{"id":4202,"date":"2026-01-12T11:57:32","date_gmt":"2026-01-12T04:57:32","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=4202"},"modified":"2026-01-12T11:57:32","modified_gmt":"2026-01-12T04:57:32","slug":"cong-van-so-6068","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-so-6068\/","title":{"rendered":"\u5b98\u65b9\u51fd\u4ef6\u7f16\u53f7 6068\/CT-CS\uff1a\u65b0\u7684\u589e\u503c\u7a0e\u9000\u7a0e\u653f\u7b56\u662f\u5426\u9002\u7528\u4e8e 2025 \u5e74 7 \u6708 1 \u65e5\u4e4b\u524d\u4ea7\u751f\u7684\u589e\u503c\u7a0e\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-6068-CT-CS-2025-chinh-sach-thue-gia-tri-gia-tang-685751.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS<\/span><\/a><span style=\"font-weight: 400;\"> do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 17\/12\/2025 \u0111\u00e3 l\u00e0m r\u00f5 m\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p, k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n quan t\u00e2m nh\u1ea5t hi\u1ec7n nay: thu\u1ebf GTGT ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/7\/2025 c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf m\u1edbi theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> hay kh\u00f4ng. N\u1ed9i dung c\u00f4ng v\u0103n n\u00e0y c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro thu\u1ebf v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp ch\u00ednh s\u00e1ch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh nhi\u1ec1u quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf GTGT \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t t\u1eeb ng\u00e0y 01\/7\/2025, C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS \u0111\u00f3ng vai tr\u00f2 nh\u01b0 \u201ckim ch\u1ec9 nam\u201d gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch, tr\u00e1nh sai s\u00f3t d\u1eabn \u0111\u1ebfn b\u1ecb t\u1eeb ch\u1ed1i ho\u00e0n thu\u1ebf ho\u1eb7c thanh tra truy thu. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch to\u00e0n di\u1ec7n quy \u0111\u1ecbnh ph\u00e1p l\u00fd, c\u00e1ch \u00e1p d\u1ee5ng th\u1ef1c ti\u1ec5n v\u00e0 l\u01b0u \u00fd quan tr\u1ecdng cho k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n \u2013 thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng quan C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS v\u00e0 b\u1ed1i c\u1ea3nh ban h\u00e0nh<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS \u0111\u01b0\u1ee3c ban h\u00e0nh trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">thu\u1ebf GTGT<\/span><\/a><span style=\"font-weight: 400;\"> c\u00f3 s\u1ef1 thay \u0111\u1ed5i l\u1edbn k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2025 khi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c. \u0110\u00e2y l\u00e0 ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1ee7 t\u1ee5c <\/span><a href=\"https:\/\/thue.man.net.vn\/hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">ho\u00e0n thu\u1ebf GTGT<\/span><\/a><span style=\"font-weight: 400;\">, thay th\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i nhi\u1ec1u n\u1ed9i dung tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n<figure id=\"attachment_4206\" aria-describedby=\"caption-attachment-4206\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4206\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Tong-quan-Cong-van-so-6068_CT-CS-va-boi-canh-ban-hanh.jpg\" alt=\"T\u1ed5ng quan C\u00f4ng v\u0103n s\u1ed1 6068_CT-CS v\u00e0 b\u1ed1i c\u1ea3nh ban h\u00e0nh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Tong-quan-Cong-van-so-6068_CT-CS-va-boi-canh-ban-hanh.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Tong-quan-Cong-van-so-6068_CT-CS-va-boi-canh-ban-hanh-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Tong-quan-Cong-van-so-6068_CT-CS-va-boi-canh-ban-hanh-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Tong-quan-Cong-van-so-6068_CT-CS-va-boi-canh-ban-hanh-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Tong-quan-Cong-van-so-6068_CT-CS-va-boi-canh-ban-hanh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4206\" class=\"wp-caption-text\">T\u1ed5ng quan C\u00f4ng v\u0103n s\u1ed1 6068_CT-CS v\u00e0 b\u1ed1i c\u1ea3nh ban h\u00e0nh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u1ee5c Thu\u1ebf, th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf l\u00e0 hai y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh s\u00e1ch \u00e1p d\u1ee5ng. C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS kh\u00f4ng ch\u1ec9 gi\u1ea3i th\u00edch nguy\u00ean t\u1eafc ph\u00e1p l\u00fd m\u00e0 c\u00f2n h\u01b0\u1edbng d\u1eabn c\u00e1ch \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t tr\u00ean to\u00e0n h\u1ec7 th\u1ed1ng thu\u1ebf, h\u1ea1n ch\u1ebf c\u00e1ch hi\u1ec3u kh\u00e1c nhau gi\u1eefa c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c vi\u1ec7n d\u1eabn trong C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u00e0m r\u00f5 vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu\u1ebf ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/7\/2025, C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS \u0111\u00e3 vi\u1ec7n d\u1eabn \u0111\u1ea7y \u0111\u1ee7 c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u00f3 li\u00ean quan. Tr\u1ecdng t\u00e2m l\u00e0 hi\u1ec7u l\u1ef1c thi h\u00e0nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP v\u00e0 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng ph\u00e1p lu\u1eadt theo Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang hi\u1ec7u l\u1ef1c c\u1ee7a v\u0103n b\u1ea3n v\u00e0 th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p, k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n tr\u00e1nh \u00e1p d\u1ee5ng sai quy \u0111\u1ecbnh ho\u00e0n thu\u1ebf GTGT trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp ch\u00ednh s\u00e1ch.<\/span><\/p>\n<figure id=\"attachment_4203\" aria-describedby=\"caption-attachment-4203\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4203\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-duoc-vien-dan-trong-Cong-van-so-6068_CT-CS.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c vi\u1ec7n d\u1eabn trong C\u00f4ng v\u0103n s\u1ed1 6068_CT-CS\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-duoc-vien-dan-trong-Cong-van-so-6068_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-duoc-vien-dan-trong-Cong-van-so-6068_CT-CS-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-duoc-vien-dan-trong-Cong-van-so-6068_CT-CS-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-duoc-vien-dan-trong-Cong-van-so-6068_CT-CS-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-duoc-vien-dan-trong-Cong-van-so-6068_CT-CS-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4203\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c vi\u1ec7n d\u1eabn trong C\u00f4ng v\u0103n s\u1ed1 6068_CT-CS<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><b>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP v\u00e0 hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2025. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh hi\u1ec7u l\u1ef1c c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 ph\u00e2n t\u00edch c\u00e2u h\u1ecfi li\u1ec7u thu\u1ebf GTGT ph\u00e1t sinh tr\u01b0\u1edbc 01\/7\/2025 c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch m\u1edbi hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng ph\u00e1p lu\u1eadt theo Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS vi\u1ec7n d\u1eabn \u0110i\u1ec1u 58 Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt, theo \u0111\u00f3:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cV\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi, s\u1ef1 ki\u1ec7n x\u1ea3y ra t\u1ea1i th\u1eddi \u0111i\u1ec3m m\u00e0 v\u0103n b\u1ea3n \u0111\u00f3 \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c.\u201d<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc n\u00e0y kh\u1eb3ng \u0111\u1ecbnh r\u00f5: ch\u00ednh s\u00e1ch thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng trong v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Thu\u1ebf GTGT ph\u00e1t sinh tr\u01b0\u1edbc 01\/7\/2025 c\u00f3 \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf m\u1edbi kh\u00f4ng?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo k\u1ebft lu\u1eadn t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS, thu\u1ebf GTGT ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/7\/2025 <\/span><b>kh\u00f4ng t\u1ef1 \u0111\u1ed9ng \u00e1p d\u1ee5ng<\/b><span style=\"font-weight: 400;\"> ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP. Vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o <\/span><b>k\u1ef3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ch\u1ec9 th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, n\u1ebfu doanh nghi\u1ec7p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT theo th\u00e1ng ho\u1eb7c qu\u00fd n\u00e0o th\u00ec s\u1ebd \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf GTGT \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ee7a th\u00e1ng, qu\u00fd \u0111\u00f3. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t m\u00e0 k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS \u0111\u00e3 l\u00e0m r\u00f5 m\u1ed1i quan h\u1ec7 gi\u1eefa th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu\u1ebf, th\u1eddi \u0111i\u1ec3m \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf v\u00e0 th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u theo C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS l\u00e0m r\u00f5 c\u00e1ch x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT trong b\u1ed1i c\u1ea3nh thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u1eeb ng\u00e0y 01\/7\/2025. N\u1ed9i dung c\u00f4ng v\u0103n t\u1eadp trung v\u00e0o m\u1ed1i li\u00ean h\u1ec7 gi\u1eefa s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd v\u00e0 hi\u1ec7u l\u1ef1c c\u1ee7a quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u \u00e1p d\u1ee5ng \u0111\u00fang ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf, h\u1ea1n ch\u1ebf r\u1ee7i ro khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, thanh tra h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo n\u1ed9i dung C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS, tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh trong th\u00e1ng ho\u1eb7c qu\u00fd c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ho\u00e0n thu\u1ebf GTGT:<\/span><\/p>\n<figure id=\"attachment_4207\" aria-describedby=\"caption-attachment-4207\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4207\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Truong-hop-hang-hoa-dich-vu-xuat-khau-theo-Cong-van-so-6068_CT-CS.jpg\" alt=\"Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u theo C\u00f4ng v\u0103n s\u1ed1 6068_CT-CS\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Truong-hop-hang-hoa-dich-vu-xuat-khau-theo-Cong-van-so-6068_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Truong-hop-hang-hoa-dich-vu-xuat-khau-theo-Cong-van-so-6068_CT-CS-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Truong-hop-hang-hoa-dich-vu-xuat-khau-theo-Cong-van-so-6068_CT-CS-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Truong-hop-hang-hoa-dich-vu-xuat-khau-theo-Cong-van-so-6068_CT-CS-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Truong-hop-hang-hoa-dich-vu-xuat-khau-theo-Cong-van-so-6068_CT-CS-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4207\" class=\"wp-caption-text\">Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u theo C\u00f4ng v\u0103n s\u1ed1 6068_CT-CS<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb <\/span><b>300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf GTGT<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf h\u1ee3p l\u1ec7 theo ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y \u00e1p d\u1ee5ng c\u1ea3 cho giai \u0111o\u1ea1n tr\u01b0\u1edbc v\u00e0 sau ng\u00e0y 01\/7\/2025, nh\u01b0ng ch\u00ednh s\u00e1ch c\u1ee5 th\u1ec3 s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u00c1p d\u1ee5ng ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf theo th\u00e1ng, qu\u00fd<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS nh\u1ea5n m\u1ea1nh: doanh nghi\u1ec7p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT theo th\u00e1ng, qu\u00fd n\u00e0o th\u00ec \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf GTGT c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi th\u00e1ng, qu\u00fd \u0111\u00f3. \u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc mang t\u00ednh quy\u1ebft \u0111\u1ecbnh trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp ch\u00ednh s\u00e1ch.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>So s\u00e1nh ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf GTGT tr\u01b0\u1edbc v\u00e0 sau 01\/7\/2025<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u00e0m r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t trong ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf GTGT tr\u01b0\u1edbc v\u00e0 sau ng\u00e0y 01\/7\/2025, C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1eb7t trong m\u1ed1i t\u01b0\u01a1ng quan v\u1edbi c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt t\u01b0\u01a1ng \u1ee9ng t\u1eebng giai \u0111o\u1ea1n. Vi\u1ec7c so s\u00e1nh c\u00e1c ti\u00eau ch\u00ed tr\u1ecdng y\u1ebfu nh\u01b0 v\u0103n b\u1ea3n \u00e1p d\u1ee5ng, \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf, nguy\u00ean t\u1eafc ph\u00e1p l\u00fd v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro b\u1ecb ki\u1ec3m tra gi\u00fap k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u00e0 doanh nghi\u1ec7p nh\u1eadn di\u1ec7n r\u00f5 t\u00e1c \u0111\u1ed9ng th\u1ef1c ti\u1ec5n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP khi l\u1eadp v\u00e0 so\u00e1t x\u00e9t h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT.<\/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 ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf GTGT tr\u01b0\u1edbc v\u00e0 sau 01\/7\/2025<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ti\u00eau ch\u00ed<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1edbc 01\/7\/2025<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1eeb 01\/7\/2025 theo N\u0110 181\/2025\/N\u0110-CP<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n \u00e1p d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt GTGT, Ngh\u1ecb \u0111\u1ecbnh c\u0169<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Linh ho\u1ea1t h\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Si\u1ebft ch\u1eb7t \u0111i\u1ec1u ki\u1ec7n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo k\u1ef3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo k\u1ef3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc ph\u00e1p l\u00fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng h\u1ed3i t\u1ed1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng h\u1ed3i t\u1ed1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">R\u1ee7i ro b\u1ecb ki\u1ec3m tra<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Trung b\u00ecnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cao h\u01a1n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng tr\u00ean gi\u00fap k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n d\u1ec5 d\u00e0ng h\u00ecnh dung s\u1ef1 kh\u00e1c bi\u1ec7t khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS v\u00e0o th\u1ef1c ti\u1ec5n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00e1c \u0111\u1ed9ng th\u1ef1c ti\u1ec5n c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb thu\u1ebf GTGT c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ef3 ho\u00e0n thu\u1ebf kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn d\u00f2ng ti\u1ec1n m\u00e0 c\u00f2n quy\u1ebft \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 r\u1ee7i ro khi b\u1ecb thanh tra, ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<figure id=\"attachment_4205\" aria-describedby=\"caption-attachment-4205\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4205\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Tac-dong-thuc-tien-cua-Cong-van-so-6068_CT-CS-doi-voi-doanh-nghiep.jpg\" alt=\"T\u00e1c \u0111\u1ed9ng th\u1ef1c ti\u1ec5n c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 6068_CT-CS \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Tac-dong-thuc-tien-cua-Cong-van-so-6068_CT-CS-doi-voi-doanh-nghiep.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Tac-dong-thuc-tien-cua-Cong-van-so-6068_CT-CS-doi-voi-doanh-nghiep-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Tac-dong-thuc-tien-cua-Cong-van-so-6068_CT-CS-doi-voi-doanh-nghiep-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Tac-dong-thuc-tien-cua-Cong-van-so-6068_CT-CS-doi-voi-doanh-nghiep-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Tac-dong-thuc-tien-cua-Cong-van-so-6068_CT-CS-doi-voi-doanh-nghiep-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4205\" class=\"wp-caption-text\">T\u00e1c \u0111\u1ed9ng th\u1ef1c ti\u1ec5n c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 6068_CT-CS \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n l\u1edbn c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, ph\u00e2n lo\u1ea1i r\u00f5 ph\u00e1t sinh theo t\u1eebng th\u00e1ng, qu\u00fd \u0111\u1ec3 l\u1eadp k\u1ebf ho\u1ea1ch ho\u00e0n thu\u1ebf ph\u00f9 h\u1ee3p. Trong th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p b\u1ecb t\u1eeb ch\u1ed1i ho\u00e0n thu\u1ebf do \u00e1p d\u1ee5ng sai ch\u00ednh s\u00e1ch trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>G\u00f3c nh\u00ecn k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n \u2013 thu\u1ebf v\u1ec1 C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb g\u00f3c \u0111\u1ed9 chuy\u00ean m\u00f4n, C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS gi\u00fap chu\u1ea9n h\u00f3a c\u00e1ch hi\u1ec3u v\u00e0 c\u00e1ch \u00e1p d\u1ee5ng ph\u00e1p lu\u1eadt thu\u1ebf GTGT trong to\u00e0n h\u1ec7 th\u1ed1ng. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e1nh gi\u00e1 t\u00ednh tu\u00e2n th\u1ee7 khi so\u00e1t x\u00e9t b\u00e1o c\u00e1o thu\u1ebf v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi k\u1ebf to\u00e1n, c\u00f4ng v\u0103n n\u00e0y l\u00e0 t\u00e0i li\u1ec7u b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eafm r\u00f5 khi l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT n\u0103m 2025\u20132026. Vi\u1ec7c hi\u1ec3u sai ho\u1eb7c \u00e1p d\u1ee5ng kh\u00f4ng \u0111\u00fang c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro truy thu, ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 \u1ea3nh h\u01b0\u1edfng uy t\u00edn doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>K\u1ebft lu\u1eadn<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u00f3 gi\u00e1 tr\u1ecb th\u1ef1c ti\u1ec5n cao, gi\u00fap doanh nghi\u1ec7p, k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u00fang ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf GTGT trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp tr\u01b0\u1edbc v\u00e0 sau ng\u00e0y 01\/7\/2025. Vi\u1ec7c hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang c\u00f4ng v\u0103n n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ho\u00e0n thu\u1ebf m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1p l\u00fd v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh ch\u00ednh s\u00e1ch thu\u1ebf ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd, MAN \u2013 Master Accountant Network s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p v\u1edbi c\u00e1c <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">k\u1ebf to\u00e1n thu\u1ebf<\/span><\/a><span style=\"font-weight: 400;\">, so\u00e1t x\u00e9t h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT, gi\u00fap \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh. Li\u00ean h\u1ec7 MAN ngay h\u00f4m nay \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u v\u00e0 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u00f4ng tin li\u00ean h\u1ec7 d\u1ecbch v\u1ee5 t\u1ea1i MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p li\u00ean quan C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3>Thu\u1ebf GTGT ph\u00e1t sinh tr\u01b0\u1edbc 01\/7\/2025 c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n theo ch\u00ednh s\u00e1ch m\u1edbi kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS, kh\u00f4ng c\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu\u1ebf m\u00e0 c\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf theo th\u00e1ng, qu\u00fd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh s\u00e1ch \u00e1p d\u1ee5ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3>Doanh nghi\u1ec7p n\u00ean n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf tr\u01b0\u1edbc hay sau 01\/7\/2025?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tVi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 c\u1ea7n \u0111\u01b0\u1ee3c c\u00e2n nh\u1eafc k\u1ef9 d\u1ef1a tr\u00ean \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf v\u00e0 ch\u00ednh s\u00e1ch \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1, \u0111\u00fang nh\u01b0 n\u1ed9i dung C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS \u0111\u00e3 n\u00eau.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Thu\u1ebf GTGT ph\u00e1t sinh tr\u01b0\u1edbc 01\/7\/2025 c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n theo ch\u00ednh s\u00e1ch m\u1edbi kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS, kh\u00f4ng c\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu\u1ebf m\u00e0 c\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb 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s\u00e1ch ho\u00e0n thu\u1ebf m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP hay kh\u00f4ng. N\u1ed9i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4204,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2,7],"tags":[],"class_list":["post-4202","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-gtgt","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4202","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=4202"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4202\/revisions"}],"predecessor-version":[{"id":4208,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4202\/revisions\/4208"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4204"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4202"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4202"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4202"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}