{"id":7011,"date":"2026-07-13T14:41:39","date_gmt":"2026-07-13T07:41:39","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7011"},"modified":"2026-07-13T14:41:39","modified_gmt":"2026-07-13T07:41:39","slug":"thong-tu-87-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/thong-tu-87-2026\/","title":{"rendered":"Circular 87\/2026\/TT-BTC: New points on personal income tax you need to know."},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/luatvietnam.vn\/thue-phi-le-phi\/diem-moi-cua-thong-tu-87-2026-tt-btc-ve-thue-thu-nhap-ca-nhan-565-110114-article.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 87\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> v\u1eeba \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 30\/6\/2026, ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026, thay th\u1ebf <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-111-2013-TT-BTC-Huong-dan-Luat-thue-thu-nhap-ca-nhan-va-Nghi-dinh-65-2013-ND-CP-205356.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u00e3 \u00e1p d\u1ee5ng su\u1ed1t h\u01a1n m\u1ed9t th\u1eadp k\u1ef7. V\u0103n b\u1ea3n n\u00e0y h\u01b0\u1edbng d\u1eabn chi ti\u1ebft <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-thu-nhap-ca-nhan-2025-so-109-2025-QH15-665870.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 <\/span><a href=\"https:\/\/thue.man.net.vn\/10-diem-moi-cua-nghi-dinh-253-2026\/\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">, t\u1eadp trung v\u00e0o ba nh\u00f3m n\u1ed9i dung: m\u1ee9c thu nh\u1eadp x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, h\u1ed3 s\u01a1 ch\u1ee9ng minh gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n ph\u00e1i sinh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 thay \u0111\u1ed5i c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn h\u00e0ng tri\u1ec7u ng\u01b0\u1eddi lao \u0111\u1ed9ng, k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ph\u00e1i sinh tr\u00ean c\u1ea3 n\u01b0\u1edbc. Tr\u01b0\u1edbc \u0111\u00e2y, m\u1ee9c thu nh\u1eadp t\u1ed1i \u0111a \u0111\u1ec3 m\u1ed9t ng\u01b0\u1eddi \u0111\u01b0\u1ee3c coi l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 d\u1eebng \u1edf 1 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, khi\u1ebfn nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf nh\u01b0 cha m\u1eb9 h\u01b0u tr\u00ed kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n gi\u1ea3m tr\u1eeb. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch chi ti\u1ebft t\u1eebng n\u1ed9i dung, k\u00e8m v\u00ed d\u1ee5 t\u00ednh to\u00e1n c\u1ee5 th\u1ec3, t\u1eeb g\u00f3c nh\u00ecn chuy\u00ean s\u00e2u c\u1ee7a <\/span><b>MAN &#8211; Master Accountant Network<\/b><span style=\"font-weight: 400;\">, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/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\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Th\u00f4ng t\u01b0 87\/2026\/TT-BTC<\/b><\/caption>\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 87\/2026\/TT-BTC l\u00e0 v\u0103n b\u1ea3n do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 30\/6\/2026, h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf TNCN 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 111\/2013\/TT-BTC.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">N\u00e2ng m\u1ee9c thu nh\u1eadp x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 1 tri\u1ec7u l\u00ean 3 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo t\u1eebng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng, k\u1ec3 c\u1ea3 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u01b0 tr\u00fa.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">L\u1ea7n \u0111\u1ea7u h\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf TNCN 0,1% \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n ph\u00e1i sinh.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Th\u00f4ng t\u01b0 87\/2026\/TT-BTC l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><\/h2>\n<figure id=\"attachment_7013\" aria-describedby=\"caption-attachment-7013\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7013\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-87_2026_TT-BTC-la-gi_-Dinh-nghia-va-pham-vi-dieu-chinh.jpg\" alt=\"Th\u00f4ng t\u01b0 87\/2026\/TT-BTC l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-87_2026_TT-BTC-la-gi_-Dinh-nghia-va-pham-vi-dieu-chinh.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-87_2026_TT-BTC-la-gi_-Dinh-nghia-va-pham-vi-dieu-chinh-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-87_2026_TT-BTC-la-gi_-Dinh-nghia-va-pham-vi-dieu-chinh-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-87_2026_TT-BTC-la-gi_-Dinh-nghia-va-pham-vi-dieu-chinh-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-87_2026_TT-BTC-la-gi_-Dinh-nghia-va-pham-vi-dieu-chinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7013\" class=\"wp-caption-text\">Th\u00f4ng t\u01b0 87\/2026\/TT-BTC l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 87\/2026\/TT-BTC l\u00e0 v\u0103n b\u1ea3n do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 30\/6\/2026, quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP. V\u0103n b\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 1\/7\/2026 v\u00e0 ch\u00ednh th\u1ee9c thay th\u1ebf Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, v\u1ed1n \u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng su\u1ed1t h\u01a1n m\u1ed9t th\u1eadp k\u1ef7 \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf TNCN 2007.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 1 c\u1ee7a Th\u00f4ng t\u01b0, ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh g\u1ed3m ba nh\u00f3m n\u1ed9i dung ch\u00ednh: m\u1ee9c thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh; h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c; v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n ph\u00e1i sinh. \u0110\u00e2y \u0111\u1ec1u l\u00e0 nh\u1eefng n\u1ed9i dung m\u00e0 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC tr\u01b0\u1edbc \u0111\u00e2y ch\u01b0a quy \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c ch\u01b0a quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn thu nh\u1eadp t\u1eeb kinh doanh v\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026, kh\u00f4ng ch\u1edd \u0111\u1ebfn n\u0103m sau. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi l\u1eadp k\u1ebf ho\u1ea1ch quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao Th\u00f4ng t\u01b0 87\/2026\/TT-BTC quan tr\u1ecdng v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 doanh nghi\u1ec7p?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi Th\u00f4ng t\u01b0 87\/2026\/TT-BTC ra \u0111\u1eddi, nhi\u1ec1u v\u01b0\u1edbng m\u1eafc th\u1ef1c t\u1ebf trong qu\u00e1 tr\u00ecnh kh\u1ea5u tr\u1eeb, k\u00ea khai <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">thu\u1ebf TNCN<\/span><\/a><span style=\"font-weight: 400;\"> kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 ph\u00e1p l\u00fd r\u00f5 r\u00e0ng \u0111\u1ec3 x\u1eed l\u00fd. M\u1ee9c thu nh\u1eadp 1 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng theo Th\u00f4ng t\u01b0 111\/2013\/TT-BTC \u0111\u01b0\u1ee3c ban h\u00e0nh t\u1eeb n\u0103m 2013, kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi m\u1eb7t b\u1eb1ng gi\u00e1 c\u1ea3 v\u00e0 thu nh\u1eadp hi\u1ec7n t\u1ea1i, khi\u1ebfn nhi\u1ec1u ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u1ef1c t\u1ebf nh\u01b0 cha m\u1eb9 h\u01b0u tr\u00ed, ng\u01b0\u1eddi th\u00e2n kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a b\u1ecb lo\u1ea1i kh\u1ecfi di\u1ec7n gi\u1ea3m tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb <\/span><b>MAN &#8211; Master Accountant Network<\/b><span style=\"font-weight: 400;\">, vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n ph\u00e1i sinh tr\u01b0\u1edbc \u0111\u00e2y c\u0169ng thi\u1ebfu h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf, khi\u1ebfn nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng thi\u1ebfu th\u1ed1ng nh\u1ea5t. Th\u00f4ng t\u01b0 87\/2026\/TT-BTC l\u1ea5p \u0111\u1ea7y kho\u1ea3ng tr\u1ed1ng n\u00e0y, t\u1ea1o c\u01a1 s\u1edf ph\u00e1p l\u00fd r\u00f5 r\u00e0ng cho c\u1ea3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi Th\u00f4ng t\u01b0 87\/2026\/TT-BTC?<\/b><\/h2>\n<figure id=\"attachment_7012\" aria-describedby=\"caption-attachment-7012\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7012\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-boi-Thong-tu-87_2026_TT-BTC.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi Th\u00f4ng t\u01b0 87\/2026\/TT-BTC?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-boi-Thong-tu-87_2026_TT-BTC.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-boi-Thong-tu-87_2026_TT-BTC-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-boi-Thong-tu-87_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-boi-Thong-tu-87_2026_TT-BTC-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-boi-Thong-tu-87_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7012\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi Th\u00f4ng t\u01b0 87\/2026\/TT-BTC?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi t\u00e1c \u0111\u1ed9ng c\u1ee7a Th\u00f4ng t\u01b0 87\/2026\/TT-BTC kh\u00e1 r\u1ed9ng, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec3 gi\u1ea3m tr\u1eeb gia c\u1ea3nh, k\u1ec3 c\u1ea3 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p h\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c khi c\u01a1 quan ch\u1ee9c n\u0103ng y\u00eau c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n giao d\u1ecbch h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n ph\u00e1i sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n, b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 ph\u1ee5 tr\u00e1ch k\u00ea khai, <\/span><a href=\"https:\/\/thue.man.net.vn\/quyet-toan-thue-tncn\/\"><span style=\"font-weight: 400;\">quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/span><\/a><span style=\"font-weight: 400;\"> h\u1eb1ng th\u00e1ng v\u00e0 h\u1eb1ng n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p, trong vi\u1ec7c khai th\u00e1c d\u1eef li\u1ec7u t\u1eeb c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia \u0111\u1ec3 x\u00e1c minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>M\u1ee9c thu nh\u1eadp x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo Th\u00f4ng t\u01b0 87\/2026\/TT-BTC thay \u0111\u1ed5i ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c quan t\u00e2m nhi\u1ec1u nh\u1ea5t. Theo kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 87\/2026\/TT-BTC, m\u1ee9c thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 3 tri\u1ec7u \u0111\u1ed3ng. So v\u1edbi m\u1ee9c 1 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng t\u1ea1i Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, ng\u01b0\u1ee1ng n\u00e0y \u0111\u00e3 t\u0103ng g\u1ea5p ba l\u1ea7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c thu nh\u1eadp n\u00e0y l\u00e0 c\u0103n c\u1ee9 \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho v\u1ee3 ho\u1eb7c ch\u1ed3ng, cha m\u1eb9, con tr\u00ean 18 tu\u1ed5i, ng\u01b0\u1eddi th\u00e2n kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a ho\u1eb7c ng\u01b0\u1eddi kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 3 quy \u0111\u1ecbnh r\u00f5, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 3 tri\u1ec7u \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi k\u00ea khai \u0111\u00fang, trung th\u1ef1c. N\u1ebfu c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n k\u00ea khai kh\u00f4ng \u0111\u00fang, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 t\u00ednh to\u00e1n th\u1ef1c t\u1ebf<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb9 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng B c\u00f3 l\u01b0\u01a1ng h\u01b0u 2,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Theo Th\u00f4ng t\u01b0 111\/2013\/TT-BTC c\u0169 (ng\u01b0\u1ee1ng 1 tri\u1ec7u \u0111\u1ed3ng), tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Nh\u01b0ng theo Th\u00f4ng t\u01b0 87\/2026\/TT-BTC (ng\u01b0\u1ee1ng 3 tri\u1ec7u \u0111\u1ed3ng), m\u1eb9 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng B ho\u00e0n to\u00e0n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh. \u0110\u00e2y l\u00e0 v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh cho th\u1ea5y quy \u0111\u1ecbnh m\u1edbi m\u1edf r\u1ed9ng \u0111\u00e1ng k\u1ec3 quy\u1ec1n l\u1ee3i gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo Th\u00f4ng t\u01b0 87\/2026\/TT-BTC g\u1ed3m nh\u1eefng g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00ecn chung, h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo Th\u00f4ng t\u01b0 87\/2026\/TT-BTC kh\u00f4ng thay \u0111\u1ed5i nhi\u1ec1u so v\u1edbi tr\u01b0\u1edbc, nh\u01b0ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i r\u00f5 r\u00e0ng, chi ti\u1ebft h\u01a1n theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3. \u0110\u00e2y l\u00e0 ph\u1ea7n doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n c\u1ea7n n\u1eafm ch\u1eafc nh\u1ea5t \u0111\u1ec3 tr\u00e1nh b\u1ecb lo\u1ea1i kho\u1ea3n gi\u1ea3m tr\u1eeb khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 con c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Con \u0111\u1ebb:<\/b><span style=\"font-weight: 400;\"> b\u1ea3n ch\u1ee5p Gi\u1ea5y khai sinh c\u1ee7a con ho\u1eb7c b\u1ea3n ch\u1ee5p Quy\u1ebft \u0111\u1ecbnh vi\u1ec7c nh\u1eadn cha, m\u1eb9, con ho\u1eb7c v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c nh\u1eadn m\u1ed1i quan h\u1ec7 cha, m\u1eb9 v\u1edbi con; k\u00e8m b\u1ea3n ch\u1ee5p th\u1ebb C\u0103n c\u01b0\u1edbc c\u1ee7a con n\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Con nu\u00f4i:<\/b><span style=\"font-weight: 400;\"> b\u1ea3n ch\u1ee5p Gi\u1ea5y khai sinh c\u1ee7a con; b\u1ea3n ch\u1ee5p th\u1ebb C\u0103n c\u01b0\u1edbc c\u1ee7a con n\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p; v\u00e0 b\u1ea3n ch\u1ee5p Quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn vi\u1ec7c nu\u00f4i con nu\u00f4i do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Con ri\u00eang c\u1ee7a v\u1ee3 ho\u1eb7c con ri\u00eang c\u1ee7a ch\u1ed3ng:<\/b><span style=\"font-weight: 400;\"> b\u1ea3n ch\u1ee5p Gi\u1ea5y khai sinh c\u1ee7a con; b\u1ea3n ch\u1ee5p th\u1ebb C\u0103n c\u01b0\u1edbc c\u1ee7a con n\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p; v\u00e0 b\u1ea3n ch\u1ee5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn k\u1ebft h\u00f4n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c gi\u1ea5y t\u1edd kh\u00e1c do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p \u0111\u1ec3 ch\u1ee9ng minh m\u1ed1i quan h\u1ec7 v\u1edbi con ri\u00eang c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Con t\u1eeb \u0111\u1ee7 18 tu\u1ed5i tr\u1edf l\u00ean l\u00e0 ng\u01b0\u1eddi m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 ho\u1eb7c ng\u01b0\u1eddi khuy\u1ebft t\u1eadt:<\/b><span style=\"font-weight: 400;\"> ngo\u00e0i h\u1ed3 s\u01a1 ch\u1ee9ng minh quan h\u1ec7 l\u00e0 con t\u01b0\u01a1ng \u1ee9ng nh\u01b0 tr\u00ean, c\u1ea7n b\u1ed5 sung b\u1ea3n ch\u1ee5p Gi\u1ea5y x\u00e1c nh\u1eadn m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 ho\u1eb7c Gi\u1ea5y x\u00e1c nh\u1eadn khuy\u1ebft t\u1eadt theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Con \u0111ang h\u1ecdc \u0111\u1ea1i h\u1ecdc, cao \u0111\u1eb3ng, trung h\u1ecdc chuy\u00ean nghi\u1ec7p ho\u1eb7c h\u1ecdc ngh\u1ec1<\/b><span style=\"font-weight: 400;\">, k\u1ec3 c\u1ea3 con t\u1eeb \u0111\u1ee7 18 tu\u1ed5i tr\u1edf l\u00ean \u0111ang h\u1ecdc b\u1eadc ph\u1ed5 th\u00f4ng (t\u00ednh c\u1ea3 th\u1eddi gian ch\u1edd k\u1ebft qu\u1ea3 thi t\u1eeb th\u00e1ng 6 \u0111\u1ebfn th\u00e1ng 9 n\u0103m l\u1edbp 12): ngo\u00e0i h\u1ed3 s\u01a1 ch\u1ee9ng minh quan h\u1ec7 l\u00e0 con t\u01b0\u01a1ng \u1ee9ng, c\u1ea7n b\u1ed5 sung b\u1ea3n ch\u1ee5p th\u1ebb sinh vi\u00ean ho\u1eb7c b\u1ea3n khai c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a nh\u00e0 tr\u01b0\u1eddng ho\u1eb7c gi\u1ea5y t\u1edd kh\u00e1c ch\u1ee9ng minh \u0111ang theo h\u1ecdc.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 v\u1ee3 ho\u1eb7c ch\u1ed3ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ee5p th\u1ebb C\u0103n c\u01b0\u1edbc v\u00e0 b\u1ea3n ch\u1ee5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn k\u1ebft h\u00f4n, ho\u1eb7c gi\u1ea5y t\u1edd kh\u00e1c ch\u1ee9ng minh \u0111\u01b0\u1ee3c m\u1ed1i quan h\u1ec7 v\u1ee3 ch\u1ed3ng do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 cha, m\u1eb9 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb:<\/b><span style=\"font-weight: 400;\"> b\u1ea3n ch\u1ee5p th\u1ebb C\u0103n c\u01b0\u1edbc c\u1ee7a cha, m\u1eb9; v\u00e0 b\u1ea3n ch\u1ee5p Gi\u1ea5y khai sinh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c b\u1ea3n ch\u1ee5p Quy\u1ebft \u0111\u1ecbnh vi\u1ec7c nh\u1eadn cha, m\u1eb9, con ho\u1eb7c v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 cha, m\u1eb9 v\u1edbi con.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cha nu\u00f4i, m\u1eb9 nu\u00f4i:<\/b><span style=\"font-weight: 400;\"> b\u1ea3n ch\u1ee5p th\u1ebb C\u0103n c\u01b0\u1edbc c\u1ee7a cha, m\u1eb9; v\u00e0 b\u1ea3n ch\u1ee5p Quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn vi\u1ec7c nu\u00f4i con nu\u00f4i do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cha v\u1ee3, m\u1eb9 v\u1ee3 ho\u1eb7c cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng:<\/b><span style=\"font-weight: 400;\"> b\u1ea3n ch\u1ee5p th\u1ebb C\u0103n c\u01b0\u1edbc c\u1ee7a cha, m\u1eb9; b\u1ea3n ch\u1ee5p Gi\u1ea5y khai sinh c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; v\u00e0 b\u1ea3n ch\u1ee5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn k\u1ebft h\u00f4n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c gi\u1ea5y t\u1edd kh\u00e1c ch\u1ee9ng minh m\u1ed1i quan h\u1ec7 v\u1ee3 ch\u1ed3ng do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf:<\/b><span style=\"font-weight: 400;\"> b\u1ea3n ch\u1ee5p th\u1ebb C\u0103n c\u01b0\u1edbc; b\u1ea3n ch\u1ee5p Gi\u1ea5y khai sinh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; v\u00e0 b\u1ea3n ch\u1ee5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn k\u1ebft h\u00f4n ho\u1eb7c gi\u1ea5y t\u1edd kh\u00e1c ch\u1ee9ng minh m\u1ed1i quan h\u1ec7 v\u1ee3 ch\u1ed3ng gi\u1eefa cha d\u01b0\u1ee3ng v\u1edbi m\u1eb9 \u0111\u1ebb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ho\u1eb7c gi\u1eefa m\u1eb9 k\u1ebf v\u1edbi cha \u0111\u1ebb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">G\u1ed3m b\u1ea3n ch\u1ee5p th\u1ebb C\u0103n c\u01b0\u1edbc; b\u1ea3ng k\u00ea khai v\u1ec1 ng\u01b0\u1eddi ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng theo m\u1eabu quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf; gi\u1ea5y t\u1edd ch\u1ee9ng minh m\u1ed1i quan h\u1ec7 gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c; v\u00e0 gi\u1ea5y t\u1edd ch\u1ee9ng minh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c l\u01b0u \u00fd b\u1ed5 sung quan tr\u1ecdng<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ng\u01b0\u1eddi kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng:<\/b><span style=\"font-weight: 400;\"> ngo\u00e0i h\u1ed3 s\u01a1 ch\u1ee9ng minh m\u1ed1i quan h\u1ec7 t\u01b0\u01a1ng \u1ee9ng, c\u1ea7n c\u00f3 th\u00eam gi\u1ea5y t\u1edd ch\u1ee9ng minh t\u1ef7 l\u1ec7 suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng t\u1eeb 81% tr\u1edf l\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u00e1ch nhi\u1ec7m \u0111\u0103ng k\u00fd:<\/b><span style=\"font-weight: 400;\"> ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u0103ng k\u00fd, thay \u0111\u1ed5i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a vi\u1ec7c \u0111\u0103ng k\u00fd, thay \u0111\u1ed5i c\u0169ng nh\u01b0 vi\u1ec7c k\u00ea khai thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n k\u00ea khai kh\u00f4ng \u0111\u00fang s\u1ebd b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i:<\/b><span style=\"font-weight: 400;\"> n\u1ebfu kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 theo \u0111\u00fang quy \u0111\u1ecbnh cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 n\u00eau tr\u00ean, ph\u1ea3i c\u00f3 c\u00e1c t\u00e0i li\u1ec7u ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p, b\u1ea3o \u0111\u1ea3m \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 th\u1ec3 hi\u1ec7n r\u00f5 m\u1ed1i quan h\u1ec7 gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp:<\/b><span style=\"font-weight: 400;\"> t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u gi\u1eef, cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khai th\u00e1c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed:<\/b><span style=\"font-weight: 400;\"> tr\u00ean c\u01a1 s\u1edf th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf, c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c khai th\u00e1c, s\u1eed d\u1ee5ng d\u1eef li\u1ec7u t\u1eeb C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia, h\u1ec7 th\u1ed1ng th\u00f4ng tin gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u chuy\u00ean ng\u00e0nh do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00fd, \u0111\u01b0\u1ee3c chia s\u1ebb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh. Ch\u1ec9 khi c\u01a1 quan thu\u1ebf kh\u00f4ng th\u1ec3 khai th\u00e1c \u0111\u01b0\u1ee3c c\u00e1c d\u1eef li\u1ec7u n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi ph\u1ea3i cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 gi\u1ea5y t\u1edd li\u00ean quan theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n ph\u00e1i sinh theo Th\u00f4ng t\u01b0 87\/2026\/TT-BTC t\u00ednh th\u1ebf n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_7015\" aria-describedby=\"caption-attachment-7015\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7015\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Thue-TNCN-doi-voi-chuyen-nhuong-chung-khoan-phai-sinh-theo-Thong-tu-87_2026_TT-BTC-tinh-the-nao.jpg\" alt=\"Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n ph\u00e1i sinh theo Th\u00f4ng t\u01b0 87\/2026\/TT-BTC t\u00ednh th\u1ebf n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Thue-TNCN-doi-voi-chuyen-nhuong-chung-khoan-phai-sinh-theo-Thong-tu-87_2026_TT-BTC-tinh-the-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Thue-TNCN-doi-voi-chuyen-nhuong-chung-khoan-phai-sinh-theo-Thong-tu-87_2026_TT-BTC-tinh-the-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Thue-TNCN-doi-voi-chuyen-nhuong-chung-khoan-phai-sinh-theo-Thong-tu-87_2026_TT-BTC-tinh-the-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Thue-TNCN-doi-voi-chuyen-nhuong-chung-khoan-phai-sinh-theo-Thong-tu-87_2026_TT-BTC-tinh-the-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Thue-TNCN-doi-voi-chuyen-nhuong-chung-khoan-phai-sinh-theo-Thong-tu-87_2026_TT-BTC-tinh-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7015\" class=\"wp-caption-text\">Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n ph\u00e1i sinh theo Th\u00f4ng t\u01b0 87\/2026\/TT-BTC t\u00ednh th\u1ebf n\u00e0o?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung ho\u00e0n to\u00e0n m\u1edbi so v\u1edbi Th\u00f4ng t\u01b0 111\/2013\/TT-BTC. Tr\u01b0\u1edbc \u0111\u00e2y, Th\u00f4ng t\u01b0 111 ch\u1ec9 h\u01b0\u1edbng d\u1eabn thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n n\u00f3i chung, ch\u01b0a c\u00f3 quy \u0111\u1ecbnh ri\u00eang cho chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n ph\u00e1i sinh, c\u0169ng nh\u01b0 ch\u01b0a h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, thu\u1ebf su\u1ea5t v\u00e0 th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 87\/2026\/TT-BTC, c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>Thu\u1ebf TNCN t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n ph\u00e1i sinh = Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng x Thu\u1ebf su\u1ea5t 0,1%<\/b><span style=\"font-weight: 400;\">, t\u00ednh theo t\u1eebng l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: \u0111\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n ph\u00e1i sinh l\u00e0 h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai, gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai t\u1eebng l\u1ea7n. Trong \u0111\u00f3, gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai t\u1eebng l\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 thanh to\u00e1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf, nh\u00e2n v\u1edbi h\u1ec7 s\u1ed1 nh\u00e2n h\u1ee3p \u0111\u1ed3ng, nh\u00e2n v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng, nh\u00e2n v\u1edbi t\u1ef7 l\u1ec7 k\u00fd qu\u1ef9 ban \u0111\u1ea7u, r\u1ed3i chia cho 2. T\u1ef7 l\u1ec7 k\u00fd qu\u1ef9 ban \u0111\u1ea7u do T\u1ed5ng c\u00f4ng ty L\u01b0u k\u00fd v\u00e0 B\u00f9 tr\u1eeb ch\u1ee9ng kho\u00e1n Vi\u1ec7t Nam c\u00f4ng b\u1ed1 theo t\u1eebng th\u1eddi k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf: \u0111\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n ph\u00e1i sinh l\u00e0 h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai, th\u1eddi \u0111i\u1ec3m n\u00e0y l\u00e0 th\u1eddi \u0111i\u1ec3m kh\u1edbp l\u1ec7nh mua, b\u00e1n h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 tr\u00ean h\u1ec7 th\u1ed1ng giao d\u1ecbch c\u1ee7a S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n, ho\u1eb7c th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai \u0111\u00e1o h\u1ea1n, t\u00f9y s\u1ef1 ki\u1ec7n n\u00e0o x\u1ea3y ra tr\u01b0\u1edbc.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c th\u00e0nh ph\u1ea7n trong c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNCN t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai\u00a0<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Th\u00e0nh ph\u1ea7n c\u00f4ng th\u1ee9c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u00dd ngh\u0129a<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u00e1 thanh to\u00e1n h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u00e1 x\u00e1c nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ec7 s\u1ed1 nh\u00e2n h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Do S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n quy \u0111\u1ecbnh cho t\u1eebng lo\u1ea1i h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng trong l\u1ea7n giao d\u1ecbch<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 k\u00fd qu\u1ef9 ban \u0111\u1ea7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Do T\u1ed5ng c\u00f4ng ty L\u01b0u k\u00fd v\u00e0 B\u00f9 tr\u1eeb ch\u1ee9ng kho\u00e1n Vi\u1ec7t Nam c\u00f4ng b\u1ed1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1eebng l\u1ea7n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn Th\u00f4ng t\u01b0 87\/2026\/TT-BTC<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang Th\u00f4ng t\u01b0 87\/2026\/TT-BTC, doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan, bao g\u1ed3m Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn v\u00e0 c\u00e1c v\u0103n b\u1ea3n thay th\u1ebf ho\u1eb7c s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p nh\u1eefng v\u0103n b\u1ea3n quan tr\u1ecdng c\u1ea7n tham kh\u1ea3o khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai theo quy \u0111\u1ecbnh m\u1edbi.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn Th\u00f4ng t\u01b0 87\/2026\/TT-BTC<\/b><\/caption>\n<tbody>\n<tr>\n<td><b>V\u0103n b\u1ea3n ph\u00e1p l\u00fd<\/b><\/td>\n<td><b>S\u1ed1 hi\u1ec7u \/ Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td><b>N\u1ed9i dung li\u00ean quan<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1ed1 109\/2025\/QH15<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd g\u1ed1c \u0111\u1ec3 ban h\u00e0nh Th\u00f4ng t\u01b0 87\/2026\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y 30\/6\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt Thu\u1ebf TNCN 2025<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 87\/2026\/TT-BTC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y 30\/6\/2026, hi\u1ec7u l\u1ef1c 1\/7\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1ee9c thu nh\u1eadp, h\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 thu\u1ebf ch\u1ee9ng kho\u00e1n ph\u00e1i sinh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y 15\/8\/2013 (b\u1ecb thay th\u1ebf)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf TNCN 2007, h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Hi\u1ec7u l\u1ef1c 1\/1\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh: 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd quan tr\u1ecdng:<\/b><span style=\"font-weight: 400;\"> Th\u00f4ng t\u01b0 87\/2026\/TT-BTC c\u00f2n b\u00e3i b\u1ecf m\u1ed9t ph\u1ea7n n\u1ed9i dung c\u1ee7a \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 79\/2022\/TT-BTC. C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN<\/b><span style=\"font-weight: 400;\"> khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p r\u00e0 so\u00e1t \u0111\u1ed3ng b\u1ed9 c\u00e1c v\u0103n b\u1ea3n c\u00f3 li\u00ean quan tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng \u0111\u1ec3 tr\u00e1nh sai s\u00f3t khi \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh c\u0169 v\u00e0 m\u1edbi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p x\u1eed l\u00fd h\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo Th\u00f4ng t\u01b0 87\/2026\/TT-BTC ra sao?<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>B\u1ed1i c\u1ea3nh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Y (d\u1ecbch v\u1ee5 logistics, 350 nh\u00e2n vi\u00ean) t\u1ea1i TP.HCM c\u00f3 kho\u1ea3ng 40% nh\u00e2n vi\u00ean \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 cha m\u1eb9 h\u01b0u tr\u00ed ho\u1eb7c ng\u01b0\u1eddi th\u00e2n kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a. Tr\u01b0\u1edbc 1\/7\/2026, nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p cha m\u1eb9 c\u00f3 l\u01b0\u01a1ng h\u01b0u 1,2 \u0111\u1ebfn 2,8 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c do v\u01b0\u1ee3t ng\u01b0\u1ee1ng 1 tri\u1ec7u \u0111\u1ed3ng, khi\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho kho\u1ea3n n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u1eed l\u00fd sau 1\/7\/2026<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo t\u01b0 v\u1ea5n t\u1eeb <\/span><b>MAN &#8211; Master Accountant Network<\/b><span style=\"font-weight: 400;\">, c\u00f4ng ty r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eebng b\u1ecb t\u1eeb ch\u1ed1i tr\u01b0\u1edbc \u0111\u00f3, \u0111\u1ed1i chi\u1ebfu v\u1edbi ng\u01b0\u1ee1ng thu nh\u1eadp m\u1edbi 3 tri\u1ec7u \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi b\u1ed5 sung b\u1ea3ng k\u00ea khai v\u00e0 gi\u1ea5y t\u1edd ch\u1ee9ng minh theo \u0111\u00fang ph\u00e2n lo\u1ea1i t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 87\/2026\/TT-BTC. B\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 c\u0169ng c\u1eadp nh\u1eadt l\u1ea1i ph\u1ea7n m\u1ec1m t\u00ednh l\u01b0\u01a1ng \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u1edbi, \u0111\u1ed3ng th\u1eddi l\u01b0u tr\u1eef h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 ph\u1ee5c v\u1ee5 thanh tra, ki\u1ec3m tra khi c\u1ea7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3ng 65 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c tr\u01b0\u1edbc \u0111\u00e2y b\u1ecb lo\u1ea1i nay \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed7i ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb th\u00eam 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng thu nh\u1eadp t\u00ednh thu\u1ebf cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u1edbi \u0111\u0103ng k\u00fd, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ebft ki\u1ec7m kho\u1ea3ng 310.000 &#8211; 650.000 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf TNCN m\u1ed7i th\u00e1ng t\u00f9y b\u1eadc thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro b\u1ecb truy thu do \u00e1p d\u1ee5ng sai ng\u01b0\u1ee1ng c\u0169 sau ng\u00e0y th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 87\/2026\/TT-BTC<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN &#8211; Master Accountant Network<\/b><span style=\"font-weight: 400;\"> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam l\u01b0u \u00fd 4 r\u1ee7i ro doanh nghi\u1ec7p c\u1ea7n tr\u00e1nh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: V\u1eabn \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng thu nh\u1eadp c\u0169 1 tri\u1ec7u \u0111\u1ed3ng: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n ch\u01b0a c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi, ti\u1ebfp t\u1ee5c t\u1eeb ch\u1ed1i \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 thu nh\u1eadp trong kho\u1ea3ng 1-3 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, khi\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb thi\u1ec7t quy\u1ec1n l\u1ee3i gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u00e0 l\u1ebd ra h\u1ecd \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: Thi\u1ebfu h\u1ed3 s\u01a1 \u0111\u00fang ph\u00e2n lo\u1ea1i: <\/b><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 87\/2026\/TT-BTC ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 r\u1ea5t chi ti\u1ebft theo t\u1eebng m\u1ed1i quan h\u1ec7 nh\u01b0 con \u0111\u1ebb, con nu\u00f4i, con ri\u00eang, cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf, ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u01b0 tr\u00fa. N\u1ebfu doanh nghi\u1ec7p \u00e1p d\u1ee5ng m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 chung cho t\u1ea5t c\u1ea3 tr\u01b0\u1eddng h\u1ee3p, khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra s\u1ebd ph\u00e1t sinh y\u00eau c\u1ea7u b\u1ed5 sung, th\u1eadm ch\u00ed b\u1ecb lo\u1ea1i kho\u1ea3n gi\u1ea3m tr\u1eeb.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: Nh\u1ea7m l\u1eabn c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf ch\u1ee9ng kho\u00e1n ph\u00e1i sinh: <\/b><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 t\u1edbi b\u1ed1n bi\u1ebfn s\u1ed1 nh\u00e2n v\u1edbi nhau: gi\u00e1 thanh to\u00e1n, h\u1ec7 s\u1ed1 nh\u00e2n h\u1ee3p \u0111\u1ed3ng, s\u1ed1 l\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng v\u00e0 t\u1ef7 l\u1ec7 k\u00fd qu\u1ef9 chia hai. Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n t\u1ef1 k\u00ea khai d\u1ec5 t\u00ednh sai n\u1ebfu kh\u00f4ng c\u1eadp nh\u1eadt t\u1ef7 l\u1ec7 k\u00fd qu\u1ef9 ban \u0111\u1ea7u theo c\u00f4ng b\u1ed1 m\u1edbi nh\u1ea5t c\u1ee7a T\u1ed5ng c\u00f4ng ty L\u01b0u k\u00fd v\u00e0 B\u00f9 tr\u1eeb ch\u1ee9ng kho\u00e1n Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: Kh\u00f4ng ph\u00e2n \u0111\u1ecbnh r\u00f5 th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng: <\/b><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u00e1t sinh tr\u01b0\u1edbc v\u00e0 sau 1\/7\/2026 c\u1ea7n \u0111\u01b0\u1ee3c t\u00e1ch b\u1ea1ch r\u00f5 r\u00e0ng khi quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026, do quy \u0111\u1ecbnh m\u1edbi ch\u1ec9 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026 tr\u1edf \u0111i. K\u1ebf to\u00e1n c\u1ea7n l\u01b0u h\u1ed3 s\u01a1 ghi nh\u1eadn th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp \u0111\u1ec3 tr\u00e1nh tranh ch\u1ea5p khi quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>So s\u00e1nh Th\u00f4ng t\u01b0 111\/2013\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 87\/2026\/TT-BTC<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 87\/2026\/TT-BTC c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng so v\u1edbi Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, \u0111\u1eb7c bi\u1ec7t v\u1ec1 \u0111i\u1ec1u ki\u1ec7n ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, h\u01b0\u1edbng d\u1eabn thu\u1ebf \u0111\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n ph\u00e1i sinh v\u00e0 vi\u1ec7c khai th\u00e1c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed trong qu\u1ea3n l\u00fd thu\u1ebf. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u00f3m t\u1eaft nh\u1eefng \u0111i\u1ec3m kh\u00e1c bi\u1ec7t n\u1ed5i b\u1eadt gi\u1eefa hai v\u0103n b\u1ea3n.<\/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 so s\u00e1nh Th\u00f4ng t\u01b0 111\/2013\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 87\/2026\/TT-BTC<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ti\u00eau ch\u00ed<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u00f4ng t\u01b0 87\/2026\/TT-BTC<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c thu nh\u1eadp t\u1ed1i \u0111a c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chung, \u00edt ph\u00e2n lo\u1ea1i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u00e2n lo\u1ea1i chi ti\u1ebft theo t\u1eebng quan h\u1ec7, k\u1ec3 c\u1ea3 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u01b0 tr\u00fa<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf ch\u1ee9ng kho\u00e1n ph\u00e1i sinh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u01b0a c\u00f3 h\u01b0\u1edbng d\u1eabn ri\u00eang<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3, thu\u1ebf su\u1ea5t 0,1%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Khai th\u00e1c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u01b0a quy \u0111\u1ecbnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c khai th\u00e1c d\u1eef li\u1ec7u qu\u1ed1c gia<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Hi\u1ec7u l\u1ef1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 15\/8\/2013<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 1\/7\/2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>K\u1ebft lu\u1eadn<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 87\/2026\/TT-BTC \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc ho\u00e0n thi\u1ec7n quan tr\u1ecdng c\u1ee7a h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, m\u1edf r\u1ed9ng \u0111\u00e1ng k\u1ec3 quy\u1ec1n l\u1ee3i gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 l\u1ea7n \u0111\u1ea7u t\u1ea1o h\u00e0nh lang ph\u00e1p l\u00fd r\u00f5 r\u00e0ng cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ph\u00e1i sinh. Tuy nhi\u00ean, \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang v\u00e0 tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt quy tr\u00ecnh, h\u1ed3 s\u01a1 v\u00e0 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd l\u01b0\u01a1ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u01a1n 500 kh\u00e1ch h\u00e0ng \u0111\u00e3 quay l\u1ea1i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u1ea7n th\u1ee9 hai trong n\u0103m qua, minh ch\u1ee9ng thi\u1ebft th\u1ef1c cho ch\u1ea5t l\u01b0\u1ee3ng t\u01b0 v\u1ea5n v\u00e0 s\u1ef1 an t\u00e2m khi giao ph\u00f3. \u0110\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 c\u1ee5 th\u1ec3 cho tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ea1n, h\u00e3y li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf t\u1ea1i MAN &#8211; Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-hoan-thue-gtgt-uy-tin\/https:\/\/thue.man.net.vn\/dich-vu-hoan-thue-gtgt-uy-tin\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT<\/span><\/a><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Th\u00f4ng tin li\u00ean h\u1ec7 d\u1ecbch v\u1ee5 t\u1ea1i MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/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>Email:<\/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 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;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/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 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Th\u00f4ng t\u01b0 87\/2026\/TT-BTC<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3>Th\u00f4ng t\u01b0 87\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u1eeb ng\u00e0y 1\/7\/2026, theo kho\u1ea3n 1 \u0110i\u1ec1u 6 c\u1ee7a Th\u00f4ng t\u01b0. C\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026.                    <\/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>M\u1ee9c thu nh\u1eadp 3 tri\u1ec7u \u0111\u1ed3ng \u00e1p d\u1ee5ng cho \u0111\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u00c1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh: v\u1ee3 ho\u1eb7c ch\u1ed3ng, cha m\u1eb9, con tr\u00ean 18 tu\u1ed5i, ng\u01b0\u1eddi th\u00e2n kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a v\u00e0 ng\u01b0\u1eddi kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng.                    <\/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>Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c tr\u01b0\u1edbc \u0111\u00e2y b\u1ecb t\u1eeb ch\u1ed1i do thu nh\u1eadp 1-3 tri\u1ec7u \u0111\u1ed3ng c\u00f3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd l\u1ea1i kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 r\u00e0 so\u00e1t v\u00e0 \u0111\u0103ng k\u00fd l\u1ea1i t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026, k\u00e8m h\u1ed3 s\u01a1 ch\u1ee9ng minh thu nh\u1eadp kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 3 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng theo quy \u0111\u1ecbnh 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>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNg\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam n\u1ebfu kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 theo \u0111\u00fang quy \u0111\u1ecbnh cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 th\u00ec ph\u1ea3i c\u00f3 c\u00e1c t\u00e0i li\u1ec7u ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p, b\u1ea3o \u0111\u1ea3m ch\u1ee9ng minh \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 th\u1ec3 hi\u1ec7n r\u00f5 m\u1ed1i quan h\u1ec7 v\u1edbi ng\u01b0\u1eddi n\u1ed9p 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>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7 Th\u00f4ng t\u01b0 87\/2026\/TT-BTC?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m t\u00ednh l\u01b0\u01a1ng, \u0111\u00e0o t\u1ea1o b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 v\u1ec1 ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 m\u1edbi v\u00e0 l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb ph\u1ee5c v\u1ee5 thanh tra, 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\": \"Th\u00f4ng t\u01b0 87\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u1eeb ng\u00e0y 1\/7\/2026, theo kho\u1ea3n 1 \u0110i\u1ec1u 6 c\u1ee7a Th\u00f4ng t\u01b0. 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