{"id":5229,"date":"2026-03-19T11:45:58","date_gmt":"2026-03-19T04:45:58","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5229"},"modified":"2026-03-19T11:46:09","modified_gmt":"2026-03-19T04:46:09","slug":"cham-nop-quyet-toan-thue-tncn","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cham-nop-quyet-toan-thue-tncn\/","title":{"rendered":"\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u903e\u671f\uff1a\u5904\u7f5a\u53ca\u6700\u65b0\u89c4\u5b9a\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u903e\u671f\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868 <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> \u8fd9\u662f\u7eb3\u7a0e\u4eba\u6700\u5e38\u72af\u7684\u9519\u8bef\u4e4b\u4e00\uff0c\u4f1a\u5bfc\u81f4\u4e0d\u5fc5\u8981\u7684\u884c\u653f\u5904\u7f5a\u3002\u5728\u7a0e\u52a1\u884c\u4e1a\u5927\u529b\u63a8\u8fdb\u6570\u5b57\u5316\u548c\u52a0\u5f3a\u4e2a\u4eba\u6570\u636e\u7ba1\u7406\u7684\u80cc\u666f\u4e0b\uff0c\u4e86\u89e3\u6709\u5173\u622a\u6b62\u65e5\u671f\u548c\u5904\u7f5a\u7684\u89c4\u5b9a\u5bf9\u4e8e\u4fdd\u62a4\u4e2a\u4eba\u8d22\u52a1\u5229\u76ca\u6bd4\u4ee5\u5f80\u4efb\u4f55\u65f6\u5019\u90fd\u66f4\u52a0\u91cd\u8981\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7a0e\u52a1\u603b\u5c40\u7684\u7edf\u8ba1\u6570\u636e\uff0c\u6bcf\u5e74\u9700\u8981\u81ea\u884c\u7533\u62a5\u7eb3\u7a0e\u7684\u4eba\u6570\u5927\u5e45\u589e\u52a0\uff0c\u4f46\u7531\u4e8e\u903e\u671f\u7533\u62a5\u800c\u5bfc\u81f4\u7684\u9519\u8bef\u7387\u4ecd\u7136\u5f88\u9ad8\u3002 <\/span><a href=\"https:\/\/thue.man.net.vn\/quyet-toan-thue-tncn\/\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97<\/span><\/a><span style=\"font-weight: 400;\"> \u5b83\u4ecd\u7136\u5360\u636e\u5f88\u5927\u6bd4\u4f8b\u3002\u672c\u6587\u7531 MAN \u2013 Master Accountant Network \u7684\u4e13\u5bb6\u56e2\u961f\u64b0\u5199\uff0c\u5c06\u63d0\u4f9b\u5168\u9762\u7684\u6982\u8ff0\uff0c\u5e2e\u52a9\u60a8\u89c4\u907f\u6cd5\u5f8b\u98ce\u9669\u5e76\u4f18\u5316\u60a8\u7684\u7a0e\u52a1\u4e49\u52a1\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>2025 \u5e74\u7a0e\u6b3e\u7ed3\u7b97\u622a\u6b62\u65e5\u671f\uff08\u5c06\u4e8e 2026 \u5e74\u5b8c\u6210\uff09<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u4e86\u89e3\u903e\u671f\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u5904\u7f5a\u4e4b\u524d\uff0c\u7eb3\u7a0e\u4eba\u9700\u8981\u51c6\u786e\u786e\u5b9a2025\u7eb3\u7a0e\u5e74\u5ea6\u7533\u62a5\u6240\u5f97\u7a0e\u7684\u201c\u9ec4\u91d1\u201d\u622a\u6b62\u65e5\u671f\u3002\uff08\u4f9d\u636e\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c44\u6761\uff09 <\/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;\">, \u5404\u5b9e\u4f53\u5728 2026 \u5e74\u7ed3\u7b97\u8d26\u76ee\u7684\u622a\u6b62\u65e5\u671f\u89c4\u5b9a\u5982\u4e0b\uff1a<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u7f34\u7eb3\u6240\u5f97\u7a0e\u7684\u7ec4\u7ec7\u548c\u4f01\u4e1a\u800c\u8a00\uff0c2025\u7eb3\u7a0e\u5e74\u5ea6\u7684\u7eb3\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f\u4e0d\u5f97\u665a\u4e8e\u65e5\u5386\u5e74\u7ed3\u675f\u540e\u7684\u7b2c\u4e09\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929\uff08\u53732026\u5e743\u670831\u65e5\uff09\u3002\u4f01\u4e1a\u903e\u671f\u63d0\u4ea4\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e0d\u4ec5\u4f1a\u9020\u6210\u7ecf\u6d4e\u635f\u5931\uff0c\u8fd8\u4f1a\u5f71\u54cd\u5176\u5728\u7a0e\u52a1\u7ba1\u7406\u7cfb\u7edf\u4e2d\u7684\u58f0\u8a89\u548c\u4fe1\u8a89\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u76f4\u63a5\u5411\u7a0e\u52a1\u673a\u5173\u7f34\u7eb3\u7a0e\u6b3e\u7684\u4e2a\u4eba\u800c\u8a00\uff0c\u7533\u62a5\u622a\u6b62\u65e5\u671f\u6bd4\u4f01\u4e1a\u5ef6\u957f\u4e00\u4e2a\u6708\u3002\u5177\u4f53\u800c\u8a00\uff0c\u4e3a\u907f\u514d\u88ab\u89c6\u4e3a\u903e\u671f\u7533\u62a52025\u7eb3\u7a0e\u5e74\u5ea6\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u7533\u62a5\u622a\u6b62\u65e5\u671f\u4e3a\u65e5\u5386\u5e74\u7ed3\u675f\u540e\u7684\u7b2c\u56db\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929\uff082026\u5e744\u670830\u65e5\uff09\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7279\u522b\u8bf4\u660e\uff1a<\/b><span style=\"font-weight: 400;\"> 2026\u5e74\uff0c3\u670831\u65e5\uff08\u661f\u671f\u4e8c\uff09\u548c4\u670830\u65e5\uff08\u661f\u671f\u56db\uff09\u5747\u4e3a\u6b63\u5e38\u5de5\u4f5c\u65e5\u3002\u4f46\u662f\uff0c\u7eb3\u7a0e\u4eba\u5e94\u5c3d\u65e9\u4e3b\u52a8\u7533\u62a5\u7eb3\u7a0e\uff0c\u4ee5\u907f\u514d\u5728\u6700\u540e\u51e0\u5929\u51fa\u73b0\u7cfb\u7edf\u6280\u672f\u95ee\u9898\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u903e\u671f\u5904\u7f5a\u8be6\u60c5\u3002<\/b><\/h2>\n<figure id=\"attachment_5231\" aria-describedby=\"caption-attachment-5231\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5231\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Chi-tiet-muc-xu-phat-hanh-vi-cham-nop-quyet-toan-thue-TNCN.jpg\" alt=\"Chi ti\u1ebft m\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh vi ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf TNCN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Chi-tiet-muc-xu-phat-hanh-vi-cham-nop-quyet-toan-thue-TNCN.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Chi-tiet-muc-xu-phat-hanh-vi-cham-nop-quyet-toan-thue-TNCN-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Chi-tiet-muc-xu-phat-hanh-vi-cham-nop-quyet-toan-thue-TNCN-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Chi-tiet-muc-xu-phat-hanh-vi-cham-nop-quyet-toan-thue-TNCN-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Chi-tiet-muc-xu-phat-hanh-vi-cham-nop-quyet-toan-thue-TNCN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5231\" class=\"wp-caption-text\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u903e\u671f\u5904\u7f5a\u8be6\u60c5\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c13\u6761\u89c4\u5b9a\uff0c\u903e\u671f\u63d0\u4ea4\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u5c06\u53d7\u5230\u884c\u653f\u5904\u7f5a\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">. \u6839\u636e\u903e\u671f\u5929\u6570\uff0c\u5904\u7f5a\u529b\u5ea6\u4e0d\u4e00\uff0c\u4ece\u8b66\u544a\u5230\u6700\u9ad8 2500 \u4e07\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u4e0d\u7b49\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u4e2a\u4eba\u6216\u7ec4\u7ec7\u903e\u671f\u63d0\u4ea4\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u6240\u9762\u4e34\u7684\u5904\u7f5a\u7684\u8be6\u7ec6\u6c47\u603b\uff0c\u4f9b\u60a8\u53c2\u8003\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u903e\u671f\u5904\u7f5a\u6c47\u603b\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u903e\u671f\u63d0\u4ea4\u671f\u9650<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u60e9\u7f5a\u5f62\u5f0f<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7f5a\u6b3e\u91d1\u989d\uff08\u8d8a\u5357\u76fe\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1\u81f35\u5929\uff08\u7279\u6b8a\u60c5\u51b5\u4e0b\u53ef\u914c\u60c5\u7f29\u77ed\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8b66\u544a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1\u81f330\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7f8e\u597d\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 5.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\u81f360\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7f8e\u597d\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 8.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">61\u81f390\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7f8e\u597d\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8.000.000 &#8211; 15.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d85\u8fc790\u5929\uff08\u65e0\u9700\u7f34\u7eb3\u989d\u5916\u7a0e\u6b3e\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7f8e\u597d\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8.000.000 &#8211; 15.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d85\u8fc790\u5929\uff08\u9700\u989d\u5916\u7f34\u7eb3\u7a0e\u6b3e\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7f8e\u597d\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 25.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u5982\u679c\u903e\u671f\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u7f5a\u6b3e\u5927\u4e8e\u5e94\u7f34\u7eb3\u7684\u989d\u5916\u7a0e\u6b3e\uff0c\u5219\u6700\u9ad8\u7f5a\u6b3e\u5c06\u7b49\u4e8e\u5e94\u7f34\u7eb3\u7684\u7a0e\u6b3e\uff0c\u4f46\u4e0d\u5f97\u5c11\u4e8e 1150 \u4e07\u8d8a\u5357\u76fe\uff08\u7b2c 13 \u6761\u7b2c 4 \u6b3e\u89c4\u5b9a\u7684\u5e73\u5747\u7f5a\u6b3e\u8303\u56f4\uff09\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u514d\u9664\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u903e\u671f\u7f5a\u6b3e\u7684\u60c5\u51b5\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e76\u975e\u6240\u6709\u903e\u671f\u7533\u62a5\u90fd\u4f1a\u5bfc\u81f4\u7f5a\u6b3e\u3002\u7a0e\u52a1\u673a\u5173\u660e\u786e\u6307\u51fa\uff0c\u5982\u679c\u4e2a\u4eba\u591a\u7f34\u4e86\u7a0e\u6b3e\uff0c\u5e76\u5728\u4e0b\u4e00\u7eb3\u7a0e\u671f\u7533\u8bf7\u9000\u7a0e\u6216\u62b5\u6263\uff0c\u4f46\u903e\u671f\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\uff0c\u5219\u4e0d\u4f1a\u53d7\u5230\u884c\u653f\u5904\u7f5a\u3002\u8fd9\u4e00\u70b9\u5bf9\u4e8e\u6709\u6743\u83b7\u5f97\u9000\u7a0e\u4f46\u56e0\u903e\u671f\u63d0\u4ea4\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u800c\u611f\u5230\u62c5\u5fe7\u7684\u4eba\u6765\u8bf4\u81f3\u5173\u91cd\u8981\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u5373\u4f7f\u6ca1\u6709\u7f5a\u6b3e\uff0c\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u903e\u671f\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u4ecd\u7136\u4f1a\u5ef6\u8bef\u9000\u7a0e\u6d41\u7a0b\uff0c\u5f71\u54cd\u4e2a\u4eba\u7684\u73b0\u91d1\u6d41\u3002\u56e0\u6b64\uff0c\u6309\u65f6\u7533\u62a5\u4ecd\u7136\u662f\u6700\u4f73\u9009\u62e9\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u5982\u4f55\u8ba1\u7b97\u7a0e\u6b3e\u548c\u7f5a\u6b3e\u7684\u6ede\u7eb3\u91d1\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u884c\u653f\u7f5a\u6b3e\u5916\uff0c\u4e2a\u4eba\u6240\u5f97\u7a0e\u903e\u671f\u7f34\u7eb3\u8fd8\u4f1a\u5bfc\u81f4\u8bf8\u5982\u5ef6\u8fdf\u5411\u56fd\u5bb6\u8d22\u653f\u7f34\u7eb3\u7a0e\u6b3e\u7684\u201c\u5229\u606f\u201d\u7b49\u540e\u679c\u3002\u6839\u636e2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c59\u6761\u7b2c2\u6b3e\u7684\u89c4\u5b9a\uff0c\u903e\u671f\u7f34\u7eb3\u7a0e\u6b3e\u7684\u5229\u606f\u6309\u4ee5\u4e0b\u516c\u5f0f\u8ba1\u7b97\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e = \u903e\u671f\u7a0e\u6b3e\u91d1\u989d x 0.03% x \u903e\u671f\u5929\u6570<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u7684\u957f\u671f\u62d6\u5ef6\u5c06\u5bfc\u81f4\u8fd9\u4e00\u6570\u5b57\u968f\u7740\u65f6\u95f4\u7684\u63a8\u79fb\u800c\u663e\u8457\u589e\u52a0\u3002\u6b64\u5916\uff0c\u5982\u679c\u7eb3\u7a0e\u4eba\u6536\u5230\u7f5a\u6b3e\u901a\u77e5\u4f46\u672a\u80fd\u6309\u65f6\u7f34\u7eb3\u7f5a\u6b3e\uff0c\u5219\u903e\u671f\u7f5a\u6b3e\u91d1\u989d\u7684\u6ede\u7eb3\u91d1\u4e3a\u6bcf\u59290.051 TP3T\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u7eb3\u7a0e\u4eba\u4e00\u65e6\u53d1\u73b0\u81ea\u5df1\u903e\u671f\u672a\u63d0\u4ea4\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff0c\u5c31\u5e94\u4e3b\u52a8\u63d0\u4ea4\u6587\u4ef6\u5e76\u7acb\u5373\u7f34\u7eb3\u672a\u7f34\u7a0e\u6b3e\u4ee5\u53ca\u4efb\u4f55\u8ba1\u7b97\u51fa\u7684\u6ede\u7eb3\u91d1\uff0c\u4ee5\u6700\u5927\u7a0b\u5ea6\u5730\u964d\u4f4e\u7a0e\u52a1\u673a\u5173\u52a0\u91cd\u5904\u7f5a\u7684\u98ce\u9669\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4e3a\u907f\u514d\u903e\u671f\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u8bf7\u6ce8\u610f\u4ee5\u4e0b\u4e8b\u9879\u3002<\/b><\/h2>\n<figure id=\"attachment_5232\" aria-describedby=\"caption-attachment-5232\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5232\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-luu-y-de-tranh-rui-ro-cham-nop-quyet-toan-thue-TNCN.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf TNCN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-luu-y-de-tranh-rui-ro-cham-nop-quyet-toan-thue-TNCN.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-luu-y-de-tranh-rui-ro-cham-nop-quyet-toan-thue-TNCN-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-luu-y-de-tranh-rui-ro-cham-nop-quyet-toan-thue-TNCN-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-luu-y-de-tranh-rui-ro-cham-nop-quyet-toan-thue-TNCN-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-luu-y-de-tranh-rui-ro-cham-nop-quyet-toan-thue-TNCN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5232\" class=\"wp-caption-text\">\u4e3a\u907f\u514d\u903e\u671f\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u8bf7\u6ce8\u610f\u4ee5\u4e0b\u4e8b\u9879\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u907f\u514d\u903e\u671f\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u4e2a\u4eba\u548c\u4f01\u4e1a\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u5c3d\u65e9\u91c7\u53d6\u98ce\u9669\u7ba1\u7406\u63aa\u65bd\u3002\u5ba1\u6838\u7a0e\u6536\u62b5\u6263\u51ed\u8bc1\u548c\u6536\u96c6\u6765\u81ea\u4e0d\u540c\u6e20\u9053\u7684\u6536\u5165\u786e\u8ba4\u51fd\u662f\u5fc5\u4e0d\u53ef\u5c11\u7684\u51c6\u5907\u6b65\u9aa4\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bb8\u591a\u62e5\u6709\u591a\u4efd\u6536\u5165\u6765\u6e90\u7684\u4e2a\u4eba\u5f80\u5f80\u5ffd\u7565\u8fd9\u4e00\u70b9\uff0c\u5bfc\u81f4\u56e0\u7b49\u5f85\u7f34\u6b3e\u5355\u4f4d\u63d0\u4f9b\u76f8\u5173\u6587\u4ef6\u800c\u5ef6\u8bef\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u3002MAN\u7a0e\u52a1\u4e13\u5bb6\u5efa\u8bae\u60a8\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u65f6\u6216\u52b3\u52a8\u5408\u540c\u7ec8\u6b62\u65f6\u7d22\u53d6\u9884\u6263\u7a0e\u6587\u4ef6\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f7f\u7528 eTax Mobile \u7b49\u5e94\u7528\u7a0b\u5e8f\u4e5f\u662f\u63a7\u5236\u6536\u5165\u4fe1\u606f\u3001\u907f\u514d\u903e\u671f\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u6709\u6548\u65b9\u6cd5\u3002\u8be5\u7cfb\u7edf\u8ba9\u60a8\u53ef\u4ee5\u968f\u65f6\u968f\u5730\u8ffd\u8e2a\u60a8\u7684\u7eb3\u7a0e\u4e49\u52a1\uff0c\u5e76\u63a5\u6536\u7a0e\u52a1\u673a\u5173\u5173\u4e8e\u91cd\u8981\u622a\u6b62\u65e5\u671f\u7684\u901a\u77e5\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;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u903e\u671f\u4f1a\u5e26\u6765\u660e\u663e\u7684\u8d22\u52a1\u98ce\u9669\uff0c\u5e76\u5bf9\u4e2a\u4eba\u548c\u4f01\u4e1a\u7684\u7a0e\u52a1\u5408\u89c4\u8bb0\u5f55\u4ea7\u751f\u8d1f\u9762\u5f71\u54cd\u3002\u4e86\u89e3\u76f8\u5173\u6cd5\u5f8b\u5e76\u79ef\u6781\u4e3b\u52a8\u5730\u8fdb\u884c\u7533\u62a5\u662f\u6709\u6548\u7a0e\u52a1\u7ba1\u7406\u7684\u5173\u952e\u3002\u53ca\u65f6\u4e86\u89e3\u4e2a\u4eba\u6240\u5f97\u7a0e\u903e\u671f\u7533\u62a5\u5904\u7f5a\u653f\u7b56\u7684\u53d8\u5316\uff0c\u5c06\u6709\u52a9\u4e8e\u60a8\u5728\u62a5\u7a0e\u671f\u95f4\u66f4\u52a0\u5b89\u5fc3\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728 MAN \u2013 Master Accountant Network\uff0c\u6211\u4eec\u6df1\u77e5\u5ba2\u6237\u5728\u5904\u7406\u590d\u6742\u7a0e\u52a1\u95ee\u9898\u65f6\u9762\u4e34\u7684\u6311\u6218\u3002\u5982\u679c\u60a8\u62c5\u5fc3\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u903e\u671f\uff0c\u6216\u9700\u8981\u4e13\u4e1a\u673a\u6784\u6765\u7ba1\u7406\u98ce\u9669\uff0cMAN \u53ef\u63d0\u4f9b\u4e00\u7cfb\u5217\u5168\u9762\u7684\u670d\u52a1\uff0c\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u5ba1\u8ba1\u548c\u8d22\u52a1\u62a5\u8868\u5ba1\u6838\u670d\u52a1\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><span style=\"font-weight: 400;\">\u5168\u65b9\u4f4d\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u9002\u7528\u4e8e\u4f01\u4e1a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">\u6df1\u5165\u7684\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, \uff0c\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u4f9d\u6cd5\u5e94\u7f34\u7eb3\u7684\u7a0e\u6b3e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue-tncn\/\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u9002\u7528\u4e8e\u5728\u8d8a\u5357\u7684\u4e2a\u4eba\u548c\u5916\u56fd\u4eba\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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;\"> \u5e76\u5411\u6709\u5173\u90e8\u95e8\u505a\u51fa\u89e3\u91ca\u3002.<\/span><\/li>\n<\/ul>\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\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u903e\u671f\u7533\u62a5\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>\u5982\u679c\u4e2a\u4eba\u6709\u6743\u7533\u62a5\u7eb3\u7a0e\uff0c\u4f46\u4f01\u4e1a\u903e\u671f\u63d0\u4ea4\uff0c\u8c01\u5c06\u53d7\u5230\u5904\u7f5a\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u4e2a\u4eba\u4e0d\u4f1a\u56e0\u903e\u671f\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u800c\u53d7\u5230\u5904\u7f5a\uff1b\u8d23\u4efb\u5728\u4e8e\u4f01\u4e1a\u3002\u4f01\u4e1a\u5c06\u6839\u636e\u7ec4\u7ec7\u673a\u6784\u903e\u671f\u7533\u62a5\u6240\u5f97\u7a0e\u7684\u76f8\u5173\u89c4\u5b9a\uff0c\u53d7\u5230\u76f8\u5e94\u7684\u884c\u653f\u5904\u7f5a\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>\u662f\u5426\u53ef\u4ee5\u7533\u8bf7\u5ef6\u671f\u4ee5\u907f\u514d\u88ab\u89c6\u4e3a\u903e\u671f\u63d0\u4ea4\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6839\u636e\u76f8\u5173\u89c4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u5982\u9047\u81ea\u7136\u707e\u5bb3\u3001\u706b\u707e\u6216\u610f\u5916\u4e8b\u6545\u7b49\u60c5\u51b5\uff0c\u53ef\u7533\u8bf7\u5ef6\u671f\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002\u5ef6\u671f\u671f\u9650\u4e0d\u5f97\u8d85\u8fc730\u5929\u3002\u9664\u975e\u5c5e\u4e8e\u4e0d\u53ef\u6297\u529b\u4e8b\u4ef6\uff0c\u5426\u5219\u4efb\u4f55\u903e\u671f\u7533\u62a5\u5747\u89c6\u4e3a\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u903e\u671f\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\u4f55\u51cf\u5c11\u56e0\u903e\u671f\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u800c\u53d7\u5230\u7684\u5904\u7f5a\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u7eb3\u7a0e\u4eba\u5e94\u8003\u8651\u51cf\u8f7b\u5904\u7f5a\u7684\u60c5\u5f62\uff0c\u4f8b\u5982\uff1a\u4e3b\u52a8\u7ea0\u6b63\u9519\u8bef\u3001\u771f\u8bda\u6094\u6539\u3001\u56e0\u7279\u6b8a\u56f0\u96be\u60c5\u51b5\u800c\u9996\u6b21\u8fdd\u89c4\u7b49\u3002\u5728\u7a0e\u52a1\u673a\u5173\u53d1\u51fa\u5ba1\u8ba1\u51b3\u5b9a\u524d\u4e3b\u52a8\u63d0\u4ea4\u76f8\u5173\u6587\u4ef6\uff0c\u6709\u52a9\u4e8e\u786e\u4fdd\u5728\u4e2a\u4eba\u6240\u5f97\u7a0e\u903e\u671f\u7533\u62a5\u5904\u7f5a\u6846\u67b6\u5185\u83b7\u5f97\u6700\u4f4e\u5904\u7f5a\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\": \"C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n nh\u01b0ng doanh nghi\u1ec7p n\u1ed9p tr\u1ec5 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