{"id":7303,"date":"2026-08-06T09:52:38","date_gmt":"2026-08-06T02:52:38","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7303"},"modified":"2026-08-06T09:52:38","modified_gmt":"2026-08-06T02:52:38","slug":"phan-biet-ty-gia-ke-toan-va-ty-gia-tinh-thue","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/phan-biet-ty-gia-ke-toan-va-ty-gia-tinh-thue\/","title":{"rendered":"Ph\u00e2n bi\u1ec7t t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf t\u1eeb 1\/7\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/phan-biet-ty-gia-ke-toan-va-ty-gia-tinh-thue-tu-0172026-theo-thong-tu-99-va-nghi-dinh-252-138100052.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ph\u00e2n bi\u1ec7t t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 b\u00e0i to\u00e1n m\u00e0 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch ngo\u1ea1i t\u1ec7 \u0111ang loay hoay x\u1eed l\u00fd k\u1ec3 t\u1eeb khi <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 99\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> c\u00f9ng c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/7\/2026. Hai h\u1ec7 th\u1ed1ng t\u1ef7 gi\u00e1 n\u00e0y ph\u1ee5c v\u1ee5 hai m\u1ee5c \u0111\u00edch kh\u00e1c nhau: m\u1ed9t b\u00ean d\u00f9ng \u0111\u1ec3 ghi s\u1ed5, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, m\u1ed9t b\u00ean d\u00f9ng \u0111\u1ec3 khai thu\u1ebf v\u00e0 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch. N\u1ebfu nh\u1ea7m l\u1eabn, h\u1eadu qu\u1ea3 kh\u00f4ng ch\u1ec9 l\u00e0 sai l\u1ec7ch s\u1ed1 li\u1ec7u n\u1ed9i b\u1ed9 m\u00e0 c\u00f2n k\u00e9o theo r\u1ee7i ro b\u1ecb truy thu, x\u1eed ph\u1ea1t khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n cho h\u00e0ng tr\u0103m doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0 doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i Vi\u1ec7t Nam, \u0111\u1ed9i ng\u0169 <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> nh\u1eadn th\u1ea5y ph\u1ea7n l\u1edbn sai s\u00f3t kh\u00f4ng \u0111\u1ebfn t\u1eeb vi\u1ec7c thi\u1ebfu ki\u1ebfn th\u1ee9c ph\u00e1p lu\u1eadt, m\u00e0 t\u1eeb vi\u1ec7c \u00e1p d\u1ee5ng m\u1ed9t lo\u1ea1i t\u1ef7 gi\u00e1 duy nh\u1ea5t cho t\u1ea5t c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng h\u00f3a to\u00e0n b\u1ed9 c\u0103n c\u1ee9 ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t, \u0111\u01b0a ra v\u00ed d\u1ee5 t\u00ednh to\u00e1n c\u1ee5 th\u1ec3 v\u00e0 ch\u1ec9 ra nh\u1eefng r\u1ee7i ro doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd ngay t\u1eeb b\u00e2y gi\u1edd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ph\u00e2n bi\u1ec7t t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf<\/b><\/h2>\n<figure id=\"attachment_7307\" aria-describedby=\"caption-attachment-7307\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7307\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-phan-biet-ty-gia-ke-toan-va-ty-gia-tinh-thue.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ph\u00e2n bi\u1ec7t t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-phan-biet-ty-gia-ke-toan-va-ty-gia-tinh-thue.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-phan-biet-ty-gia-ke-toan-va-ty-gia-tinh-thue-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-phan-biet-ty-gia-ke-toan-va-ty-gia-tinh-thue-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-phan-biet-ty-gia-ke-toan-va-ty-gia-tinh-thue-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-phan-biet-ty-gia-ke-toan-va-ty-gia-tinh-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7307\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ph\u00e2n bi\u1ec7t t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n bi\u1ec7t t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh r\u00f5 hai lo\u1ea1i t\u1ef7 gi\u00e1 quy \u0111\u1ed5i kh\u00e1c nhau: t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 ghi s\u1ed5, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh; t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf d\u00f9ng \u0111\u1ec3 khai thu\u1ebf v\u00e0 khai h\u1ea3i quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd: Th\u00f4ng t\u01b0 99\/2025\/TT-BTC (t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n) v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP (t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf), hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: M\u1ecdi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 kinh t\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u, doanh nghi\u1ec7p FDI, doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i: S\u1ed5 s\u00e1ch k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf n\u1ebfu t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf; hai h\u1ec7 th\u1ed1ng t\u1ef7 gi\u00e1 ph\u1ea3i \u0111\u01b0\u1ee3c t\u00e1ch b\u1ea1ch r\u00f5 r\u00e0ng trong h\u1ed3 s\u01a1.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>T\u1ef7 gi\u00e1 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a chu\u1ea9n theo ph\u00e1p lu\u1eadt<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi n\u1ec1n t\u1ea3ng m\u00e0 b\u1ea5t k\u1ef3 k\u1ebf to\u00e1n vi\u00ean n\u00e0o c\u0169ng c\u1ea7n n\u1eafm v\u1eefng tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n b\u1ea5t k\u1ef3 nghi\u1ec7p v\u1ee5 ngo\u1ea1i t\u1ec7 n\u00e0o. Hai kh\u00e1i ni\u1ec7m n\u00e0y tuy \u0111\u1ec1u xoay quanh vi\u1ec7c quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam, nh\u01b0ng b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng l\u1ea1i kh\u00e1c bi\u1ec7t c\u0103n b\u1ea3n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u1ef7 gi\u00e1 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo m\u1ee5c 1.2 T\u00e0i kho\u1ea3n 413 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, doanh nghi\u1ec7p c\u00f3 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 th\u1ed1ng nh\u1ea5t l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam ho\u1eb7c \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n. Vi\u1ec7c quy \u0111\u1ed5i ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o <\/span><b>t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/b><span style=\"font-weight: 400;\"> or <\/span><b>t\u1ef7 gi\u00e1 ghi s\u1ed5<\/b><span style=\"font-weight: 400;\">, t\u00f9y theo n\u1ed9i dung v\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh, ch\u1ee9 kh\u00f4ng \u00e1p d\u1ee5ng m\u1ed9t c\u00e1ch m\u00e1y m\u00f3c cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh t\u1ea1i ng\u00e0y giao d\u1ecbch c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch, ho\u1eb7c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 v\u1edbi \u0111i\u1ec1u ki\u1ec7n ch\u00eanh l\u1ec7ch kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 c\u1ed9ng tr\u1eeb 1% so v\u1edbi t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u01b0u \u00fd th\u00eam r\u1eb1ng vi\u1ec7c s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 ph\u1ea3i b\u1ea3o \u0111\u1ea3m kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean giao d\u1ecbch kh\u00f4ng c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1 c\u1ee7a lo\u1ea1i ngo\u1ea1i t\u1ec7 ph\u00e1t sinh, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ecdn m\u1ed9t lo\u1ea1i ti\u1ec1n t\u1ec7 trung gian \u0111\u1ec3 quy \u0111\u1ed5i, nh\u01b0ng ph\u1ea3i \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 thuy\u1ebft minh r\u00f5 c\u0103n c\u1ee9 l\u1ef1a ch\u1ecdn tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 t\u1ef7 gi\u00e1 d\u00f9ng ri\u00eang cho m\u1ee5c \u0111\u00edch khai thu\u1ebf, khai h\u1ea3i quan v\u00e0 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u. C\u0103n c\u1ee9 kho\u1ea3n 4 \u0110i\u1ec1u 14 <\/span><a href=\"https:\/\/thue.man.net.vn\/6-diem-moi-cua-nghi-dinh-252-2026\/\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 9 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP), t\u1ef7 gi\u00e1 n\u00e0y th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, \u0111\u00f3 l\u00e0 t\u1ef7 gi\u00e1 mua v\u00e0o chuy\u1ec3n kho\u1ea3n c\u1ee7a H\u1ed9i s\u1edf ch\u00ednh Vietcombank do C\u1ee5c H\u1ea3i quan c\u00f4ng b\u1ed1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i ph\u00e2n bi\u1ec7t t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p cho r\u1eb1ng ch\u1ec9 c\u1ea7n m\u1ed9t t\u1ef7 gi\u00e1 th\u1ed1ng nh\u1ea5t l\u00e0 \u0111\u1ee7 \u0111\u1ec3 v\u1eeba ghi s\u1ed5 v\u1eeba khai thu\u1ebf. \u0110\u00e2y ch\u00ednh l\u00e0 nh\u1eadn th\u1ee9c sai l\u1ea7m ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> ghi nh\u1eadn qua c\u00e1c \u0111\u1ee3t r\u00e0 so\u00e1t h\u1ed3 s\u01a1 k\u1ebf to\u00e1n thu\u1ebf cho kh\u00e1ch h\u00e0ng FDI trong nhi\u1ec1u n\u0103m qua.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c t\u00e1ch b\u1ea1ch hai lo\u1ea1i t\u1ef7 gi\u00e1 c\u00f3 \u00fd ngh\u0129a tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC n\u00eau r\u00f5 nguy\u00ean t\u1eafc quan tr\u1ecdng: khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf li\u00ean quan \u0111\u1ebfn giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7, doanh nghi\u1ec7p ph\u1ea3i theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, kh\u00f4ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 d\u00f9ng trong k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh hai con s\u1ed1 quy \u0111\u1ed5i kh\u00e1c nhau cho c\u00f9ng m\u1ed9t giao d\u1ecbch. \u0110i\u1ec1u \u0111\u00f3 ho\u00e0n to\u00e0n h\u1ee3p ph\u00e1p n\u1ebfu doanh nghi\u1ec7p \u00e1p d\u1ee5ng \u0111\u00fang t\u1eebng lo\u1ea1i t\u1ef7 gi\u00e1 cho \u0111\u00fang m\u1ee5c \u0111\u00edch. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu l\u1ea5y t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n \u0111\u1ec3 k\u00ea khai <\/span><a href=\"https:\/\/thue.man.net.vn\/thue-xuat-nhap-khau\/\"><span style=\"font-weight: 400;\">thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u<\/span><\/a><span style=\"font-weight: 400;\">, ho\u1eb7c d\u00f9ng t\u1ef7 gi\u00e1 h\u1ea3i quan \u0111\u1ec3 ghi nh\u1eadn doanh thu tr\u00ean s\u1ed5 s\u00e1ch, s\u1ed1 li\u1ec7u s\u1ebd l\u1ec7ch quy \u0111\u1ecbnh v\u00e0 d\u1ec5 b\u1ecb c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh, th\u1eadm ch\u00ed \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i to\u00e0n b\u1ed9 k\u1ef3 k\u1ebf to\u00e1n li\u00ean quan.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng khi \u00e1p d\u1ee5ng ph\u00e2n bi\u1ec7t t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng ch\u1ec9 d\u00e0nh ri\u00eang cho doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u. Ph\u1ea1m vi \u00e1p d\u1ee5ng 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;\">Doanh nghi\u1ec7p c\u00f3 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7, ph\u1ea3i ghi s\u1ed5 v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam ho\u1eb7c \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a c\u1ea7n x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf theo ph\u00e1p lu\u1eadt h\u1ea3i quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n k\u00ea khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u, \u0111\u1eb7c bi\u1ec7t khi k\u00ea khai b\u1eb1ng ngo\u1ea1i t\u1ec7 nh\u01b0ng n\u1ed9p thu\u1ebf b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c d\u1ea7u kh\u00ed, bao g\u1ed3m ho\u1ea1t \u0111\u1ed9ng b\u00e1n d\u1ea7u kh\u00ed trong n\u01b0\u1edbc v\u00e0 xu\u1ea5t kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n vi\u00ean, ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 b\u1ed9 ph\u1eadn thu\u1ebf n\u1ed9i b\u1ed9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf h\u1eb1ng k\u1ef3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Points to note:<\/b><span style=\"font-weight: 400;\"> ngay c\u1ea3 doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u tr\u1ef1c ti\u1ebfp nh\u01b0ng c\u00f3 kho\u1ea3n c\u00f4ng n\u1ee3, doanh thu ho\u1eb7c chi ph\u00ed b\u1eb1ng ngo\u1ea1i t\u1ec7 v\u1eabn ph\u1ea3i \u00e1p d\u1ee5ng \u0111\u00fang nguy\u00ean t\u1eafc t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n khi ghi s\u1ed5, v\u00e0 t\u00e1ch ri\u00eang khi ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf li\u00ean quan.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00e0o \u0111i\u1ec1u ch\u1ec9nh t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf?<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>Important Note:<\/b><span style=\"font-weight: 400;\"> Hai h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n n\u00e0y v\u1eadn h\u00e0nh song song v\u00e0 \u0111\u1ed9c l\u1eadp. Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i \u0111\u1ed3ng th\u1eddi c\u1ea3 quy \u0111\u1ecbnh k\u1ebf to\u00e1n l\u1eabn quy \u0111\u1ecbnh thu\u1ebf, h\u1ea3i quan, v\u00ec m\u1ed7i l\u1ea7n s\u1eeda \u0111\u1ed5i v\u0103n b\u1ea3n chuy\u00ean ng\u00e0nh \u0111\u1ec1u c\u00f3 th\u1ec3 l\u00e0m thay \u0111\u1ed5i c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf m\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n, v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/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 \u0111i\u1ec1u ch\u1ec9nh t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 28.6129%;\"><b>Legal documents<\/b><\/td>\n<td style=\"text-align: center; width: 23.1663%;\"><b>S\u1ed1 hi\u1ec7u \/ Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center; width: 47.4946%;\"><b>Related content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 28.6129%;\"><span style=\"font-weight: 400;\">Circular 99\/2025\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center; width: 23.1663%;\"><span style=\"font-weight: 400;\">Ministry of Finance<\/span><\/td>\n<td style=\"text-align: center; width: 47.4946%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i trong k\u1ebf to\u00e1n, h\u1ea1ch to\u00e1n T\u00e0i kho\u1ea3n 413, nguy\u00ean t\u1eafc t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf v\u00e0 t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 28.6129%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center; width: 23.1663%;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7, hi\u1ec7u l\u1ef1c 1\/7\/2026<\/span><\/td>\n<td style=\"text-align: center; width: 47.4946%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 khai thu\u1ebf quy \u0111\u1ed5i, bao g\u1ed3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung, ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed, thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 28.6129%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP)<\/span><\/td>\n<td style=\"text-align: center; width: 23.1663%;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7<\/span><\/td>\n<td style=\"text-align: center; width: 47.4946%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt H\u1ea3i quan v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra, gi\u00e1m s\u00e1t, trong \u0111\u00f3 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 28.6129%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center; width: 23.1663%;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7<\/span><\/td>\n<td style=\"text-align: center; width: 47.4946%;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 quy \u0111\u1ed5i \u00e1p d\u1ee5ng cho thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u khi k\u00ea khai b\u1eb1ng ngo\u1ea1i t\u1ec7<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng ph\u00e2n bi\u1ec7t t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf chi ti\u1ebft<\/b><\/h2>\n<figure id=\"attachment_7304\" aria-describedby=\"caption-attachment-7304\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7304\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-phan-biet-ty-gia-ke-toan-va-ty-gia-tinh-thue-chi-tiet.jpg\" alt=\"B\u1ea3ng ph\u00e2n bi\u1ec7t t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf chi ti\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-phan-biet-ty-gia-ke-toan-va-ty-gia-tinh-thue-chi-tiet.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-phan-biet-ty-gia-ke-toan-va-ty-gia-tinh-thue-chi-tiet-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-phan-biet-ty-gia-ke-toan-va-ty-gia-tinh-thue-chi-tiet-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-phan-biet-ty-gia-ke-toan-va-ty-gia-tinh-thue-chi-tiet-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-phan-biet-ty-gia-ke-toan-va-ty-gia-tinh-thue-chi-tiet-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7304\" class=\"wp-caption-text\">B\u1ea3ng ph\u00e2n bi\u1ec7t t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf chi ti\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 d\u1ec5 h\u00ecnh dung, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh tr\u1ef1c ti\u1ebfp hai lo\u1ea1i t\u1ef7 gi\u00e1 d\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed c\u1ed1t l\u00f5i m\u00e0 k\u1ebf to\u00e1n vi\u00ean c\u1ea7n \u0111\u1ed1i chi\u1ebfu h\u1eb1ng ng\u00e0y.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng ph\u00e2n bi\u1ec7t t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf chi ti\u1ebft<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 15.6863%;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center; width: 45.9695%;\"><b>T\u1ef7 gi\u00e1 k\u1ebf to\u00e1n<\/b><\/td>\n<td style=\"text-align: center; width: 37.618%;\"><b>T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 15.6863%;\"><span style=\"font-weight: 400;\">Legal basis<\/span><\/td>\n<td style=\"text-align: center; width: 45.9695%;\"><span style=\"font-weight: 400;\">M\u1ee5c 1.2 T\u00e0i kho\u1ea3n 413 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center; width: 37.618%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 4 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP; kho\u1ea3n 5 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 9 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 15.6863%;\"><span style=\"font-weight: 400;\">Purpose<\/span><\/td>\n<td style=\"text-align: center; width: 45.9695%;\"><span style=\"font-weight: 400;\">Ghi s\u1ed5 k\u1ebf to\u00e1n, ghi nh\u1eadn doanh thu, c\u00f4ng n\u1ee3, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center; width: 37.618%;\"><span style=\"font-weight: 400;\">Khai thu\u1ebf, khai h\u1ea3i quan, x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 15.6863%;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh<\/span><\/td>\n<td style=\"text-align: center; width: 45.9695%;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn nghi\u1ec7p v\u1ee5; l\u00e0 t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean giao d\u1ecbch ho\u1eb7c t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 (ch\u00eanh l\u1ec7ch kh\u00f4ng qu\u00e1 c\u1ed9ng tr\u1eeb 1%)<\/span><\/td>\n<td style=\"text-align: center; width: 37.618%;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan; \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u l\u00e0 t\u1ef7 gi\u00e1 mua v\u00e0o chuy\u1ec3n kho\u1ea3n c\u1ee7a H\u1ed9i s\u1edf ch\u00ednh Vietcombank do C\u1ee5c H\u1ea3i quan c\u00f4ng b\u1ed1 theo quy \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 15.6863%;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center; width: 45.9695%;\"><span style=\"font-weight: 400;\">Ph\u1ee5c v\u1ee5 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/span><\/td>\n<td style=\"text-align: center; width: 37.618%;\"><span style=\"font-weight: 400;\">Ph\u1ee5c v\u1ee5 k\u00ea khai thu\u1ebf v\u00e0 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 15.6863%;\"><span style=\"font-weight: 400;\">Nature<\/span><\/td>\n<td style=\"text-align: center; width: 45.9695%;\"><span style=\"font-weight: 400;\">S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n<\/span><\/td>\n<td style=\"text-align: center; width: 37.618%;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 khai thu\u1ebf, h\u1ed3 s\u01a1 h\u1ea3i quan ph\u1ea3n \u00e1nh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>C\u00e1ch t\u00ednh t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf qua v\u00ed d\u1ee5 th\u1ef1c t\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u00fd thuy\u1ebft s\u1ebd d\u1ec5 hi\u1ec3u h\u01a1n khi \u0111\u1eb7t v\u00e0o m\u1ed9t t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3. Gi\u1ea3 s\u1eed c\u00f4ng ty B xu\u1ea5t kh\u1ea9u m\u1ed9t l\u00f4 h\u00e0ng tr\u1ecb gi\u00e1 50.000 USD, ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y giao d\u1ecbch ph\u00e1t sinh doanh thu \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i c\u00f4ng ty B th\u01b0\u1eddng xuy\u00ean giao d\u1ecbch c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh l\u00e0 25.400 \u0111\u1ed3ng m\u1ed9t USD, k\u1ebf to\u00e1n vi\u00ean s\u1ebd d\u00f9ng con s\u1ed1 n\u00e0y, ho\u1eb7c m\u1ed9t t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 trong kho\u1ea3ng ch\u00eanh l\u1ec7ch cho ph\u00e9p, \u0111\u1ec3 ghi nh\u1eadn doanh thu 50.000 USD t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kho\u1ea3ng 1.270.000.000 \u0111\u1ed3ng tr\u00ean s\u1ed5 s\u00e1ch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, khi l\u00e0m th\u1ee7 t\u1ee5c khai thu\u1ebf xu\u1ea5t kh\u1ea9u, c\u00f4ng ty B kh\u00f4ng d\u00f9ng con s\u1ed1 25.400 \u0111\u1ed3ng n\u00f3i tr\u00ean, m\u00e0 ph\u1ea3i tra c\u1ee9u t\u1ef7 gi\u00e1 mua v\u00e0o chuy\u1ec3n kho\u1ea3n c\u1ee7a Vietcombank do C\u1ee5c H\u1ea3i quan c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan. N\u1ebfu t\u1ef7 gi\u00e1 n\u00e0y l\u00e0 25.350 \u0111\u1ed3ng m\u1ed9t USD, tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf s\u1ebd l\u00e0 kho\u1ea3ng 1.267.500.000 \u0111\u1ed3ng, ch\u00eanh l\u1ec7ch 2.500.000 \u0111\u1ed3ng so v\u1edbi s\u1ed1 ghi s\u1ed5 k\u1ebf to\u00e1n. Kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y l\u00e0 h\u1ee3p l\u00fd v\u00e0 kh\u00f4ng ph\u1ea3i sai s\u00f3t, mi\u1ec5n l\u00e0 doanh nghi\u1ec7p l\u01b0u \u0111\u1ee7 c\u0103n c\u1ee9 cho t\u1eebng lo\u1ea1i t\u1ef7 gi\u00e1 \u0111\u00e3 \u00e1p d\u1ee5ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft nh\u1eefng tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 khai thu\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i nguy\u00ean t\u1eafc chung, \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP li\u1ec7t k\u00ea c\u1ee5 th\u1ec3 t\u1eebng nh\u00f3m giao d\u1ecbch c\u00f3 c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 khai thu\u1ebf ri\u00eang. \u0110\u00e2y l\u00e0 ph\u1ea7n d\u1ec5 b\u1ecb b\u1ecf s\u00f3t nh\u1ea5t v\u00ec ph\u1ea1m vi \u00e1p d\u1ee5ng kh\u00e1 h\u1eb9p nh\u01b0ng l\u1ea1i quan tr\u1ecdng v\u1edbi \u0111\u00fang nh\u00f3m doanh nghi\u1ec7p li\u00ean quan.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u1ef7 gi\u00e1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo c\u01a1 ch\u1ebf thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai T\u1edd khai th\u00f4ng tin theo quy \u0111\u1ecbnh thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u b\u1eb1ng ngo\u1ea1i t\u1ec7, nh\u01b0ng l\u1ef1a ch\u1ecdn k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam, t\u1ef7 gi\u00e1 quy \u0111\u1ed5i x\u00e1c \u0111\u1ecbnh theo Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP. N\u1ebfu kh\u00f4ng c\u00f3 t\u1ef7 gi\u00e1 theo ngh\u1ecb \u0111\u1ecbnh n\u00e0y, doanh nghi\u1ec7p \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i ng\u00e0y g\u1ea7n nh\u1ea5t tr\u01b0\u1edbc ng\u00e0y khai thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf, doanh nghi\u1ec7p \u00e1p d\u1ee5ng \u0111\u00fang t\u1ef7 gi\u00e1 \u0111\u00e3 d\u00f9ng t\u1ea1i h\u1ed3 s\u01a1 khai thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn, kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed5i sang t\u1ef7 gi\u00e1 m\u1edbi. Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n theo k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd sau thanh tra, ki\u1ec3m tra, t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng l\u00e0 t\u1ef7 gi\u00e1 t\u1ea1i h\u1ed3 s\u01a1 khai thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn, ho\u1eb7c t\u1ef7 gi\u00e1 t\u1ea1i ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf n\u1ebfu doanh nghi\u1ec7p ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u1ef7 gi\u00e1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed v\u00e0 b\u00e1n d\u1ea7u kh\u00ed<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed v\u00e0 b\u00e1n d\u1ea7u kh\u00ed, t\u1ef7 gi\u00e1 quy \u0111\u1ed5i \u0111\u1ec3 khai thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c l\u00e0 t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf thanh to\u00e1n c\u1ee7a giao d\u1ecbch b\u00e1n d\u1ea7u kh\u00ed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang tr\u01b0\u1eddng h\u1ee3p T\u1eadp \u0111o\u00e0n C\u00f4ng nghi\u1ec7p &#8211; N\u0103ng l\u01b0\u1ee3ng Qu\u1ed1c gia Vi\u1ec7t Nam \u0111\u01b0\u1ee3c n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7, t\u1ef7 gi\u00e1 khai thu\u1ebf quy \u0111\u1ed5i l\u00e0 t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u01b0\u1eddng xuy\u00ean giao d\u1ecbch, t\u00ednh t\u1ea1i ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung, doanh nghi\u1ec7p \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u1ea1i h\u1ed3 s\u01a1 khai thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t b\u00e1n d\u1ea7u trong n\u01b0\u1edbc, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 t\u1ef7 gi\u00e1 b\u00e1n chuy\u1ec3n kho\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng, x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh ph\u00ed, l\u1ec7 ph\u00ed<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan nh\u01b0 \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n \u0111\u1ecbnh ngh\u0129a. Ri\u00eang \u0111\u1ed1i v\u1edbi ph\u00ed v\u00e0 l\u1ec7 ph\u00ed, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP d\u1eabn chi\u1ebfu t\u1ef7 gi\u00e1 t\u00ednh ph\u00ed, l\u1ec7 ph\u00ed th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed, kh\u00f4ng \u00e1p d\u1ee5ng chung m\u1ed9t c\u00f4ng th\u1ee9c v\u1edbi t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u hay t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u t\u1ea1i TP.HCM x\u1eed l\u00fd hai lo\u1ea1i t\u1ef7 gi\u00e1 ra sao?<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Background<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Y, chuy\u00ean xu\u1ea5t kh\u1ea9u h\u00e0ng d\u1ec7t may, c\u00f3 doanh thu ngo\u1ea1i t\u1ec7 b\u00ecnh qu\u00e2n 2 tri\u1ec7u USD m\u1ed7i th\u00e1ng. Tr\u01b0\u1edbc \u0111\u00e2y, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n s\u1eed d\u1ee5ng m\u1ed9t t\u1ef7 gi\u00e1 duy nh\u1ea5t l\u1ea5y t\u1eeb ng\u00e2n h\u00e0ng giao d\u1ecbch cho c\u1ea3 vi\u1ec7c ghi s\u1ed5 l\u1eabn khai thu\u1ebf xu\u1ea5t kh\u1ea9u, d\u1eabn \u0111\u1ebfn sai l\u1ec7ch nh\u1ecf nh\u01b0ng l\u1eb7p l\u1ea1i li\u00ean t\u1ee5c trong nhi\u1ec1u k\u1ef3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u1eed l\u00fd theo t\u01b0 v\u1ea5n t\u1eeb MAN &#8211; Master Accountant Network<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i <\/span><b>MAN<\/b><span style=\"font-weight: 400;\"> \u0111\u00e3 r\u00e0 so\u00e1t v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u00f4ng ty th\u1ef1c hi\u1ec7n ba b\u01b0\u1edbc: th\u1ee9 nh\u1ea5t, c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 t\u00e1ch ri\u00eang tr\u01b0\u1eddng d\u1eef li\u1ec7u t\u1ef7 gi\u00e1 ghi s\u1ed5 v\u00e0 t\u1ef7 gi\u00e1 khai thu\u1ebf cho t\u1eebng l\u00f4 h\u00e0ng; th\u1ee9 hai, x\u00e2y d\u1ef1ng b\u1ea3ng \u0111\u1ed1i chi\u1ebfu t\u1ef7 gi\u00e1 theo ng\u00e0y ph\u00e1t sinh, l\u01b0u k\u00e8m ch\u1ee9ng t\u1eeb ngu\u1ed3n t\u1eeb ng\u00e2n h\u00e0ng v\u00e0 t\u1eeb C\u1ee5c H\u1ea3i quan; th\u1ee9 ba, \u0111\u00e0o t\u1ea1o l\u1ea1i b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u1ec1 nguy\u00ean t\u1eafc kh\u00f4ng d\u00f9ng t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n \u0111\u1ec3 khai thu\u1ebf theo \u0111\u00fang tinh th\u1ea7n Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/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;\">Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 gi\u1eefa s\u1ed5 s\u00e1ch v\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh r\u00f5 r\u00e0ng, kh\u00f4ng c\u00f2n ph\u00e1t sinh y\u00eau c\u1ea7u \u0111i\u1ec1u ch\u1ec9nh t\u1eeb c\u01a1 quan thu\u1ebf trong \u0111\u1ee3t ki\u1ec3m tra g\u1ea7n nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u cu\u1ed1i k\u1ef3 gi\u1ea3m t\u1eeb 5 ng\u00e0y xu\u1ed1ng c\u00f2n 2 ng\u00e0y nh\u1edd h\u1ec7 th\u1ed1ng t\u00e1ch b\u1ea1ch d\u1eef li\u1ec7u ngay t\u1eeb \u0111\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro b\u1ecb truy thu do \u00e1p d\u1ee5ng sai t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf, m\u1ed9t l\u1ed7i ph\u1ed5 bi\u1ebfn \u1edf c\u00e1c doanh nghi\u1ec7p c\u00f3 t\u1ea7n su\u1ea5t giao d\u1ecbch ngo\u1ea1i t\u1ec7 cao.<\/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 v\u00e0 c\u00e1ch ph\u00f2ng tr\u00e1nh<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb kinh nghi\u1ec7m h\u01a1n 30 n\u0103m t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n cho doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, \u0111\u1ed9i ng\u0169 chuy\u00ean gia <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> ch\u1ec9 ra b\u1ed1n r\u1ee7i ro ph\u1ed5 bi\u1ebfn nh\u1ea5t khi doanh nghi\u1ec7p kh\u00f4ng ph\u00e2n bi\u1ec7t r\u00f5 t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 1: D\u00f9ng m\u1ed9t t\u1ef7 gi\u00e1 duy nh\u1ea5t cho m\u1ecdi m\u1ee5c \u0111\u00edch<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t. Nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean l\u1ea5y t\u1ef7 gi\u00e1 ng\u00e2n h\u00e0ng d\u00f9ng cho s\u1ed5 s\u00e1ch \u0111\u1ec3 khai lu\u00f4n h\u1ed3 s\u01a1 h\u1ea3i quan, trong khi hai t\u1ef7 gi\u00e1 n\u00e0y c\u00f3 th\u1ec3 l\u1ec7ch nhau d\u00f9 kh\u00f4ng \u0111\u00e1ng k\u1ec3. V\u1ec1 l\u00e2u d\u00e0i, sai l\u1ec7ch t\u00edch l\u0169y s\u1ebd khi\u1ebfn s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 t\u1edd khai thu\u1ebf kh\u00f4ng kh\u1edbp nhau khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 2: Thi\u1ebfu ch\u1ee9ng t\u1eeb ngu\u1ed3n cho t\u1eebng lo\u1ea1i t\u1ef7 gi\u00e1<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf v\u00e0 h\u1ea3i quan y\u00eau c\u1ea7u doanh nghi\u1ec7p l\u01b0u gi\u1eef ch\u1ee9ng t\u1eeb ch\u1ee9ng minh t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng, bao g\u1ed3m b\u1ea3ng c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i v\u00e0 th\u00f4ng b\u00e1o t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a C\u1ee5c H\u1ea3i quan t\u1ea1i \u0111\u00fang th\u1eddi \u0111i\u1ec3m giao d\u1ecbch. Thi\u1ebfu ch\u1ee9ng t\u1eeb n\u00e0y khi\u1ebfn doanh nghi\u1ec7p kh\u00f3 gi\u1ea3i tr\u00ecnh khi b\u1ecb thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 3: Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ch\u01b0a c\u1eadp nh\u1eadt hai tr\u01b0\u1eddng t\u1ef7 gi\u00e1 ri\u00eang bi\u1ec7t<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n n\u1ed9i \u0111\u1ecba hi\u1ec7n ch\u1ec9 c\u00f3 m\u1ed9t tr\u01b0\u1eddng t\u1ef7 gi\u00e1 cho m\u1ed7i nghi\u1ec7p v\u1ee5, khi\u1ebfn k\u1ebf to\u00e1n vi\u00ean ph\u1ea3i x\u1eed l\u00fd th\u1ee7 c\u00f4ng b\u00ean ngo\u00e0i h\u1ec7 th\u1ed1ng. \u0110i\u1ec1u n\u00e0y l\u00e0m t\u0103ng nguy c\u01a1 sai s\u00f3t v\u00e0 kh\u00f3 ki\u1ec3m so\u00e1t khi kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch ngo\u1ea1i t\u1ec7 l\u1edbn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 4: Nh\u1ea7m l\u1eabn khi k\u00ea khai thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia thu\u1ed9c di\u1ec7n thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 quy \u0111\u1ed5i t\u1eeb T\u1edd khai th\u00f4ng tin sang T\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung c\u00f3 quy tr\u00ecnh ri\u00eang theo Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP. \u00c1p d\u1ee5ng sai quy tr\u00ecnh n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c ph\u1ea3i khai b\u1ed5 sung nhi\u1ec1u l\u1ea7n, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn v\u00e0 ti\u1ebfn \u0111\u1ed9 quy\u1ebft to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> cho c\u00e1c r\u1ee7i ro tr\u00ean l\u00e0 x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 t\u00e1ch b\u1ea1ch ngay t\u1eeb kh\u00e2u nh\u1eadp li\u1ec7u, k\u1ebft h\u1ee3p r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 h\u1eb1ng qu\u00fd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam m\u00e0 v\u1eabn tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00e2n bi\u1ec7t t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf kh\u00f4ng ch\u1ec9 l\u00e0 v\u1ea5n \u0111\u1ec1 k\u1ef9 thu\u1eadt h\u1ea1ch to\u00e1n, m\u00e0 l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu v\u00e0 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh trung th\u1ef1c t\u00ecnh h\u00ecnh kinh doanh. T\u1eeb 1\/7\/2026, khi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP c\u00f9ng c\u00f3 hi\u1ec7u l\u1ef1c, vi\u1ec7c t\u00e1ch b\u1ea1ch r\u00f5 r\u00e0ng hai h\u1ec7 th\u1ed1ng t\u1ef7 gi\u00e1 ngay t\u1eeb kh\u00e2u thi\u1ebft l\u1eadp quy tr\u00ecnh n\u1ed9i b\u1ed9 s\u1ebd gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 th\u1eddi gian \u0111\u1ed1i chi\u1ebfu v\u00e0 gi\u1ea3m thi\u1ec3u tranh ch\u1ea5p v\u1edbi c\u01a1 quan thu\u1ebf.<\/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;\">Tax accounting services<\/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;\">Tax consulting services<\/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;\">Tax settlement services<\/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;\">Tax reporting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/phi-dich-vu-hoan-thue-gtgt\/\"><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>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 &#8211; 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 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;\"> &#8211; S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN &#8211; 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 ph\u00e2n bi\u1ec7t t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c d\u00f9ng c\u00f9ng m\u1ed9t t\u1ef7 gi\u00e1 cho k\u1ebf to\u00e1n v\u00e0 khai thu\u1ebf kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Hai t\u1ef7 gi\u00e1 ph\u1ee5c v\u1ee5 hai m\u1ee5c \u0111\u00edch kh\u00e1c nhau v\u00e0 c\u00f3 th\u1ec3 c\u00f3 gi\u00e1 tr\u1ecb kh\u00e1c nhau t\u1ea1i c\u00f9ng m\u1ed9t th\u1eddi \u0111i\u1ec3m giao d\u1ecbch, mi\u1ec5n l\u00e0 m\u1ed7i t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u00fang theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 \u0111\u01b0\u1ee3c ph\u00e9p ch\u00eanh l\u1ec7ch bao nhi\u00eau so v\u1edbi t\u1ef7 gi\u00e1 ng\u00e2n h\u00e0ng c\u00f4ng b\u1ed1?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 c\u1ed9ng tr\u1eeb 1% so v\u1edbi t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh t\u1ea1i ng\u00e0y giao d\u1ecbch c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u l\u1ea5y t\u1eeb ngu\u1ed3n n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u00e0 t\u1ef7 gi\u00e1 mua v\u00e0o chuy\u1ec3n kho\u1ea3n c\u1ee7a H\u1ed9i s\u1edf ch\u00ednh Vietcombank do C\u1ee5c H\u1ea3i quan c\u00f4ng b\u1ed1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt h\u1ea3i quan t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p d\u1ea7u kh\u00ed \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n d\u1ea7u kh\u00ed, t\u1ef7 gi\u00e1 quy \u0111\u1ed5i l\u00e0 t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf thanh to\u00e1n c\u1ee7a giao d\u1ecbch. Tr\u01b0\u1eddng h\u1ee3p T\u1eadp \u0111o\u00e0n C\u00f4ng nghi\u1ec7p &#8211; N\u0103ng l\u01b0\u1ee3ng Qu\u1ed1c gia Vi\u1ec7t Nam n\u1ed9p thu\u1ebf b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam, t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng l\u00e0 t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh t\u1ea1i ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ebfu ng\u00e2n h\u00e0ng kh\u00f4ng c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1 c\u1ee7a lo\u1ea1i ngo\u1ea1i t\u1ec7 ph\u00e1t sinh th\u00ec x\u1eed l\u00fd ra sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn m\u1ed9t lo\u1ea1i ti\u1ec1n t\u1ec7 trung gian \u0111\u1ec3 quy \u0111\u1ed5i, nh\u01b0ng ph\u1ea3i \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 thuy\u1ebft minh r\u00f5 c\u0103n c\u1ee9 l\u1ef1a ch\u1ecdn tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ph\u00e2n bi\u1ec7t t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 b\u00e0i to\u00e1n m\u00e0 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch ngo\u1ea1i t\u1ec7 \u0111ang loay hoay x\u1eed l\u00fd k\u1ec3 t\u1eeb khi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP c\u00f9ng c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/7\/2026. Hai h\u1ec7 th\u1ed1ng t\u1ef7 gi\u00e1 n\u00e0y ph\u1ee5c v\u1ee5 hai [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7306,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-7303","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7303","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=7303"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7303\/revisions"}],"predecessor-version":[{"id":7308,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7303\/revisions\/7308"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7306"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}