{"id":6540,"date":"2026-06-16T10:53:24","date_gmt":"2026-06-16T03:53:24","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6540"},"modified":"2026-06-16T10:53:24","modified_gmt":"2026-06-16T03:53:24","slug":"thue-suat-thue-nha-thau-nuoc-ngoai-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/thue-suat-thue-nha-thau-nuoc-ngoai-2026\/","title":{"rendered":"Thu\u1ebf su\u1ea5t thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i 2026"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i 2026 l\u00e0 th\u00f4ng tin quan tr\u1ecdng m\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i c\u1ea7n \u0111\u1eb7c bi\u1ec7t quan t\u00e2m. Vi\u1ec7c n\u1eafm r\u00f5 quy \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 gi\u00fap tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n b\u1ea3o v\u1ec7 d\u00f2ng ti\u1ec1n, h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb truy thu ho\u1eb7c \u1ea5n \u0111\u1ecbnh thu\u1ebf. T\u1eeb kinh nghi\u1ec7m t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n th\u1ef1c ti\u1ec5n, c\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t trong l\u0129nh v\u1ef1c x\u00e2y d\u1ef1ng v\u00e0 l\u1eafp \u0111\u1eb7t, v\u1eabn g\u1eb7p v\u01b0\u1edbng m\u1eafc khi x\u1eed l\u00fd h\u1ee3p \u0111\u1ed3ng h\u1ed7n h\u1ee3p v\u00e0 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd n\u0103m 2026 y\u00eau c\u1ea7u s\u1ef1 t\u1ec9 m\u1ec9 trong t\u1eebng \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng. Thay v\u00ec nh\u00ecn nh\u1eadn \u0111\u00e2y l\u00e0 m\u1ed9t chi ph\u00ed b\u1eaft bu\u1ed9c, doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng h\u1ea1ng m\u1ee5c \u0111\u1ec3 ho\u1ea1ch \u0111\u1ecbnh t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 thu\u1ebf, gi\u1ea3i quy\u1ebft b\u00e0i to\u00e1n ph\u00e2n t\u00e1ch gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng v\u00e0 cung c\u1ea5p c\u00e1c g\u00f3c nh\u00ecn th\u1ef1c t\u1ebf \u0111\u1ec3 doanh nghi\u1ec7p v\u1eadn h\u00e0nh an to\u00e0n trong m\u00f4i tr\u01b0\u1eddng kinh doanh \u0111\u1ea7y bi\u1ebfn \u0111\u1ed9ng.<\/span><\/p>\n<h2><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i 2026<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT) l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1eeb vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5, h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam m\u00e0 kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n theo lu\u1eadt Vi\u1ec7t Nam. \u0110\u00e2y l\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf b\u1eaft bu\u1ed9c m\u00e0 b\u00ean Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thay.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf bao g\u1ed3m m\u1ecdi nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u00e1t sinh doanh thu t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam. Doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng ngay khi ph\u00e1t sinh h\u1ee3p \u0111\u1ed3ng ho\u1eb7c thanh to\u00e1n cho nh\u00e0 th\u1ea7u \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p.<\/span><\/p>\n<h2><b>\u00a0Bi\u1ec3u thu\u1ebf su\u1ea5t thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i 2026 chi ti\u1ebft<\/b><\/h2>\n<figure id=\"attachment_6541\" aria-describedby=\"caption-attachment-6541\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6541\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Bieu-thue-suat-thue-nha-thau-nuoc-ngoai-2026-chi-tiet.jpg\" alt=\"Bi\u1ec3u thu\u1ebf su\u1ea5t thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i 2026 chi ti\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Bieu-thue-suat-thue-nha-thau-nuoc-ngoai-2026-chi-tiet.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Bieu-thue-suat-thue-nha-thau-nuoc-ngoai-2026-chi-tiet-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Bieu-thue-suat-thue-nha-thau-nuoc-ngoai-2026-chi-tiet-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Bieu-thue-suat-thue-nha-thau-nuoc-ngoai-2026-chi-tiet-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Bieu-thue-suat-thue-nha-thau-nuoc-ngoai-2026-chi-tiet-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6541\" class=\"wp-caption-text\">Bi\u1ec3u thu\u1ebf su\u1ea5t thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i 2026 chi ti\u1ebft<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t con s\u1ed1 c\u1ed1 \u0111\u1ecbnh, m\u00e0 l\u00e0 s\u1ef1 t\u1ed5ng h\u1ee3p gi\u1eefa thu\u1ebf <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">Thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">Value Added Tax (VAT)<\/span><\/a><span style=\"font-weight: 400;\"> d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t d\u1ecbch v\u1ee5 ho\u1eb7c h\u00e0ng h\u00f3a. Doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 c\u00e1c bi\u1ec3u t\u1ef7 l\u1ec7 thu\u1ebf su\u1ea5t d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 \u00e1p d\u1ee5ng cho t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee5 th\u1ec3.<\/span><\/p>\n<h3><b>B\u1ea3ng t\u1ef7 l\u1ec7 thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh, t\u1ef7 l\u1ec7 (%) thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi c\u00e1c ng\u00e0nh kinh doanh \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 664px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p t\u1ef7 l\u1ec7 thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; width: 7.11692%; height: 56px;\"><b>STT<\/b><\/td>\n<td style=\"text-align: center; width: 72.1133%; height: 56px;\"><b>Ng\u00e0nh kinh doanh<\/b><\/td>\n<td style=\"text-align: center; width: 20.0436%; height: 56px;\"><b>T\u1ef7 l\u1ec7 (%) thu\u1ebf TNDN<\/b><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"text-align: center; width: 7.11692%; height: 104px;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"width: 72.1133%; text-align: left; height: 104px;\"><span style=\"font-weight: 400;\">Th\u01b0\u01a1ng m\u1ea1i: ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a, nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb; ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a, nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb g\u1eafn v\u1edbi d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam (bao g\u1ed3m c\u1ea3 cung c\u1ea5p h\u00e0ng h\u00f3a theo h\u00ecnh th\u1ee9c xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7; cung c\u1ea5p h\u00e0ng h\u00f3a theo \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng Incoterms)<\/span><\/td>\n<td style=\"text-align: center; width: 20.0436%; height: 104px;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; width: 7.11692%; height: 168px;\" rowspan=\"3\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"width: 72.1133%; text-align: left; height: 56px;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5, cho thu\u00ea m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, b\u1ea3o hi\u1ec3m, thu\u00ea gi\u00e0n khoan<\/span><\/td>\n<td style=\"text-align: center; width: 20.0436%; height: 56px;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 72.1133%; text-align: left; height: 56px;\"><span style=\"font-weight: 400;\">&#8211; Ri\u00eang: D\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n, casino<\/span><\/td>\n<td style=\"text-align: center; width: 20.0436%; height: 56px;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 72.1133%; text-align: left; height: 56px;\"><span style=\"font-weight: 400;\">&#8211; Ri\u00eang: D\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh<\/span><\/td>\n<td style=\"text-align: center; width: 20.0436%; height: 56px;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; width: 7.11692%; height: 56px;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"width: 72.1133%; text-align: left; height: 56px;\"><span style=\"font-weight: 400;\">Cho thu\u00ea t\u00e0u bay, \u0111\u1ed9ng c\u01a1 t\u00e0u bay, ph\u1ee5 t\u00f9ng t\u00e0u bay, t\u00e0u bi\u1ec3n<\/span><\/td>\n<td style=\"text-align: center; width: 20.0436%; height: 56px;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; width: 7.11692%; height: 56px;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"width: 72.1133%; text-align: left; height: 56px;\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u ho\u1eb7c kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/span><\/td>\n<td style=\"text-align: center; width: 20.0436%; height: 56px;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; width: 7.11692%; height: 56px;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"width: 72.1133%; text-align: left; height: 56px;\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00e1c, v\u1eadn chuy\u1ec3n (bao g\u1ed3m v\u1eadn chuy\u1ec3n \u0111\u01b0\u1eddng bi\u1ec3n, v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng)<\/span><\/td>\n<td style=\"text-align: center; width: 20.0436%; height: 56px;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; width: 7.11692%; height: 56px;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"width: 72.1133%; text-align: left; height: 56px;\"><span style=\"font-weight: 400;\">Chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi, t\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i, hoa h\u1ed3ng nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m<\/span><\/td>\n<td style=\"text-align: center; width: 20.0436%; height: 56px;\"><span style=\"font-weight: 400;\">0,1<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; width: 7.11692%; height: 56px;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"width: 72.1133%; text-align: left; height: 56px;\"><span style=\"font-weight: 400;\">Interest on loans<\/span><\/td>\n<td style=\"text-align: center; width: 20.0436%; height: 56px;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; width: 7.11692%; height: 56px;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"width: 72.1133%; text-align: left; height: 56px;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp b\u1ea3n quy\u1ec1n<\/span><\/td>\n<td style=\"text-align: center; width: 20.0436%; height: 56px;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd: \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u bao g\u1ed3m nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c nhau, n\u1ebfu kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p s\u1ebd ph\u1ea3i \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 thu\u1ebf TNDN cao nh\u1ea5t cho to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/span><\/i><\/p>\n<h3><b>B\u1ea3ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">T\u01b0\u01a1ng t\u1ef1, t\u1ef7 l\u1ec7 (%) \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo c\u00e1c ng\u00e0nh kinh doanh:<\/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 t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>STT<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ng\u00e0nh kinh doanh<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT<\/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;\">D\u1ecbch v\u1ee5, cho thu\u00ea m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, b\u1ea3o hi\u1ec3m; x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/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;\">S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a; x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/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;\">Other business activities<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd: T\u01b0\u01a1ng t\u1ef1 nh\u01b0 thu\u1ebf TNDN, n\u1ebfu h\u1ee3p \u0111\u1ed3ng kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng, c\u01a1 quan thu\u1ebf s\u1ebd \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT cao nh\u1ea5t cho to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/span><\/i><\/p>\n<h2><b>C\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i 2026 chi ti\u1ebft<\/b><\/h2>\n<figure id=\"attachment_6543\" aria-describedby=\"caption-attachment-6543\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6543\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Thue-suat-thue-nha-thau-nuoc-ngoai-2026_-Cach-tinh-thue-nha-thau-nuoc-ngoai-2026-chi-tiet.jpg\" alt=\"Thu\u1ebf su\u1ea5t thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i 2026_ C\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i 2026 chi ti\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Thue-suat-thue-nha-thau-nuoc-ngoai-2026_-Cach-tinh-thue-nha-thau-nuoc-ngoai-2026-chi-tiet.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Thue-suat-thue-nha-thau-nuoc-ngoai-2026_-Cach-tinh-thue-nha-thau-nuoc-ngoai-2026-chi-tiet-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Thue-suat-thue-nha-thau-nuoc-ngoai-2026_-Cach-tinh-thue-nha-thau-nuoc-ngoai-2026-chi-tiet-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Thue-suat-thue-nha-thau-nuoc-ngoai-2026_-Cach-tinh-thue-nha-thau-nuoc-ngoai-2026-chi-tiet-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Thue-suat-thue-nha-thau-nuoc-ngoai-2026_-Cach-tinh-thue-nha-thau-nuoc-ngoai-2026-chi-tiet-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6543\" class=\"wp-caption-text\">Thu\u1ebf su\u1ea5t thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i 2026_ C\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i 2026 chi ti\u1ebft<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">To perform <\/span><a href=\"https:\/\/thue.man.net.vn\/cach-tinh-thue-nha-thau-2026\/\"><span style=\"font-weight: 400;\">c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i 2026<\/span><\/a><span style=\"font-weight: 400;\"> ch\u00ednh x\u00e1c, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng l\u00e0 gi\u00e1 Net (ch\u01b0a thu\u1ebf) hay gi\u00e1 Gross (\u0111\u00e3 bao g\u1ed3m thu\u1ebf). Sai l\u1ea7m trong vi\u1ec7c quy \u0111\u1ed5i gi\u00e1 tr\u1ecb th\u01b0\u1eddng l\u00e0 nguy\u00ean nh\u00e2n h\u00e0ng \u0111\u1ea7u khi\u1ebfn c\u00e1c doanh nghi\u1ec7p b\u1ecb h\u1ea1ch to\u00e1n sai ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf GTGT v\u00e0 TNDN c\u01a1 b\u1ea3n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf GTGT x T\u1ef7 l\u1ec7 % GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf TNDN x T\u1ef7 l\u1ec7 % TNDN.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Trong \u0111\u00f3, doanh thu t\u00ednh thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 doanh thu nh\u00e0 th\u1ea7u nh\u1eadn \u0111\u01b0\u1ee3c, ch\u01b0a tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan. V\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng Net, doanh nghi\u1ec7p Vi\u1ec7t Nam bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n quy \u0111\u1ed5i ng\u01b0\u1ee3c (gross-up) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf tr\u01b0\u1edbc khi \u00e1p t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m. Vi\u1ec7c s\u1eed d\u1ee5ng sai c\u00f4ng th\u1ee9c quy \u0111\u1ed5i s\u1ebd l\u00e0m sai l\u1ec7ch s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, d\u1eabn \u0111\u1ebfn kh\u00f3 kh\u0103n trong vi\u1ec7c quy\u1ebft to\u00e1n sau n\u00e0y.<\/span><\/p>\n<h2><b>B\u00e0i to\u00e1n h\u1ee3p \u0111\u1ed3ng h\u1ed7n h\u1ee3p v\u00e0 r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Trong ng\u00e0nh x\u00e2y d\u1ef1ng, c\u01a1 \u0111i\u1ec7n v\u00e0 l\u1eafp \u0111\u1eb7t d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t, h\u1ea7u h\u1ebft c\u00e1c d\u1ef1 \u00e1n EPC \u0111\u1ec1u l\u00e0 h\u1ee3p \u0111\u1ed3ng h\u1ed7n h\u1ee3p. \u0110\u00e2y l\u00e0 khu v\u1ef1c ti\u1ec1m \u1ea9n r\u1ee7i ro cao nh\u1ea5t v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u 2026. Theo quy \u0111\u1ecbnh, n\u1ebfu trong h\u1ee3p \u0111\u1ed3ng kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng, c\u01a1 quan thu\u1ebf s\u1ebd \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 thu\u1ebf cao nh\u1ea5t cho to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u1ed1i \u01b0u d\u00f2ng thu\u1ebf, c\u00e1c chuy\u00ean gia t\u1ea1i MAN khuy\u00ean r\u1eb1ng ngay t\u1eeb kh\u00e2u \u0111\u00e0m ph\u00e1n h\u1ee3p \u0111\u1ed3ng, doanh nghi\u1ec7p ph\u1ea3i t\u00e1ch b\u1ea1ch chi ti\u1ebft gi\u00e1 tr\u1ecb:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb ph\u1ea7n h\u00e0ng h\u00f3a, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb (th\u01b0\u1eddng c\u00f3 t\u1ef7 l\u1ec7 thu\u1ebf th\u1ea5p h\u01a1n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb ph\u1ea7n d\u1ecbch v\u1ee5 l\u1eafp \u0111\u1eb7t, v\u1eadn h\u00e0nh, \u0111\u00e0o t\u1ea1o (th\u01b0\u1eddng c\u00f3 t\u1ef7 l\u1ec7 thu\u1ebf cao h\u01a1n).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c li\u1ec7t k\u00ea chi ti\u1ebft danh m\u1ee5c (BOQ &#8211; Bill of Quantities) v\u00e0 \u0111\u01a1n gi\u00e1 cho t\u1eebng ph\u1ea7n l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft. N\u1ebfu h\u1ee3p \u0111\u1ed3ng ch\u1ec9 ghi m\u1ed9t t\u1ed5ng gi\u00e1 tr\u1ecb m\u00e0 kh\u00f4ng c\u00f3 ph\u1ee5 l\u1ee5c t\u00e1ch bi\u1ec7t gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5, r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh m\u1ee9c thu\u1ebf c\u1ee7a d\u1ecbch v\u1ee5 cho to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c l\u00e0 r\u1ea5t th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2><b>Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 c\u00e1c c\u0103n c\u1ee9 m\u1edbi nh\u1ea5t v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i 2026<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh l\u00e0 kim ch\u1ec9 nam cho m\u1ecdi ho\u1ea1t \u0111\u1ed9ng t\u00ednh thu\u1ebf. C\u00e1c quy \u0111\u1ecbnh n\u00e0y bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Thue-thu-nhap-doanh-nghiep-2025-so-67-2025-QH15-580594.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Corporate Income Tax Law No. 67\/2025\/QH15<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 Lu\u1eadt Thu\u1ebf GTGT (\u0111\u00e3 s\u1eeda \u0111\u1ed5i).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 Lu\u1eadt Thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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;\"> v\u1ec1 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n thu\u1ebf nh\u00e0 th\u1ea7u.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd r\u1eb1ng Th\u00f4ng t\u01b0 20\/2026\/TT-BTC \u0111\u00e3 c\u00f3 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf, \u0111\u1eb7c bi\u1ec7t ch\u00fa tr\u1ecdng v\u00e0o vi\u1ec7c minh b\u1ea1ch h\u00f3a c\u00e1c kho\u1ea3n chi ph\u00ed do b\u00ean Vi\u1ec7t Nam tr\u1ea3 thay. Vi\u1ec7c th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt c\u00e1c v\u0103n b\u1ea3n n\u00e0y l\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7. C\u00e1c chuy\u00ean gia MAN lu\u00f4n khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p n\u00ean l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u00e0 c\u00f4ng v\u0103n tr\u1ea3 l\u1eddi c\u1ee7a c\u01a1 quan thu\u1ebf cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u1ec3 l\u00e0m h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh khi c\u1ea7n thi\u1ebft.<\/span><\/p>\n<h2><b>Case study th\u1ef1c t\u1ebf: H\u1ee3p \u0111\u1ed3ng EPC trong ng\u00e0nh s\u1ea3n xu\u1ea5t<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">X\u00e9t t\u00ecnh hu\u1ed1ng m\u1ed9t doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng EPC v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 l\u1eafp \u0111\u1eb7t d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t tr\u1ecb gi\u00e1 100 t\u1ef7 \u0111\u1ed3ng. Trong h\u1ee3p \u0111\u1ed3ng, nh\u00e0 th\u1ea7u kh\u00f4ng t\u00e1ch bi\u1ec7t gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c v\u00e0 chi ph\u00ed l\u1eafp \u0111\u1eb7t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 l\u00e0 khi quy\u1ebft to\u00e1n thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u00e3 \u00e1p t\u1ef7 l\u1ec7 thu\u1ebf GTGT 5% v\u00e0 TNDN 5% cho to\u00e0n b\u1ed9 100 t\u1ef7 \u0111\u1ed3ng thay v\u00ec \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 3% GTGT v\u00e0 2% TNDN cho ph\u1ea7n m\u00e1y m\u00f3c. T\u1ed5ng s\u1ed1 thu\u1ebf ch\u00eanh l\u1ec7ch l\u00ean t\u1edbi h\u00e0ng t\u1ef7 \u0111\u1ed3ng. \u0110\u00e2y l\u00e0 b\u00e0i h\u1ecdc \u0111\u1eaft gi\u00e1 v\u1ec1 vi\u1ec7c thi\u1ebfu s\u00f3t trong kh\u00e2u so\u1ea1n th\u1ea3o h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p><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 y\u00eau c\u1ea7u nh\u00e0 th\u1ea7u l\u1eadp ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng t\u00e1ch bi\u1ec7t r\u00f5 r\u00e0ng gi\u00e1 tr\u1ecb thi\u1ebft b\u1ecb t\u1ea1i c\u1eeda kh\u1ea9u v\u00e0 chi ph\u00ed d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt t\u1ea1i Vi\u1ec7t Nam. \u0110\u1ed1i v\u1edbi thi\u1ebft b\u1ecb, c\u1ea7n \u0111\u1ea7y \u0111\u1ee7 t\u1edd khai h\u1ea3i quan, h\u00f3a \u0111\u01a1n v\u1eadn chuy\u1ec3n \u0111\u1ec3 ch\u1ee9ng minh r\u00f5 ph\u1ea7n h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf l\u1eafp \u0111\u1eb7t. Vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 minh b\u1ea1ch ngay t\u1eeb \u0111\u1ea7u gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 chi ph\u00ed.<\/span><\/p>\n<h2><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia t\u1eeb MAN<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean kinh nghi\u1ec7m h\u01a1n 30 n\u0103m x\u1eed l\u00fd c\u00e1c h\u1ed3 s\u01a1 thu\u1ebf ph\u1ee9c t\u1ea1p, \u0111\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y ba sai l\u1ea7m ph\u1ed5 bi\u1ebfn nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p l\u00e0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebfu s\u1ef1 ph\u1ed1i h\u1ee3p gi\u1eefa b\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n khi so\u1ea1n th\u1ea3o h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng chu\u1ea9n b\u1ecb s\u1eb5n ph\u01b0\u01a1ng \u00e1n quy \u0111\u1ed5i gi\u00e1 Net sang Gross, d\u1eabn \u0111\u1ebfn tranh ch\u1ea5p ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi \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;\">Ch\u1eadm tr\u1ec5 trong vi\u1ec7c c\u1eadp nh\u1eadt c\u00e1c hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (DTA) c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng cho nh\u00e0 th\u1ea7u.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">M\u1ed9t l\u01b0u \u00fd quan tr\u1ecdng t\u1eeb MAN l\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng hi\u1ec7p \u0111\u1ecbnh thu\u1ebf kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c t\u1ef1 \u0111\u1ed9ng mi\u1ec5n thu\u1ebf. Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh. Doanh nghi\u1ec7p Vi\u1ec7t Nam c\u1ea7n h\u1ed7 tr\u1ee3 nh\u00e0 th\u1ea7u trong quy tr\u00ecnh n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p v\u00e0 quy\u1ec1n l\u1ee3i cao nh\u1ea5t cho \u0111\u1ed1i t\u00e1c, qua \u0111\u00f3 duy tr\u00ec m\u1ed1i quan h\u1ec7 h\u1ee3p t\u00e1c l\u00e2u d\u00e0i.<\/span><\/p>\n<h2><b>Conclude<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng qu\u1ed1c t\u1ebf. Vi\u1ec7c hi\u1ec3u r\u00f5 thu\u1ebf su\u1ea5t thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i 2026 gi\u00fap doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n ch\u1ee7 \u0111\u1ed9ng t\u1ed1i \u01b0u d\u00f2ng chi ph\u00ed, n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i th\u1ea5u hi\u1ec3u nh\u1eefng kh\u00f3 kh\u0103n m\u00e0 doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i trong qu\u00e1 tr\u00ecnh \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c quy \u0111\u1ecbnh ph\u1ee9c t\u1ea1p. V\u1edbi s\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1ea1i Vi\u1ec7t Nam, \u0111\u1ed9i ng\u0169 MAN s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng qu\u00fd doanh nghi\u1ec7p trong c\u00e1c <\/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;\">, k\u1ebf to\u00e1n thu\u1ebf, <\/span><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">tax reporting<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 t\u01b0 v\u1ea5n h\u1ee3p \u0111\u1ed3ng, gi\u00fap b\u1ea1n an t\u00e2m t\u1eadp trung v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ed1t l\u00f5i. H\u00e3y li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u nh\u1ea5t cho d\u1ef1 \u00e1n c\u1ee7a b\u1ea1n.<\/span><\/p>\n<h3><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul>\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><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<h2><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i 2026<\/b><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>N\u1ebfu h\u1ee3p \u0111\u1ed3ng kh\u00f4ng t\u00e1ch \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5, doanh nghi\u1ec7p c\u00f3 c\u00e1ch n\u00e0o kh\u00e1c kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tHi\u1ec7n t\u1ea1i, c\u01a1 quan thu\u1ebf b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 cao nh\u1ea5t cho to\u00e0n b\u1ed9 h\u1ee3p \u0111\u1ed3ng. C\u00e1ch duy nh\u1ea5t l\u00e0 th\u01b0\u01a1ng l\u01b0\u1ee3ng v\u1edbi nh\u00e0 th\u1ea7u \u0111\u1ec3 k\u00fd ph\u1ee5 l\u1ee5c t\u00e1ch bi\u1ec7t gi\u00e1 tr\u1ecb c\u00e1c ph\u1ea7n c\u00f4ng vi\u1ec7c.                    <\/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>Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 n\u1ed9p thu\u1ebf t\u1ea1i n\u01b0\u1edbc h\u1ecd th\u00ec c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb \u0111i kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tVi\u1ec7c n\u00e0y ph\u1ee5 thu\u1ed9c v\u00e0o hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (DTA) gi\u1eefa Vi\u1ec7t Nam v\u00e0 qu\u1ed1c gia c\u1ee7a nh\u00e0 th\u1ea7u. C\u1ea7n h\u1ed3 s\u01a1 ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa thu\u1ebf v\u00e0 l\u00e0m th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Thu\u1ebf su\u1ea5t thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i 2026 c\u00f3 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tV\u1ec1 c\u01a1 b\u1ea3n, t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m c\u00e1c ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c gi\u1eef \u1ed5n \u0111\u1ecbnh, nh\u01b0ng c\u00f3 s\u1ef1 ch\u1eb7t ch\u1ebd h\u01a1n trong c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf theo c\u00e1c Th\u00f4ng t\u01b0 m\u1edbi.                    <\/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 - Master Accountant Network h\u1ed7 tr\u1ee3 g\u00ec trong vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tCh\u00fang t\u00f4i cung c\u1ea5p d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t h\u1ee3p \u0111\u1ed3ng, t\u01b0 v\u1ea5n t\u00e1ch gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 t\u1ed1i \u01b0u thu\u1ebf v\u00e0 \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh h\u1ed3 s\u01a1 v\u1edbi c\u01a1 quan thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 khi n\u00e0o? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 m\u01b0\u1eddi k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf (thanh to\u00e1n ti\u1ec1n cho nh\u00e0 th\u1ea7u). N\u1ebfu khai theo th\u00e1ng, h\u1ea1n l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng k\u1ebf ti\u1ebfp.                    <\/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 h\u1ee3p \u0111\u1ed3ng kh\u00f4ng t\u00e1ch \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5, doanh nghi\u1ec7p c\u00f3 c\u00e1ch n\u00e0o kh\u00e1c kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Hi\u1ec7n t\u1ea1i, c\u01a1 quan thu\u1ebf b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 cao nh\u1ea5t cho to\u00e0n b\u1ed9 h\u1ee3p \u0111\u1ed3ng. 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N\u1ebfu khai theo th\u00e1ng, h\u1ea1n l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng k\u1ebf ti\u1ebfp.\"\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>Thu\u1ebf su\u1ea5t thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i 2026 l\u00e0 th\u00f4ng tin quan tr\u1ecdng m\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i c\u1ea7n \u0111\u1eb7c bi\u1ec7t quan t\u00e2m. Vi\u1ec7c n\u1eafm r\u00f5 quy \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 gi\u00fap tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n b\u1ea3o v\u1ec7 d\u00f2ng ti\u1ec1n, h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb truy thu [&hellip;]<\/p>","protected":false},"author":4,"featured_media":6542,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,11],"tags":[],"class_list":["post-6540","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-nha-thau"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6540","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=6540"}],"version-history":[{"count":2,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6540\/revisions"}],"predecessor-version":[{"id":6545,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6540\/revisions\/6545"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6542"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=6540"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=6540"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=6540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}