{"id":5482,"date":"2026-04-03T09:50:02","date_gmt":"2026-04-03T02:50:02","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5482"},"modified":"2026-04-03T09:50:02","modified_gmt":"2026-04-03T02:50:02","slug":"cong-van-1918","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-1918\/","title":{"rendered":"\u5b98\u65b9\u6587\u4ef6 1918\/CT-CS\uff1a2026 \u5e74\u5916\u56fd\u627f\u5305\u5546\u4f01\u4e1a\u6240\u5f97\u7a0e"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/ho-tro-phap-luat\/cong-van-1918ctcs-ve-phuong-phap-nop-thue-thu-nhap-doanh-nghiep-2026-cua-nha-thau-nuoc-ngoai-chi-ti-261728.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 1918\/CT-CS<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 v\u0103n b\u1ea3n do C\u1ee5c Thu\u1ebf ban h\u00e0nh v\u00e0o ng\u00e0y 31\/03\/2026, \u0111\u00f3ng vai tr\u00f2 l\u00e0 m\u1ed9t v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi c\u1ee5 th\u1ec3, c\u00f3 gi\u00e1 tr\u1ecb tham kh\u1ea3o cho c\u00e1c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i trong vi\u1ec7c l\u00e0m r\u00f5 c\u00e1ch \u00e1p d\u1ee5ng quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN). Trong b\u1ed1i c\u1ea3nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nh\u01b0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-320-2025-ND-CP-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-665051.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c, vi\u1ec7c n\u1eafm v\u1eefng n\u1ed9i dung c\u00f4ng v\u0103n n\u00e0y l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 xu\u1ea5t hi\u1ec7n c\u1ee7a C\u00f4ng v\u0103n 1918\/CT-CS di\u1ec5n ra v\u00e0o th\u1eddi \u0111i\u1ec3m th\u1ecb tr\u01b0\u1eddng x\u00e2y d\u1ef1ng v\u00e0 cung \u1ee9ng d\u1ecbch v\u1ee5 xuy\u00ean bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam \u0111ang c\u00f3 nh\u1eefng c\u1eadp nh\u1eadt v\u1ec1 c\u1ea5u tr\u00fac ph\u00e1p l\u00fd. \u0110\u1ed1i v\u1edbi c\u00e1c k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh, vi\u1ec7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang b\u1ea3n ch\u1ea5t c\u00e1c quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp t\u1ea1i <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-20-2026-TT-BTC-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-va-Nghi-dinh-320-2025-ND-CP-672539.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 20\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro v\u1ec1 thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn d\u00f2ng ti\u1ec1n c\u1ee7a d\u1ef1 \u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 1918\/CT-CS<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng v\u0103n 1918\/CT-CS l\u00e0 <\/b><span style=\"font-weight: 400;\">v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi h\u01b0\u1edbng d\u1eabn v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf TNDN cho m\u1ed9t tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u1ee5 th\u1ec3 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam n\u0103m 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng v\u0103n 1918\/CT-CS d\u00f9ng \u0111\u1ec3 <\/b><span style=\"font-weight: 400;\">cung c\u1ea5p c\u01a1 s\u1edf tham kh\u1ea3o \u0111\u1ec3 doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai ho\u1eb7c kh\u1ea5u tr\u1eeb thu\u1ebf nh\u00e0 th\u1ea7u d\u1ef1a tr\u00ean h\u1ec7 th\u1ed1ng lu\u1eadt m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 1918\/CT-CS:<\/b><span style=\"font-weight: 400;\"> Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (NTNN), nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c Vi\u1ec7t Nam chi tr\u1ea3 thu nh\u1eadp cho NTNN trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u01b0\u01a1ng t\u1ef1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khi n\u00e0o c\u1ea7n C\u00f4ng v\u0103n 1918\/CT-CS:<\/b><span style=\"font-weight: 400;\"> Khi k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng, nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u1eb7c th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u0103m 2026.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 1918\/CT-CS<\/b><\/h2>\n<figure id=\"attachment_5486\" aria-describedby=\"caption-attachment-5486\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5486\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tong-hop-cac-van-ban-phap-luat-lien-quan-den-Cong-van-1918_CT-CS.jpg\" alt=\"T\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 1918\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tong-hop-cac-van-ban-phap-luat-lien-quan-den-Cong-van-1918_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tong-hop-cac-van-ban-phap-luat-lien-quan-den-Cong-van-1918_CT-CS-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tong-hop-cac-van-ban-phap-luat-lien-quan-den-Cong-van-1918_CT-CS-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tong-hop-cac-van-ban-phap-luat-lien-quan-den-Cong-van-1918_CT-CS-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tong-hop-cac-van-ban-phap-luat-lien-quan-den-Cong-van-1918_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5486\" class=\"wp-caption-text\">T\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 1918\/CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n h\u1ec7 th\u1ed1ng h\u00f3a c\u00e1c v\u0103n b\u1ea3n sau \u0111\u00e2y \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025<\/b><span style=\"font-weight: 400;\">: V\u0103n b\u1ea3n ph\u00e1p l\u00fd cao nh\u1ea5t \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng thu\u1ebf TNDN t\u1eeb n\u0103m 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/b><span style=\"font-weight: 400;\">: Quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c bi\u1ec7n ph\u00e1p thi h\u00e0nh lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng t\u01b0 20\/2026\/TT-BTC<\/b><span style=\"font-weight: 400;\">: H\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c v\u00e0 x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng v\u0103n 651\/SMCC-ACC<\/b><span style=\"font-weight: 400;\">: V\u0103n b\u1ea3n ti\u1ec1n \u0111\u1ec1 c\u1ee7a doanh nghi\u1ec7p g\u1eedi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>N\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 1918\/CT-CS v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u n\u0103m 2026<\/b><\/h2>\n<figure id=\"attachment_5484\" aria-describedby=\"caption-attachment-5484\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-5484 size-full\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Noi-dung-cot-loi-cua-Cong-van-1918_CT-CS-ve-thue-nha-thau-nam-2026.jpg\" alt=\"N\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 1918\/CT-CS v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u n\u0103m 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Noi-dung-cot-loi-cua-Cong-van-1918_CT-CS-ve-thue-nha-thau-nam-2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Noi-dung-cot-loi-cua-Cong-van-1918_CT-CS-ve-thue-nha-thau-nam-2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Noi-dung-cot-loi-cua-Cong-van-1918_CT-CS-ve-thue-nha-thau-nam-2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Noi-dung-cot-loi-cua-Cong-van-1918_CT-CS-ve-thue-nha-thau-nam-2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Noi-dung-cot-loi-cua-Cong-van-1918_CT-CS-ve-thue-nha-thau-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5484\" class=\"wp-caption-text\">N\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 1918\/CT-CS v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u n\u0103m 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 1918\/CT-CS \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m tr\u1ea3 l\u1eddi v\u01b0\u1edbng m\u1eafc c\u1ee7a C\u00f4ng ty Sumitomo Mitsui NB li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf cho Nh\u00e0 th\u1ea7u THCV XD thu\u1ed9c d\u1ef1 \u00e1n Nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t Bao b\u00ec Th\u1ef1c ph\u1ea9m Osaka Wrap Vi\u1ec7t Nam. N\u1ed9i dung n\u00e0y xu\u1ea5t ph\u00e1t t\u1eeb y\u00eau c\u1ea7u t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 651\/SMCC-ACC n\u0103m 2025 c\u1ee7a ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 v\u1ea5n \u0111\u1ec1 ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf TNDN c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, C\u1ee5c Thu\u1ebf \u0111\u00e3 ph\u1ea3n h\u1ed3i r\u1eb1ng Ch\u00ednh ph\u1ee7 v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf TNDN, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/b><span style=\"font-weight: 400;\">: Quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng t\u01b0 20\/2026\/TT-BTC<\/b><span style=\"font-weight: 400;\">: Quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>K\u1ebft lu\u1eadn quan tr\u1ecdng t\u1eeb C\u1ee5c Thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> C\u1ee5c Thu\u1ebf kh\u00f4ng \u0111\u01b0a ra ph\u01b0\u01a1ng ph\u00e1p t\u00ednh c\u1ee5 th\u1ec3 m\u00e0 d\u1eabn chi\u1ebfu doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC. C\u00f4ng v\u0103n nh\u1ea5n m\u1ea1nh r\u1eb1ng C\u00f4ng ty c\u1ea7n ch\u1ee7 \u0111\u1ed9ng li\u00ean h\u1ec7 v\u1edbi <\/span><b>Thu\u1ebf t\u1ec9nh H\u01b0ng Y\u00ean<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt d\u1ef1a tr\u00ean h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf c\u1ee7a d\u1ef1 \u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ea1i sao C\u00f4ng v\u0103n 1918\/CT-CS c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u \u00fd trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p?<\/b><\/h2>\n<figure id=\"attachment_5485\" aria-describedby=\"caption-attachment-5485\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5485\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-Cong-van-1918_CT-CS-can-duoc-luu-y-trong-quan-tri-doanh-nghiep.jpg\" alt=\"T\u1ea1i sao C\u00f4ng v\u0103n 1918\/CT-CS c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u \u00fd trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-Cong-van-1918_CT-CS-can-duoc-luu-y-trong-quan-tri-doanh-nghiep.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-Cong-van-1918_CT-CS-can-duoc-luu-y-trong-quan-tri-doanh-nghiep-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-Cong-van-1918_CT-CS-can-duoc-luu-y-trong-quan-tri-doanh-nghiep-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-Cong-van-1918_CT-CS-can-duoc-luu-y-trong-quan-tri-doanh-nghiep-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-Cong-van-1918_CT-CS-can-duoc-luu-y-trong-quan-tri-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5485\" class=\"wp-caption-text\">T\u1ea1i sao C\u00f4ng v\u0103n 1918\/CT-CS c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u \u00fd trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p?<\/figcaption><\/figure>\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 1918\/CT-CS h\u1ed7 tr\u1ee3 vi\u1ec7c th\u1ef1c thi quy \u0111\u1ecbnh thu\u1ebf trong giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i. Gi\u00e1 tr\u1ecb c\u1ee7a v\u0103n b\u1ea3n n\u00e0y n\u1eb1m \u1edf ch\u1ed7 n\u00f3 x\u00e1c nh\u1eadn vi\u1ec7c \u00e1p d\u1ee5ng Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch ph\u00e1t sinh trong n\u0103m 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng ch\u01b0a \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf so v\u1edbi h\u01b0\u1edbng d\u1eabn d\u1eabn chi\u1ebfu trong C\u00f4ng v\u0103n 1918\/CT-CS c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng khai thi\u1ebfu thu\u1ebf. V\u00ed d\u1ee5, n\u1ebfu nh\u00e0 th\u1ea7u \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p nh\u01b0ng doanh nghi\u1ec7p Vi\u1ec7t Nam l\u1ea1i t\u1ef1 \u00fd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u1ea5n \u0111\u1ecbnh t\u1ef7 l\u1ec7 % tr\u00ean doanh thu, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 y\u00eau c\u1ea7u t\u00ednh l\u1ea1i to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 thu\u1ebf d\u1ef1a tr\u00ean h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u01a1n n\u1eefa, v\u0103n b\u1ea3n n\u00e0y gi\u00fap doanh nghi\u1ec7p Vi\u1ec7t Nam (b\u00ean mua d\u1ecbch v\u1ee5) l\u01b0u \u00fd h\u01a1n v\u1ec1 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb. Vi\u1ec7c kh\u00f4ng n\u1eafm r\u00f5 c\u00e1c quy \u0111\u1ecbnh d\u1eabn chi\u1ebfu c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng trong c\u00e1c h\u1ee3p \u0111\u1ed3ng x\u00e2y l\u1eafp c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng t\u1eeb c\u00e1c quy \u0111\u1ecbnh d\u1eabn chi\u1ebfu t\u1ea1i C\u00f4ng v\u0103n 1918\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c h\u01b0\u1edbng d\u1eabn ph\u00e1p l\u00fd trong c\u00f4ng v\u0103n c\u00f3 t\u1ea7m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng. \u0110\u1ea7u ti\u00ean l\u00e0 c\u00e1c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 hai l\u00e0 c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam, bao g\u1ed3m c\u1ea3 c\u00e1c doanh nghi\u1ec7p FDI, \u0111ang s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ho\u1eb7c mua h\u00e0ng h\u00f3a k\u00e8m d\u1ecbch v\u1ee5 t\u1eeb n\u01b0\u1edbc ngo\u00e0i. Nh\u1eefng \u0111\u01a1n v\u1ecb n\u00e0y \u0111\u00f3ng vai tr\u00f2 l\u00e0 \u0111\u1ea1i l\u00fd thu\u1ebf, c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u0103ng k\u00fd thu\u1ebf, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Cu\u1ed1i c\u00f9ng, c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n c\u0169ng c\u1ea7n l\u01b0u \u00fd \u0111\u1ebfn c\u00e1ch ti\u1ebfp c\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf qua c\u00f4ng v\u0103n n\u00e0y \u0111\u1ec3 t\u01b0 v\u1ea5n cho kh\u00e1ch h\u00e0ng. Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c b\u01b0\u1edbc d\u1eabn chi\u1ebfu c\u1ee7a c\u01a1 quan thu\u1ebf gi\u00fap x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c ph\u01b0\u01a1ng \u00e1n tu\u00e2n th\u1ee7 thu\u1ebf an to\u00e0n cho doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Chi ti\u1ebft quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">thu\u1ebf TNDN<\/span><\/a><span style=\"font-weight: 400;\"> trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c ph\u00e2n t\u00e1ch nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m n\u00e0y bao g\u1ed3m c\u00e1c doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba v\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) \u0111\u00e3 th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n t\u1ea1i Vi\u1ec7t Nam:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a:<\/b><span style=\"font-weight: 400;\"> Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu l\u00e0 ng\u00e0y chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a theo h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u. N\u1ebfu h\u1ee3p \u0111\u1ed3ng kh\u00f4ng quy \u0111\u1ecbnh r\u00f5, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh v\u1ec1 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u1ee7a ph\u00e1p lu\u1eadt H\u1ea3i quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng:<\/b><span style=\"font-weight: 400;\"> Doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n cho kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t (bao g\u1ed3m \u0111\u00f3ng t\u00e0u):<\/b><span style=\"font-weight: 400;\"> Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc:<\/b><span style=\"font-weight: 400;\"> Doanh thu t\u00ednh thu\u1ebf l\u00e0 ng\u00e0y x\u00e1c nh\u1eadn ch\u1ec9 s\u1ed1 c\u00f4ng t\u01a1 \u0111i\u1ec7n, n\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi tr\u00ean h\u00f3a \u0111\u01a1n t\u00ednh ti\u1ec1n th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i (Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m n\u00e0y th\u1ef1c hi\u1ec7n theo tinh th\u1ea7n d\u1eabn chi\u1ebfu c\u1ee7a C\u00f4ng v\u0103n 1918\/CT-CS:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n:<\/b><span style=\"font-weight: 400;\"> Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu l\u00e0 th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n ban \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi:<\/b><span style=\"font-weight: 400;\"> Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu l\u00e0 th\u1eddi \u0111i\u1ec3m th\u1ef1c t\u1ebf di\u1ec5n ra vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu\/quy\u1ec1n h\u01b0\u1edfng l\u1ee3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee9ng kho\u00e1n ph\u00e1i sinh (h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai):<\/b><span style=\"font-weight: 400;\"> Th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m kh\u1edbp l\u1ec7nh mua\/b\u00e1n c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 tr\u00ean h\u1ec7 th\u1ed1ng ho\u1eb7c th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai \u0111\u00e1o h\u1ea1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>M\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN m\u1edbi nh\u1ea5t \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025, bi\u1ec3u thu\u1ebf su\u1ea5t n\u0103m 2026 c\u00f3 nh\u1eefng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1c m\u1ee9c <\/span><a href=\"https:\/\/thue.man.net.vn\/thue-suat-thue-tndn-2025\/\"><span style=\"font-weight: 400;\">thu\u1ebf su\u1ea5t thu\u1ebf TNDN<\/span><\/a><span style=\"font-weight: 400;\">:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng l\u00e0 20%. B\u00ean c\u1ea1nh \u0111\u00f3, c\u00f3 c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i d\u1ef1a tr\u00ean quy m\u00f4 doanh thu: Doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 3 t\u1ef7 \u0111\u1ed3ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf 15%, doanh thu t\u1eeb tr\u00ean 3 t\u1ef7 \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng h\u01b0\u1edfng m\u1ee9c 17%.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9 nh\u01b0 d\u1ea7u kh\u00ed ho\u1eb7c khai th\u00e1c t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm, thu\u1ebf su\u1ea5t c\u00f3 th\u1ec3 dao \u0111\u1ed9ng t\u1eeb 25% \u0111\u1ebfn 50% t\u00f9y theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 \u0111\u1eb7c th\u00f9 m\u1ecf khai th\u00e1c.<\/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 thu\u1ebf su\u1ea5t TNDN 2026 theo quy m\u00f4 doanh thu<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ed5ng doanh thu n\u0103m (VN\u0110)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng (%)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p si\u00eau nh\u1ecf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 03 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u1ecf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb tr\u00ean 03 t\u1ef7 \u0111\u1ebfn 50 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ed5 th\u00f4ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ean 50 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Khai th\u00e1c t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e2n bi\u1ec7t doanh thu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">40% &#8211; 50%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ecm ki\u1ebfm, khai th\u00e1c d\u1ea7u kh\u00ed<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo quy\u1ebft \u0111\u1ecbnh Th\u1ee7 t\u01b0\u1edbng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25% &#8211; 50%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Doanh thu l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh l\u00e0 t\u1ed5ng doanh thu c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study tham kh\u1ea3o: \u00c1p d\u1ee5ng quy \u0111\u1ecbnh cho nh\u00e0 th\u1ea7u x\u00e2y d\u1ef1ng<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e9t t\u00ecnh hu\u1ed1ng m\u1ed9t nh\u00e0 th\u1ea7u Nh\u1eadt B\u1ea3n th\u1ef1c hi\u1ec7n l\u1eafp \u0111\u1eb7t d\u00e2y chuy\u1ec1n m\u00e1y m\u00f3c t\u1ea1i H\u01b0ng Y\u00ean v\u00e0o n\u0103m 2026. Theo tinh th\u1ea7n d\u1eabn chi\u1ebfu c\u1ee7a C\u00f4ng v\u0103n 1918\/CT-CS, t\u1ea1i m\u1ed7i \u0111\u1ee3t nghi\u1ec7m thu h\u1ea1ng m\u1ee5c, ngh\u0129a v\u1ee5 thu\u1ebf TNDN nh\u00e0 th\u1ea7u ph\u00e1t sinh d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb bi\u00ean b\u1ea3n nghi\u1ec7m thu, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u00e3 thanh to\u00e1n hay ch\u01b0a.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu nh\u00e0 th\u1ea7u kh\u00f4ng n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai, b\u00ean Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 \u1ea5n \u0111\u1ecbnh tr\u00ean doanh thu. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu l\u00e0 m\u1ea5u ch\u1ed1t \u0111\u1ec3 tr\u00e1nh c\u00e1c r\u1ee7i ro v\u1ec1 ch\u1eadm n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>L\u01b0u \u00fd th\u1ef1c t\u1ebf v\u1ec1 x\u1eed l\u00fd thu\u1ebf nh\u00e0 th\u1ea7u 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua th\u1ef1c t\u1ebf h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p, r\u1ee7i ro th\u01b0\u1eddng n\u1eb1m \u1edf vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u01b0a \u0111\u00fang b\u1ea3n ch\u1ea5t d\u1ecbch v\u1ee5 ho\u1eb7c th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu. Vi\u1ec7c t\u00e1ch nh\u1ecf h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ch\u1eadm tr\u1ec5 trong kh\u00e2u h\u1ed3 s\u01a1 nghi\u1ec7m thu c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf t\u1eeb ph\u00eda c\u01a1 quan ch\u1ee9c n\u0103ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m cho th\u1ea5y doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t c\u00e1c \u0111i\u1ec1u kho\u1ea3n thu\u1ebf trong h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ngay t\u1eeb \u0111\u1ea7u. \u0110\u1ed3ng th\u1eddi, c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 nghi\u1ec7m thu \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u1edbp \u0111\u00fang khi gi\u1ea3i tr\u00ecnh quy\u1ebft to\u00e1n.<\/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;\">Vi\u1ec7c n\u1eafm b\u1eaft c\u00e1c n\u1ed9i dung d\u1eabn chi\u1ebfu trong C\u00f4ng v\u0103n 1918\/CT-CS gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u00eam c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNDN n\u0103m 2026. \u0110i\u1ec3m c\u1ed1t y\u1ebfu l\u00e0 doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 h\u01b0\u1edbng d\u1eabn tr\u1ef1c ti\u1ebfp t\u1eeb c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ea1i \u0111\u1ecba b\u00e0n n\u01a1i d\u1ef1 \u00e1n tri\u1ec3n khai (nh\u01b0 tr\u01b0\u1eddng h\u1ee3p C\u1ee5c Thu\u1ebf t\u1ec9nh H\u01b0ng Y\u00ean) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p b\u1ea1n c\u1ea7n h\u1ed7 tr\u1ee3 th\u00eam v\u1ec1 c\u00e1c th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ee9c t\u1ea1p, \u0111\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh \u0111\u1ec3 mang l\u1ea1i c\u00e1c gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u v\u00e0 an to\u00e0n cho doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/thue.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 Nh\u1eadn B\u00e1o Gi\u00e1 <\/span><\/a><\/div><\/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>5 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 1918\/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>C\u00f4ng v\u0103n 1918\/CT-CS c\u00f3 gi\u00e1 tr\u1ecb \u00e1p d\u1ee5ng chung kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn cho m\u1ed9t tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, tuy nhi\u00ean c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f4ng v\u0103n d\u1eabn chi\u1ebfu (Ngh\u1ecb \u0111\u1ecbnh 320, Th\u00f4ng t\u01b0 20) c\u00f3 gi\u00e1 tr\u1ecb \u00e1p d\u1ee5ng chung cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u01b0\u01a1ng t\u1ef1.                    <\/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>N\u1ebfu nh\u00e0 th\u1ea7u k\u00ea khai thu\u1ebf th\u00ec th\u1eddi \u0111i\u1ec3m doanh thu c\u00f3 thay \u0111\u1ed5i kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh chung c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf, b\u1ea5t k\u1ec3 ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf l\u00e0 k\u00ea khai hay \u1ea5n \u0111\u1ecbnh.                    <\/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>Ng\u01b0\u1ee1ng doanh thu \u0111\u1ec3 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 15% t\u00ednh th\u1ebf n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNg\u01b0\u1ee1ng n\u00e0y t\u00ednh d\u1ef1a tr\u00ean t\u1ed5ng doanh thu c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc li\u1ec1n k\u1ec1 (n\u0103m 2025).                    <\/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>Nghi\u1ec7m thu t\u1eebng ph\u1ea7n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf ngay kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, theo quy \u0111\u1ecbnh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu h\u1ea1ng m\u1ee5c ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng l\u00e0 th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.                    <\/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>L\u00e0m sao \u0111\u1ec3 t\u1ea3i v\u0103n b\u1ea3n g\u1ed1c?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ecm ki\u1ebfm s\u1ed1 hi\u1ec7u C\u00f4ng v\u0103n 1918\/CT-CS tr\u00ean c\u00e1c trang tin c\u1ee7a ng\u00e0nh Thu\u1ebf ho\u1eb7c th\u01b0 vi\u1ec7n ph\u00e1p lu\u1eadt.                    <\/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\u00f4ng v\u0103n 1918\/CT-CS c\u00f3 gi\u00e1 tr\u1ecb \u00e1p d\u1ee5ng chung kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn cho m\u1ed9t tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, tuy nhi\u00ean c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f4ng v\u0103n d\u1eabn chi\u1ebfu (Ngh\u1ecb \u0111\u1ecbnh 320, Th\u00f4ng t\u01b0 20) c\u00f3 gi\u00e1 tr\u1ecb \u00e1p d\u1ee5ng chung cho c\u00e1c 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d\u1ef1a tr\u00ean t\u1ed5ng doanh thu c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc li\u1ec1n k\u1ec1 (n\u0103m 2025).\"\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\": \"Nghi\u1ec7m thu t\u1eebng ph\u1ea7n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf ngay kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3, theo quy \u0111\u1ecbnh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu h\u1ea1ng m\u1ee5c ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng l\u00e0 th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.\"\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\": \"L\u00e0m sao \u0111\u1ec3 t\u1ea3i v\u0103n b\u1ea3n g\u1ed1c?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ecm ki\u1ebfm s\u1ed1 hi\u1ec7u C\u00f4ng v\u0103n 1918\/CT-CS tr\u00ean c\u00e1c trang tin c\u1ee7a ng\u00e0nh Thu\u1ebf ho\u1eb7c th\u01b0 vi\u1ec7n ph\u00e1p lu\u1eadt.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 1918\/CT-CS l\u00e0 v\u0103n b\u1ea3n do C\u1ee5c Thu\u1ebf ban h\u00e0nh v\u00e0o ng\u00e0y 31\/03\/2026, \u0111\u00f3ng vai tr\u00f2 l\u00e0 m\u1ed9t v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi c\u1ee5 th\u1ec3, c\u00f3 gi\u00e1 tr\u1ecb tham kh\u1ea3o cho c\u00e1c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i trong vi\u1ec7c l\u00e0m r\u00f5 c\u00e1ch \u00e1p d\u1ee5ng quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN). Trong [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5483,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-5482","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-nha-thau","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5482","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=5482"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5482\/revisions"}],"predecessor-version":[{"id":5487,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5482\/revisions\/5487"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5483"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5482"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5482"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5482"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}