{"id":7535,"date":"2026-08-20T16:19:16","date_gmt":"2026-08-20T09:19:16","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7535"},"modified":"2026-08-20T16:19:16","modified_gmt":"2026-08-20T09:19:16","slug":"thu-nhap-chiu-thue-tinh-truoc-co-duoc-tinh-trong-du-toan-xay-dung-cong-trinh-khong","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/thu-nhap-chiu-thue-tinh-truoc-co-duoc-tinh-trong-du-toan-xay-dung-cong-trinh-khong\/","title":{"rendered":"Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh trong d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh kh\u00f4ng?"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/thu-nhap-chiu-thue-tinh-truoc-co-duoc-tinh-trong-du-toan-xay-dung-cong-trinh-khong-138100373.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh trong d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng<\/span><\/a><span style=\"font-weight: 400;\"> c\u00f4ng tr\u00ecnh kh\u00f4ng l\u00e0 th\u1eafc m\u1eafc ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh h\u00e0ng \u0111\u1ea7u c\u1ee7a c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0, nh\u00e0 th\u1ea7u c\u00f9ng \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n c\u00f4ng tr\u00ecnh. Trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ng\u00e0y c\u00e0ng kh\u1eaft khe theo h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt m\u1edbi nh\u01b0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xay-dung-Do-thi\/Luat-Xay-dung-2025-so-135-2025-QH15-675213.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt X\u00e2y d\u1ef1ng s\u1ed1 135\/2025\/QH15<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xay-dung-Do-thi\/Nghi-dinh-206-2026-ND-CP-huong-dan-quan-ly-chi-phi-dau-tu-xay-dung-457659.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 206\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xay-dung-Do-thi\/Thong-tu-36-2026-TT-BXD-huong-dan-phuong-phap-xac-dinh-va-quan-ly-chi-phi-dau-tu-xay-dung-712408.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 36\/2026\/TT-BXD<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xay-dung-Do-thi\/Thong-tu-38-2026-TT-BXD-dinh-muc-xay-dung-712406.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 38\/2026\/TT-BXD<\/span><\/a><span style=\"font-weight: 400;\">, vi\u1ec7c n\u1eafm r\u00f5 c\u01a1 c\u1ea5u chi ph\u00ed l\u1eadp d\u1ef1 to\u00e1n l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 v\u00e0 t\u1ed1i \u01b0u h\u00f3a t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh thi c\u00f4ng v\u00e0 quy\u1ebft to\u00e1n d\u1ef1 \u00e1n th\u01b0\u1eddng l\u00fang t\u00fang gi\u1eefa vi\u1ec7c h\u1ea1ch to\u00e1n d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf th\u1ef1c t\u1ebf. Vi\u1ec7c hi\u1ec3u sai ho\u1eb7c b\u1ecf s\u00f3t kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc kh\u00f4ng ch\u1ec9 l\u00e0m \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn gi\u00e1 g\u00f3i th\u1ea7u m\u00e0 c\u00f2n ti\u1ec1m \u1ea9n nguy c\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf x\u1eed ph\u1ea1t khi thanh tra quy\u1ebft to\u00e1n. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00e1ch x\u00e1c \u0111\u1ecbnh \u0111\u1ecbnh m\u1ee9c v\u00e0 c\u00e1c gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf hi\u1ec7u qu\u1ea3 nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc trong d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng<\/b><\/h2>\n<figure id=\"attachment_7538\" aria-describedby=\"caption-attachment-7538\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7538\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-thu-nhap-chiu-thue-tinh-truoc-trong-du-toan-xay-dung.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc trong d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-thu-nhap-chiu-thue-tinh-truoc-trong-du-toan-xay-dung.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-thu-nhap-chiu-thue-tinh-truoc-trong-du-toan-xay-dung-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-thu-nhap-chiu-thue-tinh-truoc-trong-du-toan-xay-dung-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-thu-nhap-chiu-thue-tinh-truoc-trong-du-toan-xay-dung-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-thu-nhap-chiu-thue-tinh-truoc-trong-du-toan-xay-dung-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7538\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc trong d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh trong d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh kh\u00f4ng l\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 206\/2026\/N\u0110-CP: \u0110\u00e2y l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed thu\u1ed9c chi ph\u00ed x\u00e2y d\u1ef1ng trong d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n n\u00e0y \u0111\u1ea1i di\u1ec7n cho l\u1ee3i nhu\u1eadn d\u1ef1 ki\u1ebfn c\u1ee7a nh\u00e0 th\u1ea7u x\u00e2y d\u1ef1ng, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng \u0111\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) theo M\u1ee5c 4 Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 36\/2026\/TT-BXD nh\u00e2n v\u1edbi t\u1ed5ng chi ph\u00ed tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed gi\u00e1n ti\u1ebfp. Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ecdi ch\u1ee7 \u0111\u1ea7u t\u01b0, nh\u00e0 th\u1ea7u v\u00e0 c\u00e1c c\u01a1 quan th\u1ea9m \u0111\u1ecbnh d\u1ef1 to\u00e1n khi tri\u1ec3n khai d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh trong d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh kh\u00f4ng?<\/b><\/h2>\n<figure id=\"attachment_7536\" aria-describedby=\"caption-attachment-7536\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7536\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thu-nhap-chiu-thue-tinh-truoc-co-duoc-tinh-trong-du-toan-xay-dung-cong-trinh-khong.jpg\" alt=\"Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh trong d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh kh\u00f4ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thu-nhap-chiu-thue-tinh-truoc-co-duoc-tinh-trong-du-toan-xay-dung-cong-trinh-khong.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thu-nhap-chiu-thue-tinh-truoc-co-duoc-tinh-trong-du-toan-xay-dung-cong-trinh-khong-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thu-nhap-chiu-thue-tinh-truoc-co-duoc-tinh-trong-du-toan-xay-dung-cong-trinh-khong-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thu-nhap-chiu-thue-tinh-truoc-co-duoc-tinh-trong-du-toan-xay-dung-cong-trinh-khong-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thu-nhap-chiu-thue-tinh-truoc-co-duoc-tinh-trong-du-toan-xay-dung-cong-trinh-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7536\" class=\"wp-caption-text\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh trong d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh kh\u00f4ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh kh\u1eb3ng \u0111\u1ecbnh: Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc ho\u00e0n to\u00e0n <\/span><b>\u0110\u01af\u1ee2C T\u00cdNH<\/b><span style=\"font-weight: 400;\"> trong d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh. Kho\u1ea3n ti\u1ec1n n\u00e0y n\u1eb1m trong c\u01a1 c\u1ea5u c\u1ea5u th\u00e0nh c\u1ee7a chi ph\u00ed x\u00e2y d\u1ef1ng, thu\u1ed9c t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 ho\u1eb7c d\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd tr\u1ef1c ti\u1ebfp cho v\u1ea5n \u0111\u1ec1 n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 206\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh theo kho\u1ea3n 1 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 206\/2026\/N\u0110-CP<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 76 Lu\u1eadt X\u00e2y d\u1ef1ng s\u1ed1 135\/2025\/QH15. C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 206\/2026\/N\u0110-CP, d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u00e1c c\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 k\u1ef9 thu\u1eadt sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ed1i l\u01b0\u1ee3ng t\u00ednh to\u00e1n t\u1eeb thi\u1ebft k\u1ebf x\u00e2y d\u1ef1ng tri\u1ec3n khai sau khi d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 d\u1eabn k\u1ef9 thu\u1eadt, y\u00eau c\u1ea7u c\u00f4ng vi\u1ec7c ph\u1ea3i th\u1ef1c hi\u1ec7n, k\u1ebf ho\u1ea1ch th\u1ef1c hi\u1ec7n c\u1ee7a c\u00f4ng tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n thi c\u00f4ng, bi\u1ec7n ph\u00e1p thi c\u00f4ng th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c tham kh\u1ea3o, s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng gi\u00e1 x\u00e2y d\u1ef1ng, gi\u00e1 thi\u1ebft b\u1ecb, ch\u1ec9 s\u1ed1 gi\u00e1 x\u00e2y d\u1ef1ng do c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 th\u1ecb tr\u01b0\u1eddng, gi\u00e1 c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t, nh\u00e0 cung \u1ee9ng ho\u1eb7c t\u00ednh to\u00e1n t\u1eeb d\u1eef li\u1ec7u chi ph\u00ed t\u01b0\u01a1ng t\u1ef1 c\u1ee7a c\u00e1c c\u00f4ng tr\u00ecnh trong n\u01b0\u1edbc \u0111\u00e3 th\u1ef1c hi\u1ec7n ho\u1eb7c \u0111ang th\u1ef1c hi\u1ec7n c\u00f9ng c\u00e1c quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn v\u1ec1 x\u00e1c \u0111\u1ecbnh chi ph\u00ed.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>C\u01a1 c\u1ea5u chi ph\u00ed x\u00e2y d\u1ef1ng theo kho\u1ea3n 2 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 206\/2026\/N\u0110-CP<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 206\/2026\/N\u0110-CP, chi ph\u00ed x\u00e2y d\u1ef1ng trong d\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh g\u1ed3m 5 y\u1ebfu t\u1ed1 th\u00e0nh ph\u1ea7n ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed tr\u1ef1c ti\u1ebfp: Bao g\u1ed3m chi ph\u00ed v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng, chi ph\u00ed m\u00e1y v\u00e0 thi\u1ebft b\u1ecb thi c\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed gi\u00e1n ti\u1ebfp: Bao g\u1ed3m chi ph\u00ed chung, chi ph\u00ed cho m\u1ed9t s\u1ed1 c\u00f4ng vi\u1ec7c kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ed1i l\u01b0\u1ee3ng t\u1eeb thi\u1ebft k\u1ebf. Chi ph\u00ed gi\u00e1n ti\u1ebfp \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng \u0111\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) theo quy \u0111\u1ecbnh ho\u1eb7c b\u1eb1ng c\u00e1ch l\u1eadp d\u1ef1 to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc: \u0110\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng \u0111\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng: X\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed nh\u00e0 t\u1ea1m \u0111\u1ec3 \u1edf v\u00e0 \u0111i\u1ec1u h\u00e0nh thi c\u00f4ng: \u0110\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng \u0111\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) theo quy \u0111\u1ecbnh ho\u1eb7c l\u1eadp d\u1ef1 to\u00e1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh chi ph\u00ed tr\u1ef1c ti\u1ebfp theo b\u01b0\u1edbc thi\u1ebft k\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 206\/2026\/N\u0110-CP, chi ph\u00ed tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p thi\u1ebft k\u1ebf c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p thi\u1ebft k\u1ebf x\u00e2y d\u1ef1ng tri\u1ec3n khai sau khi d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t l\u00e0 thi\u1ebft k\u1ebf FEED ho\u1eb7c thi\u1ebft k\u1ebf k\u1ef9 thu\u1eadt: Chi ph\u00ed tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 gi\u00e1 x\u00e2y d\u1ef1ng c\u1ee7a nh\u00f3m c\u00f4ng t\u00e1c x\u00e2y d\u1ef1ng, gi\u00e1 b\u1ed9 ph\u1eadn, \u0111\u01a1n v\u1ecb k\u1ebft c\u1ea5u c\u00f4ng tr\u00ecnh, gi\u00e1 c\u00f4ng t\u00e1c x\u00e2y d\u1ef1ng, su\u1ea5t chi ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p thi\u1ebft k\u1ebf x\u00e2y d\u1ef1ng tri\u1ec3n khai sau khi d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t l\u00e0 thi\u1ebft k\u1ebf b\u1ea3n v\u1ebd thi c\u00f4ng: Chi ph\u00ed tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 gi\u00e1 c\u00f4ng t\u00e1c x\u00e2y d\u1ef1ng, gi\u00e1 x\u00e2y d\u1ef1ng c\u1ee7a nh\u00f3m c\u00f4ng t\u00e1c x\u00e2y d\u1ef1ng, gi\u00e1 b\u1ed9 ph\u1eadn, \u0111\u01a1n v\u1ecb k\u1ebft c\u1ea5u c\u00f4ng tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp d\u1ef1 to\u00e1n, c\u00e1c c\u00f4ng vi\u1ec7c ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed t\u1eeb kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 gi\u00e1 x\u00e2y d\u1ef1ng theo quy \u0111\u1ecbnh n\u00eau tr\u00ean: Chi ph\u00ed s\u1ebd \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh tr\u00ean c\u01a1 s\u1edf n\u1ed9i dung, ph\u1ea1m vi, t\u00ednh ch\u1ea5t c\u00f4ng vi\u1ec7c. Trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc ti\u1ebfp theo, ch\u1ee7 \u0111\u1ea7u t\u01b0 s\u1ebd l\u00e0m r\u00f5 chi ph\u00ed n\u00e0y \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf qu\u1ea3n l\u00fd.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t kho\u1ea3n ph\u00ed ph\u00e1t sinh ngo\u00e0i d\u1ef1 to\u00e1n hay m\u1ed9t kho\u1ea3n ph\u1ea1t t\u00e0i ch\u00ednh. \u0110\u00e2y l\u00e0 kho\u1ea3n l\u1ee3i nhu\u1eadn d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c t\u00ednh s\u1eb5n v\u00e0o gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh nh\u1eb1m \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 kinh doanh h\u1ee3p ph\u00e1p c\u1ee7a nh\u00e0 th\u1ea7u x\u00e2y l\u1eafp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, d\u1ef1 to\u00e1n chi ph\u00ed x\u00e2y d\u1ef1ng t\u1ed5ng th\u1ec3 \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 t\u1eeb 5 th\u00e0nh ph\u1ea7n chi ph\u00ed c\u1ea5u th\u00e0nh bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed tr\u1ef1c ti\u1ebfp<\/b><span style=\"font-weight: 400;\">: T\u1ed5ng g\u1ed9p c\u00e1c kho\u1ea3n chi ph\u00ed v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng, chi ph\u00ed nh\u00e2n c\u00f4ng thi c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y, thi\u1ebft b\u1ecb thi c\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed gi\u00e1n ti\u1ebfp<\/b><span style=\"font-weight: 400;\">: T\u1ed5ng g\u1ed9p chi ph\u00ed chung qu\u1ea3n l\u00fd c\u00f4ng tr\u01b0\u1eddng v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed cho m\u1ed9t s\u1ed1 c\u00f4ng vi\u1ec7c kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ed1i l\u01b0\u1ee3ng c\u1ee5 th\u1ec3 t\u1eeb b\u1ea3n v\u1ebd thi\u1ebft k\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc<\/b><span style=\"font-weight: 400;\">: Kho\u1ea3n l\u1ee3i nhu\u1eadn d\u1ef1 ki\u1ebfn t\u00ednh s\u1eb5n cho nh\u00e0 th\u1ea7u thi c\u00f4ng x\u00e2y d\u1ef1ng theo \u0111\u1ecbnh m\u1ee9c nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed nh\u00e0 t\u1ea1m \u0111\u1ec3 \u1edf v\u00e0 \u0111i\u1ec1u h\u00e0nh thi c\u00f4ng<\/b><span style=\"font-weight: 400;\">: Kho\u1ea3n chi ph\u00ed cho c\u00e1c c\u00f4ng tr\u00ecnh t\u1ea1m ph\u1ee5c v\u1ee5 sinh ho\u1ea1t c\u1ee7a c\u00f4ng nh\u00e2n v\u00e0 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh t\u1ea1i c\u00f4ng tr\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT)<\/b><span style=\"font-weight: 400;\">: Ngh\u0129a v\u1ee5 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u00ednh theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n m\u1ee5c chi ph\u00ed tr\u01b0\u1edbc thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc theo Th\u00f4ng t\u01b0 36\/2026\/TT-BXD<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng th\u1ee9c t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i M\u1ee5c 4 Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 36\/2026\/TT-BXD, B\u1ed9 X\u00e2y d\u1ef1ng h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 c\u00e1ch t\u00ednh kho\u1ea3n m\u1ee5c n\u00e0y trong d\u1ef1 to\u00e1n chi ph\u00ed x\u00e2y d\u1ef1ng nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng \u0111\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng 3.6 Ph\u1ee5 l\u1ee5c III nh\u00e2n v\u1edbi t\u1ed5ng chi ph\u00ed tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed gi\u00e1n ti\u1ebfp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh chu\u1ea9n x\u00e1c:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc = (Chi ph\u00ed tr\u1ef1c ti\u1ebfp + Chi ph\u00ed gi\u00e1n ti\u1ebfp) x \u0110\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>B\u1ea3ng \u0111\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i B\u1ea3ng 3.6 Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 36\/2026\/TT-BXD, \u0111\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft theo t\u1eebng lo\u1ea1i c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng nh\u01b0 sau:<\/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 \u0111\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 4.06681%;\"><b>STT<\/b><\/td>\n<td style=\"text-align: center; width: 68.7001%;\"><b>Lo\u1ea1i c\u00f4ng tr\u00ecnh<\/b><\/td>\n<td style=\"text-align: center; width: 26.5069%;\"><b>\u0110\u1ecbnh m\u1ee9c Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc (%)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 4.06681%;\"><span>1<\/span><\/td>\n<td style=\"text-align: center; width: 68.7001%;\"><span>C\u00f4ng tr\u00ecnh d\u00e2n d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center; width: 26.5069%;\"><span>5,5%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 4.06681%;\"><span>2<\/span><\/td>\n<td style=\"text-align: center; width: 68.7001%;\"><span>C\u00f4ng tr\u00ecnh c\u00f4ng nghi\u1ec7p<\/span><\/td>\n<td style=\"text-align: center; width: 26.5069%;\"><span>6,0%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 4.06681%;\"><span>3<\/span><\/td>\n<td style=\"text-align: center; width: 68.7001%;\"><span>C\u00f4ng tr\u00ecnh giao th\u00f4ng<\/span><\/td>\n<td style=\"text-align: center; width: 26.5069%;\"><span>6,0%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 4.06681%;\"><span>4<\/span><\/td>\n<td style=\"text-align: center; width: 68.7001%;\"><span>C\u00f4ng tr\u00ecnh n\u00f4ng nghi\u1ec7p v\u00e0 m\u00f4i tr\u01b0\u1eddng<\/span><\/td>\n<td style=\"text-align: center; width: 26.5069%;\"><span>5,5%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 4.06681%;\"><span>5<\/span><\/td>\n<td style=\"text-align: center; width: 68.7001%;\"><span>C\u00f4ng tr\u00ecnh h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt<\/span><\/td>\n<td style=\"text-align: center; width: 26.5069%;\"><span>5,5%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 4.06681%;\"><span>6<\/span><\/td>\n<td style=\"text-align: center; width: 68.7001%;\"><span>D\u1ef1 to\u00e1n l\u1eafp \u0111\u1eb7t thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7 trong c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng; x\u00e2y l\u1eafp \u0111\u01b0\u1eddng d\u00e2y t\u1ea3i \u0111i\u1ec7n v\u00e0 tr\u1ea1m bi\u1ebfn \u00e1p; th\u00ed nghi\u1ec7m hi\u1ec7u ch\u1ec9nh \u0111i\u1ec7n \u0111\u01b0\u1eddng d\u00e2y v\u00e0 tr\u1ea1m bi\u1ebfn \u00e1p<\/span><\/td>\n<td style=\"text-align: center; width: 26.5069%;\"><span>6,0%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 v\u1ec1 \u0111\u1ecbnh m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 36\/2026\/TT-BXD c\u0169ng quy \u0111\u1ecbnh r\u00f5 hai tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng \u0111\u1eb7c th\u00f9 m\u00e0 c\u00e1c k\u1ef9 s\u01b0 d\u1ef1 to\u00e1n v\u00e0 k\u1ebf to\u00e1n thu\u1ebf c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u thi c\u00f4ng x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ph\u1ea3i t\u1ef1 t\u1ed5 ch\u1ee9c khai th\u00e1c v\u00e0 s\u1ea3n xu\u1ea5t c\u00e1c lo\u1ea1i v\u1eadt li\u1ec7u \u0111\u1ea5t, \u0111\u00e1, c\u00e1t s\u1ecfi \u0111\u1ec3 ph\u1ee5c v\u1ee5 thi c\u00f4ng x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh, thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc trong d\u1ef1 to\u00e1n chi ph\u00ed khai th\u00e1c v\u00e0 s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ef7 l\u1ec7 3,0% tr\u00ean chi ph\u00ed tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed gi\u00e1n ti\u1ebfp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, s\u1ea3n xu\u1ea5t \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh thu\u1ed9c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh, t\u00f9y theo lo\u1ea1i c\u00f4ng tr\u00ecnh t\u01b0\u01a1ng \u1ee9ng (d\u00e2n d\u1ee5ng, c\u00f4ng nghi\u1ec7p, giao th\u00f4ng, h\u1ea1 t\u1ea7ng&#8230;), ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u01a1n v\u1ecb l\u1eadp d\u1ef1 to\u00e1n \u00e1p d\u1ee5ng m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng 3.6 Ph\u1ee5 l\u1ee5c III cho ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Qu\u1ea3n tr\u1ecb v\u00e0 s\u1eed d\u1ee5ng \u0111\u1ecbnh m\u1ee9c d\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh theo Ngh\u1ecb \u0111\u1ecbnh 206\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 38\/2026\/TT-BXD<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng v\u00e0 c\u01a1 s\u1edf l\u1eadp \u0111\u1ecbnh m\u1ee9c theo Th\u00f4ng t\u01b0 38\/2026\/TT-BXD<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 38\/2026\/TT-BXD ban h\u00e0nh h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1ch \u00e1p d\u1ee5ng \u0111\u1ecbnh m\u1ee9c d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh c\u0169ng nh\u01b0 c\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 k\u1ef9 thu\u1eadt \u0111\u1ec3 l\u1eadp \u0111\u1ecbnh m\u1ee9c d\u1ef1 to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 38\/2026\/TT-BXD, \u0111\u1ecbnh m\u1ee9c d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh c\u00f4ng ngh\u1ec7 thi c\u00f4ng v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m kinh t\u1ebf k\u1ef9 thu\u1eadt c\u1ee7a t\u1eebng c\u00f4ng t\u00e1c x\u00e2y d\u1ef1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u v\u1ec1 ch\u1ee7ng lo\u1ea1i, ch\u1ea5t l\u01b0\u1ee3ng v\u1eadt li\u1ec7u, tr\u00ecnh \u0111\u1ed9 tay ngh\u1ec1 lao \u0111\u1ed9ng v\u00e0 n\u0103ng su\u1ea5t m\u00e1y m\u00f3c thi c\u00f4ng th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1eb7t b\u1eb1ng gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0 \u0111i\u1ec1u ki\u1ec7n t\u1ed5 ch\u1ee9c thi c\u00f4ng ph\u1ed5 bi\u1ebfn.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 Th\u00f4ng t\u01b0 38\/2026\/TT-BXD gi\u00fap ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 t\u01b0 v\u1ea5n x\u00e1c \u0111\u1ecbnh \u0111\u00fang kh\u1ed1i l\u01b0\u1ee3ng hao ph\u00ed, l\u00e0m ti\u1ec1n \u0111\u1ec1 t\u00ednh to\u00e1n ch\u00ednh x\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp, chi ph\u00ed gi\u00e1n ti\u1ebfp v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc trong d\u1ef1 to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh qu\u1ea3n tr\u1ecb v\u00e0 s\u1eed d\u1ee5ng \u0111\u1ecbnh m\u1ee9c d\u1ef1 to\u00e1n theo kho\u1ea3n 5 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 206\/2026\/N\u0110-CP<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 5 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 206\/2026\/N\u0110-CP, vi\u1ec7c qu\u1ea3n tr\u1ecb v\u00e0 s\u1eed d\u1ee5ng \u0111\u1ecbnh m\u1ee9c d\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c tri\u1ec3n khai theo 4 quy \u0111\u1ecbnh c\u1ed1t l\u00f5i sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, trong qu\u00e1 tr\u00ecnh l\u1eadp t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng, ch\u1ee7 \u0111\u1ea7u t\u01b0, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u1eadp d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, v\u1eadn d\u1ee5ng, \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh m\u1ee9c d\u1ef1 to\u00e1n tr\u00ean c\u01a1 s\u1edf h\u1ec7 th\u1ed1ng \u0111\u1ecbnh m\u1ee9c do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh ho\u1eb7c c\u0103n c\u1ee9 v\u00e0o c\u00f4ng ngh\u1ec7 thi c\u00f4ng, bi\u1ec7n ph\u00e1p thi c\u00f4ng, \u0111i\u1ec1u ki\u1ec7n thi c\u00f4ng d\u1ef1 ki\u1ebfn, t\u1ed5 ch\u1ee9c x\u00e2y d\u1ef1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u1ecbnh m\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, trong qu\u00e1 tr\u00ecnh thi c\u00f4ng x\u00e2y d\u1ef1ng, ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f4ng t\u1ed5 ch\u1ee9c kh\u1ea3o s\u00e1t, thu th\u1eadp, x\u00e1c \u0111\u1ecbnh \u0111\u1ecbnh m\u1ee9c d\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng t\u00e1c x\u00e2y d\u1ef1ng ch\u01b0a c\u00f3 ho\u1eb7c \u0111\u00e3 c\u00f3 \u0111\u1ecbnh m\u1ee9c nh\u01b0ng ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf c\u00f4ng tr\u00ecnh theo ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh \u0111\u1ecbnh m\u1ee9c c\u1ee7a B\u1ed9 X\u00e2y d\u1ef1ng h\u01b0\u1edbng d\u1eabn; g\u1eedi v\u1ec1 B\u1ed9 X\u00e2y d\u1ef1ng v\u00e0 c\u01a1 quan ban h\u00e0nh \u0111\u1ecbnh m\u1ee9c ph\u1ee5c v\u1ee5 vi\u1ec7c r\u00e0 so\u00e1t, xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng \u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 ba, ch\u1ee7 \u0111\u1ea7u t\u01b0 t\u1ed5 ch\u1ee9c kh\u1ea3o s\u00e1t, thu th\u1eadp s\u1ed1 li\u1ec7u, x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111\u1ecbnh m\u1ee9c d\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh \u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng t\u00e1c x\u00e2y d\u1ef1ng c\u00f3 c\u00f4ng ngh\u1ec7 thi c\u00f4ng m\u1edbi, s\u1eed d\u1ee5ng v\u1eadt li\u1ec7u m\u1edbi, \u0111\u1ec3 ph\u1ee5c v\u1ee5 r\u00e0 so\u00e1t, c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng \u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 t\u01b0, \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f4ng c\u00f3 quy m\u00f4 l\u1edbn, k\u1ef9 thu\u1eadt ph\u1ee9c t\u1ea1p, s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 m\u1edbi ch\u01b0a ph\u1ed5 bi\u1ebfn \u1edf Vi\u1ec7t Nam, tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng \u0111\u1ecbnh m\u1ee9c n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n, c\u00f4ng ngh\u1ec7 \u00e1p d\u1ee5ng cho d\u1ef1 \u00e1n th\u00ec ch\u1ee7 \u0111\u1ea7u t\u01b0 t\u1ed5 ch\u1ee9c thu th\u1eadp, bi\u00ean d\u1ecbch c\u00e1c \u0111\u1ecbnh m\u1ee9c n\u01b0\u1edbc ngo\u00e0i, thu\u00ea t\u1ed5 ch\u1ee9c t\u01b0 v\u1ea5n c\u00f3 n\u0103ng l\u1ef1c, kinh nghi\u1ec7m ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1, x\u00e1c \u0111\u1ecbnh danh m\u1ee5c, c\u00e1c n\u1ed9i dung \u00e1p d\u1ee5ng cho d\u1ef1 \u00e1n \u0111\u1ec3 ch\u1ee7 \u0111\u1ea7u t\u01b0 quy\u1ebft \u0111\u1ecbnh s\u1eed d\u1ee5ng l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u1ee7a d\u1ef1 \u00e1n; \u0111\u1ed3ng th\u1eddi t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o g\u1eedi ng\u01b0\u1eddi quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 \u0111\u1ec3 theo d\u00f5i, qu\u1ea3n l\u00fd. Trong qu\u00e1 tr\u00ecnh thi c\u00f4ng x\u00e2y d\u1ef1ng, ch\u1ee7 \u0111\u1ea7u t\u01b0 t\u1ed5 ch\u1ee9c kh\u1ea3o s\u00e1t, thu th\u1eadp d\u1eef li\u1ec7u l\u00e0m c\u01a1 s\u1edf ki\u1ec3m ch\u1ee9ng \u0111\u1ecbnh m\u1ee9c \u0111\u00e3 s\u1eed d\u1ee5ng; g\u1eedi k\u1ebft qu\u1ea3 v\u1ec1 B\u1ed9 X\u00e2y d\u1ef1ng, B\u1ed9 qu\u1ea3n l\u00fd c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng chuy\u00ean ng\u00e0nh \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ecbnh m\u1ee9c d\u1ef1 to\u00e1n thu\u1ed9c chuy\u00ean ng\u00e0nh v\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh trong tr\u01b0\u1eddng h\u1ee3p l\u00e0 c\u1ea5p quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0, \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c r\u00e0 so\u00e1t, c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng \u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3n ch\u1ea5t kinh t\u1ebf v\u00e0 t\u00e1c \u0111\u1ed9ng c\u1ee7a thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Ph\u00e2n bi\u1ec7t thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc trong d\u1ef1 to\u00e1n v\u00e0 Thu\u1ebf TNDN th\u1ef1c t\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t sai l\u1ea7m r\u1ea5t ph\u1ed5 bi\u1ebfn c\u1ee7a nhi\u1ec1u k\u1ebf to\u00e1n c\u00f4ng tr\u00ecnh l\u00e0 \u0111\u1ed3ng nh\u1ea5t thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc trong d\u1ef1 to\u00e1n v\u1edbi l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) c\u1ee7a nh\u00e0 th\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng, thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc l\u00e0 con s\u1ed1 \u0111\u1ecbnh m\u1ee9c gi\u1ea3 \u0111\u1ecbnh do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh nh\u1eb1m c\u1ea5u th\u00e0nh n\u00ean gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh tr\u01b0\u1edbc thu\u1ebf. Con s\u1ed1 n\u00e0y l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u00ea duy\u1ec7t gi\u00e1 g\u00f3i th\u1ea7u v\u00e0 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng thi c\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf t\u00e0i ch\u00ednh, l\u1ee3i nhu\u1eadn c\u1ee7a nh\u00e0 th\u1ea7u ph\u1ee5 thu\u1ed9c v\u00e0o n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb chi ph\u00ed thi c\u00f4ng. N\u1ebfu nh\u00e0 th\u1ea7u ti\u1ebft ki\u1ec7m v\u1eadt t\u01b0, t\u1ed1i \u01b0u nh\u00e2n c\u00f4ng v\u00e0 m\u00e1y m\u00f3c, l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf thu \u0111\u01b0\u1ee3c c\u00f3 th\u1ec3 cao h\u01a1n con s\u1ed1 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc trong d\u1ef1 to\u00e1n. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu thi c\u00f4ng k\u00e9o d\u00e0i, tr\u01b0\u1ee3t gi\u00e1 v\u1eadt li\u1ec7u, nh\u00e0 th\u1ea7u c\u00f3 th\u1ec3 b\u1ecb s\u1ee5t gi\u1ea3m l\u1ee3i nhu\u1eadn ho\u1eb7c thua l\u1ed7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">corporate income tax<\/span><\/a><span style=\"font-weight: 400;\"> ph\u1ea3i n\u1ed9p d\u1ef1a tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u1ef1c t\u1ebf (Doanh thu th\u1ef1c t\u1ebf tr\u1eeb Chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb) theo Lu\u1eadt Thu\u1ebf TNDN, ch\u1ee9 kh\u00f4ng thu thu\u1ebf tr\u1ef1c ti\u1ebfp d\u1ef1a tr\u00ean con s\u1ed1 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc n\u1eb1m trong b\u1ea3ng d\u1ef1 to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn Thu\u1ebf GTGT v\u00e0 h\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc \u0111\u00f3ng vai tr\u00f2 l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a gi\u00e1 tr\u1ecb x\u00e2y d\u1ef1ng tr\u01b0\u1edbc thu\u1ebf. T\u1ed5ng chi ph\u00ed tr\u1ef1c ti\u1ebfp, chi ph\u00ed gi\u00e1n ti\u1ebfp, thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc v\u00e0 chi ph\u00ed nh\u00e0 t\u1ea1m s\u1ebd h\u1ee3p th\u00e0nh Gi\u00e1 tr\u1ecb x\u00e2y d\u1ef1ng tr\u01b0\u1edbc thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch l\u1ea5y Gi\u00e1 tr\u1ecb x\u00e2y d\u1ef1ng tr\u01b0\u1edbc thu\u1ebf (\u0111\u00e3 bao g\u1ed3m Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc) nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t Thu\u1ebf GTGT theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi nh\u00e0 th\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT theo ti\u1ebfn \u0111\u1ed9 nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh ho\u1eb7c khi quy\u1ebft to\u00e1n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng, gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf GTGT ghi tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i bao g\u1ed3m \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 tr\u1ecb nghi\u1ec7m thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c n\u00e0y.<\/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>GI\u00c1 TR\u1eca NGHI\u1ec6M THU TR\u00caN H\u00d3A \u0110\u01a0N <\/b><span style=\"font-weight: 400;\">\u00a0= [Chi ph\u00ed tr\u1ef1c ti\u1ebfp + Chi ph\u00ed gi\u00e1n ti\u1ebfp + Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc + Chi ph\u00ed nh\u00e0 t\u1ea1m]\u00a0 + [Thu\u1ebf GTGT t\u00ednh tr\u00ean t\u1ed5ng c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ean]<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh v\u1ec1 d\u1ef1 to\u00e1n v\u00e0 thu\u1ebf x\u00e2y d\u1ef1ng<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc v\u00e0 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng, doanh nghi\u1ec7p c\u1ea7n tham chi\u1ebfu h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt sau:<\/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 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh v\u1ec1 d\u1ef1 to\u00e1n v\u00e0 thu\u1ebf x\u00e2y d\u1ef1ng<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 14.4517%;\"><b>S\u1ed1 hi\u1ec7u v\u0103n b\u1ea3n<\/b><\/td>\n<td style=\"text-align: center; width: 8.35149%;\"><b>Text type<\/b><\/td>\n<td style=\"text-align: center; width: 15.3232%;\"><b>C\u01a1 quan ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center; width: 61.0022%;\"><b>N\u1ed9i dung t\u00f3m l\u01b0\u1ee3c li\u00ean quan<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 14.4517%;\"><span style=\"font-weight: 400;\">Lu\u1eadt s\u1ed1 135\/2025\/QH15<\/span><\/td>\n<td style=\"text-align: center; width: 8.35149%;\"><span style=\"font-weight: 400;\">Lu\u1eadt X\u00e2y d\u1ef1ng<\/span><\/td>\n<td style=\"text-align: center; width: 15.3232%;\"><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i<\/span><\/td>\n<td style=\"text-align: center; width: 61.0022%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chung v\u1ec1 d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh, qu\u1ea3n l\u00fd chi ph\u00ed \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 76.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 14.4517%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 206\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center; width: 8.35149%;\"><span style=\"font-weight: 400;\">Decree<\/span><\/td>\n<td style=\"text-align: center; width: 15.3232%;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7<\/span><\/td>\n<td style=\"text-align: center; width: 61.0022%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh d\u1ef1 to\u00e1n t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 12, c\u1ea5u th\u00e0nh chi ph\u00ed t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 12 v\u00e0 qu\u1ea3n tr\u1ecb, s\u1eed d\u1ee5ng \u0111\u1ecbnh m\u1ee9c t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 20.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 14.4517%;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 36\/2026\/TT-BXD<\/span><\/td>\n<td style=\"text-align: center; width: 8.35149%;\"><span style=\"font-weight: 400;\">Circular<\/span><\/td>\n<td style=\"text-align: center; width: 15.3232%;\"><span style=\"font-weight: 400;\">Ministry of Construction<\/span><\/td>\n<td style=\"text-align: center; width: 61.0022%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc t\u1ea1i M\u1ee5c 4 Ph\u1ee5 l\u1ee5c III, B\u1ea3ng 3.6 \u0111\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 % v\u00e0 quy \u0111\u1ecbnh cho tr\u01b0\u1eddng h\u1ee3p t\u1ef1 s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u, qu\u1ed1c ph\u00f2ng an ninh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 14.4517%;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 38\/2026\/TT-BXD<\/span><\/td>\n<td style=\"text-align: center; width: 8.35149%;\"><span style=\"font-weight: 400;\">Circular<\/span><\/td>\n<td style=\"text-align: center; width: 15.3232%;\"><span style=\"font-weight: 400;\">Ministry of Construction<\/span><\/td>\n<td style=\"text-align: center; width: 61.0022%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng \u0111\u1ecbnh m\u1ee9c d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh v\u00e0 c\u01a1 s\u1edf l\u1eadp \u0111\u1ecbnh m\u1ee9c d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 14.4517%;\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf TNDN hi\u1ec7n h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center; width: 8.35149%;\"><span style=\"font-weight: 400;\">Law<\/span><\/td>\n<td style=\"text-align: center; width: 15.3232%;\"><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i<\/span><\/td>\n<td style=\"text-align: center; width: 61.0022%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNDN th\u1ef1c t\u1ebf d\u1ef1a tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb doanh thu v\u00e0 chi ph\u00ed h\u1ee3p l\u00fd.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 14.4517%;\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf GTGT hi\u1ec7n h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center; width: 8.35149%;\"><span style=\"font-weight: 400;\">Law<\/span><\/td>\n<td style=\"text-align: center; width: 15.3232%;\"><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i<\/span><\/td>\n<td style=\"text-align: center; width: 61.0022%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh nghi\u1ec7m thu ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case study th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam: R\u1ee7i ro b\u00f3c t\u00e1ch chi ph\u00ed v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i d\u1ef1 \u00e1n thi c\u00f4ng c\u00f4ng tr\u00ecnh<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u00e0m r\u00f5 t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c hi\u1ec3u \u0111\u00fang thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc, h\u00e3y c\u00f9ng ph\u00e2n t\u00edch m\u1ed9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf t\u1ea1i C\u00f4ng ty C\u1ed5 ph\u1ea7n X\u00e2y d\u1ef1ng Nam H\u00e0 (t\u00ean doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i) trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf g\u1ea7n \u0111\u00e2y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1ed1i c\u1ea3nh d\u1ef1 \u00e1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty Nam H\u00e0 tr\u00fang th\u1ea7u d\u1ef1 \u00e1n thi c\u00f4ng nh\u00e0 x\u01b0\u1edfng c\u00f4ng nghi\u1ec7p t\u1ea1i B\u00ecnh D\u01b0\u01a1ng v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng tr\u1ecdn g\u00f3i l\u00e0 50 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ea3ng d\u1ef1 to\u00e1n \u0111\u00ednh k\u00e8m h\u1ee3p \u0111\u1ed3ng, c\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c l\u1eadp theo \u0111\u00fang quy \u0111\u1ecbnh g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed tr\u1ef1c ti\u1ebfp: 38 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed gi\u00e1n ti\u1ebfp: 4 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed nh\u00e0 t\u1ea1m: 0,8 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc (6,0% theo Th\u00f4ng t\u01b0 36\/2026\/TT-BXD): 2,52 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb tr\u01b0\u1edbc thu\u1ebf: 45,32 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT (10%): 4,532 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng: 49,852 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>V\u1ea5n \u0111\u1ec1 ph\u00e1t sinh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi thanh tra thu\u1ebf TNDN, \u0111o\u00e0n ki\u1ec3m tra ph\u00e1t hi\u1ec7n C\u00f4ng ty Nam H\u00e0 ghi nh\u1eadn to\u00e0n b\u1ed9 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc 2,52 t\u1ef7 \u0111\u1ed3ng v\u00e0o t\u00e0i kho\u1ea3n doanh thu nh\u1eadn tr\u01b0\u1edbc ngay khi k\u00fd h\u1ee3p \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi kh\u00f4ng t\u1eadp h\u1ee3p \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb chi ph\u00ed \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng cho ph\u1ea7n chi ph\u00ed tr\u1ef1c ti\u1ebfp thi c\u00f4ng th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p gi\u1ea3i th\u00edch r\u1eb1ng kho\u1ea3n 2,52 t\u1ef7 \u0111\u1ed3ng l\u00e0 l\u1ee3i nhu\u1eadn c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t trong d\u1ef1 to\u00e1n n\u00ean nghi\u1ec5m nhi\u00ean l\u00e0 thu nh\u1eadp r\u00f2ng c\u1ee7a h\u1ecd, kh\u00f4ng c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n theo ti\u1ebfn \u0111\u1ed9 hay gi\u1ea3i tr\u00ecnh h\u00f3a \u0111\u01a1n chi ph\u00ed tr\u1ef1c ti\u1ebfp t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110\u00e1nh gi\u00e1 v\u00e0 x\u1eed l\u00fd r\u1ee7i ro t\u1eeb g\u00f3c nh\u00ecn chuy\u00ean gia<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, C\u00f4ng ty Nam H\u00e0 \u0111\u00e3 ph\u1ea1m 2 l\u1ed7i nghi\u00eam tr\u1ecdng v\u1ec1 k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hi\u1ec3u sai b\u1ea3n ch\u1ea5t d\u1ef1 to\u00e1n:<\/b><span style=\"font-weight: 400;\"> Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc trong d\u1ef1 to\u00e1n ch\u1ec9 l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 b\u00ean giao th\u1ea7u x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb thanh to\u00e1n cho b\u00ean nh\u1eadn th\u1ea7u. Kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf TNDN th\u1ef1c t\u1ebf tr\u00ean s\u1ed5 s\u00e1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Sai l\u1ec7ch th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed:<\/b><span style=\"font-weight: 400;\"> Doanh thu d\u1ecbch v\u1ee5 x\u00e2y d\u1ef1ng ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo ti\u1ebfn \u0111\u1ed9 nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh, k\u1ebft h\u1ee3p v\u1edbi t\u1eadp h\u1ee3p chi ph\u00ed h\u1ee3p l\u00fd h\u1ee3p l\u1ec7 t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>S\u1ed1 li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh th\u1ef1c t\u1ebf sau thanh tra:<\/b><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Target<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 li\u1ec7u theo b\u00e1o c\u00e1o c\u1ee7a DN<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 li\u1ec7u sau ki\u1ec3m tra c\u1ee7a \u0110o\u00e0n thu\u1ebf<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ch\u00eanh l\u1ec7ch \/ X\u1eed l\u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu nghi\u1ec7m thu th\u1ef1c t\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">45.320.000.000 VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">45.320.000.000 VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed h\u1ee3p l\u00fd c\u00f3 h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">35.000.000.000 VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">35.000.000.000 VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed tr\u1ef1c ti\u1ebfp thi\u1ebfu ch\u1ee9ng t\u1eeb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7.000.000.000 VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0 VN\u0110 (B\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">-7.000.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf TNDN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3.320.000.000 VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10.320.000.000 VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">+7.000.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p th\u00eam (20%)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">&#8211;<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.400.000.000 VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Truy thu 1.400.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ch\u1eadm n\u1ed9p &amp; vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">&#8211;<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">320.000.000 VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">X\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1edd s\u1ef1 h\u1ed7 tr\u1ee3 t\u01b0 v\u1ea5n g\u1ee1 r\u1ed1i k\u1ecbp th\u1eddi t\u1eeb MAN &#8211; Master Accountant Network, C\u00f4ng ty Nam H\u00e0 \u0111\u00e3 r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 nghi\u1ec7m thu, b\u1ed5 sung \u0111\u1ea7y \u0111\u1ee7 bi\u00ean b\u1ea3n b\u00e0n giao, nh\u1eadt k\u00fd thi c\u00f4ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, gi\u1ea3i tr\u00ecnh th\u00e0nh c\u00f4ng gi\u1ea3m b\u1edbt b\u00f3c t\u00e1ch chi ph\u00ed lo\u1ea1i tr\u1eeb, gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a s\u1ed1 ti\u1ec1n b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed trong d\u1ef1 to\u00e1n<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd v\u00e0 k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng ph\u00e2n bi\u1ec7t, b\u1ea3ng so s\u00e1nh d\u01b0\u1edbi \u0111\u00e2y l\u00e0m r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc v\u00e0 c\u00e1c th\u00e0nh ph\u1ea7n chi ph\u00ed kh\u00e1c trong d\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed trong d\u1ef1 to\u00e1n<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc<\/b><\/td>\n<td style=\"text-align: center;\"><b>Chi ph\u00ed tr\u1ef1c ti\u1ebfp<\/b><\/td>\n<td style=\"text-align: center;\"><b>Chi ph\u00ed gi\u00e1n ti\u1ebfp<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nature<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn \u0111\u1ecbnh m\u1ee9c d\u1ef1 ki\u1ebfn c\u1ee7a nh\u00e0 th\u1ea7u.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed th\u1ef1c t\u1ebf v\u1ec1 v\u1eadt t\u01b0, con ng\u01b0\u1eddi, m\u00e1y m\u00f3c \u0111\u1ec3 t\u1ea1o n\u00ean c\u00f4ng tr\u00ecnh.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh chung c\u1ee7a nh\u00e0 th\u1ea7u v\u00e0 c\u00f4ng tr\u01b0\u1eddng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Basis for determination<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 % quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng 3.6 Ph\u1ee5 l\u1ee5c III Th\u00f4ng t\u01b0 36\/2026\/TT-BXD nh\u00e2n v\u1edbi (Chi ph\u00ed tr\u1ef1c ti\u1ebfp + Chi ph\u00ed gi\u00e1n ti\u1ebfp).<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u1ed1i l\u01b0\u1ee3ng thi\u1ebft k\u1ebf nh\u00e2n v\u1edbi gi\u00e1 x\u00e2y d\u1ef1ng t\u01b0\u01a1ng \u1ee9ng theo \u0110i\u1ec1u 12 &amp; \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh 206\/2026\/N\u0110-CP.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ednh theo t\u1ef7 l\u1ec7 % quy \u0111\u1ecbnh ho\u1eb7c b\u1eb1ng c\u00e1ch l\u1eadp d\u1ef1 to\u00e1n theo \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 206\/2026\/N\u0110-CP.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb ch\u1ee9ng minh khi thu\u1ebf ki\u1ec3m tra<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 d\u1ef1 to\u00e1n, h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, bi\u00ean b\u1ea3n nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n GTGT mua v\u1eadt t\u01b0, b\u1ea3ng l\u01b0\u01a1ng nh\u00e2n c\u00f4ng, h\u1ee3p \u0111\u1ed3ng thu\u00ea m\u00e1y.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n chi ph\u00ed \u0111i\u1ec7n n\u01b0\u1edbc, v\u0103n ph\u00f2ng ph\u1ea9m, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch trong qu\u1ea3n tr\u1ecb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o bi\u00ean l\u1ee3i nhu\u1eadn k\u1ef3 v\u1ecdng cho nh\u00e0 th\u1ea7u.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t chi ph\u00ed gi\u00e1 th\u00e0nh thi c\u00f4ng th\u1ef1c t\u1ebf.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u b\u1ed9 m\u00e1y v\u1eadn h\u00e0nh v\u00e0 qu\u1ea3n l\u00fd d\u1ef1 \u00e1n.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia MAN: Nh\u1eefng sai l\u1ea7m \u0111\u1eaft gi\u00e1 v\u00e0 chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u r\u1ee7i ro thu\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network cho th\u1ea5y, trong qu\u00e1 tr\u00ecnh t\u01b0 v\u1ea5n v\u00e0 ki\u1ec3m to\u00e1n cho h\u01a1n 500 doanh nghi\u1ec7p x\u00e2y d\u1ef1ng t\u1ea1i Vi\u1ec7t Nam, c\u00e1c chuy\u00ean gia nh\u1eadn th\u1ea5y 3 sai l\u1ea7m ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 ch\u1ee7 doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc ph\u1ea3i:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1ecf s\u00f3t thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc khi l\u1eadp d\u1ef1 to\u00e1n b\u1ed5 sung hay ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ph\u00e1t sinh kh\u1ed1i l\u01b0\u1ee3ng thi c\u00f4ng ngo\u00e0i h\u1ee3p \u0111\u1ed3ng, k\u1ebf to\u00e1n ho\u1eb7c k\u1ef9 s\u01b0 b\u00f3c t\u00e1ch d\u1ef1 to\u00e1n th\u01b0\u1eddng ch\u1ec9 t\u00ednh chi ph\u00ed v\u1eadt li\u1ec7u v\u00e0 nh\u00e2n c\u00f4ng m\u00e0 qu\u00ean m\u1ea5t vi\u1ec7c nh\u00e2n th\u00eam t\u1ef7 l\u1ec7 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc theo Th\u00f4ng t\u01b0 36\/2026\/TT-BXD. \u0110i\u1ec1u n\u00e0y l\u00e0m m\u1ea5t \u0111i t\u1eeb 5,5% \u0111\u1ebfn 6,0% bi\u00ean l\u1ee3i nhu\u1eadn h\u1ee3p ph\u00e1p m\u00e0 nh\u00e0 th\u1ea7u \u0111\u00e1ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u1ea7m l\u1eabn gi\u1eefa t\u1ef7 l\u1ec7 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf TNDN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u nh\u00e0 th\u1ea7u t\u01b0\u1edfng r\u1eb1ng \u0111\u00e3 t\u00ednh kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc 5,5% &#8211; 6,0% trong d\u1ef1 to\u00e1n l\u00e0 \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf TNDN. Th\u1ef1c t\u1ebf, t\u1ef7 l\u1ec7 n\u00e0y ch\u1ec9 d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p 20% Thu\u1ebf TNDN tr\u00ean ph\u1ea7n l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf thu \u0111\u01b0\u1ee3c theo Lu\u1eadt Thu\u1ebf TNDN hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kh\u00f4ng \u0111\u1ed1i chi\u1ebfu ti\u1ebfn \u0111\u1ed9 h\u00f3a \u0111\u01a1n xu\u1ea5t ra v\u1edbi d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi xu\u1ea5t h\u00f3a \u0111\u01a1n theo giai \u0111o\u1ea1n thanh to\u00e1n, k\u1ebf to\u00e1n th\u01b0\u1eddng kh\u00f4ng ph\u00e2n b\u1ed5 \u0111\u00fang t\u1ef7 l\u1ec7 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc t\u01b0\u01a1ng \u1ee9ng v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7m thu. Vi\u1ec7c n\u00e0y g\u00e2y kh\u00f3 kh\u0103n cho vi\u1ec7c gi\u1ea3i tr\u00ecnh doanh thu t\u00ednh thu\u1ebf GTGT v\u00e0 TNDN l\u1ec7ch so v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u1eddi khuy\u00ean t\u1eeb chuy\u00ean gia MAN:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p x\u00e2y d\u1ef1ng c\u1ea7n thi\u1ebft l\u1eadp quy tr\u00ecnh ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa b\u1ed9 ph\u1eadn K\u1ef9 thu\u1eadt &#8211; D\u1ef1 to\u00e1n v\u00e0 b\u1ed9 ph\u1eadn K\u1ebf to\u00e1n &#8211; Thu\u1ebf ngay t\u1eeb giai \u0111o\u1ea1n \u0111\u1ea5u th\u1ea7u. M\u1ecdi kho\u1ea3n m\u1ee5c chi ph\u00ed trong d\u1ef1 to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i t\u01b0\u01a1ng \u1ee9ng tr\u00ean h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o khi thanh tra thu\u1ebf, to\u00e0n b\u1ed9 chi ph\u00ed \u0111\u1ea7u v\u00e0o \u0111\u1ec1u c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 ch\u1ee9ng minh cho gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh trong d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh kh\u00f4ng \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh r\u00f5 r\u00e0ng: \u0110\u00e2y l\u00e0 y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh b\u1eaft bu\u1ed9c trong chi ph\u00ed x\u00e2y d\u1ef1ng theo Ngh\u1ecb \u0111\u1ecbnh 206\/2026\/N\u0110-CP, Th\u00f4ng t\u01b0 36\/2026\/TT-BXD, Th\u00f4ng t\u01b0 38\/2026\/TT-BXD v\u00e0 Lu\u1eadt X\u00e2y d\u1ef1ng s\u1ed1 135\/2025\/QH15. Vi\u1ec7c hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf v\u00e0 quy \u0111\u1ecbnh ph\u00e1p l\u00fd c\u1ee7a kho\u1ea3n m\u1ee5c n\u00e0y gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c gi\u00e1 g\u00f3i th\u1ea7u, b\u1ea3o v\u1ec7 bi\u00ean l\u1ee3i nhu\u1eadn h\u1ee3p ph\u00e1p v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd ph\u00e1t sinh.<\/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-tron-goi-la-gi\/\"><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\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p (FAQ) v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc trong d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc trong d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh l\u00e0 bao nhi\u00eau %?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc dao \u0111\u1ed9ng t\u1eeb 5,5% \u0111\u1ebfn 6,0% t\u00f9y thu\u1ed9c v\u00e0o t\u1eebng lo\u1ea1i c\u00f4ng tr\u00ecnh (d\u00e2n d\u1ee5ng 5,5%, c\u00f4ng nghi\u1ec7p 6,0%, giao th\u00f4ng 6,0%, n\u00f4ng nghi\u1ec7p v\u00e0 m\u00f4i tr\u01b0\u1eddng 5,5%, h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt 5,5%, l\u1eafp \u0111\u1eb7t thi\u1ebft b\u1ecb\/x\u00e2y l\u1eafp \u0111\u01b0\u1eddng d\u00e2y tr\u1ea1m bi\u1ebfn \u00e1p 6,0%) theo B\u1ea3ng 3.6 Ph\u1ee5 l\u1ee5c III Th\u00f4ng t\u01b0 36\/2026\/TT-BXD. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p t\u1ef1 khai th\u00e1c s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u \u0111\u1ea5t \u0111\u00e1 c\u00e1t s\u1ecfi l\u00e0 3,0%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u01b0 nh\u00e2n t\u1ef1 x\u00e2y d\u1ef1ng nh\u00e0 \u1edf gia \u0111\u00ecnh c\u00f3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00f4ng tr\u00ecnh nh\u00e0 \u1edf ri\u00eang l\u1ebb c\u1ee7a h\u1ed9 gia \u0111\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n kh\u00f4ng d\u00f9ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, vi\u1ec7c l\u1eadp d\u1ef1 to\u00e1n kh\u00f4ng b\u1eaft bu\u1ed9c tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 206\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 36\/2026\/TT-BXD. Tuy nhi\u00ean, n\u1ebfu thu\u00ea nh\u00e0 th\u1ea7u x\u00e2y d\u1ef1ng c\u00f3 h\u1ee3p \u0111\u1ed3ng, nh\u00e0 th\u1ea7u v\u1eabn s\u1ebd t\u00ednh kho\u1ea3n l\u1ee3i nhu\u1eadn n\u00e0y v\u00e0o t\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng thi c\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u00e0 thu\u1ebf TNDN nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc l\u00e0 kho\u1ea3n l\u1ee3i nhu\u1eadn d\u1ef1 ki\u1ebfn t\u00ednh v\u00e0o gi\u00e1 c\u00f4ng tr\u00ecnh. Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng 20% nh\u00e2n v\u1edbi Thu nh\u1eadp t\u00ednh thu\u1ebf th\u1ef1c t\u1ebf (Doanh thu th\u1ef1c t\u1ebf tr\u1eeb Chi ph\u00ed h\u1ee3p l\u00fd) ghi nh\u1eadn tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a nh\u00e0 th\u1ea7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ebfu d\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh kh\u00f4ng t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc th\u00ec c\u00f3 vi ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng ho\u1eb7c v\u1ed1n nh\u00e0 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u t\u01b0 c\u00f4ng, vi\u1ec7c l\u1eadp d\u1ef1 to\u00e1n kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 206\/2026\/N\u0110-CP l\u00e0 vi ph\u1ea1m quy \u0111\u1ecbnh qu\u1ea3n l\u00fd chi ph\u00ed, d\u1ef1 to\u00e1n s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c c\u01a1 quan chuy\u00ean m\u00f4n th\u1ea9m \u0111\u1ecbnh ph\u00ea duy\u1ec7t. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n v\u1ed1n t\u01b0 nh\u00e2n, c\u00e1c b\u00ean c\u00f3 th\u1ec3 t\u1ef1 th\u1ecfa thu\u1eadn nh\u01b0ng v\u1eabn khuy\u1ebfn kh\u00edch \u00e1p d\u1ee5ng theo khung chu\u1ea9n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu\u1ebf GTGT c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng l\u00e0 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh nghi\u1ec7m thu tr\u01b0\u1edbc thu\u1ebf, trong \u0111\u00f3 gi\u00e1 tr\u1ecb tr\u01b0\u1edbc thu\u1ebf \u0111\u00e3 bao g\u1ed3m Chi ph\u00ed tr\u1ef1c ti\u1ebfp, Chi ph\u00ed gi\u00e1n ti\u1ebfp, Chi ph\u00ed nh\u00e0 t\u1ea1m v\u00e0 Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh trong d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh kh\u00f4ng l\u00e0 th\u1eafc m\u1eafc ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh h\u00e0ng \u0111\u1ea7u c\u1ee7a c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0, nh\u00e0 th\u1ea7u c\u00f9ng \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n c\u00f4ng tr\u00ecnh. Trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ng\u00e0y c\u00e0ng kh\u1eaft [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7537,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-7535","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\/7535","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=7535"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7535\/revisions"}],"predecessor-version":[{"id":7539,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7535\/revisions\/7539"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7537"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7535"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7535"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7535"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}