{"id":4521,"date":"2026-02-06T11:47:20","date_gmt":"2026-02-06T04:47:20","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=4521"},"modified":"2026-02-09T08:22:29","modified_gmt":"2026-02-09T01:22:29","slug":"cong-van-so-246","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-so-246\/","title":{"rendered":"\u5b98\u65b9\u6587\u4ef6\u7b2c246\/CT-CS\u53f7\uff1a2026\u5e74\u53d1\u7968\u548c\u7a0e\u52a1\u7ba1\u7406\u6700\u65b0\u6307\u5357"},"content":{"rendered":"

C\u00f4ng v\u0103n s\u1ed1 246\/ CT-CS<\/span><\/a> ng\u00e0y 15\/01\/2026 c\u1ee7a C\u1ee5c Thu\u1ebf l\u00e0 v\u0103n b\u1ea3n \u0111\u1ecbnh h\u01b0\u1edbng quan tr\u1ecdng, gi\u1ea3i quy\u1ebft v\u01b0\u1edbng m\u1eafc v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf. Vi\u1ec7c ra \u0111\u1eddi c\u1ee7a c\u00f4ng v\u0103n n\u00e0y nh\u1eb1m l\u00e0m r\u00f5 c\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u1ea1i <\/span>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP<\/span><\/a>, b\u1ed5 sung cho Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP. \u0110\u1ed1i v\u1edbi k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n, n\u1ed9i dung n\u00e0y l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd tr\u1ecdng y\u1ebfu \u0111\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc r\u1ee7i ro thanh tra.<\/span><\/p>\n

S\u1ef1 xu\u1ea5t hi\u1ec7n c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 246\/ CT-CS gi\u00fap doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi thay \u0111\u1ed5i v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 ph\u00e2n b\u1ed5 thu\u1ebf GTGT t\u1eadp trung. Trong b\u1ed1i c\u1ea3nh ng\u00e0nh thu\u1ebf si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd r\u1ee7i ro, vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c tr\u00edch d\u1eabn ph\u00e1p lu\u1eadt nh\u01b0 \u0110i\u1ec1u 4 v\u00e0 \u0110i\u1ec1u 13 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch s\u00e2u kh\u00eda c\u1ea1nh k\u1ef9 thu\u1eadt chuy\u00ean ng\u00e0nh \u0111\u1ec3 qu\u00fd \u0111\u1ed9c gi\u1ea3 c\u00f3 c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n nh\u1ea5t.<\/span><\/p>\n

T\u1ed5ng quan v\u1ec1 c\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 246\/ CT-CS<\/b><\/h2>\n
\"T\u1ed5ng
T\u1ed5ng quan v\u1ec1 c\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 246_ CT-CS<\/figcaption><\/figure>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 C\u00f4ng v\u0103n s\u1ed1 246\/ CT-CS, ch\u00fang ta c\u1ea7n nh\u00ecn v\u00e0o h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf tr\u00edch d\u1eabn. \u0110\u00e2y l\u00e0 s\u1ef1 k\u1ebft h\u1ee3p gi\u1eefa c\u00e1c ngh\u1ecb \u0111\u1ecbnh g\u1ed1c v\u00e0 c\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 ph\u00e2n b\u1ed5 ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n

S\u1ef1 li\u00ean k\u1ebft gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/b><\/h3>\n

Ngh\u1ecb \u0111\u1ecbnh 123 l\u00e0 x\u01b0\u01a1ng s\u1ed1ng c\u1ee7a h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i Vi\u1ec7t Nam. Tuy nhi\u00ean, m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh c\u1ea7n c\u1eadp nh\u1eadt \u0111\u1ec3 ph\u00f9 h\u1ee3p th\u1ef1c t\u1ebf kinh doanh \u0111a ng\u00e0nh. C\u00f4ng v\u0103n s\u1ed1 246\/ CT-CS nh\u1ea5n m\u1ea1nh v\u00e0o \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 1 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP, chu\u1ea9n h\u00f3a nguy\u00ean t\u1eafc l\u1eadp v\u00e0 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

Vi\u1ec7c s\u1eeda \u0111\u1ed5i n\u00e0y t\u1eadp trung v\u00e0o t\u00ednh minh b\u1ea1ch v\u00e0 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9. K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd c\u00e1c quy \u0111\u1ecbnh t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 246\/ CT-CS \u0111\u1ec3 tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t do l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m. Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c \u0111i\u1ec1u kho\u1ea3n b\u1ed5 sung s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

Vai tr\u00f2 c\u1ee7a Th\u00f4ng t\u01b0 80\/2021\/TT-BTC trong vi\u1ec7c ph\u00e2n b\u1ed5 thu\u1ebf<\/b><\/h3>\n

B\u00ean c\u1ea1nh v\u1ea5n \u0111\u1ec1 h\u00f3a \u0111\u01a1n, C\u00f4ng v\u0103n s\u1ed1 246\/ CT-CS c\u00f2n gi\u1ea3i quy\u1ebft b\u00e0i to\u00e1n <\/span>k\u00ea khai thu\u1ebf GTGT<\/span><\/a> cho t\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u chi nh\u00e1nh. Th\u00f4ng t\u01b0 80\/2021\/TT-BTC quy \u0111\u1ecbnh r\u00f5 v\u1ec1 vi\u1ec7c h\u1ea1ch to\u00e1n t\u1eadp trung v\u00e0 n\u1ed9p thu\u1ebf t\u1ea1i n\u01a1i c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh kh\u00e1c t\u1ec9nh tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n

S\u1ef1 h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 246\/ CT-CS gi\u00fap lo\u1ea1i b\u1ecf tranh c\u00e3i v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o d\u00f2ng ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 c\u00f4ng b\u1eb1ng gi\u1eefa c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng theo t\u1ef7 l\u1ec7 doanh thu ph\u00e1t sinh th\u1ef1c t\u1ebf. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 ng\u00e2n s\u00e1ch.<\/span><\/p>\n

Ph\u00e2n t\u00edch n\u1ed9i dung chi ti\u1ebft C\u00f4ng v\u0103n s\u1ed1 246\/ CT-CS v\u1ec1 h\u00f3a \u0111\u01a1n<\/b><\/h2>\n

Trong m\u1ee5c 1 c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 246\/ CT-CS, C\u1ee5c Thu\u1ebf l\u01b0u t\u00e2m \u0111\u1ebfn hai kh\u00eda c\u1ea1nh: Nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 s\u1eed d\u1ee5ng phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9.<\/span><\/p>\n

Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo C\u00f4ng v\u0103n s\u1ed1 246\/ CT-CS<\/b><\/h3>\n

C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP, vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c. C\u00f4ng v\u0103n s\u1ed1 246\/ CT-CS ch\u1ec9 r\u00f5 m\u1ecdi giao d\u1ecbch b\u00e1n h\u00e0ng, d\u1ecbch v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay tr\u00ean h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed. Vi\u1ec7c n\u00e0y \u00e1p d\u1ee5ng cho c\u1ea3 h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c ti\u00eau ch\u00ed quan tr\u1ecdng khi th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 246\/ CT-CS:<\/span><\/p>\n\n\n\n\n\n\n
B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c ti\u00eau ch\u00ed quan tr\u1ecdng khi th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 246\/ CT-CS<\/b><\/caption>\n
Ti\u00eau ch\u00ed<\/b><\/td>\nQuy \u0111\u1ecbnh c\u0169 (N\u0110 123)<\/b><\/td>\nQuy \u0111\u1ecbnh m\u1edbi (N\u0110 70 & CV 246)<\/b><\/td>\n<\/tr>\n
Th\u1eddi \u0111i\u1ec3m l\u1eadp<\/span><\/td>\nKhi chuy\u1ec3n giao s\u1edf h\u1eefu\/s\u1eed d\u1ee5ng<\/span><\/td>\nSi\u1ebft ch\u1eb7t d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh t\u1eebng ph\u1ea7n<\/span><\/td>\n<\/tr>\n
Ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n<\/span><\/td>\nT\u00f9y ch\u1ecdn h\u00f3a \u0111\u01a1n\/phi\u1ebfu xu\u1ea5t kho<\/span><\/td>\nB\u1eaft bu\u1ed9c phi\u1ebfu \u0111i\u1ec7n t\u1eed cho n\u1ed9i b\u1ed9<\/span><\/td>\n<\/tr>\n
M\u00e3 c\u01a1 quan thu\u1ebf<\/span><\/td>\nTheo l\u1ed9 tr\u00ecnh<\/span><\/td>\nPh\u1ed5 c\u1eadp cho doanh nghi\u1ec7p r\u1ee7i ro cao<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 v\u00e0 h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd<\/b><\/h3>\n

M\u1ed9t \u0111i\u1ec3m m\u1edbi trong C\u00f4ng v\u0103n s\u1ed1 246\/ CT-CS l\u00e0 \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd. Khi doanh nghi\u1ec7p \u0111i\u1ec1u chuy\u1ec3n h\u00e0ng gi\u1eefa c\u00e1c kho n\u1ed9i b\u1ed9 ho\u1eb7c g\u1eedi \u0111\u1ea1i l\u00fd, vi\u1ec7c s\u1eed d\u1ee5ng phi\u1ebfu xu\u1ea5t kho \u0111i\u1ec7n t\u1eed l\u00e0 b\u1eaft bu\u1ed9c. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u01a1 quan ch\u1ee9c n\u0103ng ki\u1ec3m so\u00e1t lu\u1ed3ng h\u00e0ng l\u01b0u th\u00f4ng.<\/span><\/p>\n

Vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh n\u00e0y, theo C\u00f4ng v\u0103n s\u1ed1 246\/ CT-CS, c\u00f3 th\u1ec3 khi\u1ebfn h\u00e0ng h\u00f3a b\u1ecb coi l\u00e0 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p. R\u1ee7i ro b\u1ecb t\u1ea1m gi\u1eef h\u00e0ng v\u00e0 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh l\u00e0 r\u1ea5t cao. K\u1ebf to\u00e1n kho c\u1ea7n ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi b\u1ed9 ph\u1eadn thu\u1ebf \u0111\u1ec3 ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb \u0111\u00fang quy tr\u00ecnh.<\/span><\/p>\n

K\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 246\/ CT-CS<\/b><\/h2>\n
\"K\u00ea
K\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 246_ CT-CS<\/figcaption><\/figure>\n

M\u1ee5c 2 c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 246\/ CT-CS t\u1eadp trung v\u00e0o Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC. C\u00e1c v\u0103n b\u1ea3n n\u00e0y gi\u1ea3i quy\u1ebft v\u01b0\u1edbng m\u1eafc v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m v\u00e0 ph\u01b0\u01a1ng th\u1ee9c ph\u00e2n b\u1ed5 ngh\u0129a v\u1ee5 thu\u1ebf cho c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n

\u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/b><\/h3>\n

Theo C\u00f4ng v\u0103n s\u1ed1 246\/ CT-CS, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng l\u00e0 h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp hay ph\u1ee5 thu\u1ed9c. C\u0103n c\u1ee9 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, h\u1ed3 s\u01a1 khai thu\u1ebf n\u1ed9p t\u1ea1i c\u01a1 quan qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u1ee5 s\u1edf ch\u00ednh. Tuy nhi\u00ean, n\u1ebfu c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c t\u1ea1i t\u1ec9nh kh\u00e1c, vi\u1ec7c n\u1ed9p thu\u1ebf ph\u1ea3i tu\u00e2n theo nguy\u00ean t\u1eafc ph\u00e2n b\u1ed5.<\/span><\/p>\n

C\u00f4ng th\u1ee9c ph\u00e2n b\u1ed5 ngh\u0129a v\u1ee5 thu\u1ebf GTGT<\/b><\/h3>\n

D\u1ef1a tr\u00ean Th\u00f4ng t\u01b0 80\/2021\/TT-BTC t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 246\/ CT-CS, vi\u1ec7c ph\u00e2n b\u1ed5 <\/span>thu\u1ebf GTGT<\/span><\/a> chi nh\u00e1nh \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 doanh thu. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i ng\u00e2n s\u00e1ch cho \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf. K\u1ebf to\u00e1n c\u1ea7n t\u00ednh to\u00e1n ch\u00ednh x\u00e1c s\u1ed1 li\u1ec7u \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai m\u1eabu 01\/GTGT.<\/span><\/p>\n

B\u1ea3ng v\u00ed d\u1ee5 t\u00ednh ph\u00e2n b\u1ed5 theo C\u00f4ng v\u0103n s\u1ed1 246\/ CT-CS:<\/b><\/p>\n

Gi\u1ea3 s\u1eed C\u00f4ng ty A t\u1ea1i H\u00e0 N\u1ed9i c\u00f3 chi nh\u00e1nh s\u1ea3n xu\u1ea5t t\u1ea1i Qu\u1ea3ng Ng\u00e3i (ph\u1ee5 thu\u1ed9c).<\/span><\/p>\n