-dung-Cong-van-so-3546_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6510\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c \u00e1p d\u1ee5ng v\u0103n b\u1ea3n \u0111\u00fang \u0111\u1eafn, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t k\u1ef9 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c trong giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Those directly affected<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c \u0111\u01a1n v\u1ecb sau \u0111\u00e2y c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u t\u00e2m \u0111\u1ebfn h\u01b0\u1edbng d\u1eabn c\u1ee7a v\u0103n b\u1ea3n:<\/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 s\u1ea3n xu\u1ea5t, kinh doanh g\u1ed7 r\u1eebng tr\u1ed3ng: C\u00e1c \u0111\u01a1n v\u1ecb khai th\u00e1c t\u1eeb r\u1eebng tr\u1ed3ng v\u00e0 th\u1ef1c hi\u1ec7n c\u00f4ng \u0111o\u1ea1n s\u01a1 ch\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 l\u00e2m nghi\u1ec7p: C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf t\u1eadp th\u1ec3 tham gia v\u00e0o chu\u1ed7i cung \u1ee9ng g\u1ed7 nguy\u00ean li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i g\u1ed7: C\u00e1c \u0111\u01a1n v\u1ecb mua \u0111i b\u00e1n l\u1ea1i g\u1ed7 r\u1eebng tr\u1ed3ng s\u01a1 ch\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n c\u1ea7n thi\u1ebft \u0111\u1ec3 \u00e1p d\u1ee5ng kh\u00f4ng k\u00ea khai thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n kh\u00f4ng k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT, giao d\u1ecbch ph\u1ea3i th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean b\u00e1n v\u00e0 b\u00ean mua \u0111\u1ec1u l\u00e0 doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT c\u1ee7a b\u00ean b\u00e1n l\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ea3n ph\u1ea9m g\u1ed7 l\u00e0 s\u1ea3n ph\u1ea9m g\u1ed7 r\u1eebng tr\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ea3n ph\u1ea9m m\u1edbi ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng, kh\u00f4ng b\u1ecb bi\u1ebfn \u0111\u1ed5i th\u00e0nh s\u1ea3n ph\u1ea9m ho\u00e0n thi\u1ec7n ho\u1eb7c g\u1ed7 ch\u1ebf bi\u1ebfn s\u00e2u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p b\u00e1n g\u1ed7 s\u01a1 ch\u1ebf cho h\u1ed9 kinh doanh ho\u1eb7c c\u00e1 nh\u00e2n, quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c kh\u00f4ng k\u00ea khai thu\u1ebf n\u00e0y s\u1ebd kh\u00f4ng \u00e1p d\u1ee5ng t\u01b0\u01a1ng t\u1ef1. Do \u0111\u00f3, ki\u1ec3m tra t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n c\u1ee7a \u0111\u1ed1i t\u00e1c l\u00e0 b\u01b0\u1edbc ki\u1ec3m so\u00e1t r\u1ee7i ro b\u1eaft bu\u1ed9c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf trong ng\u00e0nh l\u00e2m s\u1ea3n d\u01b0\u1edbi g\u00f3c nh\u00ecn c\u1ee7a MAN<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi kinh nghi\u1ec7m t\u01b0 v\u1ea5n tr\u00ean 30 n\u0103m, c\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y nhi\u1ec1u r\u1ee7i ro ti\u1ec1m \u1ea9n m\u00e0 doanh nghi\u1ec7p g\u1ed7 th\u01b0\u1eddng b\u1ecf qua khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u1eefng r\u1ee7i ro k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n lo\u1ea1i sai s\u1ea3n ph\u1ea9m: Doanh nghi\u1ec7p t\u1ef1 \u00fd x\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m l\u00e0 s\u01a1 ch\u1ebf trong khi th\u1ef1c t\u1ebf \u0111\u00e3 qua ch\u1ebf bi\u1ebfn ph\u1ee9c t\u1ea1p. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n thu\u1ebf GTGT, g\u00e2y ra l\u1ed7i thi\u1ebfu s\u00f3t thu\u1ebf khi c\u01a1 quan ch\u1ee9c n\u0103ng ki\u1ec3m tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7: Xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 d\u00f2ng thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb y\u1ebfu k\u00e9m: Thi\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c r\u1eebng tr\u1ed3ng ho\u1eb7c quy tr\u00ecnh s\u01a1 ch\u1ebf, khi\u1ebfn c\u01a1 quan thu\u1ebf kh\u00f3 x\u00e1c \u0111\u1ecbnh t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a giao d\u1ecbch.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u t\u1eeb MAN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng quy tr\u00ecnh l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb ch\u1eb7t ch\u1ebd: L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n v\u00e0 h\u1ed3 s\u01a1 k\u1ef9 thu\u1eadt ch\u1ee9ng minh s\u1ea3n ph\u1ea9m l\u00e0 g\u1ed7 s\u01a1 ch\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t danh m\u1ee5c s\u1ea3n ph\u1ea9m: \u0110\u1ecbnh k\u1ef3 ki\u1ec3m tra l\u1ea1i danh m\u1ee5c s\u1ea3n ph\u1ea9m \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1ecbnh ngh\u0129a t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 84\/2025\/TT-BNNMT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n: C\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean c\u00e1c v\u0103n b\u1ea3n m\u1edbi nh\u01b0 C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \u0111\u1ec3 tr\u00e1nh sai s\u00f3t trong l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Case Study: \u00c1p d\u1ee5ng th\u1ef1c t\u1ebf t\u1ea1i doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t g\u1ed7<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u00e0m r\u00f5 h\u01a1n, ch\u00fang t\u00f4i \u0111\u01b0a ra t\u00ecnh hu\u1ed1ng gi\u1ea3 \u0111\u1ecbnh d\u1ef1a tr\u00ean th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n c\u1ee7a MAN &#8211; Master Accountant Network t\u1ea1i m\u1ed9t doanh nghi\u1ec7p t\u1ea1i t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u00ecnh hu\u1ed1ng doanh nghi\u1ec7p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty A ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c kinh doanh g\u1ed7. H\u1ecd mua g\u1ed7 tr\u00f2n t\u1eeb m\u1ed9t h\u1ee3p t\u00e1c x\u00e3 l\u00e2m nghi\u1ec7p (\u0111\u00e3 qua b\u00f3c v\u1ecf, c\u1eaft theo kh\u00fac). Sau \u0111\u00f3, C\u00f4ng ty A th\u1ef1c hi\u1ec7n th\u00eam c\u00f4ng \u0111o\u1ea1n x\u1ebb g\u1ed7 theo k\u00edch th\u01b0\u1edbc y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng l\u00e0 C\u00f4ng ty B. C\u1ea3 hai c\u00f4ng ty \u0111\u1ec1u n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u00e2n t\u00edch x\u1eed l\u00fd theo C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ea3n ph\u1ea9m g\u1ed7 c\u1ee7a C\u00f4ng ty A sau khi x\u1ebb v\u1eabn \u0111\u01b0\u1ee3c coi l\u00e0 g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS, khi C\u00f4ng ty A b\u00e1n cho C\u00f4ng ty B, C\u00f4ng ty A kh\u00f4ng ph\u1ea3i k\u00ea khai v\u00e0 t\u00ednh n\u1ed9p thu\u1ebf GTGT tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty A ch\u1ec9 c\u1ea7n ghi r\u00f5 tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 s\u1ea3n ph\u1ea9m g\u1ed7 r\u1eebng tr\u1ed3ng s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng, kh\u00f4ng ch\u1ecbu thu\u1ebf ho\u1eb7c kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>B\u00e0i h\u1ecdc r\u00fat ra<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u r\u00f5 C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS gi\u00fap C\u00f4ng ty A tr\u00e1nh vi\u1ec7c n\u1ed9p d\u01b0 thu\u1ebf GTGT \u0111\u1ea7u ra, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 C\u00f4ng ty B trong vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed \u0111\u1ea7u v\u00e0o ch\u00ednh x\u00e1c. N\u1ebfu C\u00f4ng ty A kh\u00f4ng n\u1eafm v\u1eefng quy \u0111\u1ecbnh v\u00e0 ch\u1ee7 \u0111\u1ed9ng xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 thu\u1ebf su\u1ea5t, h\u1ecd s\u1ebd g\u00e2y ra s\u1ef1 nh\u1ea7m l\u1eabn kh\u00f4ng \u0111\u00e1ng c\u00f3 cho \u0111\u1ed1i t\u00e1c v\u00e0 l\u00e0m t\u0103ng chi ph\u00ed qu\u1ea3n tr\u1ecb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng \u0111\u1ed1i chi\u1ebfu c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 b\u1ea1n \u0111\u1ecdc d\u1ec5 d\u00e0ng tra c\u1ee9u, ch\u00fang t\u00f4i h\u1ec7 th\u1ed1ng h\u00f3a c\u00e1c v\u0103n b\u1ea3n c\u1ed1t l\u00f5i li\u00ean quan \u0111\u1ebfn ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi g\u1ed7 s\u01a1 ch\u1ebf trong b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng \u0111\u1ed1i chi\u1ebfu c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Document<\/b><\/td>\n<td style=\"text-align: center;\"><b>Main content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Impact on business<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">VAT Law 48\/2024\/QH15<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng k\u00ea khai thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ea1o n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd cao nh\u1ea5t cho c\u00e1c h\u01b0\u1edbng d\u1eabn sau n\u00e0y<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 181\/2025\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ti\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u00fap ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a ch\u00ednh x\u00e1c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 84\/2025\/TT-BNNMT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh ngh\u0129a k\u1ef9 thu\u1eadt v\u1ec1 s\u01a1 ch\u1ebf trong l\u00e2m nghi\u1ec7p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf khi c\u00f3 thanh tra<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3546\/CT-CS<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c kh\u00f4ng k\u00ea khai thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng c\u1ee5 th\u1ef1c thi tr\u1ef1c ti\u1ebfp t\u1ea1i kh\u00e2u th\u01b0\u01a1ng m\u1ea1i<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS l\u00e0 m\u1ed9t v\u0103n b\u1ea3n c\u1ea7n thi\u1ebft, gi\u00fap th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n v\u1ec1 m\u1eb7t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh cho doanh nghi\u1ec7p ng\u00e0nh g\u1ed7. Vi\u1ec7c hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang n\u1ed9i dung n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap \u0111\u01a1n v\u1ecb tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i th\u1ea5u hi\u1ec3u nh\u1eefng th\u00e1ch th\u1ee9c m\u00e0 doanh nghi\u1ec7p Vi\u1ec7t \u0111ang g\u1eb7p ph\u1ea3i trong vi\u1ec7c qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf, ch\u00fang t\u00f4i cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n v\u1ec1 <\/span><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><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 services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">tax reporting services<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf chuy\u00ean s\u00e2u. N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang g\u1eb7p v\u01b0\u1edbng m\u1eafc v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf ho\u1eb7c c\u1ea7n m\u1ed9t \u0111\u1ed1i t\u00e1c tin c\u1eady \u0111\u1ec3 \u0111\u1ed3ng h\u00e0nh, h\u00e3y li\u00ean h\u1ec7 v\u1edbi MAN \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n c\u00e1c gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u nh\u1ea5t cho ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh.<\/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\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>N\u1ebfu t\u00f4i b\u00e1n g\u1ed7 s\u01a1 ch\u1ebf cho h\u1ed9 kinh doanh, t\u00f4i c\u00f3 \u00e1p d\u1ee5ng C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. V\u0103n b\u1ea3n n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3. Giao d\u1ecbch v\u1edbi h\u1ed9 kinh doanh ho\u1eb7c c\u00e1 nh\u00e2n v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh th\u00f4ng th\u01b0\u1eddng v\u1ec1 thu\u1ebf GTGT.                    <\/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\u1ea3n ph\u1ea9m g\u1ed7 \u0111\u00e3 qua s\u1ea5y kh\u00f4 c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, s\u1ea5y kh\u00f4 l\u00e0 c\u00f4ng \u0111o\u1ea1n s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP. Tuy nhi\u00ean, n\u1ebfu sau s\u1ea5y m\u00e0 c\u00f2n qua c\u00e1c c\u00f4ng \u0111o\u1ea1n ch\u1ebf bi\u1ebfn s\u00e2u nh\u01b0 t\u1ea1o h\u00ecnh ngh\u1ec7 thu\u1eadt hay g\u1eafn k\u1ebft h\u00f3a h\u1ecdc ph\u1ee9c t\u1ea1p, c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng.                    <\/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>T\u00f4i ph\u1ea3i l\u00e0m g\u00ec n\u1ebfu tr\u01b0\u1edbc \u0111\u00e2y \u0111\u00e3 l\u1ee1 k\u00ea khai thu\u1ebf GTGT cho c\u00e1c giao d\u1ecbch n\u00e0y?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu b\u1ea1n \u0111\u00e3 k\u00ea khai thu\u1ebf GTGT cho c\u00e1c giao d\u1ecbch \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng k\u00ea khai, b\u1ea1n c\u1ea7n th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu v\u00e0 thu\u1ebf \u0111\u1ea7u ra. C\u00e1c chuy\u00ean gia t\u1ea1i MAN khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i t\u1edd khai c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ki\u1ec3m tra.                    <\/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>C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS c\u00f3 th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tV\u0103n b\u1ea3n n\u00e0y mang t\u00ednh ch\u1ea5t h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. Hi\u1ec7u l\u1ef1c c\u1ee7a n\u00f3 g\u1eafn li\u1ec1n v\u1edbi c\u00e1c v\u0103n b\u1ea3n Lu\u1eadt, Ngh\u1ecb \u0111\u1ecbnh m\u00e0 n\u00f3 d\u1eabn chi\u1ebfu. Do \u0111\u00f3, ch\u1eebng n\u00e0o c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd n\u00eau tr\u00ean c\u00f2n hi\u1ec7u l\u1ef1c, C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS v\u1eabn l\u00e0 h\u01b0\u1edbng d\u1eabn c\u00f3 gi\u00e1 tr\u1ecb th\u1ef1c thi.                    <\/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>MAN c\u00f3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ki\u1ec3m tra h\u1ed3 s\u01a1 g\u1ed7 s\u01a1 ch\u1ebf kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tCh\u1eafc ch\u1eafn c\u00f3. \u0110\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i MAN - Master Accountant Network v\u1edbi 30 n\u0103m kinh nghi\u1ec7m lu\u00f4n s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p r\u00e0 so\u00e1t h\u1ed3 s\u01a1, ph\u00e2n lo\u1ea1i s\u1ea3n ph\u1ea9m v\u00e0 x\u00e2y d\u1ef1ng quy tr\u00ecnh ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p lu\u00f4n trong tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng cho c\u00e1c \u0111\u1ee3t thanh ki\u1ec3m tra thu\u1ebf.                    <\/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\": \"N\u1ebfu t\u00f4i b\u00e1n g\u1ed7 s\u01a1 ch\u1ebf cho h\u1ed9 kinh doanh, t\u00f4i c\u00f3 \u00e1p d\u1ee5ng C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS 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. V\u0103n b\u1ea3n n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3. Giao d\u1ecbch v\u1edbi h\u1ed9 kinh doanh ho\u1eb7c c\u00e1 nh\u00e2n v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh th\u00f4ng th\u01b0\u1eddng v\u1ec1 thu\u1ebf GTGT.\"\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\u1ea3n ph\u1ea9m g\u1ed7 \u0111\u00e3 qua s\u1ea5y kh\u00f4 c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng 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, s\u1ea5y kh\u00f4 l\u00e0 c\u00f4ng \u0111o\u1ea1n s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP. Tuy nhi\u00ean, n\u1ebfu sau s\u1ea5y m\u00e0 c\u00f2n qua c\u00e1c c\u00f4ng \u0111o\u1ea1n ch\u1ebf bi\u1ebfn s\u00e2u nh\u01b0 t\u1ea1o h\u00ecnh ngh\u1ec7 thu\u1eadt hay g\u1eafn k\u1ebft h\u00f3a h\u1ecdc ph\u1ee9c t\u1ea1p, c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng.\"\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\": \"T\u00f4i ph\u1ea3i l\u00e0m g\u00ec n\u1ebfu tr\u01b0\u1edbc \u0111\u00e2y \u0111\u00e3 l\u1ee1 k\u00ea khai thu\u1ebf GTGT cho c\u00e1c giao d\u1ecbch n\u00e0y?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu b\u1ea1n \u0111\u00e3 k\u00ea khai thu\u1ebf GTGT cho c\u00e1c giao d\u1ecbch \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng k\u00ea khai, b\u1ea1n c\u1ea7n th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu v\u00e0 thu\u1ebf \u0111\u1ea7u ra. C\u00e1c chuy\u00ean gia t\u1ea1i MAN khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i t\u1edd khai c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ki\u1ec3m tra.\"\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\": \"C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS c\u00f3 th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"V\u0103n b\u1ea3n n\u00e0y mang t\u00ednh ch\u1ea5t h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. Hi\u1ec7u l\u1ef1c c\u1ee7a n\u00f3 g\u1eafn li\u1ec1n v\u1edbi c\u00e1c v\u0103n b\u1ea3n Lu\u1eadt, Ngh\u1ecb \u0111\u1ecbnh m\u00e0 n\u00f3 d\u1eabn chi\u1ebfu. Do \u0111\u00f3, ch\u1eebng n\u00e0o c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd n\u00eau tr\u00ean c\u00f2n hi\u1ec7u l\u1ef1c, C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS v\u1eabn l\u00e0 h\u01b0\u1edbng d\u1eabn c\u00f3 gi\u00e1 tr\u1ecb th\u1ef1c thi.\"\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\": \"MAN c\u00f3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ki\u1ec3m tra h\u1ed3 s\u01a1 g\u1ed7 s\u01a1 ch\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ch\u1eafc ch\u1eafn c\u00f3. \u0110\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i MAN - Master Accountant Network v\u1edbi 30 n\u0103m kinh nghi\u1ec7m lu\u00f4n s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p r\u00e0 so\u00e1t h\u1ed3 s\u01a1, ph\u00e2n lo\u1ea1i s\u1ea3n ph\u1ea9m v\u00e0 x\u00e2y d\u1ef1ng quy tr\u00ecnh ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p lu\u00f4n trong tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng cho c\u00e1c \u0111\u1ee3t thanh ki\u1ec3m tra thu\u1ebf.\"\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>C\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS ng\u00e0y 29 th\u00e1ng 5 n\u0103m 2026 mang l\u1ea1i nh\u1eefng \u0111\u1ecbnh h\u01b0\u1edbng quan tr\u1ecdng cho c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p l\u00e2m s\u1ea3n trong vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT). \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u1ea3n h\u1ed3i tr\u1ef1c ti\u1ebfp t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd tr\u01b0\u1edbc nh\u1eefng v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh [&hellip;]<\/p>","protected":false},"author":4,"featured_media":6509,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2,7],"tags":[],"class_list":["post-6507","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-gtgt","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6507","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=6507"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6507\/revisions"}],"predecessor-version":[{"id":6512,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6507\/revisions\/6512"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6509"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=6507"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=6507"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=6507"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}