{"id":6060,"date":"2026-05-12T17:27:53","date_gmt":"2026-05-12T10:27:53","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6060"},"modified":"2026-05-12T17:27:53","modified_gmt":"2026-05-12T10:27:53","slug":"cong-van-2926","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-2926\/","title":{"rendered":"C\u00f4ng v\u0103n 2926\/CT-CS: \u01afu \u0111\u00e3i thu\u1ebf TNDN ng\u00e0nh ch\u0103n nu\u00f4i"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2926\/CT-CS \u0111\u01b0\u1ee3c ban h\u00e0nh trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam \u0111ang c\u00f3 nh\u1eefng b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd v\u1edbi s\u1ef1 ra \u0111\u1eddi c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n quan tr\u1ecdng gi\u00fap l\u00e0m r\u00f5 c\u00e1c th\u1eafc m\u1eafc c\u1ee7a doanh nghi\u1ec7p v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng ch\u0103n nu\u00f4i theo \u0111\u1ecba b\u00e0n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i \u0111\u00e1nh gi\u00e1 C\u00f4ng v\u0103n 2926\/CT-CS l\u00e0 kim ch\u1ec9 nam cho c\u00e1c t\u1eadp \u0111o\u00e0n n\u00f4ng nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh chuy\u1ec3n \u0111\u1ed5i l\u00ean m\u00f4 h\u00ecnh doanh nghi\u1ec7p. Vi\u1ec7c hi\u1ec3u \u0111\u00fang tinh th\u1ea7n c\u1ee7a v\u0103n b\u1ea3n n\u00e0y gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng r\u1ee7i ro truy thu thu\u1ebf kh\u00f4ng \u0111\u00e1ng c\u00f3 trong c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n t\u01b0\u01a1ng lai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 2926\/CT-CS<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng v\u0103n 2926\/CT-CS l\u00e0<\/b><span style=\"font-weight: 400;\"> v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) cho ho\u1ea1t \u0111\u1ed9ng ch\u0103n nu\u00f4i d\u1ef1a tr\u00ean ph\u00e2n lo\u1ea1i \u0111\u1ecba b\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee5c \u0111\u00edch:<\/b><span style=\"font-weight: 400;\"> X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i cho doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9002\u7528\u5bf9\u8c61\uff1a<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u1eeb ch\u0103n nu\u00f4i ph\u00e1t sinh t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n kh\u00e1c nhau tr\u00ean c\u1ea3 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng:<\/b><span style=\"font-weight: 400;\"> B\u1eaft \u0111\u1ea7u t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2025 v\u00e0 ti\u1ebfp di\u1ec5n trong n\u0103m 2026 theo Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 2926\/CT-CS quy \u0111\u1ecbnh g\u00ec v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf ch\u0103n nu\u00f4i theo \u0111\u1ecba b\u00e0n?<\/b><\/h2>\n<figure id=\"attachment_6062\" aria-describedby=\"caption-attachment-6062\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6062\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Cong-van-2926_CT-CS-quy-dinh-gi-ve-uu-dai-thue-chan-nuoi-theo-dia-ban.jpg\" alt=\"C\u00f4ng v\u0103n 2926\/CT-CS quy \u0111\u1ecbnh g\u00ec v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf ch\u0103n nu\u00f4i theo \u0111\u1ecba b\u00e0n?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Cong-van-2926_CT-CS-quy-dinh-gi-ve-uu-dai-thue-chan-nuoi-theo-dia-ban.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Cong-van-2926_CT-CS-quy-dinh-gi-ve-uu-dai-thue-chan-nuoi-theo-dia-ban-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Cong-van-2926_CT-CS-quy-dinh-gi-ve-uu-dai-thue-chan-nuoi-theo-dia-ban-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Cong-van-2926_CT-CS-quy-dinh-gi-ve-uu-dai-thue-chan-nuoi-theo-dia-ban-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Cong-van-2926_CT-CS-quy-dinh-gi-ve-uu-dai-thue-chan-nuoi-theo-dia-ban-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6062\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 2926\/CT-CS quy \u0111\u1ecbnh g\u00ec v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf ch\u0103n nu\u00f4i theo \u0111\u1ecba b\u00e0n?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-2926ctcs-ngay-1152026-ve-uu-dai-thue-tndn-doi-voi-thu-nhap-tu-hoat-dong-chan-nuoi-the-nao-138090343.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2926\/CT-CS<\/span><\/a><span style=\"font-weight: 400;\"> t\u1eadp trung l\u00e0m r\u00f5 c\u00e1ch ph\u00e2n lo\u1ea1i thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng ch\u0103n nu\u00f4i d\u1ef1a tr\u00ean v\u1ecb tr\u00ed \u0111\u1ecba l\u00fd n\u01a1i doanh nghi\u1ec7p tri\u1ec3n khai d\u1ef1 \u00e1n. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t v\u00ec Lu\u1eadt Thu\u1ebf TNDN 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP \u0111\u00e3 c\u00f3 nh\u1eefng thay \u0111\u1ed5i v\u1ec1 danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn, thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng ch\u0103n nu\u00f4i \u0111\u01b0\u1ee3c chia l\u00e0m ba nh\u00f3m ch\u00ednh \u0111\u1ec3 \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i. Nh\u00f3m \u0111\u1ea7u ti\u00ean l\u00e0 c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n. Nh\u00f3m th\u1ee9 hai thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n. Nh\u00f3m cu\u1ed1i c\u00f9ng l\u00e0 c\u00e1c \u0111\u1ecba b\u00e0n kh\u00f4ng thu\u1ed9c di\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1eb7c th\u00f9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN l\u01b0u \u00fd r\u1eb1ng, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u1ecba b\u00e0n kh\u00f4ng ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o tr\u1ee5 s\u1edf ch\u00ednh m\u00e0 ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o n\u01a1i th\u1ef1c t\u1ebf ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, ch\u0103n nu\u00f4i. N\u1ebfu doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u trang tr\u1ea1i \u1edf nhi\u1ec1u t\u1ec9nh kh\u00e1c nhau, vi\u1ec7c t\u00e1ch b\u1ea1ch doanh thu v\u00e0 chi ph\u00ed cho t\u1eebng \u0111\u1ecba b\u00e0n l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ec3 h\u01b0\u1edfng \u0111\u00fang m\u1ee9c \u01b0u \u0111\u00e3i theo C\u00f4ng v\u0103n 2926\/CT-CS.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Vai tr\u00f2 c\u1ee7a C\u00f4ng v\u0103n 2926\/CT-CS trong h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf 2026<\/b><\/h2>\n<figure id=\"attachment_6064\" aria-describedby=\"caption-attachment-6064\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6064\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Vai-tro-cua-Cong-van-2926_CT-CS-trong-he-thong-phap-luat-thue-2026.jpg\" alt=\"Vai tr\u00f2 c\u1ee7a C\u00f4ng v\u0103n 2926\/CT-CS trong h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Vai-tro-cua-Cong-van-2926_CT-CS-trong-he-thong-phap-luat-thue-2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Vai-tro-cua-Cong-van-2926_CT-CS-trong-he-thong-phap-luat-thue-2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Vai-tro-cua-Cong-van-2926_CT-CS-trong-he-thong-phap-luat-thue-2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Vai-tro-cua-Cong-van-2926_CT-CS-trong-he-thong-phap-luat-thue-2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Vai-tro-cua-Cong-van-2926_CT-CS-trong-he-thong-phap-luat-thue-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6064\" class=\"wp-caption-text\">Vai tr\u00f2 c\u1ee7a C\u00f4ng v\u0103n 2926\/CT-CS trong h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, C\u00f4ng v\u0103n 2926\/CT-CS \u0111\u00f3ng vai tr\u00f2 l\u00e0 c\u1ea7u n\u1ed1i gi\u1eefa c\u00e1c quy \u0111\u1ecbnh chung c\u1ee7a Lu\u1eadt v\u00e0 th\u1ef1c ti\u1ec5n \u00e1p d\u1ee5ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng. N\u00f3 gi\u00fap lo\u1ea1i b\u1ecf c\u00e1c c\u00e1ch hi\u1ec3u ch\u1ed3ng ch\u00e9o gi\u1eefa \u01b0u \u0111\u00e3i theo ng\u00e0nh ngh\u1ec1 v\u00e0 \u01b0u \u0111\u00e3i theo \u0111\u1ecba b\u00e0n, v\u1ed1n l\u00e0 v\u1ea5n \u0111\u1ec1 g\u00e2y tranh c\u00e3i nhi\u1ec1u n\u0103m qua.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n v\u00e0 <\/span><a href=\"https:\/\/thue.man.net.vn\/quyet-toan-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97<\/span><\/a><span style=\"font-weight: 400;\">, v\u0103n b\u1ea3n n\u00e0y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd c\u1ee7a s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. Khi doanh nghi\u1ec7p \u00e1p d\u1ee5ng sai thu\u1ebf su\u1ea5t, r\u1ee7i ro v\u1ec1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p l\u00e0 r\u1ea5t l\u1edbn. Do \u0111\u00f3, C\u00f4ng v\u0103n 2926\/CT-CS cung c\u1ea5p m\u1ed9t khung ph\u00e1p l\u00fd an to\u00e0n \u0111\u1ec3 k\u1ebf to\u00e1n t\u1ef1 tin k\u00ea khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, s\u1ef1 xu\u1ea5t hi\u1ec7n c\u1ee7a c\u00f4ng v\u0103n n\u00e0y cho th\u1ea5y s\u1ef1 quan t\u00e2m c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u1ed1i v\u1edbi ng\u00e0nh n\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao. N\u00f3 khuy\u1ebfn kh\u00edch c\u00e1c doanh nghi\u1ec7p d\u1ecbch chuy\u1ec3n d\u00f2ng v\u1ed1n v\u1ec1 c\u00e1c v\u00f9ng s\u00e2u, v\u00f9ng xa \u0111\u1ec3 h\u01b0\u1edfng l\u1ee3i th\u1ebf v\u1ec1 thu\u1ebf su\u1ea5t, \u0111\u1ed3ng th\u1eddi th\u00fac \u0111\u1ea9y kinh t\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp t\u1eeb C\u00f4ng v\u0103n 2926\/CT-CS<\/b><\/h2>\n<figure id=\"attachment_6061\" aria-describedby=\"caption-attachment-6061\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6061\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-doi-tuong-chiu-tac-dong-truc-tiep-tu-Cong-van-2926_CT-CS.jpg\" alt=\"C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp t\u1eeb C\u00f4ng v\u0103n 2926\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-doi-tuong-chiu-tac-dong-truc-tiep-tu-Cong-van-2926_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-doi-tuong-chiu-tac-dong-truc-tiep-tu-Cong-van-2926_CT-CS-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-doi-tuong-chiu-tac-dong-truc-tiep-tu-Cong-van-2926_CT-CS-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-doi-tuong-chiu-tac-dong-truc-tiep-tu-Cong-van-2926_CT-CS-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-doi-tuong-chiu-tac-dong-truc-tiep-tu-Cong-van-2926_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6061\" class=\"wp-caption-text\">C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp t\u1eeb C\u00f4ng v\u0103n 2926\/CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u1ea7u ti\u00ean b\u1ecb t\u00e1c \u0111\u1ed9ng l\u00e0 c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n \u0111ang tr\u1ef1c ti\u1ebfp \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng chu\u1ed3ng tr\u1ea1i, h\u1ec7 th\u1ed1ng ch\u0103n nu\u00f4i kh\u00e9p k\u00edn. Nh\u1eefng \u0111\u01a1n v\u1ecb n\u00e0y th\u01b0\u1eddng c\u00f3 quy m\u00f4 l\u1edbn v\u00e0 ph\u00e1t sinh doanh thu t\u1eeb nhi\u1ec1u ngu\u1ed3n kh\u00e1c nhau, \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i trong ph\u00e2n lo\u1ea1i thu nh\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng ti\u1ebfp theo l\u00e0 c\u00e1c h\u1ee3p t\u00e1c x\u00e3 n\u00f4ng nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh doanh nghi\u1ec7p. C\u00f4ng v\u0103n 2926\/CT-CS gi\u00fap c\u00e1c h\u1ee3p t\u00e1c x\u00e3 x\u00e1c \u0111\u1ecbnh r\u00f5 h\u1ecd c\u00f3 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m thu\u1ebf hay kh\u00f4ng khi tri\u1ec3n khai ch\u0103n nu\u00f4i t\u1ea1i c\u00e1c v\u00f9ng \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/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 c\u1eadp nh\u1eadt C\u00f4ng v\u0103n 2926\/CT-CS \u0111\u1ec3 h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng. V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m, \u0111\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i Master Accountant Network \u0111\u00e3 ch\u1ee9ng ki\u1ebfn nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ecb lo\u1ea1i b\u1ecf \u01b0u \u0111\u00e3i ch\u1ec9 v\u00ec kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi s\u1ef1 thay \u0111\u1ed5i c\u1ee7a danh m\u1ee5c \u0111\u1ecba b\u00e0n trong <\/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;\">\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>M\u1ed1c th\u1eddi gian v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh m\u1edbi<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ef3 t\u00ednh <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> n\u0103m 2025 l\u00e0 c\u1ed9t m\u1ed1c \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 \u01b0u \u0111\u00e3i ch\u0103n nu\u00f4i. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd r\u1eb1ng m\u1ecdi \u01b0u \u0111\u00e3i n\u00eau trong C\u00f4ng v\u0103n 2926\/CT-CS \u0111\u1ec1u ph\u1ea3i d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN 2025. N\u1ebfu k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch, c\u1ea7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c \u0111\u1ec3 h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo C\u00f4ng v\u0103n 2926\/CT-CS l\u00e0 doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. M\u1ecdi kho\u1ea3n thu nh\u1eadp t\u1eeb ch\u0103n nu\u00f4i ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ri\u00eang bi\u1ec7t. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng t\u00e1ch b\u1ea1ch \u0111\u01b0\u1ee3c thu nh\u1eadp \u01b0u \u0111\u00e3i v\u00e0 thu nh\u1eadp kh\u00f4ng \u01b0u \u0111\u00e3i, ph\u1ea7n thu nh\u1eadp \u01b0u \u0111\u00e3i s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 doanh thu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i MAN, ch\u00fang t\u00f4i lu\u00f4n khuy\u1ebfn ngh\u1ecb kh\u00e1ch h\u00e0ng thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n chi ti\u1ebft ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh. Vi\u1ec7c n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap tu\u00e2n th\u1ee7 C\u00f4ng v\u0103n 2926\/CT-CS m\u00e0 c\u00f2n t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u khi c\u00f3 \u0111o\u00e0n thanh tra thu\u1ebf v\u00e0o l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan m\u1eadt thi\u1ebft<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 tr\u1ecdn v\u1eb9n C\u00f4ng v\u0103n 2926\/CT-CS, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 b\u1ecf qua c\u00e1c v\u0103n b\u1ea3n g\u1ed1c sau \u0111\u00e2y:<\/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;\"> Quy \u0111\u1ecbnh khung v\u1ec1 thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng 20% v\u00e0 c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10%, 15%, 17% cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP ng\u00e0y 15\/12\/2025:<\/b><span style=\"font-weight: 400;\"> V\u0103n b\u1ea3n quan tr\u1ecdng nh\u1ea5t quy \u0111\u1ecbnh chi ti\u1ebft danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n ti\u1ebfp v\u1ec1 thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh:<\/b><span style=\"font-weight: 400;\"> C\u00e1c v\u0103n b\u1ea3n n\u00e0y c\u1ee5 th\u1ec3 h\u00f3a c\u00e1ch t\u00ednh doanh thu, chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf cho ng\u00e0nh n\u00f4ng nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u0111\u1ecdc hi\u1ec3u C\u00f4ng v\u0103n 2926\/CT-CS trong s\u1ef1 li\u00ean \u0111\u1edbi v\u1edbi c\u00e1c v\u0103n b\u1ea3n n\u00e0y l\u00e0 b\u1eaft bu\u1ed9c. C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network th\u01b0\u1eddng xuy\u00ean t\u1ed5 ch\u1ee9c c\u00e1c bu\u1ed5i c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u1ed9i ng\u0169 lu\u00f4n n\u1eafm v\u1eefng s\u1ef1 t\u01b0\u01a1ng t\u00e1c gi\u1eefa c\u00e1c t\u1ea7ng n\u1ea5c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh thu\u1ebf su\u1ea5t TNDN theo quy m\u00f4 doanh thu 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean Lu\u1eadt Thu\u1ebf TNDN 2025 m\u00e0 C\u00f4ng v\u0103n 2926\/CT-CS \u0111ang tham chi\u1ebfu, ch\u00fang t\u00f4i t\u1ed5ng h\u1ee3p b\u1ea3ng thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p nh\u01b0 sau:<\/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 theo quy m\u00f4 doanh thu 2026<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Quy m\u00f4 doanh thu n\u0103m<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9002\u7528\u7a0e\u7387<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec1u ki\u1ec7n \u0111i k\u00e8m<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u8d85\u8fc730\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1 l\u00e0m c\u0103n c\u1ee9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb tr\u00ean 3 t\u1ef7 \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1 l\u00e0m c\u0103n c\u1ee9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d85\u8fc7500\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng (tr\u1eeb di\u1ec7n \u01b0u \u0111\u00e3i)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u0103n nu\u00f4i t\u1ea1i v\u00f9ng \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u01afu \u0111\u00e3i \u0111\u1eb7c th\u00f9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 2926\/CT-CS<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng s\u1ed1 li\u1ec7u n\u00e0y cho th\u1ea5y Ch\u00ednh ph\u1ee7 \u0111ang c\u1ed1 g\u1eafng h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (SMEs). Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng ch\u0103n nu\u00f4i, \u01b0u \u0111\u00e3i theo \u0111\u1ecba b\u00e0n th\u01b0\u1eddng mang l\u1ea1i l\u1ee3i \u00edch l\u1edbn h\u01a1n so v\u1edbi \u01b0u \u0111\u00e3i theo quy m\u00f4 doanh thu, v\u00e0 C\u00f4ng v\u0103n 2926\/CT-CS ch\u00ednh l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 m\u1edf c\u00e1nh c\u1eeda n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study: Ph\u00e2n t\u00edch th\u1ef1c t\u1ebf \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i cho C\u00f4ng ty N\u00f4ng nghi\u1ec7p X<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e3y c\u00f9ng xem x\u00e9t t\u00ecnh hu\u1ed1ng c\u1ee7a C\u00f4ng ty N\u00f4ng nghi\u1ec7p X, m\u1ed9t kh\u00e1ch h\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c MAN t\u01b0 v\u1ea5n trong n\u0103m 2026. C\u00f4ng ty X c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh nh\u01b0ng c\u00f3 m\u1ed9t trang tr\u1ea1i ch\u0103n nu\u00f4i l\u1ee3n c\u00f4ng ngh\u1ec7 cao t\u1ea1i huy\u1ec7n bi\u00ean gi\u1edbi thu\u1ed9c t\u1ec9nh \u0110\u1eafk L\u1eafk (\u0111\u1ecba b\u00e0n \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh c\u0169, C\u00f4ng ty X l\u00fang t\u00fang trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh li\u1ec7u thu nh\u1eadp t\u1eeb trang tr\u1ea1i t\u1ea1i \u0110\u1eafk L\u1eafk c\u00f3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 10% su\u1ed1t \u0111\u1eddi hay kh\u00f4ng. Sau khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 2926\/CT-CS v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, ch\u00fang t\u00f4i \u0111\u00e3 gi\u00fap c\u00f4ng ty x\u00e1c \u0111\u1ecbnh l\u1ea1i l\u1ed9 tr\u00ecnh \u01b0u \u0111\u00e3i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, thu nh\u1eadp ph\u00e1t sinh t\u1ea1i \u0111\u1ecba b\u00e0n \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 10% trong 15 n\u0103m, mi\u1ec5n thu\u1ebf 4 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong 9 n\u0103m ti\u1ebfp theo. Vi\u1ec7c h\u1ea1ch to\u00e1n ri\u00eang doanh thu t\u1eeb b\u00e1n l\u1ee3n th\u1ecbt t\u1ea1i trang tr\u1ea1i v\u00e0 chi ph\u00ed v\u1eadn h\u00e0nh t\u1ea1i ch\u1ed7 \u0111\u00e3 gi\u00fap C\u00f4ng ty X ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c h\u01a1n 2 t\u1ef7 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf trong n\u0103m t\u00e0i ch\u00ednh \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng lu\u1eadt m\u1edbi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia MAN: R\u1ee7i ro v\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u r\u1ee7i ro thu\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh, MAN nh\u1eadn th\u1ea5y r\u1ee7i ro l\u1edbn nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 2926\/CT-CS kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c t\u00ednh to\u00e1n s\u1ed1 li\u1ec7u, m\u00e0 n\u1eb1m \u1edf h\u1ed3 s\u01a1 ch\u1ee9ng minh. C\u01a1 quan thu\u1ebf th\u01b0\u1eddng ki\u1ec3m tra r\u1ea5t k\u1ef9 t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a ho\u1ea1t \u0111\u1ed9ng ch\u0103n nu\u00f4i t\u1ea1i \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t r\u1ee7i ro ph\u1ed5 bi\u1ebfn l\u00e0 doanh nghi\u1ec7p &#8220;tr\u1ed9n&#8221; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i (mua \u0111i b\u00e1n l\u1ea1i s\u1ea3n ph\u1ea9m ch\u0103n nu\u00f4i) v\u00e0o thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t ch\u0103n nu\u00f4i \u0111\u1ec3 h\u01b0\u1edfng thu\u1ebf su\u1ea5t th\u1ea5p. \u0110\u00e2y l\u00e0 sai l\u1ea7m ch\u1ebft ng\u01b0\u1eddi. Theo C\u00f4ng v\u0103n 2926\/CT-CS, ch\u1ec9 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp ch\u0103n nu\u00f4i m\u1edbi \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i. Ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i v\u1eabn ph\u1ea3i ch\u1ecbu thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network l\u00e0 thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ch\u1eb7t ch\u1ebd. Doanh nghi\u1ec7p c\u1ea7n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t, gi\u1ea5y ph\u00e9p m\u00f4i tr\u01b0\u1eddng, nh\u1eadt k\u00fd ch\u0103n nu\u00f4i v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o cho th\u1ee9c \u0103n, con gi\u1ed1ng t\u1ea1i \u0111\u00fang \u0111\u1ecba b\u00e0n \u0111\u00f3. Khi c\u00f3 s\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p s\u1ebd bi\u1ebfn c\u00e1c quy \u0111\u1ecbnh trong C\u00f4ng v\u0103n 2926\/CT-CS th\u00e0nh l\u1ee3i th\u1ebf c\u1ea1nh tranh thay v\u00ec g\u00e1nh n\u1eb7ng tu\u00e2n th\u1ee7.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c b\u01b0\u1edbc doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n ngay \u0111\u1ec3 t\u1eadn d\u1ee5ng C\u00f4ng v\u0103n 2926\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 kh\u00f4ng b\u1ecf l\u1ee1 quy\u1ec1n l\u1ee3i t\u1eeb C\u00f4ng v\u0103n 2926\/CT-CS, b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh k\u1ebf to\u00e1n c\u1ea7n tri\u1ec3n khai ngay c\u00e1c b\u01b0\u1edbc sau. \u0110\u1ea7u ti\u00ean, r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 danh m\u1ee5c \u0111\u1ecba b\u00e0n c\u00e1c d\u1ef1 \u00e1n ch\u0103n nu\u00f4i \u0111ang tri\u1ec3n khai so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP. Th\u1ee9 hai, \u0111i\u1ec1u ch\u1ec9nh h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u1ec3 h\u1ea1ch to\u00e1n ri\u00eang doanh thu, chi ph\u00ed cho c\u00e1c m\u1ea3ng thu nh\u1eadp kh\u00e1c nhau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc ti\u1ebfp theo l\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ph\u00e1p l\u00fd c\u1ee7a d\u1ef1 \u00e1n m\u1ed9t c\u00e1ch khoa h\u1ecdc. M\u1ecdi thay \u0111\u1ed5i v\u1ec1 quy m\u00f4 \u0111\u00e0n, di\u1ec7n t\u00edch chu\u1ed3ng tr\u1ea1i c\u1ea7n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u00e0o b\u00e1o c\u00e1o g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd ng\u00e0nh. Cu\u1ed1i c\u00f9ng, n\u1ebfu c\u1ea3m th\u1ea5y ch\u01b0a ch\u1eafc ch\u1eafn v\u1ec1 c\u00e1ch \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 2926\/CT-CS, h\u00e3y t\u00ecm \u0111\u1ebfn s\u1ef1 t\u01b0 v\u1ea5n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c chuy\u00ean nghi\u1ec7p nh\u01b0 MAN \u0111\u1ec3 c\u00f3 c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong k\u1ef7 nguy\u00ean s\u1ed1, vi\u1ec7c qu\u1ea3n tr\u1ecb thu\u1ebf kh\u00f4ng ch\u1ec9 l\u00e0 n\u1ed9p \u0111\u00fang s\u1ed1 ti\u1ec1n m\u00e0 c\u00f2n l\u00e0 s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3 c\u00e1c c\u00f4ng c\u1ee5 ph\u00e1p l\u00fd \u0111\u1ec3 b\u1ea3o v\u1ec7 l\u1ee3i nhu\u1eadn. C\u00f4ng v\u0103n 2926\/CT-CS ch\u00ednh l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 nh\u01b0 v\u1eady n\u1ebfu doanh nghi\u1ec7p bi\u1ebft c\u00e1ch v\u1eadn d\u1ee5ng linh ho\u1ea1t v\u00e0 \u0111\u00fang \u0111\u1eafn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ban h\u00e0nh C\u00f4ng v\u0103n 2926\/CT-CS ng\u00e0y 11\/5\/2026 \u0111\u00e3 mang l\u1ea1i s\u1ef1 minh b\u1ea1ch c\u1ea7n thi\u1ebft cho c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong ng\u00e0nh ch\u0103n nu\u00f4i. B\u1eb1ng c\u00e1ch ph\u00e2n \u0111\u1ecbnh r\u00f5 r\u00e0ng c\u00e1c m\u1ee9c <\/span><a href=\"https:\/\/thue.man.net.vn\/uu-dai-thue-tndn\/\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0<\/span><\/a><span style=\"font-weight: 400;\"> theo \u0111\u1ecba b\u00e0n, v\u0103n b\u1ea3n n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh m\u00e0 c\u00f2n m\u1edf ra c\u01a1 h\u1ed9i t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u1ea7u t\u01b0 v\u00e0o v\u00f9ng kinh t\u1ebf kh\u00f3 kh\u0103n. S\u1ef1 tu\u00e2n th\u1ee7 v\u00e0 hi\u1ec3u bi\u1ebft s\u00e2u s\u1eafc v\u1ec1 c\u00e1c quy \u0111\u1ecbnh n\u00e0y ch\u00ednh l\u00e0 n\u1ec1n t\u1ea3ng cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a ng\u00e0nh n\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam trong giai \u0111o\u1ea1n m\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network t\u1ef1 h\u00e0o l\u00e0 ng\u01b0\u1eddi \u0111\u1ed3ng h\u00e0nh tin c\u1eady c\u1ee7a h\u00e0ng ngh\u00ecn doanh nghi\u1ec7p Vi\u1ec7t trong su\u1ed1t h\u01a1n 30 n\u0103m qua. Ch\u00fang t\u00f4i s\u1eb5n s\u00e0ng cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n t\u1eeb <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/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\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/bao-cao-thue-tron-goi\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u5230\u8fbe <\/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;\"> chuy\u00ean s\u00e2u. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia am hi\u1ec3u t\u01b0\u1eddng t\u1eadn th\u1ef1c t\u1ebf qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, MAN cam k\u1ebft gi\u00fap doanh nghi\u1ec7p b\u1ea1n v\u01b0\u1ee3t qua m\u1ecdi th\u00e1ch th\u1ee9c v\u1ec1 ph\u00e1p l\u00fd v\u00e0 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i \u00edch t\u1eeb nh\u1eefng ch\u00ednh s\u00e1ch nh\u01b0 C\u00f4ng v\u0103n 2926\/CT-CS.<\/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>5 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 2926\/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>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u0103m 2026 trong l\u0129nh v\u1ef1c ch\u0103n nu\u00f4i c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 2926\/CT-CS kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp s\u1ebd c\u0103n c\u1ee9 v\u00e0o \u0111\u1ecba b\u00e0n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n n\u00e0y v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.                    <\/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 doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 3 t\u1ef7 nh\u01b0ng ch\u0103n nu\u00f4i t\u1ea1i \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n th\u00ec d\u00f9ng thu\u1ebf su\u1ea5t n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ecdn m\u1ee9c \u01b0u \u0111\u00e3i c\u00f3 l\u1ee3i nh\u1ea5t. Th\u00f4ng th\u01b0\u1eddng, \u01b0u \u0111\u00e3i theo \u0111\u1ecba b\u00e0n ch\u0103n nu\u00f4i s\u1ebd s\u00e2u h\u01a1n m\u1ee9c thu\u1ebf su\u1ea5t 15% d\u00e0nh cho doanh nghi\u1ec7p si\u00eau nh\u1ecf.                    <\/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>C\u00f4ng v\u0103n 2926\/CT-CS c\u00f3 \u00e1p d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng ch\u1ebf bi\u1ebfn s\u1ea3n ph\u1ea9m ch\u0103n nu\u00f4i kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f4ng v\u0103n 2926\/CT-CS ch\u1ee7 y\u1ebfu t\u1eadp trung v\u00e0o ho\u1ea1t \u0111\u1ed9ng ch\u0103n nu\u00f4i. Ho\u1ea1t \u0111\u1ed9ng ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n c\u00f3 quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i ri\u00eang, doanh nghi\u1ec7p c\u1ea7n t\u00e1ch b\u1ea1ch hai ngu\u1ed3n thu nh\u1eadp n\u00e0y tr\u1eeb khi quy tr\u00ecnh l\u00e0 kh\u00e9p k\u00edn t\u1eeb nu\u00f4i tr\u1ed3ng \u0111\u1ebfn ch\u1ebf bi\u1ebfn t\u1ea1i c\u00f9ng \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i.                    <\/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 th\u1ebf n\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c danh m\u1ee5c \u0111\u1ecba b\u00e0n theo C\u00f4ng v\u0103n 2926\/CT-CS?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1ecb tr\u00ed trang tr\u1ea1i v\u1edbi Ph\u1ee5 l\u1ee5c danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd cao nh\u1ea5t \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n nh\u1eafc t\u1edbi.                    <\/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>MAN - Master Accountant Network c\u00f3 h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t h\u1ed3 s\u01a1 \u01b0u \u0111\u00e3i thu\u1ebf theo C\u00f4ng v\u0103n 2926\/CT-CS kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tCh\u00fang t\u00f4i cung c\u1ea5p d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t r\u1ee7i ro thu\u1ebf chuy\u00ean s\u00e2u, gi\u00fap doanh nghi\u1ec7p chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 ch\u1ee9ng minh \u01b0u \u0111\u00e3i, \u0111\u1ea3m b\u1ea3o an to\u00e0n tuy\u1ec7t \u0111\u1ed1i khi \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf.                    <\/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 m\u1edbi th\u00e0nh l\u1eadp n\u0103m 2026 trong l\u0129nh v\u1ef1c ch\u0103n nu\u00f4i c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 2926\/CT-CS 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. 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