{"id":8417,"date":"2026-10-14T16:59:42","date_gmt":"2026-10-14T09:59:42","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8417"},"modified":"2026-10-14T16:59:42","modified_gmt":"2026-10-14T09:59:42","slug":"chuyen-nhuong-du-an-dau-tu-co-duoc-ke-thua-uu-dai-thue-tndn","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/chuyen-nhuong-du-an-dau-tu-co-duoc-ke-thua-uu-dai-thue-tndn\/","title":{"rendered":"Chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba \u01b0u \u0111\u00e3i thu\u1ebf TNDN"},"content":{"rendered":"

Chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba \u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/span><\/a> l\u00e0 c\u00e2u h\u1ecfi m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p \u0111\u1eb7t ra khi chu\u1ea9n b\u1ecb b\u00e1n l\u1ea1i d\u1ef1 \u00e1n \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i. Khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh \u0111\u00e3 thay \u0111\u1ed5i l\u1edbn: <\/span>Law on Corporate Income Tax No. 67\/2025\/QH15<\/span><\/a> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/10\/2025, <\/span>Decree 320\/2025\/ND-CP<\/span><\/a> ban h\u00e0nh ng\u00e0y 15\/12\/2025 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025, c\u00f2n Lu\u1eadt \u0110\u1ea7u t\u01b0 s\u1ed1 143\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/3\/2026. M\u1ed9t sai s\u00f3t trong c\u00e1ch x\u00e1c \u0111\u1ecbnh \u01b0u \u0111\u00e3i c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p cho nhi\u1ec1u k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

N\u0103m 2026, Thu\u1ebf t\u1ec9nh T\u00e2y Ninh \u0111\u00e3 ban h\u00e0nh <\/span>C\u00f4ng v\u0103n 8293\/TNI-QLDN1<\/span><\/a> h\u01b0\u1edbng d\u1eabn tr\u1ef1c ti\u1ebfp ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 \u01b0u \u0111\u00e3i <\/span>corporate income tax<\/span><\/a> khi chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y c\u1ee7a <\/span>MAN \u2013 Master Accountant Network<\/b> ph\u00e2n t\u00edch quy \u0111\u1ecbnh g\u1ed1c, tr\u00edch d\u1eabn nguy\u00ean v\u0103n \u0111i\u1ec1u kho\u1ea3n then ch\u1ed1t, \u0111\u01b0a ra t\u00ecnh hu\u1ed1ng minh h\u1ecda c\u00f3 s\u1ed1 li\u1ec7u v\u00e0 ch\u1ec9 ra c\u00e1c r\u1ee7i ro thu\u1ebf m\u00e0 doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam th\u01b0\u1eddng g\u1eb7p trong giao d\u1ecbch n\u00e0y.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 k\u1ebf th\u1eeba \u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/b><\/h2>\n
\"T\u00f3m
T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 k\u1ebf th\u1eeba \u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/figcaption><\/figure>\n
    \n
  • K\u1ebf th\u1eeba \u01b0u \u0111\u00e3i thu\u1ebf TNDN khi chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 vi\u1ec7c nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c h\u01b0\u1edfng m\u1ee9c \u01b0u \u0111\u00e3i v\u00e0 th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf TNDN c\u00f2n l\u1ea1i c\u1ee7a d\u1ef1 \u00e1n, n\u1ebfu ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n \u0111\u00fang m\u1ee5c ti\u00eau d\u1ef1 \u00e1n v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i theo Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u.<\/span><\/li>\n
  • B\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ho\u00e0n t\u1ea5t chuy\u1ec3n nh\u01b0\u1ee3ng, v\u1edbi \u0111i\u1ec1u ki\u1ec7n trong k\u1ef3 t\u00ednh thu\u1ebf v\u1eabn \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i.<\/span><\/li>\n
  • D\u1ef1 \u00e1n h\u00ecnh th\u00e0nh t\u1eeb chuy\u1ec3n \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu, k\u1ec3 c\u1ea3 mua l\u1ea1i d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang ho\u1ea1t \u0111\u1ed9ng, kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo di\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi (\u0111i\u1ec3m b kho\u1ea3n 8 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP).<\/span><\/li>\n
  • \u00c1p d\u1ee5ng cho: nh\u00e0 \u0111\u1ea7u t\u01b0 chuy\u1ec3n nh\u01b0\u1ee3ng, nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 doanh nghi\u1ec7p tri\u1ec3n khai d\u1ef1 \u00e1n m\u1edbi song song v\u1edbi d\u1ef1 \u00e1n \u0111ang chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/li>\n
  • Khi n\u00e0o c\u1ea7n: tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng, khi quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m c\u00f3 giao d\u1ecbch v\u00e0 khi \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n, nh\u00e2n s\u1ef1 gi\u1eefa c\u00e1c d\u1ef1 \u00e1n.<\/span><\/li>\n<\/ul>\n

    Chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba \u01b0u \u0111\u00e3i thu\u1ebf TNDN kh\u00f4ng?<\/b><\/h2>\n
    \"Chuy\u1ec3n
    Chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba \u01b0u \u0111\u00e3i thu\u1ebf TNDN kh\u00f4ng?<\/figcaption><\/figure>\n

    C\u00e2u tr\u1ea3 l\u1eddi ng\u1eafn: <\/span>c\u00f3, nh\u01b0ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n<\/b>. B\u00ean nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ec9 k\u1ebf th\u1eeba ph\u1ea7n \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i c\u1ee7a d\u1ef1 \u00e1n, kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ea1i t\u1eeb \u0111\u1ea7u nh\u01b0 m\u1ed9t d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi. \u0110\u1ec3 hi\u1ec3u \u0111\u00fang, c\u1ea7n \u0111\u1ecdc \u0111\u1ed3ng th\u1eddi ba nh\u00f3m quy \u0111\u1ecbnh d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

    Lu\u1eadt \u0110\u1ea7u t\u01b0 2025 cho ph\u00e9p chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n ra sao?<\/b><\/h3>\n

    Theo \u0110i\u1ec1u 34 Lu\u1eadt \u0110\u1ea7u t\u01b0 2025 (Lu\u1eadt s\u1ed1 143\/2025\/QH15), nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 cho nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00e1c khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd cho giao d\u1ecbch. C\u00f2n vi\u1ec7c \u01b0u \u0111\u00e3i thu\u1ebf \u0111i theo d\u1ef1 \u00e1n hay kh\u00f4ng th\u00ec do ph\u00e1p lu\u1eadt thu\u1ebf TNDN quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

    Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP quy \u0111\u1ecbnh nguy\u00ean v\u0103n nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n

    \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Ph\u1ea7n m\u1edf \u0111\u1ea7u \u0111i\u1ec1u n\u00e0y n\u00eau: “\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.”<\/span><\/p>\n

    Kho\u1ea3n 7 \u0110i\u1ec1u 23 quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n

    \n

    “7. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp ho\u1eb7c doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1eeb vi\u1ec7c s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (k\u1ec3 c\u1ea3 ti\u1ec1n ph\u1ea1t n\u1ebfu c\u00f3), \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n l\u1ed7 ch\u01b0a \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n) c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t n\u1ebfu ti\u1ebfp t\u1ee5c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh.”<\/span><\/p>\n<\/blockquote>\n

    Kho\u1ea3n 8 \u0110i\u1ec1u 23 quy \u0111\u1ecbnh v\u1ec1 \u01b0u \u0111\u00e3i theo di\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, nguy\u00ean v\u0103n \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b:<\/span><\/p>\n

    \n

    “8. \u01afu \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo di\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi:<\/span><\/p>\n

    a) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 v\u00e0 \u0110i\u1ec1u 20 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 ho\u1eb7c cho ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh.<\/span><\/p>\n

    \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u1ea3i c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 ho\u1eb7c cho ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u0103n c\u1ee9 v\u00e0o B\u00e1o c\u00e1o th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 g\u1eedi c\u01a1 quan \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

    b) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo di\u1ec7n \u0111\u1ea7u t\u01b0 m\u1edbi kh\u00f4ng bao g\u1ed3m c\u00e1c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

    b1) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c: S\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    b2) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi nh\u01b0ng v\u1eabn k\u1ebf th\u1eeba t\u00e0i s\u1ea3n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, ng\u00e0nh ngh\u1ec1 kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u0169 \u0111\u1ec3 ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh; mua l\u1ea1i d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang ho\u1ea1t \u0111\u1ed9ng);”<\/span><\/p>\n<\/blockquote>\n

    Nguy\u00ean v\u0103n \u0111i\u1ec3m c v\u00e0 \u0111i\u1ec3m d kho\u1ea3n 8 \u0110i\u1ec1u 23:<\/span><\/p>\n

    \n

    “c) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo di\u1ec7n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec \u01b0u \u0111\u00e3i thu\u1ebf ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 ghi trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh n\u1ebfu c\u00f3 s\u1ef1 thay \u0111\u1ed5i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 nh\u01b0ng s\u1ef1 thay \u0111\u1ed5i \u0111\u00f3 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf c\u1ee7a d\u1ef1 \u00e1n \u0111\u00f3 theo quy \u0111\u1ecbnh th\u00ec doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf cho th\u1eddi gian c\u00f2n l\u1ea1i ho\u1eb7c \u01b0u \u0111\u00e3i theo di\u1ec7n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh;<\/span><\/p>\n

    d) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 m\u00e0 trong H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u g\u1eedi c\u01a1 quan c\u1ea5p ph\u00e9p \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0, ph\u00e2n k\u1ef3 \u0111\u1ea7u t\u01b0 k\u00e8m ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0, tr\u01b0\u1eddng h\u1ee3p c\u00e1c giai \u0111o\u1ea1n ti\u1ebfp theo th\u1ef1c t\u1ebf c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c coi l\u00e0 d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p l\u1ea7n \u0111\u1ea7u n\u1ebfu th\u1ef1c hi\u1ec7n theo ti\u1ebfn \u0111\u1ed9 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng, kh\u00f3 kh\u0103n do nguy\u00ean nh\u00e2n kh\u00e1ch quan trong kh\u00e2u gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng, gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc, do thi\u00ean tai, h\u1ecfa ho\u1ea1n ho\u1eb7c kh\u00f3 kh\u0103n, b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c) th\u00ec c\u00e1c d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n c\u00f3 thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i.<\/span><\/p>\n

    Trong th\u1eddi gian tri\u1ec3n khai c\u00e1c d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n theo t\u1eebng giai \u0111o\u1ea1n n\u00eau tr\u00ean n\u1ebfu nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc v\u1ec1 \u0111\u1ea7u t\u01b0 cho ph\u00e9p gia h\u1ea1n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 v\u00e0 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo \u0111\u00fang th\u1eddi h\u1ea1n \u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec c\u0169ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh n\u00eau tr\u00ean.”<\/span><\/p>\n<\/blockquote>\n

    C\u00f4ng v\u0103n 8293\/TNI-QLDN1 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 ra sao?<\/b><\/h3>\n

    Thu\u1ebf t\u1ec9nh T\u00e2y Ninh ban h\u00e0nh C\u00f4ng v\u0103n 8293\/TNI-QLDN1 n\u0103m 2026 v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p khi chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. T\u1eeb kho\u1ea3n 7, kho\u1ea3n 8 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, c\u01a1 quan thu\u1ebf r\u00fat ra hai \u0111i\u1ec3m:<\/span><\/p>\n

    \n

    “Theo \u0111\u00f3, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba \u01b0u \u0111\u00e3i thu\u1ebf TNDN c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t n\u1ebfu ti\u1ebfp t\u1ee5c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

    B\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo di\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, trong \u0111\u00f3 c\u00f3 d\u1ef1 \u00e1n h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu, bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p mua l\u1ea1i d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c k\u1ebf th\u1eeba t\u00e0i s\u1ea3n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, ng\u00e0nh ngh\u1ec1 kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u0169 \u0111\u1ec3 ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.”<\/span><\/p>\n<\/blockquote>\n

    N\u1ed9i dung h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi t\u1eebng d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c n\u00eau nh\u01b0 sau:<\/span><\/p>\n

    \n

    “- \u0110\u1ed1i v\u1edbi D\u1ef1 \u00e1n 1:<\/span><\/p>\n

      \n
    • Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN th\u1ef1c hi\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng cho nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00e1c th\u00ec C\u00f4ng ty ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ho\u00e0n t\u1ea5t chuy\u1ec3n nh\u01b0\u1ee3ng, v\u1edbi \u0111i\u1ec1u ki\u1ec7n trong k\u1ef3 t\u00ednh thu\u1ebf C\u00f4ng ty v\u1eabn \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i.<\/span><\/li>\n
    • Nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba m\u1ee9c \u01b0u \u0111\u00e3i v\u00e0 th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf TNDN c\u00f2n l\u1ea1i c\u1ee7a d\u1ef1 \u00e1n n\u1ebfu ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n \u0111\u00fang m\u1ee5c ti\u00eau d\u1ef1 \u00e1n v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i theo Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u.<\/span><\/li>\n<\/ul>\n
        \n
      • \u0110\u1ed1i v\u1edbi D\u1ef1 \u00e1n 2:<\/span><\/li>\n<\/ul>\n

        Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 cho D\u1ef1 \u00e1n 2 \u0111\u1ed9c l\u1eadp v\u1edbi D\u1ef1 \u00e1n 1, \u0111\u1ecba \u0111i\u1ec3m th\u1ef1c hi\u1ec7n t\u1ea1i khu c\u00f4ng nghi\u1ec7p TMTC thu\u1ed9c Khu kinh t\u1ebf c\u1eeda kh\u1ea9u M\u1ed9c B\u00e0i, kh\u00f4ng h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c chia, t\u00e1ch, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ho\u1eb7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a D\u1ef1 \u00e1n 1 \u0111ang ho\u1ea1t \u0111\u1ed9ng th\u00ec D\u1ef1 \u00e1n 2 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP. Thu nh\u1eadp ph\u00e1t sinh t\u1eeb D\u1ef1 \u00e1n 2 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed9c l\u1eadp, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i c\u1ee7a D\u1ef1 \u00e1n 1.<\/span><\/p>\n

        Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty \u0111i\u1ec1u chuy\u1ec3n nh\u00e2n s\u1ef1, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ho\u1eb7c t\u00e0i s\u1ea3n t\u1eeb D\u1ef1 \u00e1n 1 sang D\u1ef1 \u00e1n 2 tr\u01b0\u1edbc khi chuy\u1ec3n nh\u01b0\u1ee3ng th\u00ec D\u1ef1 \u00e1n 2 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo di\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi theo kho\u1ea3n 8 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.”<\/span><\/p>\n<\/blockquote>\n

        \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00e1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, vi\u1ec7c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN c\u1ea7n c\u0103n c\u1ee9 v\u00e0o c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh. Vi\u1ec7c \u0111i\u1ec1u chuy\u1ec3n nh\u00e2n s\u1ef1, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ho\u1eb7c t\u00e0i s\u1ea3n t\u1eeb d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng sang d\u1ef1 \u00e1n m\u1edbi c\u00f3 th\u1ec3 khi\u1ebfn d\u1ef1 \u00e1n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo di\u1ec7n \u0111\u1ea7u t\u01b0 m\u1edbi.<\/span><\/p>\n

        \u0110\u1ecbnh ngh\u0129a chu\u1ea9n x\u00e1c r\u00fat ra t\u1eeb v\u0103n b\u1ea3n g\u1ed1c<\/b><\/h3>\n

        T\u1eeb kho\u1ea3n 7, kho\u1ea3n 8 \u0110i\u1ec1u 23 v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 8293\/TNI-QLDN1, c\u00f3 th\u1ec3 hi\u1ec3u nh\u01b0 sau:<\/span><\/p>\n

          \n
        • K\u1ebf th\u1eeba \u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/b> l\u00e0 vi\u1ec7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf TNDN c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, n\u1ebfu ti\u1ebfp t\u1ee5c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n
        • Khi chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i, b\u00ean nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba <\/span>m\u1ee9c \u01b0u \u0111\u00e3i v\u00e0 th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf TNDN c\u00f2n l\u1ea1i<\/b> c\u1ee7a d\u1ef1 \u00e1n, n\u1ebfu ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n \u0111\u00fang m\u1ee5c ti\u00eau d\u1ef1 \u00e1n v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i theo Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u.<\/span><\/li>\n
        • D\u1ef1 \u00e1n h\u00ecnh th\u00e0nh t\u1eeb chuy\u1ec3n \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu, k\u1ec3 c\u1ea3 <\/span>mua l\u1ea1i d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang ho\u1ea1t \u0111\u1ed9ng<\/b>, ho\u1eb7c k\u1ebf th\u1eeba t\u00e0i s\u1ea3n, \u0111\u1ecba \u0111i\u1ec3m, ng\u00e0nh ngh\u1ec1 kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u0169 \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t, kinh doanh, <\/span>Are not<\/b> \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo di\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi.<\/span><\/li>\n<\/ul>\n

          V\u00ec sao vi\u1ec7c k\u1ebf th\u1eeba \u01b0u \u0111\u00e3i thu\u1ebf TNDN quy\u1ebft \u0111\u1ecbnh gi\u00e1 tr\u1ecb th\u01b0\u01a1ng v\u1ee5 chuy\u1ec3n nh\u01b0\u1ee3ng?<\/b><\/h2>\n

          \u01afu \u0111\u00e3i thu\u1ebf c\u00f2n l\u1ea1i l\u00e0 m\u1ed9t ph\u1ea7n gi\u00e1 tr\u1ecb c\u1ee7a d\u1ef1 \u00e1n. \u0110\u1ecbnh gi\u00e1 sai ph\u1ea7n n\u00e0y th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, d\u00f2ng ti\u1ec1n sau thu\u1ebf v\u00e0 k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh c\u1ee7a c\u1ea3 hai b\u00ean \u0111\u1ec1u sai theo. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 ba g\u00f3c \u0111\u1ed9 m\u00e0 doanh nghi\u1ec7p c\u1ea7n nh\u00ecn r\u00f5.<\/span><\/p>\n

          Trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh<\/b><\/h3>\n
            \n
          • Th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf c\u00f2n l\u1ea1i t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u00f2ng ti\u1ec1n sau thu\u1ebf c\u1ee7a b\u00ean nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng trong c\u00e1c n\u0103m t\u1edbi.<\/span><\/li>\n
          • N\u1ebfu b\u00ean nh\u1eadn kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u, ph\u1ea7n \u01b0u \u0111\u00e3i n\u00e0y m\u1ea5t \u0111i. Khi \u0111\u00f3, gi\u00e1 mua \u0111\u00e3 tr\u1ea3 cho “d\u1ef1 \u00e1n c\u00f3 \u01b0u \u0111\u00e3i” tr\u1edf n\u00ean cao h\u01a1n gi\u00e1 tr\u1ecb th\u1ef1c.<\/span><\/li>\n
          • Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu b\u00ean nh\u1eadn k\u1ef3 v\u1ecdng \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ea1i \u01b0u \u0111\u00e3i t\u1eeb \u0111\u1ea7u nh\u01b0 d\u1ef1 \u00e1n m\u1edbi, k\u1ef3 v\u1ecdng \u0111\u00f3 kh\u00f4ng c\u00f3 c\u01a1 s\u1edf. \u0110i\u1ec3m b2 kho\u1ea3n 8 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP \u0111\u00e3 lo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p mua l\u1ea1i d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n

            Trong qu\u1ea3n tr\u1ecb thu\u1ebf<\/b><\/h3>\n

            Kho\u1ea3n 7 \u0110i\u1ec1u 23 g\u1eafn quy\u1ec1n k\u1ebf th\u1eeba \u01b0u \u0111\u00e3i v\u1edbi <\/span>tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf TNDN, k\u1ec3 c\u1ea3 ti\u1ec1n ph\u1ea1t n\u1ebfu c\u00f3<\/b>. N\u00f3i c\u00e1ch kh\u00e1c, \u01b0u \u0111\u00e3i v\u00e0 ngh\u0129a v\u1ee5 \u0111i c\u00f9ng nhau trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u00e1i c\u1ea5u tr\u00fac m\u00e0 kho\u1ea3n n\u00e0y li\u1ec7t k\u00ea. Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 thu\u1ebf t\u1ed3n \u0111\u1ecdng c\u1ee7a d\u1ef1 \u00e1n tr\u01b0\u1edbc khi ch\u1ed1t giao d\u1ecbch, kh\u00f4ng ch\u1ec9 nh\u00ecn v\u00e0o ph\u1ea7n \u01b0u \u0111\u00e3i.<\/span><\/p>\n

            V\u1edbi b\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng, C\u00f4ng v\u0103n 8293\/TNI-QLDN1 x\u00e1c \u0111\u1ecbnh \u01b0u \u0111\u00e3i ch\u1ec9 \u00e1p d\u1ee5ng cho thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a d\u1ef1 \u00e1n <\/span>\u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ho\u00e0n t\u1ea5t chuy\u1ec3n nh\u01b0\u1ee3ng<\/b>. V\u00ec v\u1eady, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u1ed1c ho\u00e0n t\u1ea5t chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ebft \u0111\u1ecbnh ph\u1ea7n thu nh\u1eadp n\u00e0o \u0111\u01b0\u1ee3c t\u00ednh \u01b0u \u0111\u00e3i trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

            Trong ki\u1ec3m to\u00e1n v\u00e0 thanh tra thu\u1ebf<\/b><\/h3>\n

            From this perspective <\/span>MAN \u2013 Master Accountant Network<\/b>, \u01b0u \u0111\u00e3i thu\u1ebf TNDN l\u00e0 kho\u1ea3n m\u1ee5c th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean ki\u1ec3m tra k\u1ef9, v\u00ec sai s\u00f3t k\u00e9o theo truy thu cho nhi\u1ec1u n\u0103m. H\u1ed3 s\u01a1 ch\u1ee9ng minh d\u1ef1 \u00e1n “ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n \u0111\u00fang m\u1ee5c ti\u00eau” v\u00e0 “\u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u” l\u00e0 th\u1ee9 b\u00ean nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea3i gi\u1eef \u0111\u1ea7y \u0111\u1ee7 trong su\u1ed1t th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i. Thi\u1ebfu h\u1ed3 s\u01a1 n\u00e0y, r\u1ee7i ro thu\u1ebf g\u1ea7n nh\u01b0 ch\u1eafc ch\u1eafn x\u1ea3y ra khi b\u1ecb ki\u1ec3m tra.<\/span><\/p>\n

            Ai ch\u1ecbu t\u00e1c \u0111\u1ed9ng v\u00e0 c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n g\u00ec khi chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0?<\/b><\/h2>\n

            C\u00f4ng v\u0103n 8293\/TNI-QLDN1 n\u0103m 2026 c\u1ee7a Thu\u1ebf t\u1ec9nh T\u00e2y Ninh t\u00e1ch b\u1ea1ch ba nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng. M\u1ed7i nh\u00f3m c\u00f3 \u0111i\u1ec1u ki\u1ec7n ri\u00eang v\u00e0 kh\u00f4ng th\u1ec3 \u00e1p d\u1ee5ng l\u1eabn cho nhau.<\/span><\/p>\n

            B\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i<\/b><\/h3>\n
              \n
            • \u0110\u01b0\u1ee3c ti\u1ebfp t\u1ee5c h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a d\u1ef1 \u00e1n <\/span>\u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ho\u00e0n t\u1ea5t chuy\u1ec3n nh\u01b0\u1ee3ng<\/b>.<\/span><\/li>\n
            • \u0110i\u1ec1u ki\u1ec7n: trong k\u1ef3 t\u00ednh thu\u1ebf, b\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng v\u1eabn \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i.<\/span><\/li>\n
            • Sau th\u1eddi \u0111i\u1ec3m ho\u00e0n t\u1ea5t chuy\u1ec3n nh\u01b0\u1ee3ng, thu nh\u1eadp c\u1ee7a d\u1ef1 \u00e1n kh\u00f4ng c\u00f2n thu\u1ed9c b\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/li>\n<\/ul>\n

              B\u00ean nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n<\/b><\/h3>\n
                \n
              • \u0110\u01b0\u1ee3c k\u1ebf th\u1eeba <\/span>m\u1ee9c \u01b0u \u0111\u00e3i v\u00e0 th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf TNDN c\u00f2n l\u1ea1i<\/b> c\u1ee7a d\u1ef1 \u00e1n.<\/span><\/li>\n
              • \u0110i\u1ec1u ki\u1ec7n th\u1ee9 nh\u1ea5t: ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n \u0111\u00fang m\u1ee5c ti\u00eau d\u1ef1 \u00e1n.<\/span><\/li>\n
              • \u0110i\u1ec1u ki\u1ec7n th\u1ee9 hai: \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i theo Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u.<\/span><\/li>\n
              • Kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo di\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, v\u00ec d\u1ef1 \u00e1n h\u00ecnh th\u00e0nh t\u1eeb chuy\u1ec3n \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu, bao g\u1ed3m mua l\u1ea1i d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang ho\u1ea1t \u0111\u1ed9ng (\u0111i\u1ec3m b2 kho\u1ea3n 8 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP).<\/span><\/li>\n<\/ul>\n

                Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n m\u1edbi song song v\u1edbi d\u1ef1 \u00e1n \u0111ang chuy\u1ec3n nh\u01b0\u1ee3ng<\/b><\/h3>\n

                \u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 trong C\u00f4ng v\u0103n 8293\/TNI-QLDN1. C\u00f4ng ty c\u00f3 D\u1ef1 \u00e1n 1 \u0111ang chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 cho D\u1ef1 \u00e1n 2 t\u1ea1i khu c\u00f4ng nghi\u1ec7p TMTC thu\u1ed9c Khu kinh t\u1ebf c\u1eeda kh\u1ea9u M\u1ed9c B\u00e0i.<\/span><\/p>\n

                  \n
                • D\u1ef1 \u00e1n 2 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 <\/span>d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi<\/b> n\u1ebfu \u0111\u1ed9c l\u1eadp v\u1edbi D\u1ef1 \u00e1n 1 v\u00e0 kh\u00f4ng h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c chia, t\u00e1ch, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ho\u1eb7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a D\u1ef1 \u00e1n 1 \u0111ang ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n
                • Khi \u0111\u00f3, D\u1ef1 \u00e1n 2 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP. Thu nh\u1eadp t\u1eeb D\u1ef1 \u00e1n 2 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1ed9c l\u1eadp, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i c\u1ee7a D\u1ef1 \u00e1n 1.<\/span><\/li>\n
                • Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu c\u00f4ng ty <\/span>\u0111i\u1ec1u chuy\u1ec3n nh\u00e2n s\u1ef1, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ho\u1eb7c t\u00e0i s\u1ea3n t\u1eeb D\u1ef1 \u00e1n 1 sang D\u1ef1 \u00e1n 2 tr\u01b0\u1edbc khi chuy\u1ec3n nh\u01b0\u1ee3ng<\/b>, D\u1ef1 \u00e1n 2 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo di\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi theo kho\u1ea3n 8 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n

                  C\u00e1c m\u1ed1c th\u1eddi gian c\u1ea7n theo d\u00f5i<\/b><\/h3>\n\n\n\n\n\n\n\n\n
                  M\u1ed1c<\/b><\/td>\nContent<\/b><\/td>\n\u00dd ngh\u0129a v\u1edbi giao d\u1ecbch<\/b><\/td>\n<\/tr>\n
                  01\/10\/2025<\/span><\/td>\nLu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c<\/span><\/td>\nKhung ph\u00e1p l\u00fd thu\u1ebf TNDN m\u1edbi<\/span><\/td>\n<\/tr>\n
                  15\/12\/2025<\/span><\/td>\nNgh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP ban h\u00e0nh v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025<\/span><\/td>\nC\u0103n c\u1ee9 \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i t\u1ea1i \u0110i\u1ec1u 23<\/span><\/td>\n<\/tr>\n
                  01\/3\/2026<\/span><\/td>\nLu\u1eadt \u0110\u1ea7u t\u01b0 s\u1ed1 143\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c<\/span><\/td>\nC\u0103n c\u1ee9 chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n t\u1ea1i \u0110i\u1ec1u 34<\/span><\/td>\n<\/tr>\n
                  Th\u1eddi \u0111i\u1ec3m ho\u00e0n t\u1ea5t chuy\u1ec3n nh\u01b0\u1ee3ng<\/span><\/td>\nDo hai b\u00ean x\u00e1c l\u1eadp theo h\u1ed3 s\u01a1 chuy\u1ec3n nh\u01b0\u1ee3ng<\/span><\/td>\nRanh gi\u1edbi thu nh\u1eadp \u01b0u \u0111\u00e3i gi\u1eefa b\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 b\u00ean nh\u1eadn<\/span><\/td>\n<\/tr>\n
                  K\u1ef3 t\u00ednh thu\u1ebf c\u00f3 giao d\u1ecbch<\/span><\/td>\nK\u1ef3 t\u00ednh thu\u1ebf TNDN c\u1ee7a b\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng<\/span><\/td>\nB\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea3i v\u1eabn \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i trong k\u1ef3 n\u00e0y<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                  Nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00e0o \u0111i\u1ec1u ch\u1ec9nh vi\u1ec7c k\u1ebf th\u1eeba \u01b0u \u0111\u00e3i thu\u1ebf TNDN khi chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n?<\/b><\/h2>\n

                  B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n m\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu khi chu\u1ea9n b\u1ecb giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n
                  B\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111i\u1ec1u ch\u1ec9nh vi\u1ec7c k\u1ebf th\u1eeba \u01b0u \u0111\u00e3i thu\u1ebf TNDN khi chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n<\/b><\/caption>\n
                  Document<\/b><\/td>\nNumber and date of issuance<\/b><\/td>\nRelated content<\/b><\/td>\n<\/tr>\n
                  Law on Corporate Income Tax<\/span><\/td>\nS\u1ed1 67\/2025\/QH15, hi\u1ec7u l\u1ef1c t\u1eeb 01\/10\/2025<\/span><\/td>\n\u0110i\u1ec1u 18 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i; kho\u1ea3n 2 \u0110i\u1ec1u 9 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/td>\n<\/tr>\n
                  Lu\u1eadt \u0110\u1ea7u t\u01b0 2025<\/span><\/td>\nS\u1ed1 143\/2025\/QH15, Qu\u1ed1c h\u1ed9i th\u00f4ng qua ng\u00e0y 11\/12\/2025, hi\u1ec7u l\u1ef1c t\u1eeb 01\/3\/2026<\/span><\/td>\n\u0110i\u1ec1u 34: nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n d\u1ef1 \u00e1n khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/span><\/td>\n<\/tr>\n
                  Decree 320\/2025\/ND-CP<\/span><\/td>\nNg\u00e0y 15\/12\/2025<\/span><\/td>\nKho\u1ea3n 7, kho\u1ea3n 8 \u0110i\u1ec1u 23: k\u1ebf th\u1eeba \u01b0u \u0111\u00e3i v\u00e0 lo\u1ea1i tr\u1eeb \u01b0u \u0111\u00e3i d\u1ef1 \u00e1n m\u1edbi; \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 18: \u01b0u \u0111\u00e3i theo \u0111\u1ecba b\u00e0n; \u0110i\u1ec1u 9, \u0110i\u1ec1u 10: chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/td>\n<\/tr>\n
                  Decree 181\/2025\/ND-CP<\/span><\/td>\nJuly 1, 2025<\/span><\/td>\nKho\u1ea3n 2 \u0110i\u1ec1u 30: ho\u00e0n thu\u1ebf GTGT v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n<\/span><\/td>\n<\/tr>\n
                  Decree 253\/2026\/ND-CP<\/span><\/td>\nJune 30, 2026<\/span><\/td>\n\u0110i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 8: th\u00f9 lao d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh l\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng; \u0110i\u1ec1u 50: kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/span><\/td>\n<\/tr>\n
                  C\u00f4ng v\u0103n 8293\/TNI-QLDN1<\/span><\/td>\nThu\u1ebf t\u1ec9nh T\u00e2y Ninh, n\u0103m 2026<\/span><\/td>\nNgh\u0129a v\u1ee5 thu\u1ebf v\u00e0 \u01b0u \u0111\u00e3i thu\u1ebf TNDN khi chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/span><\/td>\n<\/tr>\n
                  C\u00f4ng v\u0103n 6331\/QNG-QLDN1<\/span><\/td>\nThu\u1ebf t\u1ec9nh Qu\u1ea3ng Ng\u00e3i, n\u0103m 2026<\/span><\/td>\nThu\u1ebf TNDN, TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n chi thu\u00ea c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                  Khi n\u00e0o d\u1ef1 \u00e1n thu\u1ed9c ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT?<\/b><\/h3>\n

                  Giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng th\u01b0\u1eddng di\u1ec5n ra khi d\u1ef1 \u00e1n c\u00f2n trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0. V\u00ec v\u1eady, quy\u1ec1n ho\u00e0n thu\u1ebf GTGT c\u1ee7a d\u1ef1 \u00e1n c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t. Kho\u1ea3n 2 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n

                  \n

                  “2. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y:<\/span><\/p>\n

                  a) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0, ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c: gi\u1ea5y ph\u00e9p ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1eb7c v\u0103n b\u1ea3n x\u00e1c nh\u1eadn, ch\u1ea5p thu\u1eadn.<\/span><\/p>\n

                  b) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0, ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh ch\u01b0a ph\u1ea3i \u0111\u1ec1 ngh\u1ecb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c: gi\u1ea5y ph\u00e9p ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1eb7c v\u0103n b\u1ea3n x\u00e1c nh\u1eadn, ch\u1ea5p thu\u1eadn.<\/span><\/p>\n

                  c) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0, ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh kh\u00f4ng ph\u1ea3i c\u00f3 gi\u1ea5y kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c: gi\u1ea5y ph\u00e9p ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1eb7c v\u0103n b\u1ea3n x\u00e1c nh\u1eadn, ch\u1ea5p thu\u1eadn.”<\/span><\/p><\/blockquote>\n

                  T\u00f3m l\u1ea1i, d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT n\u1ebfu thu\u1ed9c m\u1ed9t trong ba tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n