{"id":7949,"date":"2026-09-16T10:35:23","date_gmt":"2026-09-16T03:35:23","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7949"},"modified":"2026-09-16T10:35:23","modified_gmt":"2026-09-16T03:35:23","slug":"cong-van-3116-vlo-qldn1","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-3116-vlo-qldn1\/","title":{"rendered":"Official Letter 3116\/VLO-QLDN1: Invoices and supporting documents for the purchase of goods and services worth 5 million VND or more are deductible when calculating corporate income tax."},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-3116vloqldn1-ve-hoa-don-chung-tu-mua-hang-hoa-dich-vu-tu-5-trieu-dong-duoc-tru-khi-tinh-th-138103645.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3116\/VLO-QLDN1<\/span><\/a><span style=\"font-weight: 400;\"> do Thu\u1ebf t\u1ec9nh V\u0129nh Long ban h\u00e0nh ng\u00e0y 11\/09\/2026 h\u01b0\u1edbng d\u1eabn gi\u1ea3i quy\u1ebft c\u00e1c v\u01b0\u1edbng m\u1eafc c\u1ee7a doanh nghi\u1ec7p v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. V\u0103n b\u1ea3n t\u1eadp trung v\u00e0o c\u00e1c giao d\u1ecbch thu mua n\u00f4ng s\u1ea3n tr\u1ef1c ti\u1ebfp t\u1eeb ng\u01b0\u1eddi d\u00e2n kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n GTGT. Vi\u1ec7c chu\u1ea9n h\u00f3a ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t gi\u00fap c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, xu\u1ea5t kh\u1ea9u v\u00e0 ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n tu\u00e2n th\u1ee7 \u0111\u00fang khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng lu\u1eadt thu\u1ebf c\u00f3 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng v\u1edbi <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Thue-thu-nhap-doanh-nghiep-2025-so-67-2025-QH15-580594.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Corporate Income Tax Law 2025<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-320-2025-ND-CP-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-665051.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 320\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-20-2026-TT-BTC-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-va-Nghi-dinh-320-2025-ND-CP-672539.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 20\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p c\u1ea7n n\u1eafm ch\u1eafc c\u00e1c quy ch\u1ebf thanh to\u00e1n. \u0110\u1eb7c bi\u1ec7t, m\u1ed1c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi giao d\u1ecbch t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/ng\u00e0y\/h\u1ed9 gia \u0111\u00ecnh l\u00e0 quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c. N\u1ebfu kh\u00f4ng tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t, to\u00e0n b\u1ed9 chi ph\u00ed thu mua r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i b\u1ecf khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 3116\/VLO-QLDN1<\/b><\/h2>\n<figure id=\"attachment_7953\" aria-describedby=\"caption-attachment-7953\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7953\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-3116_VLO-QLDN1.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 3116\/VLO-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-3116_VLO-QLDN1.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-3116_VLO-QLDN1-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-3116_VLO-QLDN1-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-3116_VLO-QLDN1-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-3116_VLO-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7953\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 3116\/VLO-QLDN1<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3116\/VLO-QLDN1 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 thu\u1ebf do Thu\u1ebf t\u1ec9nh V\u0129nh Long ph\u00e1t h\u00e0nh ng\u00e0y 11\/09\/2026 gi\u1ea3i \u0111\u00e1p v\u1ec1 \u0111i\u1ec1u ki\u1ec7n h\u1ea1ch to\u00e1n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n quy \u0111\u1ecbnh c\u00e1c giao d\u1ecbch thu mua s\u1ea7u ri\u00eang t\u01b0\u01a1i tr\u1ef1c ti\u1ebfp t\u1eeb ng\u01b0\u1eddi tr\u1ed3ng ph\u1ea3i c\u00f3 H\u1ee3p \u0111\u1ed3ng mua b\u00e1n, B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t n\u1ebfu gi\u00e1 tr\u1ecb t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/ng\u00e0y\/h\u1ed9 c\u00e1 nh\u00e2n tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 thu mua n\u00f4ng s\u1ea3n th\u00f4 tr\u1ef1c ti\u1ebfp t\u1eeb ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t, gi\u00fap t\u1ed1i \u01b0u h\u1ed3 s\u01a1 thu\u1ebf v\u00e0 lo\u1ea1i b\u1ecf r\u1ee7i ro b\u1ecb xu\u1ea5t to\u00e1n chi ph\u00ed.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 3116\/VLO-QLDN1 quy \u0111\u1ecbnh nh\u1eefng n\u1ed9i dung tr\u1ecdng t\u00e2m n\u00e0o v\u1ec1 thu\u1ebf TNDN?<\/b><\/h2>\n<figure id=\"attachment_7950\" aria-describedby=\"caption-attachment-7950\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7950\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-3116_VLO-QLDN1-quy-dinh-nhung-noi-dung-trong-tam-nao-ve-thue-TNDN.jpg\" alt=\"C\u00f4ng v\u0103n 3116\/VLO-QLDN1 quy \u0111\u1ecbnh nh\u1eefng n\u1ed9i dung tr\u1ecdng t\u00e2m n\u00e0o v\u1ec1 thu\u1ebf TNDN?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-3116_VLO-QLDN1-quy-dinh-nhung-noi-dung-trong-tam-nao-ve-thue-TNDN.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-3116_VLO-QLDN1-quy-dinh-nhung-noi-dung-trong-tam-nao-ve-thue-TNDN-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-3116_VLO-QLDN1-quy-dinh-nhung-noi-dung-trong-tam-nao-ve-thue-TNDN-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-3116_VLO-QLDN1-quy-dinh-nhung-noi-dung-trong-tam-nao-ve-thue-TNDN-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-3116_VLO-QLDN1-quy-dinh-nhung-noi-dung-trong-tam-nao-ve-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7950\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 3116\/VLO-QLDN1 quy \u0111\u1ecbnh nh\u1eefng n\u1ed9i dung tr\u1ecdng t\u00e2m n\u00e0o v\u1ec1 thu\u1ebf TNDN?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3116\/VLO-QLDN1 gi\u1ea3i \u0111\u00e1p tr\u1ef1c ti\u1ebfp \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 01\/CV-THUE c\u1ee7a doanh nghi\u1ec7p v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea1ch to\u00e1n chi ph\u00ed thu mua s\u1ea7u ri\u00eang t\u01b0\u01a1i tr\u1ef1c ti\u1ebfp t\u1eeb ng\u01b0\u1eddi tr\u1ed3ng t\u1ea1i c\u00e1c \u0111i\u1ec3m thu mua tr\u1ef1c thu\u1ed9c. Do n\u00f4ng d\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng hay h\u00f3a \u0111\u01a1n GTGT, Thu\u1ebf t\u1ec9nh V\u0129nh Long \u0111\u00e3 \u0111\u01b0a ra h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 b\u1ed9 ch\u1ee9ng t\u1eeb thay th\u1ebf h\u1ee3p l\u1ec7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo n\u1ed9i dung c\u00f4ng v\u0103n, \u0111\u1ec3 chi ph\u00ed thu mua n\u00f4ng s\u1ea3n kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i ho\u00e0n thi\u1ec7n \u0111\u1ed3ng th\u1eddi 4 \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd 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, giao d\u1ecbch thu mua ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n l\u00e0 kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00fd k\u1ebft H\u1ee3p \u0111\u1ed3ng mua b\u00e1n s\u1ea7u ri\u00eang (ho\u1eb7c n\u00f4ng s\u1ea3n) tr\u1ef1c ti\u1ebfp v\u1edbi ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp tr\u1ed3ng tr\u1ecdt, s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 ba, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo M\u1eabu s\u1ed1 02\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 20\/2026\/TT-BTC. B\u1ea3ng k\u00ea n\u00e0y ph\u1ea3i do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p k\u00fd t\u00ean v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 t\u01b0, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb chi tr\u1ea3 ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb. Trong \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong ng\u00e0y c\u1ee7a t\u1eebng h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo \u0111i\u1ec3m a kho\u1ea3n 13 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Vai tr\u00f2 c\u1ee7a C\u00f4ng v\u0103n 3116\/VLO-QLDN1 trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m to\u00e1n thu\u1ebf l\u00e0 g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3116\/VLO-QLDN1 cung c\u1ea5p c\u01a1 s\u1edf ph\u00e1p l\u00fd minh b\u1ea1ch gi\u00fap ph\u00f2ng k\u1ebf to\u00e1n v\u00e0 ban qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p chu\u1ea9n h\u00f3a quy tr\u00ecnh thu mua nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o. Vi\u1ec7c minh \u0111\u1ecbnh c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb b\u1eaft bu\u1ed9c gi\u00fap lo\u1ea1i b\u1ecf nh\u1eefng ho\u00e0i nghi v\u1ec1 t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a kho\u1ea3n chi kh\u00f4ng c\u00f3 <\/span><a href=\"https:\/\/thue.man.net.vn\/hoa-don-gtgt\/\"><span style=\"font-weight: 400;\">VAT invoice<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n v\u00e0 thanh tra thu\u1ebf, nh\u00f3m chi ph\u00ed thu mua n\u00f4ng l\u00e2m th\u1ee7y h\u1ea3i s\u1ea3n tr\u1ef1c ti\u1ebfp t\u1eeb ng\u01b0\u1eddi d\u00e2n lu\u00f4n n\u1eb1m trong danh m\u1ee5c r\u1ee7i ro cao. C\u01a1 quan thu\u1ebf th\u01b0\u1eddng ki\u1ec3m tra k\u1ef9 l\u01b0\u1ee1ng v\u00ec \u0111\u00e2y l\u00e0 khu v\u1ef1c d\u1ec5 ph\u00e1t sinh h\u00e0nh vi khai kh\u1ed1ng chi ph\u00ed ho\u1eb7c m\u01b0\u1ee3n danh ngh\u0129a ng\u01b0\u1eddi d\u00e2n \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a d\u00f2ng ti\u1ec1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00e1nh gi\u00e1 t\u1eeb c\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network, vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 3116\/VLO-QLDN1 gi\u00fap doanh nghi\u1ec7p thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u1eefng ch\u1eafc. Khi H\u1ee3p \u0111\u1ed3ng mua b\u00e1n, <\/span><a href=\"https:\/\/luatvietnam.vn\/bieu-mau\/mau-so-02-tndn-bang-ke-thu-mua-hang-hoa-dich-vu-khong-co-hoa-don-571-107727-article.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea 02\/TNDN<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 Sao k\u00ea t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu kh\u1edbp \u0111\u00fang t\u1eebng ng\u00e0y, doanh nghi\u1ec7p s\u1ebd ho\u00e0n to\u00e0n ch\u1ee7 \u0111\u1ed9ng b\u1ea3o v\u1ec7 s\u1ed1 li\u1ec7u chi ph\u00ed tr\u01b0\u1edbc \u0111o\u00e0n thanh tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp t\u1eeb C\u00f4ng v\u0103n 3116\/VLO-QLDN1?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 3116\/VLO-QLDN1 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn nhi\u1ec1u ch\u1ee7 th\u1ec3 tham gia trong chu\u1ed7i s\u1ea3n xu\u1ea5t, cung \u1ee9ng v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 vai tr\u00f2 c\u1ee7a m\u00ecnh \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 thu mua n\u00f4ng s\u1ea3n, l\u00e2m s\u1ea3n, th\u1ee7y h\u1ea3i s\u1ea3n tr\u1ef1c ti\u1ebfp t\u1eeb ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t, nu\u00f4i tr\u1ed3ng kh\u00f4ng kinh doanh th\u01b0\u01a1ng m\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c \u0111i\u1ec3m thu mua, chi nh\u00e1nh, kho h\u00e0ng tr\u1ef1c thu\u1ed9c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n vi\u1ec7c giao d\u1ecbch v\u00e0 gi\u1ea3i ng\u00e2n ti\u1ec1n mua h\u00e0ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp tr\u1ed3ng tr\u1ecdt, nu\u00f4i tr\u1ed3ng b\u00e1n s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p do m\u00ecnh l\u00e0m ra cho doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, nh\u00e2n vi\u00ean thu mua, c\u00e1n b\u1ed9 th\u1ea9m \u0111\u1ecbnh v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p ch\u1ecbu tr\u00e1ch nhi\u1ec7m duy\u1ec7t chi v\u00e0 k\u00fd ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p s\u1eed d\u1ee5ng c\u00f4ng v\u0103n l\u00e0m c\u0103n c\u1ee9 tham chi\u1ebfu nghi\u1ec7p v\u1ee5 khi ti\u1ebfn h\u00e0nh ki\u1ec3m tra, thanh tra <\/span><a href=\"https:\/\/thue.man.net.vn\/quyet-toan-thue-tndn\/\"><span style=\"font-weight: 400;\">corporate income tax settlement<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n ghi nh\u1eadn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi giao d\u1ecbch thu mua t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng theo C\u00f4ng v\u0103n 3116\/VLO-QLDN1 th\u1ebf n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_7952\" aria-describedby=\"caption-attachment-7952\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7952\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-kien-ghi-nhan-chi-phi-duoc-tru-doi-voi-giao-dich-thu-mua-tu-5-trieu-dong-theo-Cong-van-3116_VLO-QLDN1-the-nao.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n ghi nh\u1eadn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi giao d\u1ecbch thu mua t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng theo C\u00f4ng v\u0103n 3116\/VLO-QLDN1 th\u1ebf n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-kien-ghi-nhan-chi-phi-duoc-tru-doi-voi-giao-dich-thu-mua-tu-5-trieu-dong-theo-Cong-van-3116_VLO-QLDN1-the-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-kien-ghi-nhan-chi-phi-duoc-tru-doi-voi-giao-dich-thu-mua-tu-5-trieu-dong-theo-Cong-van-3116_VLO-QLDN1-the-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-kien-ghi-nhan-chi-phi-duoc-tru-doi-voi-giao-dich-thu-mua-tu-5-trieu-dong-theo-Cong-van-3116_VLO-QLDN1-the-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-kien-ghi-nhan-chi-phi-duoc-tru-doi-voi-giao-dich-thu-mua-tu-5-trieu-dong-theo-Cong-van-3116_VLO-QLDN1-the-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-kien-ghi-nhan-chi-phi-duoc-tru-doi-voi-giao-dich-thu-mua-tu-5-trieu-dong-theo-Cong-van-3116_VLO-QLDN1-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7952\" class=\"wp-caption-text\">\u0110i\u1ec1u ki\u1ec7n ghi nh\u1eadn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi giao d\u1ecbch thu mua t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng theo C\u00f4ng v\u0103n 3116\/VLO-QLDN1 th\u1ebf n\u00e0o?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1ee1ng thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t l\u00e0 \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng m\u00e0 c\u00e1c doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n chi ph\u00ed thu mua n\u00f4ng s\u1ea3n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN v\u00e0 quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi k\u00fd duy\u1ec7t<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea M\u1eabu s\u1ed1 02\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 20\/2026\/TT-BTC l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp khi thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a ng\u01b0\u1eddi d\u00e2n kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n. B\u1ea3ng k\u00ea ph\u1ea3i ghi chi ti\u1ebft th\u00f4ng tin c\u00e1 nh\u00e2n ng\u01b0\u1eddi b\u00e1n bao g\u1ed3m h\u1ecd t\u00ean, s\u1ed1 CCCD\/CMND, \u0111\u1ecba ch\u1ec9 th\u01b0\u1eddng tr\u00fa, t\u00ean s\u1ea3n ph\u1ea9m, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 v\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ea9m quy\u1ec1n k\u00fd duy\u1ec7t B\u1ea3ng k\u00ea 02\/TNDN thu\u1ed9c v\u1ec1 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n b\u1eb1ng v\u0103n b\u1ea3n h\u1ee3p ph\u00e1p. Ng\u01b0\u1eddi k\u00fd t\u00ean tr\u00ean b\u1ea3ng k\u00ea ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m ho\u00e0n to\u00e0n tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a d\u1eef li\u1ec7u. N\u1ebfu c\u01a1 quan thu\u1ebf x\u00e1c minh th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n tr\u00ean b\u1ea3ng k\u00ea kh\u00f4ng c\u00f3 th\u1eadt ho\u1eb7c kh\u00f4ng tr\u1ef1c ti\u1ebfp tr\u1ed3ng tr\u1ecdt, to\u00e0n b\u1ed9 chi ph\u00ed li\u00ean quan s\u1ebd b\u1ecb xu\u1ea5t to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1eaft bu\u1ed9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t cho giao d\u1ecbch t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean trong ng\u00e0y<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 13 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC, \u0111i\u1ec3m then ch\u1ed1t \u0111\u01b0\u1ee3c nh\u1ea5n m\u1ea1nh t\u1ea1i C\u00f4ng v\u0103n 3116\/VLO-QLDN1 l\u00e0 ng\u01b0\u1ee1ng thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Theo \u0111\u00f3, n\u1ebfu t\u1ed5ng gi\u00e1 tr\u1ecb mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong c\u00f9ng m\u1ed9t ng\u00e0y c\u1ee7a m\u1ed9t h\u1ed9 gia \u0111\u00ecnh ho\u1eb7c c\u00e1 nh\u00e2n \u0111\u1ea1t t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, doanh nghi\u1ec7p ph\u1ea3i chuy\u1ec3n ti\u1ec1n qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ho\u1eb7c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t h\u1ee3p ph\u00e1p kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed1c 05 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean t\u1ed5ng c\u00e1c giao d\u1ecbch ph\u00e1t sinh trong ng\u00e0y v\u1edbi c\u00f9ng m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c h\u1ed9 gia \u0111\u00ecnh, kh\u00f4ng chia nh\u1ecf theo t\u1eebng l\u1ea7n giao d\u1ecbch l\u1ebb. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p chi ti\u1ec1n m\u1eb7t cho giao d\u1ecbch t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/ng\u00e0y\/h\u1ed9 tr\u1edf l\u00ean, kho\u1ea3n chi \u0111\u00f3 s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN, d\u00f9 doanh nghi\u1ec7p c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng v\u00e0 B\u1ea3ng k\u00ea 02\/TNDN.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 3116\/VLO-QLDN1<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap k\u1ebf to\u00e1n n\u1eafm tr\u1ecdn v\u1eb9n b\u1ee9c tranh ph\u00e1p l\u00fd, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng h\u1ea1ch to\u00e1n chi ph\u00ed v\u00e0 \u01b0u \u0111\u00e3i thu\u1ebf TNDN:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 376px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 3116\/VLO-QLDN1<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"width: 17.0661%; text-align: center; height: 56px;\"><b>Legal documents<\/b><\/td>\n<td style=\"width: 32.7524%; text-align: center; height: 56px;\"><b>Tr\u00edch y\u1ebfu n\u1ed9i dung ph\u00e1p l\u00fd<\/b><\/td>\n<td style=\"width: 49.4553%; text-align: center; height: 56px;\"><b>N\u1ed9i dung tr\u1ecdng t\u00e2m \u00e1p d\u1ee5ng<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"width: 17.0661%; text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">Corporate Income Tax Law 2025<\/span><\/td>\n<td style=\"width: 32.7524%; text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2025<\/span><\/td>\n<td style=\"width: 49.4553%; height: 80px; text-align: left;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh khung v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf, chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n gi\u1ea3m thu\u1ebf v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"width: 17.0661%; text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">Decree 320\/2025\/ND-CP<\/span><\/td>\n<td style=\"width: 32.7524%; text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Thu\u1ebf TNDN<\/span><\/td>\n<td style=\"width: 49.4553%; height: 80px; text-align: left;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 9 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n chung \u0111\u1ec3 kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"width: 17.0661%; text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">Circular 20\/2026\/TT-BTC<\/span><\/td>\n<td style=\"width: 32.7524%; text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 k\u1ebf to\u00e1n v\u00e0 ch\u1ee9ng t\u1eeb thu\u1ebf<\/span><\/td>\n<td style=\"width: 49.4553%; height: 80px; text-align: left;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m a kho\u1ea3n 13 \u0110i\u1ec1u 3 quy \u0111\u1ecbnh B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN v\u00e0 m\u1ed1c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/ng\u00e0y.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"width: 17.0661%; text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3116\/VLO-QLDN1<\/span><\/td>\n<td style=\"width: 32.7524%; text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n ng\u00e0y 11\/09\/2026 c\u1ee7a Thu\u1ebf t\u1ec9nh V\u0129nh Long<\/span><\/td>\n<td style=\"width: 49.4553%; height: 80px; text-align: left;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn th\u1ef1c t\u1ebf h\u1ea1ch to\u00e1n chi ph\u00ed thu mua s\u1ea7u ri\u00eang tr\u1ef1c ti\u1ebfp t\u1eeb ng\u01b0\u1eddi d\u00e2n kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf v\u00e0 gi\u1ea3m thu\u1ebf TNDN kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb t\u1ea1i C\u00f4ng v\u0103n 3116\/VLO-QLDN1, doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt c\u00e1c ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf TNDN kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025:<\/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, doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng, v\u1eadn t\u1ea3i s\u1eed d\u1ee5ng nhi\u1ec1u lao \u0111\u1ed9ng n\u1eef \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf TNDN b\u1eb1ng \u0111\u00fang s\u1ed1 ti\u1ec1n chi th\u00eam cho lao \u0111\u1ed9ng n\u1eef theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, doanh nghi\u1ec7p s\u1eed d\u1ee5ng nhi\u1ec1u lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf TNDN b\u1eb1ng \u0111\u00fang s\u1ed1 chi th\u00eam cho lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 ba, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u ti\u00ean chuy\u1ec3n giao cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n, ho\u1eb7c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n \u0111\u01b0\u1ee3c gi\u1ea3m 50% s\u1ed1 thu\u1ebf TNDN t\u00ednh tr\u00ean ph\u1ea7n thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 v\u00e0 thu nh\u1eadp t\u1eeb cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 t\u01b0, doanh nghi\u1ec7p nh\u1ecf v\u00e0 si\u00eau nh\u1ecf (quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf TNDN 2025) th\u00e0nh l\u1eadp m\u1edbi t\u1eeb h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN trong 02 n\u0103m li\u00ean t\u1ee5c k\u1ec3 t\u1eeb khi c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 n\u0103m, c\u00e1c t\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u00f4ng l\u1eadp, c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc c\u00f4ng l\u1eadp ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN theo quy \u0111\u1ecbnh chi ti\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu \u00e1p d\u1ee5ng cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 11 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025, Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi 3 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7c th\u00f9 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m th\u1ee9 nh\u1ea5t, doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam (quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf TNDN 2025); \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf, th\u1eddi \u0111i\u1ec3m v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m th\u1ee9 hai, doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng (quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf TNDN 2025) trong tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed, thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m th\u1ee9 ba, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c (quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m c, d v\u00e0 \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf TNDN 2025) c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN (tr\u1eeb thu nh\u1eadp mi\u1ec5n thu\u1ebf t\u1ea1i \u0110i\u1ec1u 4) m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c doanh thu nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed, thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>So s\u00e1nh quy \u0111\u1ecbnh h\u1ea1ch to\u00e1n chi ph\u00ed thu mua n\u00f4ng s\u1ea3n v\u00e0 chi ph\u00ed mua h\u00e0ng c\u00f3 h\u00f3a \u0111\u01a1n<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u00e2n bi\u1ec7t r\u00f5 hai c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd chi ph\u00ed \u0111\u1ea7u v\u00e0o, MAN &#8211; Master Accountant Network t\u1ed5ng h\u1ee3p b\u1ea3ng so s\u00e1nh chi ti\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/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 quy \u0111\u1ecbnh h\u1ea1ch to\u00e1n chi ph\u00ed thu mua n\u00f4ng s\u1ea3n v\u00e0 chi ph\u00ed mua h\u00e0ng c\u00f3 h\u00f3a \u0111\u01a1n<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Comparison criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 h\u00f3a \u0111\u01a1n GTGT \/ B\u00e1n l\u1ebb<\/b><\/td>\n<td style=\"text-align: center;\"><b>Thu mua n\u00f4ng s\u1ea3n theo C\u00f4ng v\u0103n 3116\/VLO-QLDN1<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb b\u1eaft bu\u1ed9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u1ee3p \u0111\u1ed3ng, phi\u1ebfu nh\u1eadp kho, ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng mua b\u00e1n, B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN, ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng cung c\u1ea5p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, h\u1ed9 kinh doanh c\u00f3 \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi d\u00e2n, h\u1ed9 gia \u0111\u00ecnh tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t, tr\u1ed3ng tr\u1ecdt<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng thanh to\u00e1n chuy\u1ec3n kho\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh chung v\u1ec1 h\u00f3a \u0111\u01a1n GTGT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c chuy\u1ec3n kho\u1ea3n n\u1ebfu giao d\u1ecbch t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/ng\u00e0y\/h\u1ed9 tr\u1edf l\u00ean<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd ch\u1ee9ng t\u1eeb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00ean b\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh trung th\u1ef1c c\u1ee7a B\u1ea3ng k\u00ea 02\/TNDN<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, Th\u00f4ng t\u01b0 20\/2026\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">R\u1ee7i ro ki\u1ec3m to\u00e1n th\u01b0\u1eddng g\u1eb7p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, doanh nghi\u1ec7p b\u1ecf tr\u1ed1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Khai kh\u1ed1ng t\u00ean ng\u01b0\u1eddi b\u00e1n, chi ti\u1ec1n m\u1eb7t t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study th\u1ef1c t\u1ebf: Ph\u00e2n t\u00edch v\u00e0 x\u1eed l\u00fd r\u1ee7i ro xu\u1ea5t to\u00e1n chi ph\u00ed thu mua n\u00f4ng s\u1ea3n t\u1ea1i Vi\u1ec7t Nam<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>T\u00ecnh hu\u1ed1ng ph\u00e1t sinh sai s\u00f3t t\u1ea1i doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u s\u1ea7u ri\u00eang<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH N\u00f4ng s\u1ea3n V\u0129nh Long th\u1ef1c hi\u1ec7n thu mua s\u1ea7u ri\u00eang t\u01b0\u01a1i trong v\u1ee5 m\u00f9a n\u0103m 2026 v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch l\u00e0 15 t\u1ef7 \u0111\u1ed3ng t\u1eeb 60 h\u1ed9 d\u00e2n tr\u00ean \u0111\u1ecba b\u00e0n. Khi l\u1eadp h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN, k\u1ebf to\u00e1n c\u00f4ng ty \u0111\u00e3 l\u1eadp B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN nh\u01b0ng m\u1eafc ph\u1ea3i c\u00e1c sai ph\u1ea1m nghi\u00eam tr\u1ecdng:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong s\u1ed1 60 h\u1ed9 d\u00e2n, c\u00f3 35 h\u1ed9 ph\u00e1t sinh t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch trong ng\u00e0y v\u01b0\u1ee3t t\u1eeb 7 tri\u1ec7u \u0111\u1ebfn 20 tri\u1ec7u \u0111\u1ed3ng. Tuy nhi\u00ean, c\u00f4ng ty \u0111\u1ec1u th\u1ef1c hi\u1ec7n chi tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t. Ngo\u00e0i ra, to\u00e0n b\u1ed9 B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN l\u1ea1i do Qu\u1ea3n l\u00fd kho thu mua k\u00fd duy\u1ec7t nh\u01b0ng Gi\u00e1m \u0111\u1ed1c kh\u00f4ng ph\u00e1t h\u00e0nh v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n ch\u00ednh th\u1ee9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf, \u0111o\u00e0n ki\u1ec3m tra \u0111\u00e3 x\u00e1c \u0111\u1ecbnh to\u00e0n b\u1ed9 10 t\u1ef7 \u0111\u1ed3ng chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c giao d\u1ecbch chi ti\u1ec1n m\u1eb7t tr\u00ean 5 tri\u1ec7u \u0111\u1ed3ng v\u00e0 B\u1ea3ng k\u00ea k\u00fd sai th\u1ea9m quy\u1ec1n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. C\u00f4ng ty \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb truy thu 20% thu\u1ebf TNDN, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 2 t\u1ef7 \u0111\u1ed3ng, c\u00f9ng ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p 0.03%\/ng\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd chuy\u00ean m\u00f4n t\u1eeb MAN &#8211; Master Accountant Network<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u1ebfp nh\u1eadn y\u00eau c\u1ea7u h\u1ed7 tr\u1ee3 kh\u1ea9n c\u1ea5p, \u0111\u1ed9i ng\u0169 t\u01b0 v\u1ea5n t\u1ea1i MAN &#8211; Master Accountant Network \u0111\u00e3 tr\u1ef1c ti\u1ebfp r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1 v\u00e0 tri\u1ec3n khai quy tr\u00ecnh x\u1eed l\u00fd r\u1ee7i ro:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1, kh\u1eafc ph\u1ee5c th\u1ea9m quy\u1ec1n k\u00fd B\u1ea3ng k\u00ea. MAN h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p r\u00e0 so\u00e1t l\u1ea1i quy ch\u1ebf t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9, b\u1ed5 sung Quy\u1ebft \u0111\u1ecbnh \u1ee7y quy\u1ec1n k\u00fd ch\u1ee9ng t\u1eeb thu mua t\u1eeb Gi\u00e1m \u0111\u1ed1c cho Qu\u1ea3n l\u00fd kho ban h\u00e0nh \u0111\u00fang th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u k\u1ef3 k\u1ebf to\u00e1n, h\u1ee3p nh\u1ea5t l\u1ea1i t\u00ednh h\u1ee3p ph\u00e1p cho B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2, ch\u1ee9ng minh giao d\u1ecbch c\u00f3 th\u1eadt. MAN ph\u1ed1i h\u1ee3p v\u1edbi doanh nghi\u1ec7p l\u00e0m vi\u1ec7c v\u1edbi UBND x\u00e3 v\u00e0 H\u1ed9i N\u00f4ng d\u00e2n \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 xin x\u00e1c nh\u1eadn danh s\u00e1ch 35 h\u1ed9 d\u00e2n tr\u1ef1c ti\u1ebfp tr\u1ed3ng s\u1ea7u ri\u00eang, \u0111\u1ed1i chi\u1ebfu di\u1ec7n t\u00edch v\u01b0\u1eddn v\u00e0 s\u1ea3n l\u01b0\u1ee3ng th\u1ef1c t\u1ebf \u0111\u00e3 giao cho c\u00f4ng ty.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3, gi\u1ea3i tr\u00ecnh b\u1ea3n ch\u1ea5t d\u00f2ng ti\u1ec1n v\u00e0 s\u1ea3n ph\u1ea9m. MAN l\u1eadp b\u1ea3n gi\u1ea3i tr\u00ecnh k\u1ef9 thu\u1eadt chi ti\u1ebft ch\u1ee9ng minh to\u00e0n b\u1ed9 15 t\u1ef7 \u0111\u1ed3ng s\u1ea7u ri\u00eang thu mua \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o nh\u00e0 m\u00e1y \u0111\u00f3ng g\u00f3i, xu\u1ea5t kh\u1ea9u nguy\u00ean container v\u1edbi \u0111\u1ea7y \u0111\u1ee7 t\u1edd khai h\u1ea3i quan v\u00e0 ti\u1ec1n thanh to\u00e1n c\u1ee7a \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i v\u1ec1 qua ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4, t\u00e1i c\u1ea5u tr\u00fac quy tr\u00ecnh thanh to\u00e1n. MAN h\u1ed7 tr\u1ee3 c\u00f4ng ty k\u00fd th\u1ecfa thu\u1eadn m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ho\u1eb7c v\u00ed \u0111i\u1ec7n t\u1eed \u0111\u1ecbnh danh cho to\u00e0n b\u1ed9 h\u1ed9 d\u00e2n h\u1ee3p t\u00e1c, c\u00e0i \u0111\u1eb7t h\u1ea1n m\u1ee9c chi ti\u1ec1n m\u1eb7t t\u1ef1 \u0111\u1ed9ng tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3, c\u01a1 quan thu\u1ebf \u0111\u00e3 ch\u1ea5p nh\u1eadn b\u1ea3n gi\u1ea3i tr\u00ecnh th\u1ef1c t\u1ebf, b\u1ea3o v\u1ec7 th\u00e0nh c\u00f4ng ph\u1ea7n l\u1edbn chi ph\u00ed h\u00e0ng h\u00f3a cho doanh nghi\u1ec7p v\u00e0 gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a s\u1ed1 ti\u1ec1n b\u1ecb truy thu.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia MAN: C\u00e1c r\u1ee7i ro ph\u1ed5 bi\u1ebfn v\u00e0 gi\u1ea3i ph\u00e1p ki\u1ec3m so\u00e1t chi ph\u00ed thu\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi kinh nghi\u1ec7m t\u01b0 v\u1ea5n th\u1ef1c chi\u1ebfn l\u00e2u n\u0103m trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, c\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng c\u00e1c doanh nghi\u1ec7p thu mua n\u00f4ng s\u1ea3n th\u01b0\u1eddng g\u1eb7p ph\u1ea3i 4 sai s\u00f3t ph\u1ed5 bi\u1ebfn 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 l\u00e0 h\u00e0nh vi t\u00e1ch nh\u1ecf \u0111\u01a1n h\u00e0ng trong ng\u00e0y. Nhi\u1ec1u k\u1ebf to\u00e1n cho r\u1eb1ng n\u1ebfu m\u1ed9t giao d\u1ecbch 8 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c chia l\u00e0m hai phi\u1ebfu chi 4 tri\u1ec7u \u0111\u1ed3ng trong c\u00f9ng m\u1ed9t ng\u00e0y cho m\u1ed9t c\u00e1 nh\u00e2n th\u00ec c\u00f3 th\u1ec3 chi ti\u1ec1n m\u1eb7t. \u0110\u00e2y l\u00e0 hi\u1ec3u l\u1ea7m r\u1ea5t nguy hi\u1ec3m v\u00ec c\u01a1 quan thu\u1ebf ki\u1ec3m to\u00e1n t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh trong ng\u00e0y c\u1ee7a t\u1eebng h\u1ed9 d\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai l\u00e0 m\u01b0\u1ee3n t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n c\u1ee7a nh\u00e2n vi\u00ean. Doanh nghi\u1ec7p chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u00f4ng ty sang t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n c\u1ee7a nh\u00e2n vi\u00ean thu mua, sau \u0111\u00f3 nh\u00e2n vi\u00ean m\u1edbi r\u00fat ti\u1ec1n m\u1eb7t ho\u1eb7c chuy\u1ec3n cho n\u00f4ng d\u00e2n. D\u00f2ng ti\u1ec1n n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00ec kh\u00f4ng chuy\u1ec3n tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng ghi tr\u00ean B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 ba l\u00e0 thi\u1ebfu h\u1ed3 s\u01a1 x\u00e1c minh t\u01b0 c\u00e1ch ng\u01b0\u1eddi b\u00e1n. B\u1ea3ng k\u00ea ghi sai s\u1ed1 CCCD, \u0111\u1ecba ch\u1ec9 kh\u00f4ng c\u00f3 th\u1eadt ho\u1eb7c ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 qua \u0111\u1eddi nh\u01b0ng v\u1eabn ph\u00e1t sinh chi ph\u00ed thu mua h\u00e0ng th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 t\u01b0 l\u00e0 b\u1ecf qua vi\u1ec7c l\u1eadp H\u1ee3p \u0111\u1ed3ng mua b\u00e1n. Doanh nghi\u1ec7p ch\u1ec9 t\u1eadp trung l\u1eadp B\u1ea3ng k\u00ea 02\/TNDN m\u00e0 kh\u00f4ng k\u00fd H\u1ee3p \u0111\u1ed3ng mua b\u00e1n n\u00f4ng s\u1ea3n theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 3116\/VLO-QLDN1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network l\u00e0 c\u00e1c doanh nghi\u1ec7p c\u1ea7n ban h\u00e0nh ngay &#8220;Quy ch\u1ebf ki\u1ec3m so\u00e1t thu mua n\u00f4ng s\u1ea3n&#8221;. Quy ch\u1ebf n\u00e0y y\u00eau c\u1ea7u thu th\u1eadp b\u1ea3n sao CCCD c\u1ee7a ng\u01b0\u1eddi d\u00e2n t\u1eeb \u0111\u1ea7u m\u00f9a v\u1ee5, chu\u1ea9n h\u00f3a m\u1eabu H\u1ee3p \u0111\u1ed3ng mua b\u00e1n, l\u1eadp danh s\u00e1ch t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ch\u00ednh ch\u1ee7 c\u1ee7a t\u1eebng h\u1ed9 d\u00e2n v\u00e0 c\u00e0i \u0111\u1eb7t kh\u00f3a t\u1ef1 \u0111\u1ed9ng tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ti\u1ec1n m\u1eb7t t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean trong ng\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3116\/VLO-QLDN1 ban h\u00e0nh ng\u00e0y 11\/09\/2026 b\u1edfi Thu\u1ebf t\u1ec9nh V\u0129nh Long cung c\u1ea5p h\u01b0\u1edbng d\u1eabn r\u00f5 r\u00e0ng cho doanh nghi\u1ec7p trong vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed thu mua h\u00e0ng h\u00f3a kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n GTGT. Vi\u1ec7c chu\u1ea9n h\u00f3a b\u1ed9 ch\u1ee9ng t\u1eeb g\u1ed3m H\u1ee3p \u0111\u1ed3ng, B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN v\u00e0 \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t cho c\u00e1c giao d\u1ecbch t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/ng\u00e0y\/h\u1ed9 tr\u1edf l\u00ean l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 b\u1ea3o v\u1ec7 chi ph\u00ed h\u1ee3p l\u00fd khi quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tax services at MAN \u2013 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;\">VAT refund service<\/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;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/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;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/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;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, taxation, and corporate financial consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 3116\/VLO-QLDN1 (FAQ)<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Thu mua n\u00f4ng s\u1ea3n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean chi b\u1eb1ng ti\u1ec1n m\u1eb7t c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Theo C\u00f4ng v\u0103n 3116\/VLO-QLDN1 v\u00e0 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC, c\u00e1c giao d\u1ecbch thu mua trong ng\u00e0y c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean b\u1eaft bu\u1ed9c ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN do Qu\u1ea3n l\u00fd kho k\u00fd duy\u1ec7t c\u00f3 h\u1ee3p l\u1ec7 kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN do Qu\u1ea3n l\u00fd kho k\u00fd ch\u1ec9 h\u1ee3p l\u1ec7 n\u1ebfu ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n h\u1ee3p ph\u00e1p cho Qu\u1ea3n l\u00fd kho th\u1ef1c hi\u1ec7n vi\u1ec7c k\u00fd duy\u1ec7t n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p thu mua n\u00f4ng s\u1ea3n c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i k\u00fd H\u1ee3p \u0111\u1ed3ng mua b\u00e1n kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 3116\/VLO-QLDN1, ngo\u00e0i B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i k\u00fd H\u1ee3p \u0111\u1ed3ng mua b\u00e1n v\u1edbi ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Mua n\u00f4ng s\u1ea3n qua th\u01b0\u01a1ng l\u00e1i kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c l\u1eadp B\u1ea3ng k\u00ea 02\/TNDN kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN ch\u1ec9 \u00e1p d\u1ee5ng khi mua tr\u1ef1c ti\u1ebfp t\u1eeb ng\u01b0\u1eddi d\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, tr\u1ed3ng tr\u1ecdt. Tr\u01b0\u1eddng h\u1ee3p mua qua th\u01b0\u01a1ng l\u00e1i ho\u1eb7c \u0111\u01a1n v\u1ecb kinh doanh th\u01b0\u01a1ng m\u1ea1i b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p nh\u1ecf th\u00e0nh l\u1eadp t\u1eeb h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN m\u1ea5y n\u0103m?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf TNDN 2025, doanh nghi\u1ec7p nh\u1ecf v\u00e0 si\u00eau nh\u1ecf th\u00e0nh l\u1eadp m\u1edbi t\u1eeb h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN trong 02 n\u0103m li\u00ean t\u1ee5c k\u1ec3 t\u1eeb khi c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 3116\/VLO-QLDN1 do Thu\u1ebf t\u1ec9nh V\u0129nh Long ban h\u00e0nh ng\u00e0y 11\/09\/2026 h\u01b0\u1edbng d\u1eabn gi\u1ea3i quy\u1ebft c\u00e1c v\u01b0\u1edbng m\u1eafc c\u1ee7a doanh nghi\u1ec7p v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. V\u0103n b\u1ea3n t\u1eadp trung v\u00e0o c\u00e1c giao d\u1ecbch thu mua n\u00f4ng s\u1ea3n tr\u1ef1c ti\u1ebfp t\u1eeb ng\u01b0\u1eddi d\u00e2n kh\u00f4ng [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7951,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,3],"tags":[],"class_list":["post-7949","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-tndn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7949","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=7949"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7949\/revisions"}],"predecessor-version":[{"id":7954,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7949\/revisions\/7954"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7951"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7949"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7949"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7949"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}