{"id":5120,"date":"2026-03-16T16:21:21","date_gmt":"2026-03-16T09:21:21","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5120"},"modified":"2026-03-16T16:21:21","modified_gmt":"2026-03-16T09:21:21","slug":"bao-cao-quyet-toan-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/bao-cao-quyet-toan-thue-thu-nhap-doanh-nghiep\/","title":{"rendered":"\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u6307\u5357\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u662f\u8d8a\u5357\u6240\u6709\u5546\u4e1a\u5b9e\u4f53\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u65f6\u5fc5\u987b\u5c65\u884c\u7684\u6700\u91cd\u8981\u7684\u6cd5\u5f8b\u4e49\u52a1\u3002\u6839\u636e\u76f8\u5173\u89c4\u5b9a\u2026\u2026 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7<\/span><\/a><span style=\"font-weight: 400;\">, \u4f01\u4e1a\u6709\u8d23\u4efb\u8ba1\u7b97\u3001\u7533\u62a5\u5e76\u5bf9\u5176\u63d0\u4f9b\u7684\u6570\u636e\u8d1f\u8d23\u3002 <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09<\/span><\/a><span style=\"font-weight: 400;\"> \u5728\u7eb3\u7a0e\u671f\u5185\u4ea7\u751f\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u51c6\u5907\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u5e76\u975e\u53ea\u662f\u586b\u5199\u6570\u5b57\u90a3\u4e48\u7b80\u5355\u3002 <\/span><a href=\"https:\/\/luatvietnam.vn\/bieu-mau\/mau-so-03-tndnmau-to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-571-107591-article.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8868\u683c 03\/TNDN<\/span><\/a><span style=\"font-weight: 400;\">. \u8fd9\u662f\u4e00\u4e2a\u6839\u636e\u4ee5\u4e0b\u56e0\u7d20\u5ba1\u67e5\u6240\u6709\u5408\u7406\u6536\u5165\u548c\u652f\u51fa\u7684\u8fc7\u7a0b\uff1a <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-78-2014-TT-BTC-huong-dan-218-2013-ND-CP-thi-hanh-Luat-Thue-thu-nhap-doanh-nghiep-236976.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">78\/2014\/TT-BTC\u901a\u51fd<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-96-2015-TT-BTC-huong-dan-thue-thu-nhap-doanh-nghiep-tai-Nghi-dinh-12-2015-ND-CP-279331.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">96\/2015\/TT-BTC \u901a\u51fd<\/span><\/a><span style=\"font-weight: 400;\">. \u5bf9\u4e0d\u53ef\u62b5\u6263\u8d39\u7528\u8fdb\u884c\u5206\u7c7b\u65f6\u51fa\u73b0\u7684\u4e00\u4e2a\u5c0f\u9519\u8bef\uff0c\u53ef\u80fd\u4f1a\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u8ffd\u7f34\u7a0e\u6b3e\u548c\u5904\u4ee5\u6ede\u7eb3\u91d1\u7684\u91cd\u5927\u98ce\u9669\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u5728\u98ce\u9669\u7ba1\u7406\u4e2d\u7684\u91cd\u8981\u6027\u3002<\/b><\/h2>\n<figure id=\"attachment_5124\" aria-describedby=\"caption-attachment-5124\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5124\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-bao-cao-quyet-toan-thue-thu-nhap-doanh-nghiep-trong-quan-tri-rui-ro.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a b\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong qu\u1ea3n tr\u1ecb r\u1ee7i ro\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-bao-cao-quyet-toan-thue-thu-nhap-doanh-nghiep-trong-quan-tri-rui-ro.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-bao-cao-quyet-toan-thue-thu-nhap-doanh-nghiep-trong-quan-tri-rui-ro-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-bao-cao-quyet-toan-thue-thu-nhap-doanh-nghiep-trong-quan-tri-rui-ro-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-bao-cao-quyet-toan-thue-thu-nhap-doanh-nghiep-trong-quan-tri-rui-ro-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-bao-cao-quyet-toan-thue-thu-nhap-doanh-nghiep-trong-quan-tri-rui-ro-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5124\" class=\"wp-caption-text\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u5728\u98ce\u9669\u7ba1\u7406\u4e2d\u7684\u91cd\u8981\u6027\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u62a5\u544a <\/span><a href=\"https:\/\/thue.man.net.vn\/quyet-toan-thue-tndn\/\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97<\/span><\/a><span style=\"font-weight: 400;\"> \u672c\u62a5\u544a\u53cd\u6620\u4e86\u516c\u53f8\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\u7684\u60c5\u51b5\u4ee5\u53ca\u5176\u8d22\u52a1\u72b6\u51b5\u4e0e\u56fd\u5bb6\u9884\u7b97\u7684\u5173\u7cfb\u3002\u7f16\u5236\u672c\u62a5\u544a\u65f6\uff0c\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u51c6\u786e\u8ba1\u7b97\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\uff0c\u5e76\u8c03\u6574\u4f1a\u8ba1\u5229\u6da6\u4e0e\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u4e4b\u95f4\u7684\u5dee\u5f02\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0b\u8868\u603b\u7ed3\u4e86\u5bfc\u81f4\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u51fa\u73b0\u5dee\u5f02\u7684\u5e38\u89c1\u505a\u6cd5\uff0c\u7a0e\u52a1\u5ba1\u8ba1\u56e2\u961f\u901a\u5e38\u4f1a\u91cd\u70b9\u5173\u6ce8\u8fd9\u4e9b\u505a\u6cd5\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5bfc\u81f4\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u51fa\u73b0\u5dee\u5f02\u7684\u5e38\u89c1\u505a\u6cd5\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><b>\u9759\u606f\u6001<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>\u666e\u901a\u4e0d\u5f53\u884c\u4e3a<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>\u5bf9\u62a5\u544a\u7684\u5f71\u54cd<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>\u6cd5\u5f8b\u4f9d\u636e<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u6ca1\u6709\u53d1\u7968\u6216\u8bc1\u660e\u6587\u4ef6\u5c31\u8fdb\u884c\u8d39\u7528\u6838\u7b97\u3002<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u865a\u62a5\u5f00\u652f\u4ee5\u51cf\u5c11\u5e94\u7f34\u7a0e\u6b3e\u3002<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c78\/2014\/TT-BTC\u53f7\u901a\u77e5\u7b2c6\u6761\u7b2c1\u6b3e<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u6298\u65e7\u901f\u5ea6\u8d85\u8fc7\u4e86\u89c4\u5b9a\u901f\u5ea6\u3002<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u8be5\u671f\u95f4\u53ef\u6263\u9664\u8d39\u7528\u5dee\u5f02<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">45\/2013\/TT-BTC \u53f7\u901a\u51fd<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u8d85\u989d\u5229\u606f\u652f\u51fa\u4e0d\u4e88\u6392\u9664\u3002<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u8fdd\u53cd\u8d44\u672c\u5f31\u5316\u6bd4\u7387\uff08\u5173\u8054\u65b9\u4ea4\u6613\uff09<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u5728\u9519\u8bef\u7684\u65f6\u95f4\u8bb0\u5f55\u6536\u5165\u3002<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u671f\u5dee\u5f02<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c78\/2014\/TT-BTC\u53f7\u901a\u77e5\u7b2c5\u6761<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f\u00a0<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c44\u6761\u7b2c2\u6b3e(a)\u9879\u7684\u89c4\u5b9a\uff0c\u4f01\u4e1a\u5e94\u5f53\u5728\u8d22\u653f\u5e74\u5ea6\u6216\u65e5\u5386\u5e74\u5ea6\u7ed3\u675f\u540e\u7684\u7b2c\u4e09\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929\u4e4b\u524d\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7ed3\u7b97\u6587\u4ef6\u3002\u8be5\u89c4\u5b9a\u9002\u7528\u4e8e\u5e74\u5ea6\u7a0e\u52a1\u7ed3\u7b97\u671f\u3002 <\/span><b>2025<\/b><span style=\"font-weight: 400;\"> \uff082025\u5e7412\u670831\u65e5\uff09\u63d0\u4ea4\u622a\u6b62\u65e5\u671f <\/span><a href=\"https:\/\/thue.man.net.vn\/ho-so-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868<\/span><\/a><span style=\"font-weight: 400;\"> \u901a\u5e38 <\/span><b>31\/03\/2026<\/b><span style=\"font-weight: 400;\">, \u9664\u975e\u4f01\u4e1a\u6309\u7167\u89c4\u5b9a\u91c7\u7528\u4e0d\u540c\u7684\u8d22\u653f\u5e74\u5ea6\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u9700\u8981\u7f16\u5236\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7ed3\u7b97\u62a5\u544a\u7684\u5b9e\u4f53\u5305\u62ec\uff1a<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6240\u6709\u4ece\u4e8b\u5546\u54c1\u548c\u670d\u52a1\u751f\u4ea7\u7ecf\u8425\u5e76\u4f9d\u6cd5\u53d6\u5f97\u5e94\u7a0e\u6536\u5165\u7684\u7ec4\u7ec7\uff0c\u90fd\u5fc5\u987b\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002\u5373\u4f7f\u662f\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u6216\u8c41\u514d\u7684\u4f01\u4e1a\uff0c\u6216\u8005\u76ee\u524d\u5904\u4e8e\u4e8f\u635f\u72b6\u6001\u7684\u4f01\u4e1a\uff0c\u4e5f\u4e0d\u80fd\u514d\u9664\u63d0\u4ea4\u7533\u62a5\u8868\u7684\u4e49\u52a1\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u7684\u6807\u51c6\u7ed3\u6784<\/b><\/h2>\n<figure id=\"attachment_5123\" aria-describedby=\"caption-attachment-5123\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5123\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Cau-truc-ho-so-bao-cao-quyet-toan-thue-thu-nhap-doanh-nghiep-chuan-chinh.jpg\" alt=\"C\u1ea5u tr\u00fac h\u1ed3 s\u01a1 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p chu\u1ea9n ch\u1ec9nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Cau-truc-ho-so-bao-cao-quyet-toan-thue-thu-nhap-doanh-nghiep-chuan-chinh.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Cau-truc-ho-so-bao-cao-quyet-toan-thue-thu-nhap-doanh-nghiep-chuan-chinh-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Cau-truc-ho-so-bao-cao-quyet-toan-thue-thu-nhap-doanh-nghiep-chuan-chinh-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Cau-truc-ho-so-bao-cao-quyet-toan-thue-thu-nhap-doanh-nghiep-chuan-chinh-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Cau-truc-ho-so-bao-cao-quyet-toan-thue-thu-nhap-doanh-nghiep-chuan-chinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5123\" class=\"wp-caption-text\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u7684\u6807\u51c6\u7ed3\u6784<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u7533\u8bf7\u83b7\u5f97\u6279\u51c6\uff0c\u4f1a\u8ba1\u5e08\u9700\u8981\u51c6\u5907\u4ee5\u4e0b\u6240\u6709\u6587\u4ef6\u3002\u4efb\u4f55\u9644\u4ef6\u7684\u7f3a\u5931\u90fd\u53ef\u80fd\u5bfc\u81f4\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u5728\u5ba1\u8ba1\u4e2d\u88ab\u8ba4\u5b9a\u4e3a\u65e0\u6548\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7ed3\u7b97\u7533\u62a5\u8868\uff08\u8868\u683c03\/TNDN\uff09<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u4e00\u4efd\u6c47\u603b\u7533\u62a5\u8868\uff0c\u6c47\u603b\u4e86\u9644\u5f55\u548c\u4f1a\u8ba1\u8d26\u7c3f\u4e2d\u7684\u6240\u6709\u6570\u636e\u3002\u5728\u6b64\u8868\u683c\u4e2d\uff0c\u4f01\u4e1a\u5fc5\u987b\u6e05\u6670\u5217\u793a\u9879\u76ee[A1]\u2014\u2014\u7a0e\u524d\u4f1a\u8ba1\u5229\u6da6\u603b\u989d\uff0c\u4ee5\u53ca[B1]\u81f3[B15]\u9879\u7684\u8c03\u6574\u9879\u76ee\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5e74\u5ea6\u8d22\u52a1\u62a5\u544a<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u662f\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e0d\u53ef\u5206\u5272\u7684\u4e00\u90e8\u5206\u3002\u8d44\u4ea7\u8d1f\u503a\u8868\u548c\u5229\u6da6\u8868\u4e2d\u7684\u6570\u636e\u662f\u7a0e\u52a1\u673a\u5173\u6838\u5b9e\u7eb3\u7a0e\u7533\u62a5\u8868\u6570\u636e\u51c6\u786e\u6027\u7684\u4f9d\u636e\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5e38\u89c1\u9644\u4ef6<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u4f01\u4e1a\u7684\u5177\u4f53\u4e1a\u52a1\u60c5\u51b5\uff0c\u53ef\u80fd\u9700\u8981\u63d0\u4ea4\u5176\u4ed6\u91cd\u8981\u7684\u9644\u5f55\u3002\u6700\u5e38\u89c1\u7684\u9644\u5f55\u5305\u62ec\u5173\u4e8e\u7ecf\u8425\u6210\u679c\u7684\u9644\u5f5503-1A\/TNDN\u548c\u5173\u4e8e\u5f80\u5e74\u4e8f\u635f\u7ed3\u8f6c\u7684\u9644\u5f5503-2A\/TNDN\u3002\u5982\u679c\u5b58\u5728\u5173\u8054\u65b9\uff0c\u4f01\u4e1a\u8fd8\u9700\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u63d0\u4ea4\u9644\u5f55\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u7684\u8be6\u7ec6\u6b65\u9aa4\u3002<\/b><\/h2>\n<figure id=\"attachment_5122\" aria-describedby=\"caption-attachment-5122\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5122\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-buoc-chi-tiet-lap-bao-cao-quyet-toan-thue-thu-nhap-doanh-nghiep.jpg\" alt=\"C\u00e1c b\u01b0\u1edbc chi ti\u1ebft l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-buoc-chi-tiet-lap-bao-cao-quyet-toan-thue-thu-nhap-doanh-nghiep.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-buoc-chi-tiet-lap-bao-cao-quyet-toan-thue-thu-nhap-doanh-nghiep-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-buoc-chi-tiet-lap-bao-cao-quyet-toan-thue-thu-nhap-doanh-nghiep-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-buoc-chi-tiet-lap-bao-cao-quyet-toan-thue-thu-nhap-doanh-nghiep-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-buoc-chi-tiet-lap-bao-cao-quyet-toan-thue-thu-nhap-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5122\" class=\"wp-caption-text\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u7684\u8be6\u7ec6\u6b65\u9aa4\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7ed3\u7b97\u62a5\u544a\u7684\u7f16\u5236\u8fc7\u7a0b\u9700\u8981\u6309\u987a\u5e8f\u8fdb\u884c\uff0c\u5e76\u8fdb\u884c\u5f7b\u5e95\u7684\u4ea4\u53c9\u6838\u5bf9\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7b2c\u4e00\u6b65\uff1a\u6536\u96c6\u5e76\u6838\u5bf9\u53d1\u7968\u53ca\u76f8\u5173\u8bc1\u660e\u6587\u4ef6\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u6c47\u603b\u6570\u636e\u4e4b\u524d\uff0c\u4f1a\u8ba1\u4eba\u5458\u5fc5\u987b\u786e\u4fdd\u6240\u6709\u8fdb\u9879\u53d1\u7968\u5747\u6709\u6548\u4e14\u5408\u6cd5\u3002\u91d1\u989d\u8d85\u8fc72000\u4e07\u8d8a\u5357\u76fe\u7684\u53d1\u7968\u5fc5\u987b\u63d0\u4f9b\u975e\u73b0\u91d1\u652f\u4ed8\u51ed\u8bc1\uff0c\u5177\u4f53\u89c4\u5b9a\u89c1\u7b2c173\/2016\/TT-BTC\u53f7\u901a\u77e5\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6b65\u9aa4 2\uff1a\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u5e94\u7a0e\u6536\u5165\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7528\u4e8e\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u7684\u6536\u5165\u5305\u62ec\u9500\u552e\u6536\u5165\u3001\u52a0\u5de5\u6536\u5165\u548c\u670d\u52a1\u6536\u5165\u3002\u8fd9\u9002\u7528\u4e8e\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u4f01\u4e1a\u3002 <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> \u6263\u9664\u589e\u503c\u7a0e\u540e\uff0c\u5e94\u7a0e\u6536\u5165\u5373\u4e3a\u4e0d\u542b\u589e\u503c\u7a0e\u7684\u4ef7\u683c\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6b65\u9aa4 3\uff1a\u5bf9\u53ef\u6263\u9664\u8d39\u7528\u548c\u4e0d\u53ef\u6263\u9664\u8d39\u7528\u8fdb\u884c\u5206\u7c7b\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u7f16\u5236\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u6700\u590d\u6742\u7684\u90e8\u5206\u3002\u4f1a\u8ba1\u5e08\u9700\u8981\u7b5b\u9009\u51fa\u4e0e\u6536\u5165\u4e0d\u7b26\u6216\u7f3a\u4e4f\u73b0\u884c\u7a0e\u6cd5\u8981\u6c42\u7684\u5145\u5206\u8bc1\u660e\u6587\u4ef6\u7684\u652f\u51fa\u3002.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>\u5e38\u89c1\u7684\u4e0d\u53ef\u6263\u9664\u8d39\u7528\u7c7b\u522b<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e38\u89c1\u7684\u4e0d\u4e88\u8ba4\u53ef\u7684\u8d39\u7528\u5305\u62ec\u65e0\u52b3\u52a8\u5408\u540c\u652f\u4ed8\u7684\u5de5\u8d44\u6216\u56e0\u8fdd\u53cd\u884c\u653f\u6cd5\u89c4\u800c\u7f34\u7eb3\u7684\u7f5a\u6b3e\u3002\u6b64\u5916\uff0c\u4e0e\u6ce8\u518c\u8d44\u672c\u4e0d\u8db3\u76f8\u5173\u7684\u5229\u606f\u652f\u51fa\u4e5f\u662f\u5ba1\u8ba1\u7684\u91cd\u70b9\u3002.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>\u5982\u4f55\u5904\u7406\u7533\u62a5\u8868<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u4e0d\u53ef\u62b5\u6263\u7684\u8d39\u7528\u5c06\u52a0\u56de\u5e94\u7a0e\u6536\u5165\u3002\u4f1a\u8ba1\u5e08\u901a\u8fc7\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e0a\u7684[B4]\u9879\u8fdb\u884c\u8c03\u6574\uff0c\u4ee5\u91cd\u65b0\u8ba1\u7b97\u5b9e\u9645\u7a0e\u989d\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7b2c\u56db\u6b65\uff1a\u8ba1\u7b97\u5e94\u7f34\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e76\u5b8c\u6210\u7eb3\u7a0e\u7533\u62a5\u8868\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u5bf9\u6536\u5165\u8fdb\u884c\u5f81\u7a0e\u540e\uff0c\u4f1a\u6839\u636e\u7a0e\u7387\uff08\u901a\u5e38\u4e3a20%\uff09\u786e\u5b9a\u5e94\u7eb3\u7a0e\u989d\u3002\u8bf7\u52a1\u5fc5\u4ece\u6700\u7ec8\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e2d\u6263\u9664\u524d\u56db\u4e2a\u5b63\u5ea6\u7684\u9884\u7f34\u7a0e\u6b3e\uff0c\u4ee5\u786e\u5b9a\u5269\u4f59\u7684\u5e94\u7eb3\u7a0e\u989d\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e2d\u7684\u8d39\u7528\u8bf4\u660e\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u7684\u51c6\u786e\u6027\u5f88\u5927\u7a0b\u5ea6\u4e0a\u53d6\u51b3\u4e8e\u4f01\u4e1a\u5982\u4f55\u5904\u7406\u9884\u4f30\u8d39\u7528\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4f9b\u5e94\u95ee\u9898<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c48\/2019\/TT-BTC\u53f7\u901a\u77e5\u5bf9\u51c6\u5907\u91d1\u7684\u8ba1\u63d0\u89c4\u5b9a\u975e\u5e38\u4e25\u683c\u3002\u5982\u679c\u4f01\u4e1a\u8ba1\u63d0\u51c6\u5907\u91d1\u65f6\u5b58\u5728\u9519\u8bef\uff0c\u4f8b\u5982\u8ba1\u63d0\u5bf9\u8c61\u9519\u8bef\u6216\u8ba1\u63d0\u7a0e\u7387\u9519\u8bef\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u7acb\u5373\u8c03\u6574\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e2d\u7684\u6536\u5165\uff0c\u4ee5\u53cd\u6620\u6536\u5165\u7684\u589e\u52a0\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5458\u5de5\u798f\u5229\u6210\u672c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5982\u6709\u53d1\u7968\uff0c\u53ef\u4ee5\u6263\u9664\u76f4\u63a5\u5458\u5de5\u798f\u5229\u652f\u51fa\u3002\u4f46\u662f\uff0c\u8fd9\u4e9b\u652f\u51fa\u7684\u603b\u989d\u4e0d\u5f97\u8d85\u8fc7\u4f01\u4e1a\u8be5\u7eb3\u7a0e\u5e74\u5ea6\u652f\u4ed8\u7684\u5e73\u5747\u5b9e\u9645\u5de5\u8d44\u7684\u4e00\u4e2a\u6708\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5173\u8054\u65b9\u4ea4\u6613\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u516c\u53f8\u800c\u8a00\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u5fc5\u987b\u5305\u542b\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u3002\u6839\u636e\u5e02\u573a\u539f\u5219\u786e\u5b9a\u4ea4\u6613\u4ef7\u683c\u662f\u5f3a\u5236\u6027\u7684\uff0c\u4ee5\u907f\u514d\u88ab\u7a0e\u52a1\u673a\u5173\u591a\u6536\u7a0e\u6b3e\u7684\u98ce\u9669\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u4e2d\u5e38\u89c1\u7684\u9519\u8bef\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bb8\u591a\u4f1a\u8ba1\u5e08\u7ecf\u5e38\u72af\u4e00\u4e9b\u4e13\u4e1a\u9519\u8bef\uff0c\u5bfc\u81f4\u4f01\u4e1a\u5728\u5ba1\u8ba1\u540e\u88ab\u5904\u4ee5\u5de8\u989d\u8865\u7f34\u7a0e\u6b3e\u7684\u5904\u7f5a\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u522b\u5fd8\u4e86\u628a\u5f80\u5e74\u7684\u4e8f\u635f\u7ed3\u8f6c\u5230\u4e0b\u4e00\u5e74\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u5728\u8fc7\u53bb\u4e94\u5e74\u5185\u51fa\u73b0\u4e8f\u635f\uff0c\u5219\u5fc5\u987b\u5728\u9644\u5f55 03-2A \u4e2d\u7533\u62a5\u3002\u6f0f\u62a5\u5c06\u5bfc\u81f4\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e2d\u7684\u5e94\u7eb3\u7a0e\u989d\u589e\u52a0\uff0c\u4ece\u800c\u9020\u6210\u8d22\u52a1\u635f\u5931\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u786e\u5b9a\u7a0e\u6536\u4f18\u60e0\u65b9\u9762\u7684\u9519\u8bef<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f4d\u4e8e\u6b20\u53d1\u8fbe\u5730\u533a\u6216\u7279\u5b9a\u884c\u4e1a\u7684\u4f01\u4e1a\u901a\u5e38\u4eab\u6709\u4f18\u60e0\u7a0e\u7387\u3002\u5728\u7f16\u5236\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u65f6\uff0c\u9519\u8bef\u5730\u5e94\u7528\u514d\u7a0e\u671f\u6216\u9519\u8bef\u7684\u4f18\u60e0\u6536\u5165\u7c7b\u578b\u662f\u975e\u5e38\u5e38\u89c1\u7684\u9519\u8bef\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7a0e\u52a1\u7533\u62a5\u8868\u4e0e\u8d26\u7c3f\u4e0d\u7b26\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d26\u7c3f\u8d26\u6237 821 \u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e0a\u7684\u7a0e\u989d\u4e0d\u7b26\uff0c\u662f\u98ce\u9669\u7684\u5f81\u5146\u3002\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u5bf9\u6b64\u5dee\u5f02\u505a\u51fa\u89e3\u91ca\uff0c\u4ee5\u5e94\u5bf9\u672a\u6765\u7684\u5ba1\u8ba1\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u8868\u683c 03\/TNDN \u4e0a\u7684\u5173\u952e\u6307\u6807\u6458\u8981<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u5e08\u9700\u8981\u4e86\u89e3\u4ee5\u4e0b\u6307\u6807\u7684\u542b\u4e49\uff0c\u624d\u80fd\u66f4\u597d\u5730\u63a7\u5236\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u7684\u8d28\u91cf\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u8868\u683c 03\/TNDN \u4e0a\u7684\u5173\u952e\u6307\u6807\u6458\u8981<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6307\u793a\u4ee3\u7801<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6307\u6807\u540d\u79f0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u64cd\u4f5c\u610f\u4e49<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[A1]<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u524d\u603b\u5229\u6da6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6458\u81ea\u635f\u76ca\u8868<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[B4]<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u53ef\u6263\u9664\u7684\u8d39\u7528<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u8d39\u7528\u5df2\u786e\u8ba4\uff0c\u4f46\u53ef\u4ece\u7a0e\u6b3e\u4e2d\u6263\u9664\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[C1]<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e94\u7a0e\u6536\u5165<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5229\u6da6\u53ca\u8c03\u6574\u6c47\u603b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[C3]<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u514d\u7a0e\u6536\u5165<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u89c4\u5b9a\u7684\u514d\u7a0e\u9879\u76ee\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[C4]<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u671f\u95f4\u7ed3\u8f6c\u4e8f\u635f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0a\u5e74\u5ea6\u7ed3\u8f6c\u7684\u4e8f\u635f\u7528\u4e8e\u62b5\u6d88\u4e8f\u635f\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[E1]<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e94\u7f34\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u989d\u6309\u9002\u7528\u7a0e\u7387\uff08\u901a\u5e38\u4e3a 20%\uff09\u8ba1\u7b97\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u4e13\u4e1a\u670d\u52a1\u5728\u7a0e\u52a1\u7ed3\u7b97\u4e2d\u7684\u4f5c\u7528<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u6570\u5b57\u5316\u65f6\u4ee3\uff0c\u5f97\u76ca\u4e8e\u8f6f\u4ef6\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u7684\u6570\u636e\u7ba1\u7406\u53d8\u5f97\u66f4\u52a0\u4fbf\u6377\u3002\u7136\u800c\uff0c\u6267\u884c\u8fd9\u9879\u5de5\u4f5c\u7684\u4e13\u4e1a\u4eba\u5458\u7684\u601d\u7ef4\u65b9\u5f0f\u4ecd\u7136\u662f\u786e\u4fdd\u7a0e\u52a1\u5408\u89c4\u7684\u6838\u5fc3\u8981\u7d20\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u786e\u4fdd\u5ba2\u89c2\u6027\u3001\u53ca\u65f6\u4e86\u89e3\u65b0\u653f\u7b56\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u884c\u653f\u5904\u7f5a\u7684\u98ce\u9669\uff0c\u8bb8\u591a\u4f01\u4e1a\u73b0\u5728\u9009\u62e9\u5c06\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u5916\u5305\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5927\u578b\u4f01\u4e1a\u800c\u8a00\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u901a\u5e38\u4f1a\u9644\u5e26\u5ba1\u8ba1\u62a5\u544a\u3002\u8fd9\u6709\u52a9\u4e8e\u63d0\u5347\u4f01\u4e1a\u5728\u94f6\u884c\u3001\u5408\u4f5c\u4f19\u4f34\u548c\u653f\u5e9c\u76d1\u7ba1\u673a\u6784\u4e2d\u7684\u8d22\u52a1\u4fe1\u8a89\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u662f\u6bcf\u4e2a\u8d22\u653f\u5e74\u5ea6\u4f1a\u8ba1\u6d41\u7a0b\u7684\u6700\u540e\u4e00\u9053\u9632\u7ebf\u3002\u6b63\u786e\u7f16\u5236\u8fd9\u4efd\u62a5\u544a\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u5e76\u4f18\u5316\u8d22\u52a1\u7ed3\u6784\uff0c\u4ece\u800c\u5b9e\u73b0\u53ef\u6301\u7eed\u7684\u672a\u6765\u589e\u957f\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u5728\u6570\u636e\u5904\u7406\u65b9\u9762\u9047\u5230\u56f0\u96be\uff0c\u6216\u62c5\u5fc3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u65b9\u9762\u7684\u98ce\u9669\uff0c\u8bf7\u8054\u7cfb MAN \u2013 Master Accountant Network\u3002\u6211\u4eec\u63d0\u4f9b\u5168\u9762\u7684\u5ba1\u8ba1\u670d\u52a1\u3002, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, \uff0c \u4e5f <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><a href=\"https:\/\/thue.man.net.vn\/bao-cao-thue-tron-goi\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7533\u62a5<\/span><\/a><span style=\"font-weight: 400;\"> \u4e13\u4e1a\u3002MAN\u81f4\u529b\u4e8e\u5e2e\u52a9\u4f01\u4e1a\u5b9e\u73b0\u8d22\u52a1\u900f\u660e\uff0c\u5e76\u4f9d\u6cd5\u4f18\u5316\u7eb3\u7a0e\u4e49\u52a1\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>MAN \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f \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;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u90ae\u7bb1: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u5173\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7ed3\u7b97\u62a5\u544a\u7684\u5e38\u89c1\u95ee\u9898<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>\u6ca1\u6709\u6536\u5165\u7684\u4f01\u4e1a\u662f\u5426\u9700\u8981\u7533\u62a5\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6839\u636e\u73b0\u884c\u89c4\u5b9a\uff0c\u6240\u6709\u6ce8\u518c\u7ecf\u8425\u7684\u4f01\u4e1a\u90fd\u5fc5\u987b\u63d0\u4ea4\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff0c\u5373\u4f7f\u5176\u5728\u8be5\u671f\u95f4\u6ca1\u6709\u4ea7\u751f\u4efb\u4f55\u6536\u5165\u3002.                    <\/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>\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u903e\u671f\u7684\u5904\u7f5a\u662f\u4ec0\u4e48\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6839\u636e\u7b2c 125\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u903e\u671f\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u7f5a\u6b3e\u91d1\u989d\u4e3a 200 \u4e07\u8d8a\u5357\u76fe\u81f3 2500 \u4e07\u8d8a\u5357\u76fe\uff0c\u5177\u4f53\u91d1\u989d\u53d6\u51b3\u4e8e\u903e\u671f\u5929\u6570\u4ee5\u53ca\u662f\u5426\u9700\u8981\u7f34\u7eb3\u7a0e\u6b3e\u3002.                    <\/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>\u5982\u679c\u53d1\u73b0\u9519\u8bef\uff0c\u662f\u5426\u53ef\u4ee5\u91cd\u65b0\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u5728\u7a0e\u52a1\u673a\u5173\u5ba3\u5e03\u5bf9\u516c\u53f8\u529e\u516c\u573a\u6240\u8fdb\u884c\u68c0\u67e5\u7684\u51b3\u5b9a\u4e4b\u524d\uff0c\u7eb3\u7a0e\u4eba\u53ef\u4ee5\u968f\u65f6\u63d0\u4ea4\u516c\u53f8\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u7684\u8865\u5145\u7533\u62a5\u8868\u3002.                    <\/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>\u76ee\u524d\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u9002\u7528\u7684\u6807\u51c6\u7a0e\u7387\u662f\u591a\u5c11\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u81ea 2016 \u5e74\u4ee5\u6765\uff0c\u8d8a\u5357\u5927\u591a\u6570\u4f01\u4e1a\u9002\u7528\u7684\u4e00\u822c\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u4e3a 20%\uff0c\u4f46\u4e0e\u7a00\u6709\u8d44\u6e90\u5f00\u53d1\u76f8\u5173\u7684\u7279\u6b8a\u60c5\u51b5\u9664\u5916\u3002.                    <\/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>\u5728\u7f16\u5236\u516c\u53f8\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u65f6\uff0c\u6700\u591a\u53ef\u4ee5\u6263\u9664\u591a\u5c11\u5229\u606f\u652f\u51fa\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u5bf9\u4e8e\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\uff0c\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u603b\u989d\u4e0d\u5f97\u8d85\u8fc7\u8be5\u671f\u95f4\u4f01\u4e1a\u7ecf\u8425\u51c0\u5229\u6da6\u603b\u989d\u52a0\u4e0a\u5229\u606f\u652f\u51fa\u548c\u6298\u65e7\u652f\u51fa\u7684 30%\u3002.                    <\/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\": \"Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu c\u00f3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh t\u1ea5t c\u1ea3 doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh v\u00e0 \u0111ang ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec1u ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p h\u00e0ng n\u0103m k\u1ec3 c\u1ea3 khi kh\u00f4ng c\u00f3 doanh thu ph\u00e1t sinh trong k\u1ef3.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"M\u1ee9c ph\u1ea1t khi n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP m\u1ee9c ph\u1ea1t n\u1ed9p ch\u1eadm h\u1ed3 s\u01a1 khai thu\u1ebf dao \u0111\u1ed9ng t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 25 tri\u1ec7u \u0111\u1ed3ng t\u00f9y thu\u1ed9c v\u00e0o s\u1ed1 ng\u00e0y qu\u00e1 h\u1ea1n v\u00e0 vi\u1ec7c c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p hay kh\u00f4ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p khi ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e9p n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung cho b\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ea5t c\u1ee9 l\u00fac n\u00e0o tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thanh tra t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng hi\u1ec7n nay \u00e1p d\u1ee5ng cho b\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"K\u1ec3 t\u1eeb n\u0103m 2016 thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ed5 th\u00f4ng \u00e1p d\u1ee5ng cho ph\u1ea7n l\u1edbn c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam l\u00e0 20 ph\u1ea7n tr\u0103m tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 v\u1ec1 khai th\u00e1c t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a bao nhi\u00eau khi l\u00e0m b\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng qu\u00e1 30 ph\u1ea7n tr\u0103m t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed kh\u1ea5u hao trong k\u1ef3.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>B\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1ea5t m\u00e0 m\u1ecdi ph\u00e1p nh\u00e2n kinh doanh t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i th\u1ef1c hi\u1ec7n khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14, doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ef1 t\u00ednh, t\u1ef1 khai v\u00e0 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":5121,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,3],"tags":[],"class_list":["post-5120","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\/zh\/wp-json\/wp\/v2\/posts\/5120","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=5120"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5120\/revisions"}],"predecessor-version":[{"id":5125,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5120\/revisions\/5125"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5121"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}