{"id":6632,"date":"2026-06-23T15:33:23","date_gmt":"2026-06-23T08:33:23","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6632"},"modified":"2026-06-23T15:33:37","modified_gmt":"2026-06-23T08:33:37","slug":"cong-van-4063","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-4063\/","title":{"rendered":"C\u00f4ng v\u0103n 4063\/CT-CS v\u1ec1 thu\u1ebf TNCN cho doanh nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-4063ctcs-2026-ve-chinh-sach-thue-tncn-doi-voi-chuyen-nhuong-von-chung-khoan-the-nao-138094993.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4063\/CT-CS<\/span><\/a><span style=\"font-weight: 400;\"> ng\u00e0y 18\/06\/2026 c\u1ee7a C\u1ee5c Thu\u1ebf l\u00e0 v\u0103n b\u1ea3n quan tr\u1ecdng \u0111\u1ecbnh h\u00ecnh l\u1ea1i c\u00e1ch th\u1ee9c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">personal income tax<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u00e0 ch\u1ee9ng kho\u00e1n. Trong b\u1ed1i c\u1ea3nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 \u0111\u00e3 \u0111i v\u00e0o th\u1ef1c t\u1ebf, vi\u1ec7c ph\u00e2n \u0111\u1ecbnh r\u1ea1ch r\u00f2i gi\u1eefa c\u00e1c lo\u1ea1i h\u00ecnh thu nh\u1eadp n\u00e0y tr\u1edf th\u00e0nh y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n \u0111\u1ec3 doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh trong c\u00e1ch ti\u1ebfp c\u1eadn qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2026, C\u00f4ng v\u0103n 4063\/CT-CS \u0111\u00f3ng vai tr\u00f2 kim ch\u1ec9 nam, \u0111\u1eb7c bi\u1ec7t trong vi\u1ec7c y\u00eau c\u1ea7u c\u00e1c c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng (nh\u01b0 C\u1ee5c Thu\u1ebf t\u1ec9nh Thanh H\u00f3a) c\u0103n c\u1ee9 v\u00e0o ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh v\u00e0 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng, vi\u1ec7c nh\u1ea7m l\u1eabn tai h\u1ea1i gi\u1eefa chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n th\u01b0\u1eddng xuy\u00ean d\u1eabn \u0111\u1ebfn vi\u1ec7c \u00e1p d\u1ee5ng sai thu\u1ebf su\u1ea5t, g\u00e2y ra c\u00e1c kho\u1ea3n truy thu, ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p kh\u00f4ng \u0111\u00e1ng c\u00f3 cho doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 4063\/CT-CS l\u00e0 g\u00ec v\u00e0 vai tr\u00f2 trong qu\u1ea3n tr\u1ecb thu\u1ebf<\/b><\/h2>\n<figure id=\"attachment_6634\" aria-describedby=\"caption-attachment-6634\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6634\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-van-4063_CT-CS-la-gi-va-vai-tro-trong-quan-tri-thue.jpg\" alt=\"C\u00f4ng v\u0103n 4063\/CT-CS l\u00e0 g\u00ec v\u00e0 vai tr\u00f2 trong qu\u1ea3n tr\u1ecb thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-van-4063_CT-CS-la-gi-va-vai-tro-trong-quan-tri-thue.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-van-4063_CT-CS-la-gi-va-vai-tro-trong-quan-tri-thue-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-van-4063_CT-CS-la-gi-va-vai-tro-trong-quan-tri-thue-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-van-4063_CT-CS-la-gi-va-vai-tro-trong-quan-tri-thue-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-van-4063_CT-CS-la-gi-va-vai-tro-trong-quan-tri-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6634\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 4063\/CT-CS l\u00e0 g\u00ec v\u00e0 vai tr\u00f2 trong qu\u1ea3n tr\u1ecb thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4063\/CT-CS \u0111\u01b0\u1ee3c ban h\u00e0nh trong b\u1ed1i c\u1ea3nh khung ph\u00e1p l\u00fd v\u1ec1 thu\u1ebf n\u0103m 2026 c\u00f3 nhi\u1ec1u \u0111i\u1ec3m m\u1edbi nh\u1eb1m th\u00edch \u1ee9ng v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh s\u1ed1. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n gi\u1ea3i \u0111\u00e1p tr\u1ef1c ti\u1ebfp cho c\u00e1c v\u01b0\u1edbng m\u1eafc v\u1ec1 vi\u1ec7c ph\u00e2n lo\u1ea1i thu nh\u1eadp khi c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n trong c\u00f4ng ty c\u1ed5 ph\u1ea7n. C\u1ee5c Thu\u1ebf \u0111\u00e3 kh\u1eb3ng \u0111\u1ecbnh r\u00f5 r\u00e0ng r\u1eb1ng, vi\u1ec7c x\u00e1c \u0111\u1ecbnh lo\u1ea1i h\u00ecnh chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea3i c\u0103n c\u1ee9 ch\u1eb7t ch\u1ebd v\u00e0o <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Chung-khoan\/Luat-Chung-khoan-nam-2019-399763.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt Ch\u1ee9ng kho\u00e1n 2019<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Doanh-nghiep-so-59-2020-QH14-427301.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt Doanh nghi\u1ec7p 2020<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vai tr\u00f2 c\u1ee7a v\u0103n b\u1ea3n n\u00e0y c\u1ef1c k\u1ef3 quan tr\u1ecdng trong vi\u1ec7c b\u1ea3o v\u1ec7 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u1ecfi c\u00e1c quy\u1ebft \u0111\u1ecbnh \u00e1p \u0111\u1eb7t thu\u1ebf kh\u00f4ng ch\u00ednh x\u00e1c. Thay v\u00ec \u0111\u1ec3 t\u00ecnh tr\u1ea1ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf kh\u00f4ng th\u1ed1ng nh\u1ea5t gi\u1eefa c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng, v\u0103n b\u1ea3n n\u00e0y t\u1ea1o ra m\u1ed9t chu\u1ea9n m\u1ef1c chung. C\u00e1c doanh nghi\u1ec7p khi th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i th\u00e0nh vi\u00ean ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n c\u1ea7n d\u1ef1a v\u00e0o \u0111\u00e2y \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai \u0111\u00fang lo\u1ea1i h\u00ecnh. Vi\u1ec7c tu\u00e2n th\u1ee7 C\u00f4ng v\u0103n 4063\/CT-CS gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng b\u1ed9 h\u1ed3 s\u01a1 s\u1ea1ch, gi\u1ea3m thi\u1ec3u nguy c\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf thanh tra ho\u1eb7c ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ph\u00e2n lo\u1ea1i thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u00e0 ch\u1ee9ng kho\u00e1n theo lu\u1eadt m\u1edbi theo <\/b><b>C\u00f4ng v\u0103n 4063\/CT-CS<\/b><\/h2>\n<figure id=\"attachment_6636\" aria-describedby=\"caption-attachment-6636\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6636\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Phan-loai-thu-nhap-tu-chuyen-nhuong-von-va-chung-khoan-theo-Cong-van-4063_CT-CS-2026.jpg\" alt=\"Ph\u00e2n lo\u1ea1i thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u00e0 ch\u1ee9ng kho\u00e1n theo lu\u1eadt m\u1edbi theo C\u00f4ng v\u0103n 4063\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Phan-loai-thu-nhap-tu-chuyen-nhuong-von-va-chung-khoan-theo-Cong-van-4063_CT-CS-2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Phan-loai-thu-nhap-tu-chuyen-nhuong-von-va-chung-khoan-theo-Cong-van-4063_CT-CS-2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Phan-loai-thu-nhap-tu-chuyen-nhuong-von-va-chung-khoan-theo-Cong-van-4063_CT-CS-2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Phan-loai-thu-nhap-tu-chuyen-nhuong-von-va-chung-khoan-theo-Cong-van-4063_CT-CS-2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Phan-loai-thu-nhap-tu-chuyen-nhuong-von-va-chung-khoan-theo-Cong-van-4063_CT-CS-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6636\" class=\"wp-caption-text\">Ph\u00e2n lo\u1ea1i thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u00e0 ch\u1ee9ng kho\u00e1n theo lu\u1eadt m\u1edbi theo C\u00f4ng v\u0103n 4063\/CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a bao g\u1ed3m nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p kh\u00e1c nhau. Hi\u1ec3u \u0111\u00fang v\u1ec1 ph\u00e2n lo\u1ea1i gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t \u0111\u00fang \u0111\u1eafn. MAN &#8211; Master Accountant Network nh\u1ea5n m\u1ea1nh ba nh\u00f3m ch\u00ednh sau \u0111\u00e2y d\u1ef1a tr\u00ean quy \u0111\u1ecbnh m\u1edbi:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m 1: Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p trong c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty h\u1ee3p danh ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c kinh t\u1ebf t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m 2: Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 kho\u1ea3n thu nh\u1eadp t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu trong c\u00f4ng ty c\u1ed5 ph\u1ea7n, \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n c\u1ee7a Lu\u1eadt Ch\u1ee9ng kho\u00e1n 2019 v\u00e0 Lu\u1eadt Doanh nghi\u1ec7p 2020. \u0110\u1eb7c \u0111i\u1ec3m nh\u1eadn d\u1ea1ng l\u00e0 c\u00e1c ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft ho\u1eb7c c\u00e1c lo\u1ea1i c\u1ed5 phi\u1ebfu n\u1eb1m trong c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang. Thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng th\u01b0\u1eddng l\u00e0 0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1eebng l\u1ea7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m 3: Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m n\u00e0y bao g\u1ed3m vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n t\u1ea1i c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n ch\u01b0a \u0111\u1ea1i ch\u00fang. S\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 thu\u1ebf su\u1ea5t gi\u1eefa nh\u00f3m 2 v\u00e0 nh\u00f3m 3 l\u00e0 r\u1ea5t l\u1edbn. Vi\u1ec7c ph\u00e2n lo\u1ea1i sai, v\u00ed d\u1ee5 nh\u01b0 \u00e1p m\u1ee9c 0,1% cho giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p t\u1ea1i c\u00f4ng ty ch\u01b0a \u0111\u1ea1i ch\u00fang, ch\u1eafc ch\u1eafn s\u1ebd d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb truy thu c\u00f9ng v\u1edbi ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 4063\/CT-CS<\/b><\/h2>\n<figure id=\"attachment_6633\" aria-describedby=\"caption-attachment-6633\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6633\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-quan-trong-lien-quan-den-Cong-van-4063_CT-CS.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 4063\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-quan-trong-lien-quan-den-Cong-van-4063_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-quan-trong-lien-quan-den-Cong-van-4063_CT-CS-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-quan-trong-lien-quan-den-Cong-van-4063_CT-CS-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-quan-trong-lien-quan-den-Cong-van-4063_CT-CS-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-quan-trong-lien-quan-den-Cong-van-4063_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6633\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 4063\/CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 4063\/CT-CS kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi c\u00e1c v\u0103n b\u1ea3n lu\u1eadt g\u1ed1c. Khi nghi\u00ean c\u1ee9u v\u0103n b\u1ea3n n\u00e0y, k\u1ebf to\u00e1n v\u00e0 nh\u00e0 qu\u1ea3n l\u00fd c\u1ea7n n\u1eafm v\u1eefng h\u1ec7 th\u1ed1ng c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf ch\u1ec9 d\u1eabn tr\u1ef1c ti\u1ebfp:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u 4 Lu\u1eadt Ch\u1ee9ng kho\u00e1n 2019.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 121, Kho\u1ea3n 3 \u0110i\u1ec1u 120 v\u00e0 \u0110i\u1ec1u 127 Lu\u1eadt Doanh nghi\u1ec7p 2020.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 4 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 25\/2018\/TT-BTC).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 5 \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC v\u00e0 \u0111i\u1ec3m a Kho\u1ea3n 6 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng, vi\u1ec7c n\u1eafm v\u1eefng s\u1ef1 t\u01b0\u01a1ng quan gi\u1eefa c\u00e1c th\u00f4ng t\u01b0 n\u00e0y gi\u00fap vi\u1ec7c x\u1eed l\u00fd c\u00e1c t\u00ecnh hu\u1ed1ng \u0111\u1eb7c th\u00f9 trong chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n tr\u1edf n\u00ean d\u1ec5 d\u00e0ng v\u00e0 ch\u00ednh x\u00e1c h\u01a1n. Ch\u00fang t\u00f4i th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt c\u00e1c v\u0103n b\u1ea3n n\u00e0y cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ecdi giao d\u1ecbch \u0111\u1ec1u n\u1eb1m trong v\u00f9ng an to\u00e0n ph\u00e1p l\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Qu\u1ea3n l\u00fd thu\u1ebf TNCN theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 6 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u1ea5t c\u1ee5 th\u1ec3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ef3 t\u00ednh thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c (bao g\u1ed3m chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, ch\u1ee9ng kho\u00e1n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, khai thay, n\u1ed9p thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 khung ph\u00e1p l\u00fd m\u00e0 c\u00e1c doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n khi c\u00f3 c\u1ed5 \u0111\u00f4ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00e1c \u0111\u1ed9ng c\u1ee7a C\u00f4ng v\u0103n 4063\/CT-CS \u0111\u1ebfn doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, C\u00f4ng v\u0103n 4063\/CT-CS cung c\u1ea5p s\u1ef1 minh b\u1ea1ch c\u1ea7n thi\u1ebft. Khi bi\u1ebft r\u00f5 kho\u1ea3n thu nh\u1eadp c\u1ee7a m\u00ecnh thu\u1ed9c nh\u00f3m n\u00e0o, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n. \u0110i\u1ec1u n\u00e0y lo\u1ea1i b\u1ecf c\u1ea3m gi\u00e1c m\u01a1 h\u1ed3 khi th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, v\u0103n b\u1ea3n n\u00e0y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf. N\u1ebfu doanh nghi\u1ec7p c\u00f3 c\u1ed5 \u0111\u00f4ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang h\u01b0\u1edbng d\u1eabn trong C\u00f4ng v\u0103n 4063\/CT-CS gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7. C\u00e1c chuy\u00ean gia t\u1ea1i MAN th\u01b0\u1eddng nh\u1eafc nh\u1edf r\u1eb1ng, r\u1ee7i ro thu\u1ebf l\u1edbn nh\u1ea5t th\u01b0\u1eddng ph\u00e1t sinh t\u1eeb s\u1ef1 l\u1ecfng l\u1ebbo trong vi\u1ec7c l\u01b0u tr\u1eef h\u1ed3 s\u01a1 v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n. V\u0103n b\u1ea3n n\u00e0y l\u00e0 l\u1eddi nh\u1eafc nh\u1edf \u0111\u1ec3 doanh nghi\u1ec7p chu\u1ea9n h\u00f3a quy tr\u00ecnh n\u1ed9i b\u1ed9, bao g\u1ed3m vi\u1ec7c l\u01b0u tr\u1eef s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, c\u00e1c bi\u00ean b\u1ea3n h\u1ecdp H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean v\u00e0 h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ed9t c\u00e1ch chuy\u00ean nghi\u1ec7p nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study th\u1ef1c t\u1ebf: Quy tr\u00ecnh x\u1eed l\u00fd chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>Situation:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t c\u1ed5 \u0111\u00f4ng t\u1ea1i C\u00f4ng ty A chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 s\u1ed1 c\u1ed5 ph\u1ea7n \u0111ang s\u1edf h\u1eefu cho m\u1ed9t c\u00e1 nh\u00e2n kh\u00e1c. C\u1ed5 phi\u1ebfu n\u00e0y ch\u01b0a ni\u00eam y\u1ebft tr\u00ean s\u00e0n ch\u1ee9ng kho\u00e1n. Nhi\u1ec1u k\u1ebf to\u00e1n thi\u1ebfu kinh nghi\u1ec7m t\u1ea1i c\u00e1c doanh nghi\u1ec7p nh\u1ecf th\u01b0\u1eddng nh\u1ea7m l\u1eabn \u0111\u00e2y l\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n v\u00e0 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0,1% tr\u00ean gi\u00e1 b\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ph\u00e2n t\u00edch c\u1ee7a MAN:<\/b><span style=\"font-weight: 400;\"> B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. C\u00f4ng ty A l\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n ch\u01b0a \u0111\u1ea1i ch\u00fang, kh\u00f4ng ni\u00eam y\u1ebft. B\u01b0\u1edbc 2: \u0110\u1ed1i chi\u1ebfu v\u1edbi Lu\u1eadt Ch\u1ee9ng kho\u00e1n 2019 v\u00e0 Lu\u1eadt Doanh nghi\u1ec7p 2020. Giao d\u1ecbch n\u00e0y kh\u00f4ng thu\u1ed9c ph\u1ea1m vi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n theo ngh\u0129a h\u1eb9p. B\u01b0\u1edbc 3: \u00c1p d\u1ee5ng C\u00f4ng v\u0103n 4063\/CT-CS. Giao d\u1ecbch ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n. B\u01b0\u1edbc 4: T\u00ednh thu\u1ebf. Thu\u1ebf su\u1ea5t 20% tr\u00ean ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n v\u00e0 gi\u00e1 v\u1ed1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 r\u00e0 so\u00e1t k\u1ef9 h\u1ed3 s\u01a1 doanh nghi\u1ec7p ngay t\u1eeb \u0111\u1ea7u. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u \u0111\u00e3 gi\u00fap kh\u00e1ch h\u00e0ng c\u1ee7a ch\u00fang t\u00f4i ti\u1ebft ki\u1ec7m h\u00e0ng tr\u0103m tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n ph\u1ea1t do khai sai thu\u1ebf su\u1ea5t v\u00e0 tr\u00e1nh \u0111\u01b0\u1ee3c s\u1ef1 ch\u00fa \u00fd kh\u00f4ng c\u1ea7n thi\u1ebft t\u1eeb c\u01a1 quan ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia t\u1eeb MAN: R\u1ee7i ro thu\u1ebf v\u00e0 kinh nghi\u1ec7m x\u1eed l\u00fd<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 thu\u1ebf nh\u1eadn th\u1ea5y r\u1eb1ng, r\u1ee7i ro l\u1edbn nh\u1ea5t khi \u00e1p d\u1ee5ng c\u00e1c h\u01b0\u1edbng d\u1eabn nh\u01b0 C\u00f4ng v\u0103n 4063\/CT-CS n\u1eb1m \u1edf vi\u1ec7c ch\u1ee9ng minh gi\u00e1 v\u1ed1n. Nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 cho ph\u1ea7n v\u1ed1n g\u00f3p ban \u0111\u1ea7u, d\u1eabn \u0111\u1ebfn vi\u1ec7c c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf theo c\u00e1ch b\u1ea5t l\u1ee3i nh\u1ea5t cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u1ee7i ro th\u1ee9 hai l\u00e0 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp. N\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng c\u00f3 hi\u1ec7u l\u1ef1c ho\u1eb7c th\u1eddi \u0111i\u1ec3m chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu tr\u00ean s\u1ed5 \u0111\u0103ng k\u00fd c\u1ed5 \u0111\u00f4ng, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 b\u1ecb t\u00ednh ch\u1eadm n\u1ed9p thu\u1ebf d\u00f9 th\u1ef1c t\u1ebf ti\u1ec1n ch\u01b0a v\u1ec1 t\u00e0i kho\u1ea3n. Gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u ch\u00ednh l\u00e0 s\u1ef1 chu\u1ea9n b\u1ecb t\u1eeb tr\u01b0\u1edbc. Tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng, doanh nghi\u1ec7p n\u00ean li\u00ean h\u1ec7 v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n nh\u01b0 MAN \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m tra s\u01a1 b\u1ed9 (Pre-audit).<\/span><\/p>\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 4063\/CT-CS l\u00e0 t\u00e0i li\u1ec7u quan tr\u1ecdng gi\u00fap c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf \u0111\u1ecbnh h\u00ecnh r\u00f5 r\u00e0ng ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u00e0 ch\u1ee9ng kho\u00e1n. Hi\u1ec3u \u0111\u00fang v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ee7 theo c\u00e1c quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap c\u00e1 nh\u00e2n, doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i t\u00e0i ch\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf n\u0103m 2026.<\/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 ph\u1ea3i \u0111\u1ed1i m\u1eb7t. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m, ch\u00fang t\u00f4i cam k\u1ebft \u0111\u1ed3ng h\u00e0nh c\u00f9ng qu\u00fd \u0111\u1ed1i t\u00e1c th\u00f4ng qua c\u00e1c gi\u1ea3i ph\u00e1p <\/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;\">, d\u1ecbch v\u1ee5 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 services<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">tax consulting services<\/span><\/a><span style=\"font-weight: 400;\"> chuy\u00ean s\u00e2u. H\u00e3y \u0111\u1ec3 MAN tr\u1edf th\u00e0nh ng\u01b0\u1eddi \u0111\u1ed3ng h\u00e0nh tin c\u1eady, gi\u00fap doanh nghi\u1ec7p c\u1ee7a b\u1ea1n t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf hi\u1ec7u qu\u1ea3 t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia\u00a0 L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network cam k\u1ebft cung c\u1ea5p th\u00f4ng tin chuy\u00ean m\u00f4n minh b\u1ea1ch, c\u1eadp nh\u1eadt theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c ngh\u1ec1 nghi\u1ec7p trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n \u2013 thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 4063\/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>Chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n c\u00f4ng ty ch\u01b0a \u0111\u1ea1i ch\u00fang c\u00f3 \u00e1p d\u1ee5ng thu\u1ebf 0,1% kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. \u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u1edbi thu\u1ebf su\u1ea5t 20% tr\u00ean l\u1ee3i nhu\u1eadn.                    <\/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>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n khi kh\u00f4ng c\u00f3 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u0169? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n, bi\u00ean b\u1ea3n b\u00e0n giao, sao k\u00ea ng\u00e2n h\u00e0ng. N\u1ebfu kh\u00f4ng th\u1ec3 ch\u1ee9ng minh, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh gi\u00e1.                    <\/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 4063\/CT-CS c\u00f3 thay \u0111\u1ed5i k\u1ef3 k\u00ea khai thu\u1ebf kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tV\u0103n b\u1ea3n n\u00e0y t\u1eadp trung v\u00e0o ch\u00ednh s\u00e1ch thu\u1ebf TNCN, kh\u00f4ng thay \u0111\u1ed5i k\u1ef3 k\u00ea khai theo qu\u00fd ho\u1eb7c n\u0103m.                    <\/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\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 \u00e1p d\u1ee5ng h\u01b0\u1edbng d\u1eabn n\u00e0y kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa s\u1ebd \u00e1p d\u1ee5ng quy \u0111\u1ecbnh ri\u00eang, tuy nhi\u00ean b\u1ea3n ch\u1ea5t thu nh\u1eadp v\u1eabn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng t\u1ef1.                    <\/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 g\u00ec trong vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tMAN cung c\u1ea5p d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t h\u1ed3 s\u01a1, x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n, t\u01b0 v\u1ea5n thu\u1ebf su\u1ea5t v\u00e0 tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n k\u00ea khai thay cho doanh nghi\u1ec7p.                    <\/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\": \"Chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n c\u00f4ng ty ch\u01b0a \u0111\u1ea1i ch\u00fang c\u00f3 \u00e1p d\u1ee5ng thu\u1ebf 0,1% 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. \u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u1edbi thu\u1ebf su\u1ea5t 20% tr\u00ean l\u1ee3i nhu\u1eadn.\"\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\": \"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n khi kh\u00f4ng c\u00f3 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u0169? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n, bi\u00ean b\u1ea3n b\u00e0n giao, sao k\u00ea ng\u00e2n h\u00e0ng. N\u1ebfu kh\u00f4ng th\u1ec3 ch\u1ee9ng minh, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh gi\u00e1.\"\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 4063\/CT-CS c\u00f3 thay \u0111\u1ed5i k\u1ef3 k\u00ea khai thu\u1ebf kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"V\u0103n b\u1ea3n n\u00e0y t\u1eadp trung v\u00e0o ch\u00ednh s\u00e1ch thu\u1ebf TNCN, kh\u00f4ng thay \u0111\u1ed5i k\u1ef3 k\u00ea khai theo qu\u00fd ho\u1eb7c n\u0103m.\"\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\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 \u00e1p d\u1ee5ng h\u01b0\u1edbng d\u1eabn n\u00e0y kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa s\u1ebd \u00e1p d\u1ee5ng quy \u0111\u1ecbnh ri\u00eang, tuy nhi\u00ean b\u1ea3n ch\u1ea5t thu nh\u1eadp v\u1eabn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng t\u1ef1.\"\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 g\u00ec trong vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"MAN cung c\u1ea5p d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t h\u1ed3 s\u01a1, x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n, t\u01b0 v\u1ea5n thu\u1ebf su\u1ea5t v\u00e0 tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n k\u00ea khai thay cho doanh nghi\u1ec7p.\"\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 4063\/CT-CS ng\u00e0y 18\/06\/2026 c\u1ee7a C\u1ee5c Thu\u1ebf l\u00e0 v\u0103n b\u1ea3n quan tr\u1ecdng \u0111\u1ecbnh h\u00ecnh l\u1ea1i c\u00e1ch th\u1ee9c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u00e0 ch\u1ee9ng kho\u00e1n. Trong b\u1ed1i c\u1ea3nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 \u0111\u00e3 \u0111i [&hellip;]<\/p>","protected":false},"author":4,"featured_media":6635,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,4],"tags":[],"class_list":["post-6632","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-tncn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6632","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=6632"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6632\/revisions"}],"predecessor-version":[{"id":6637,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6632\/revisions\/6637"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6635"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=6632"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=6632"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=6632"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}