{"id":6282,"date":"2026-05-27T11:24:08","date_gmt":"2026-05-27T04:24:08","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6282"},"modified":"2026-05-27T11:24:08","modified_gmt":"2026-05-27T04:24:08","slug":"bao-cao-thue-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/bao-cao-thue-doanh-nghiep\/","title":{"rendered":"B\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p: Quy tr\u00ecnh chu\u1ea9n v\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i Vi\u1ec7t Nam theo <\/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;\">. Th\u1ed1ng k\u00ea t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh cho th\u1ea5y, h\u01a1n 90% tr\u01b0\u1eddng h\u1ee3p b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf xu\u1ea5t ph\u00e1t t\u1eeb l\u1ed7i n\u1ed9p ch\u1eadm ho\u1eb7c sai s\u00f3t s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai. Do \u0111\u00f3, vi\u1ec7c c\u1eadp nh\u1eadt li\u00ean t\u1ee5c c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 b\u1ea3o v\u1ec7 an to\u00e0n t\u00e0i ch\u00ednh c\u1ee7a ph\u00e1p nh\u00e2n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u1ea9y m\u1ea1nh thanh tra, ki\u1ec3m tra b\u1eb1ng c\u00f4ng ngh\u1ec7 d\u1eef li\u1ec7u s\u1ed1, vi\u1ec7c qu\u1ea3n tr\u1ecb r\u1ee7i ro h\u1ed3 s\u01a1 khai thu\u1ebf ng\u00e0y c\u00e0ng tr\u1edf n\u00ean c\u1ea5p b\u00e1ch. B\u00e0i vi\u1ebft n\u00e0y cung c\u1ea5p to\u00e0n b\u1ed9 ki\u1ebfn th\u1ee9c ph\u00e1p lu\u1eadt, quy tr\u00ecnh n\u1ed9p t\u1edd khai \u0111i\u1ec7n t\u1eed chu\u1ea9n h\u00f3a v\u00e0 c\u00e1c gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 d\u00e0nh cho ch\u1ee7 doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 b\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p l\u00e0 t\u1eadp h\u1ee3p c\u00e1c t\u1edd khai, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. Ho\u1ea1t \u0111\u1ed9ng n\u00e0y d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn doanh thu, chi ph\u00ed ph\u00e1t sinh v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. B\u00e1o c\u00e1o \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 c\u00e1c doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam v\u00e0 c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 theo th\u00e1ng, qu\u00fd ho\u1eb7c quy\u1ebft to\u00e1n theo n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p l\u00e0 g\u00ec v\u00e0 g\u1ed3m nh\u1eefng lo\u1ea1i h\u1ed3 s\u01a1 n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_6283\" aria-describedby=\"caption-attachment-6283\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6283\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Bao-cao-thue-doanh-nghiep-la-gi-va-gom-nhung-loai-ho-so-nao.jpg\" alt=\"B\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p l\u00e0 g\u00ec v\u00e0 g\u1ed3m nh\u1eefng lo\u1ea1i h\u1ed3 s\u01a1 n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Bao-cao-thue-doanh-nghiep-la-gi-va-gom-nhung-loai-ho-so-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Bao-cao-thue-doanh-nghiep-la-gi-va-gom-nhung-loai-ho-so-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Bao-cao-thue-doanh-nghiep-la-gi-va-gom-nhung-loai-ho-so-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Bao-cao-thue-doanh-nghiep-la-gi-va-gom-nhung-loai-ho-so-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Bao-cao-thue-doanh-nghiep-la-gi-va-gom-nhung-loai-ho-so-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6283\" class=\"wp-caption-text\">B\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p l\u00e0 g\u00ec v\u00e0 g\u1ed3m nh\u1eefng lo\u1ea1i h\u1ed3 s\u01a1 n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng thu\u1ebf Vi\u1ec7t Nam ph\u00e2n chia ngh\u0129a v\u1ee5 khai tr\u00ecnh th\u00e0nh nhi\u1ec1u s\u1eafc thu\u1ebf kh\u00e1c nhau. T\u00f9y thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 quy m\u00f4, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb c\u00e1c lo\u1ea1i h\u1ed3 s\u01a1 c\u1ee5 th\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c lo\u1ea1i h\u1ed3 s\u01a1 b\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p c\u01a1 b\u1ea3n bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/thue-gtgt-la-gi-cac-doi-tuong-phai-chiu-thue-gtgt\/\"><b>\u589e\u503c\u7a0e\uff08VAT\uff09<\/b><\/a><span style=\"font-weight: 400;\">: Khai tr\u00ecnh theo th\u00e1ng ho\u1eb7c theo qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09<\/b><\/a><span style=\"font-weight: 400;\">: Khai tr\u00ecnh ph\u1ea7n thu\u1ebf kh\u1ea5u tr\u1eeb t\u1eeb ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng theo th\u00e1ng ho\u1eb7c qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/thue-thu-nhap-doanh-nghiep-bao-nhieu\/\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09<\/b><\/a><span style=\"font-weight: 400;\">: T\u1ea1m n\u1ed9p s\u1ed1 thu\u1ebf ph\u00e1t sinh theo qu\u00fd (kh\u00f4ng c\u1ea7n n\u1ed9p t\u1edd khai qu\u00fd).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 Quy\u1ebft to\u00e1n n\u0103m<\/b><span style=\"font-weight: 400;\">: H\u1ed3 s\u01a1 t\u1ed5ng h\u1ee3p k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eefng lo\u1ea1i h\u1ed3 s\u01a1 c\u1ea7n khi b\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 20.3259%;\"><b>\u7a0e\u79cd<\/b><\/td>\n<td style=\"text-align: center; width: 15.6089%;\"><b>Chu k\u1ef3 k\u00ea khai<\/b><\/td>\n<td style=\"text-align: center; width: 26.072%;\"><b>Lo\u1ea1i t\u1edd khai ph\u1ed5 bi\u1ebfn<\/b><\/td>\n<td style=\"text-align: center; width: 37.1355%;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ch\u00ednh<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.3259%;\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\uff08VAT\uff09<\/span><\/td>\n<td style=\"text-align: center; width: 15.6089%;\"><span style=\"font-weight: 400;\">Th\u00e1ng ho\u1eb7c Qu\u00fd<\/span><\/td>\n<td style=\"text-align: center; width: 26.072%;\"><span style=\"font-weight: 400;\">M\u1eabu 01\/GTGT (Kh\u1ea5u tr\u1eeb) ho\u1eb7c M\u1eabu 03\/GTGT (Tr\u1ef1c ti\u1ebfp)<\/span><\/td>\n<td style=\"text-align: center; width: 37.1355%;\"><span style=\"font-weight: 400;\">T\u1ea5t c\u1ea3 doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh doanh thu, chi ph\u00ed mua v\u00e0o.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.3259%;\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09<\/span><\/td>\n<td style=\"text-align: center; width: 15.6089%;\"><span style=\"font-weight: 400;\">Th\u00e1ng ho\u1eb7c Qu\u00fd<\/span><\/td>\n<td style=\"text-align: center; width: 26.072%;\"><span style=\"font-weight: 400;\">M\u1eabu 05\/KK-TNCN<\/span><\/td>\n<td style=\"text-align: center; width: 37.1355%;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u00e1t sinh chi tr\u1ea3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.3259%;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09<\/span><\/td>\n<td style=\"text-align: center; width: 15.6089%;\"><span style=\"font-weight: 400;\">Qu\u00fd (T\u1ea1m n\u1ed9p)<\/span><\/td>\n<td style=\"text-align: center; width: 26.072%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u1ea7n n\u1ed9p t\u1edd khai qu\u00fd, ch\u1ec9 n\u1ed9p ti\u1ec1n thu\u1ebf t\u1ea1m t\u00ednh<\/span><\/td>\n<td style=\"text-align: center; width: 37.1355%;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.3259%;\"><span style=\"font-weight: 400;\">\u5e74\u5ea6\u7a0e\u52a1\u7ed3\u7b97<\/span><\/td>\n<td style=\"text-align: center; width: 15.6089%;\"><span style=\"font-weight: 400;\">N\u0103m<\/span><\/td>\n<td style=\"text-align: center; width: 26.072%;\"><span style=\"font-weight: 400;\">M\u1eabu 03\/TNDN, M\u1eabu 05\/QTT-TNCN v\u00e0 B\u1ed9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center; width: 37.1355%;\"><span style=\"font-weight: 400;\">T\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong n\u0103m t\u00e0i ch\u00ednh.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u1ea7n n\u1ed9p nh\u1eefng lo\u1ea1i t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1ecdn m\u1eabu t\u1edd khai ph\u1ee5 thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 doanh nghi\u1ec7p \u00e1p d\u1ee5ng:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6263\u9664\u6cd5<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean ho\u1eb7c t\u1ef1 nguy\u1ec7n \u0111\u0103ng k\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 y\u00eau c\u1ea7u: T\u1edd khai M\u1eabu 01\/GTGT.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u76f4\u63a5\u6cd5<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 y\u00eau c\u1ea7u: T\u1edd khai M\u1eabu 03\/GTGT.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ra sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u00f3ng vai tr\u00f2 l\u00e0 t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n tr\u01b0\u1edbc khi chi tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chu k\u1ef3 khai thu\u1ebf<\/b><span style=\"font-weight: 400;\">: \u0110\u1ed3ng nh\u1ea5t v\u1edbi chu k\u1ef3 khai thu\u1ebf GTGT (theo th\u00e1ng ho\u1eb7c theo qu\u00fd).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed3 s\u01a1 y\u00eau c\u1ea7u<\/b><span style=\"font-weight: 400;\">: T\u1edd khai M\u1eabu 05\/KK-TNCN theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u \u00fd b\u1eaft bu\u1ed9c<\/b><span style=\"font-weight: 400;\">: K\u1ec3 c\u1ea3 khi kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN trong k\u1ef3, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai \u0111\u1ec3 c\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u00ednh to\u00e1n v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh \u0111\u1ecbnh k\u1ef3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Y\u00eau c\u1ea7u t\u1edd khai<\/b><span style=\"font-weight: 400;\">: Kh\u00f4ng c\u1ea7n n\u1ed9p t\u1edd khai thu\u1ebf TNDN theo qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy \u0111\u1ecbnh t\u1ea1m n\u1ed9p<\/b><span style=\"font-weight: 400;\">: Th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd ti\u1ebfp theo.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ef7 l\u1ec7 an to\u00e0n<\/b><span style=\"font-weight: 400;\">: T\u1ed5ng s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p 4 qu\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 80% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-91-2022-ND-CP-sua-doi-Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-516302.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c91\/2022\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>T\u1ea1i sao b\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p l\u1ea1i l\u00e0 nhi\u1ec7m v\u1ee5 b\u1eaft bu\u1ed9c v\u00e0 c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t hi\u1ec7n h\u00e0nh th\u1ebf n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_6286\" aria-describedby=\"caption-attachment-6286\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6286\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-bao-cao-thue-doanh-nghiep-lai-la-nhiem-vu-bat-buoc-va-cac-muc-xu-phat-hien-hanh-the-nao.jpg\" alt=\"T\u1ea1i sao b\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p l\u1ea1i l\u00e0 nhi\u1ec7m v\u1ee5 b\u1eaft bu\u1ed9c v\u00e0 c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t hi\u1ec7n h\u00e0nh th\u1ebf n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-bao-cao-thue-doanh-nghiep-lai-la-nhiem-vu-bat-buoc-va-cac-muc-xu-phat-hien-hanh-the-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-bao-cao-thue-doanh-nghiep-lai-la-nhiem-vu-bat-buoc-va-cac-muc-xu-phat-hien-hanh-the-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-bao-cao-thue-doanh-nghiep-lai-la-nhiem-vu-bat-buoc-va-cac-muc-xu-phat-hien-hanh-the-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-bao-cao-thue-doanh-nghiep-lai-la-nhiem-vu-bat-buoc-va-cac-muc-xu-phat-hien-hanh-the-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-bao-cao-thue-doanh-nghiep-lai-la-nhiem-vu-bat-buoc-va-cac-muc-xu-phat-hien-hanh-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6286\" class=\"wp-caption-text\">T\u1ea1i sao b\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p l\u1ea1i l\u00e0 nhi\u1ec7m v\u1ee5 b\u1eaft bu\u1ed9c v\u00e0 c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t hi\u1ec7n h\u00e0nh th\u1ebf n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ec3 tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo <\/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;\">. C\u00e1c m\u1ee9c ph\u1ea1t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng d\u1ef1a tr\u00ean s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1eadm n\u1ed9p t\u1eeb 01 \u0111\u1ebfn 05 ng\u00e0y (c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9)<\/b><span style=\"font-weight: 400;\">: Ph\u1ea1t c\u1ea3nh c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1eadm n\u1ed9p t\u1eeb 01 \u0111\u1ebfn 30 ng\u00e0y<\/b><span style=\"font-weight: 400;\">: Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 VND \u0111\u1ebfn 5.000.000 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1eadm n\u1ed9p t\u1eeb 31 \u0111\u1ebfn 60 ng\u00e0y<\/b><span style=\"font-weight: 400;\">: Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 VND \u0111\u1ebfn 8.000.000 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u903e\u671f\u63d0\u4ea4 61 \u81f3 90 \u5929<\/b><span style=\"font-weight: 400;\">: Ph\u1ea1t ti\u1ec1n t\u1eeb 8.000.000 VND \u0111\u1ebfn 15.000.000 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1eadm n\u1ed9p tr\u00ean 90 ng\u00e0y (kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p)<\/b><span style=\"font-weight: 400;\">: Ph\u1ea1t ti\u1ec1n t\u1eeb 15.000.000 VND \u0111\u1ebfn 25.000.000 VND.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p n\u0103m 2026 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n ghi nh\u1edb ch\u00ednh x\u00e1c c\u00e1c m\u1ed1c th\u1eddi gian sau \u0111\u1ec3 l\u00ean k\u1ebf ho\u1ea1ch chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6708\u5ea6\u7533\u62a5<\/b><span style=\"font-weight: 400;\">: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5b63\u5ea6\u7533\u62a5<\/b><span style=\"font-weight: 400;\">: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean thu\u1ed9c qu\u00fd ti\u1ebfp theo.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy\u1ebft to\u00e1n n\u0103m v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span style=\"font-weight: 400;\">: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy t\u1eafc gia h\u1ea1n<\/b><span style=\"font-weight: 400;\">: N\u1ebfu ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n tr\u00f9ng v\u00e0o ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5 th\u00ec th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c l\u00f9i sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p \u0111i\u1ec7n t\u1eed chu\u1ea9n h\u00f3a g\u1ed3m m\u1ea5y b\u01b0\u1edbc?<\/b><\/h2>\n<figure id=\"attachment_6285\" aria-describedby=\"caption-attachment-6285\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6285\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-thuc-hien-bao-cao-thue-doanh-nghiep-dien-tu-chuan-hoa-gom-may-buoc.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p \u0111i\u1ec7n t\u1eed chu\u1ea9n h\u00f3a g\u1ed3m m\u1ea5y b\u01b0\u1edbc\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-thuc-hien-bao-cao-thue-doanh-nghiep-dien-tu-chuan-hoa-gom-may-buoc.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-thuc-hien-bao-cao-thue-doanh-nghiep-dien-tu-chuan-hoa-gom-may-buoc-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-thuc-hien-bao-cao-thue-doanh-nghiep-dien-tu-chuan-hoa-gom-may-buoc-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-thuc-hien-bao-cao-thue-doanh-nghiep-dien-tu-chuan-hoa-gom-may-buoc-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-thuc-hien-bao-cao-thue-doanh-nghiep-dien-tu-chuan-hoa-gom-may-buoc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6285\" class=\"wp-caption-text\">Quy tr\u00ecnh th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p \u0111i\u1ec7n t\u1eed chu\u1ea9n h\u00f3a g\u1ed3m m\u1ea5y b\u01b0\u1edbc<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p qua h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed (eTax) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua 5 b\u01b0\u1edbc tr\u1ef1c di\u1ec7n sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 1: Chu\u1ea9n b\u1ecb c\u00f4ng c\u1ee5 k\u1ef9 thu\u1eadt<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebft b\u1ecb ch\u1eef k\u00fd s\u1ed1 (Token USB) ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n \u0111\u0103ng nh\u1eadp h\u1ec7 th\u1ed1ng Th\u00e1p thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Li\u00ean k\u1ebft t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 tr\u00edch n\u1ed9p ti\u1ec1n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 2: Thu th\u1eadp h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu th\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra ph\u00e1t sinh trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7 c\u1ee7a t\u1eebng h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t cho h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u VND.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u6b65\u9aa4 3\uff1a\u4f7f\u7528 HTKK \u8f6f\u4ef6\u586b\u5199\u7533\u62a5\u8868\u3002<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1eadp li\u1ec7u s\u1ed1 li\u1ec7u v\u00e0o ph\u1ea7n m\u1ec1m H\u1ed7 tr\u1ee3 k\u00ea khai (HTKK) phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh logic gi\u1eefa c\u00e1c ch\u1ec9 ti\u00eau k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft xu\u1ea5t t\u1edd khai ra \u0111\u1ecbnh d\u1ea1ng file XML.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 4: N\u1ed9p t\u1edd khai v\u00e0 k\u00fd s\u1ed1 \u0111i\u1ec7n t\u1eed<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy c\u1eadp c\u1ed5ng th\u00f4ng tin Thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea3i file XML \u0111\u00e3 k\u1ebft xu\u1ea5t t\u1eeb ph\u1ea7n m\u1ec1m HTKK l\u00ean h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eafm ch\u1eef k\u00fd s\u1ed1, x\u00e1c nh\u1eadn m\u00e3 PIN v\u00e0 ti\u1ebfn h\u00e0nh k\u00fd \u0111i\u1ec7n t\u1eed g\u1eedi t\u1edd khai.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 5: Nh\u1eadn th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 v\u00e0 n\u1ed9p thu\u1ebf<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn v\u00e0 th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 t\u1eeb c\u01a1 quan thu\u1ebf trong v\u00f2ng 1 ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p ti\u1ec1n thu\u1ebf ph\u00e1t sinh (n\u1ebfu c\u00f3) qua c\u1ed5ng \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p nh\u1eefng r\u1ee7i ro g\u00ec khi t\u1ef1 th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kinh nghi\u1ec7m t\u1eeb c\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m, c\u00e1c doanh nghi\u1ec7p t\u1ef1 v\u1eadn h\u00e0nh k\u1ebf to\u00e1n th\u01b0\u1eddng \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c r\u1ee7i ro h\u1ec7 th\u1ed1ng sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1ed7i h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/b><span style=\"font-weight: 400;\">: \u0110\u01b0a v\u00e0o chi ph\u00ed c\u00e1c h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c b\u1ecf tr\u1ed1n m\u00e0 kh\u00f4ng hay bi\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Sai l\u1ec7ch s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n<\/b><span style=\"font-weight: 400;\">: S\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai th\u00e1ng, qu\u00fd kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ea1t ch\u1eadm n\u1ed9p<\/b><span style=\"font-weight: 400;\">: Qu\u00ean th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai ho\u1eb7c n\u1ed9p thi\u1ebfu ti\u1ec1n thu\u1ebf t\u1ea1m t\u00ednh TNDN d\u01b0\u1edbi ng\u01b0\u1ee1ng 80% quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro nh\u00e2n s\u1ef1<\/b><span style=\"font-weight: 400;\">: Nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ngh\u1ec9 vi\u1ec7c \u0111\u1ed9t ng\u1ed9t d\u1eabn \u0111\u1ebfn m\u1ea5t m\u00e1t ch\u1ee9ng t\u1eeb, gi\u00e1n \u0111o\u1ea1n s\u1ed1 li\u1ec7u b\u00e0n giao.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u chi ph\u00ed t\u1eeb d\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p chuy\u00ean nghi\u1ec7p c\u1ee7a MAN l\u00e0 g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network mang \u0111\u1ebfn g\u00f3i gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf to\u00e0n di\u1ec7n. Ch\u00fang t\u00f4i \u0111\u1ed3ng h\u00e0nh b\u1ea3o v\u1ec7 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a t\u1ed5 ch\u1ee9c b\u1eb1ng n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n v\u01b0\u1ee3t tr\u1ed9i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u t\u1eeb MAN bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><b>\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/b><\/a><span style=\"font-weight: 400;\"> \u0111\u1ecbnh k\u1ef3 theo th\u00e1ng, qu\u00fd: \u0110\u1ea3m b\u1ea3o ki\u1ec3m tra h\u00f3a \u0111\u01a1n v\u00e0 n\u1ed9p t\u1edd khai ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-lam-bao-cao-thue\/\"><b>D\u1ecbch v\u1ee5 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf<\/b><\/a><span style=\"font-weight: 400;\"> chuy\u00ean s\u00e2u: T\u01b0 v\u1ea5n ph\u00e2n lo\u1ea1i chi ph\u00ed h\u1ee3p l\u00fd \u0111\u1ec3 t\u1ed1i \u01b0u s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p an to\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-bao-cao-thue-tron-goi\/\"><b>\u7efc\u5408\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/b><\/a><span style=\"font-weight: 400;\">: Ho\u00e0n thi\u1ec7n to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 r\u1ee7i ro t\u1eeb vi\u1ec7c thu\u00ea nh\u00e2n s\u1ef1 <\/span><a href=\"https:\/\/thue.man.net.vn\/nhan-lam-bao-cao-thue-tai-nha\/\"><b>nh\u1eadn l\u00e0m b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0<\/b><\/a><span style=\"font-weight: 400;\"> thi\u1ebfu t\u00ednh cam k\u1ebft ph\u00e1p l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-bao-cao-thue-cuoi-nam-gia-re\/\"><b>\u5e74\u7ec8\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/b><\/a><span style=\"font-weight: 400;\">: Quy\u1ebft to\u00e1n chuy\u00ean nghi\u1ec7p, chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u s\u1ea1ch cho k\u1ef3 thanh tra thu\u1ebf ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN cung c\u1ea5p d\u1ecbch v\u1ee5 chuy\u00ean nghi\u1ec7p tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c, t\u1eadp trung m\u1ea1nh m\u1ebd t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n tr\u1ecdng \u0111i\u1ec3m nh\u01b0 Qu\u1eadn 1, Qu\u1eadn 7, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, B\u00ecnh D\u01b0\u01a1ng v\u00e0 \u0110\u1ed3ng Nai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng gi\u00e1 tham kh\u1ea3o d\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p tr\u1ecdn g\u00f3i c\u1ee7a MAN th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng ph\u00ed d\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p tr\u1ecdn g\u00f3i \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf linh ho\u1ea1t b\u1edfi MAN, gi\u00fap t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u1eadn h\u00e0nh ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf ph\u00e1t sinh ch\u1ee9ng t\u1eeb c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng ph\u00ed d\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p tr\u1ecdn g\u00f3i<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 18.6964%;\"><b>\u4f01\u4e1a\u89c4\u6a21<\/b><\/td>\n<td style=\"text-align: center; width: 19.1253%;\"><b>S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \/ th\u00e1ng<\/b><\/td>\n<td style=\"text-align: center; width: 23.3276%;\"><b>Ph\u00ed d\u1ecbch v\u1ee5 \u0111\u1ec1 xu\u1ea5t<\/b><\/td>\n<td style=\"text-align: center; width: 37.9074%;\"><b>N\u1ed9i dung c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.6964%;\"><span style=\"font-weight: 400;\">\u5fae\u578b\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: center; width: 19.1253%;\"><span style=\"font-weight: 400;\">\u5c11\u4e8e5\u5f20\u53d1\u7968<\/span><\/td>\n<td style=\"text-align: center; width: 23.3276%;\"><span style=\"font-weight: 400;\">1.500.000 VND \/ qu\u00fd<\/span><\/td>\n<td style=\"text-align: center; width: 37.9074%;\"><span style=\"font-weight: 400;\">K\u00ea khai thu\u1ebf GTGT, TNCN, t\u1ea1m t\u00ednh TNDN v\u00e0 t\u01b0 v\u1ea5n ph\u00e1p l\u00fd c\u01a1 b\u1ea3n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.6964%;\"><span style=\"font-weight: 400;\">\u4e2d\u578b\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: center; width: 19.1253%;\"><span style=\"font-weight: 400;\">T\u1eeb 6 \u0111\u1ebfn 30 h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center; width: 23.3276%;\"><span style=\"font-weight: 400;\">1.000.000 VND \/ th\u00e1ng (ho\u1eb7c 2.500.000 VND \/ qu\u00fd)<\/span><\/td>\n<td style=\"text-align: center; width: 37.9074%;\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n, l\u1eadp t\u1edd khai thu\u1ebf, c\u00e2n \u0111\u1ed1i chi ph\u00ed h\u1ee3p l\u00fd \u0111\u1ecbnh k\u1ef3.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.6964%;\"><span style=\"font-weight: 400;\">\u5927\u578b\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: center; width: 19.1253%;\"><span style=\"font-weight: 400;\">Tr\u00ean 30 h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center; width: 23.3276%;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf<\/span><\/td>\n<td style=\"text-align: center; width: 37.9074%;\"><span style=\"font-weight: 400;\">Thi\u1ebft k\u1ebf gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro chuy\u00ean s\u00e2u, t\u1ed1i \u01b0u chi ph\u00ed t\u1ed1i \u0111a.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd: B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 tr\u00ean \u0111\u00e2y ch\u1ec9 mang t\u00ednh ch\u1ea5t tham kh\u1ea3o. Chi ph\u00ed th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o t\u00ednh ch\u1ea5t ng\u00e0nh ngh\u1ec1 kinh doanh \u0111\u1eb7c th\u00f9, tr\u1ea1ng th\u00e1i s\u1ed5 s\u00e1ch hi\u1ec7n t\u1ea1i v\u00e0 c\u00e1c y\u00eau c\u1ea7u nghi\u1ec7p v\u1ee5 chuy\u00ean s\u00e2u ri\u00eang bi\u1ec7t c\u1ee7a t\u1eebng doanh nghi\u1ec7p.<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00a0<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\">  \u8054\u7cfb\u6211\u4eec\u83b7\u53d6\u62a5\u4ef7 <\/span><\/a><\/div><\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u chuy\u1ec7n th\u00e0nh c\u00f4ng th\u1ef1c t\u1ebf c\u1ee7a MAN trong vi\u1ec7c g\u1ee1 r\u1ed1i b\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p cho kh\u00e1ch h\u00e0ng ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u01a1 kh\u00ed t\u1ea1i khu c\u00f4ng nghi\u1ec7p S\u00f3ng Th\u1ea7n, B\u00ecnh D\u01b0\u01a1ng g\u1eb7p kh\u1ee7ng ho\u1ea3ng v\u1ec1 s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p trong su\u1ed1t 3 n\u0103m ho\u1ea1t \u0111\u1ed9ng do s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ef1 do thi\u1ebfu n\u0103ng l\u1ef1c ph\u00e1p l\u00fd. Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi nguy c\u01a1 b\u1ecb truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p l\u00ean \u0111\u1ebfn h\u01a1n 800 tri\u1ec7u \u0111\u1ed3ng do m\u1ea5t m\u00e1t ch\u1ee9ng t\u1eeb v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng h\u1ee3p l\u1ec7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p x\u1eed l\u00fd t\u1eeb MAN &#8211; Master Accountant Network:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u1ea3o s\u00e1t nhanh<\/b><span style=\"font-weight: 400;\">: Th\u00e0nh l\u1eadp t\u1ed5 c\u00f4ng t\u00e1c \u0111\u1eb7c bi\u1ec7t r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb 3 n\u0103m trong v\u00f2ng 15 ng\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u1eafc ph\u1ee5c h\u1ed3 s\u01a1<\/b><span style=\"font-weight: 400;\">: Ph\u00e2n lo\u1ea1i l\u1ea1i chi ph\u00ed h\u1ee3p l\u00fd, b\u1ed5 sung bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u00f2n thi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp<\/b><span style=\"font-weight: 400;\">: \u0110\u1ea1i di\u1ec7n doanh nghi\u1ec7p l\u00e0m vi\u1ec7c v\u00e0 gi\u1ea3i tr\u00ecnh chi ti\u1ebft s\u1ed1 li\u1ec7u tr\u01b0\u1edbc \u0111o\u00e0n thanh tra thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u53d6\u5f97\u7684\u6210\u679c<\/b><span style=\"font-weight: 400;\">: Gi\u1ea3m thi\u1ec3u s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p th\u1ef1c t\u1ebf xu\u1ed1ng c\u00f2n 120 tri\u1ec7u \u0111\u1ed3ng, b\u1ea3o v\u1ec7 doanh nghi\u1ec7p kh\u1ecfi nguy c\u01a1 \u0111\u00ecnh tr\u1ec7 s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd li\u00ean t\u1ee5c \u0111\u00f2i h\u1ecfi t\u00ednh ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh khai b\u00e1o gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng uy t\u00edn kinh doanh v\u00e0 tr\u00e1nh c\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh kh\u00f4ng \u0111\u00e1ng c\u00f3 t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 b\u00e0i to\u00e1n r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u1eadn h\u00e0nh, vi\u1ec7c l\u1ef1a ch\u1ecdn m\u1ed9t \u0111\u1ed1i t\u00e1c t\u01b0 v\u1ea5n thu\u1ebf chuy\u00ean nghi\u1ec7p l\u00e0 quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a m\u1ecdi ch\u1ee7 doanh nghi\u1ec7p. H\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n c\u00e1c d\u1ecbch v\u1ee5 K\u1ebf to\u00e1n thu\u1ebf, T\u01b0 v\u1ea5n thu\u1ebf, Quy\u1ebft to\u00e1n thu\u1ebf, B\u00e1o c\u00e1o thu\u1ebf to\u00e0n di\u1ec7n v\u00e0 hi\u1ec7u qu\u1ea3 nh\u1ea5t.<\/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>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 b\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p hi\u1ec7n nay<\/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 khi n\u00e0o c\u1ea7n n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u1ed9p t\u1edd khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u00e0nh l\u1eadp. C\u00e1c t\u1edd khai thu\u1ebf GTGT, TNCN th\u1ef1c hi\u1ec7n n\u1ed9p theo qu\u00fd b\u1eaft \u0111\u1ea7u t\u1eeb qu\u00fd th\u00e0nh l\u1eadp.                    <\/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>Kh\u00f4ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n trong k\u1ef3 k\u00ea khai c\u00f3 c\u1ea7n n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Doanh nghi\u1ec7p v\u1eabn b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf GTGT tr\u1eafng theo \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh \u0111\u1ec3 tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p.                    <\/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>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT gi\u1eefa n\u0103m t\u00e0i ch\u00ednh kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT (kh\u1ea5u tr\u1eeb ho\u1eb7c tr\u1ef1c ti\u1ebfp) ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho c\u1ea3 n\u0103m t\u00e0i ch\u00ednh t\u1eeb ng\u00e0y 1 th\u00e1ng 1 \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12.                    <\/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>Chi ph\u00ed mua qu\u00e0 t\u1eb7ng kh\u00e1ch h\u00e0ng c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tH\u00f3a \u0111\u01a1n mua qu\u00e0 t\u1eb7ng kh\u00e1ch h\u00e0ng ph\u1ee5c v\u1ee5 kinh doanh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n. Khi xu\u1ea5t qu\u00e0, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra v\u00e0 t\u00ednh thu\u1ebf GTGT nh\u01b0 b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng.                    <\/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 ki\u1ec3m tra m\u1ed9t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u00f3 h\u1ee3p ph\u00e1p hay kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p truy c\u1eadp c\u1ed5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a nh\u00e0 cung c\u1ea5p v\u00e0 x\u00e1c minh tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u00e1n h\u00e0ng.                    <\/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 khi n\u00e0o c\u1ea7n n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u1ed9p t\u1edd khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u00e0nh l\u1eadp. C\u00e1c t\u1edd khai thu\u1ebf GTGT, TNCN th\u1ef1c hi\u1ec7n n\u1ed9p theo qu\u00fd b\u1eaft \u0111\u1ea7u t\u1eeb qu\u00fd th\u00e0nh l\u1eadp.\"\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\": \"Kh\u00f4ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n trong k\u1ef3 k\u00ea khai c\u00f3 c\u1ea7n n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf 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. Doanh nghi\u1ec7p v\u1eabn b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf GTGT tr\u1eafng theo \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh \u0111\u1ec3 tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p.\"\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\": \"Doanh nghi\u1ec7p c\u00f3 th\u1ec3 thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT gi\u1eefa n\u0103m t\u00e0i ch\u00ednh kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. Vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT (kh\u1ea5u tr\u1eeb ho\u1eb7c tr\u1ef1c ti\u1ebfp) ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho c\u1ea3 n\u0103m t\u00e0i ch\u00ednh t\u1eeb ng\u00e0y 1 th\u00e1ng 1 \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed mua qu\u00e0 t\u1eb7ng kh\u00e1ch h\u00e0ng c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"H\u00f3a \u0111\u01a1n mua qu\u00e0 t\u1eb7ng kh\u00e1ch h\u00e0ng ph\u1ee5c v\u1ee5 kinh doanh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n. Khi xu\u1ea5t qu\u00e0, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra v\u00e0 t\u00ednh thu\u1ebf GTGT nh\u01b0 b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng.\"\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 th\u1ebf n\u00e0o \u0111\u1ec3 ki\u1ec3m tra m\u1ed9t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u00f3 h\u1ee3p ph\u00e1p hay kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p truy c\u1eadp c\u1ed5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a nh\u00e0 cung c\u1ea5p v\u00e0 x\u00e1c minh tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u00e1n h\u00e0ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>B\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i Vi\u1ec7t Nam theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14. Th\u1ed1ng k\u00ea t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh cho th\u1ea5y, h\u01a1n 90% tr\u01b0\u1eddng h\u1ee3p b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf xu\u1ea5t ph\u00e1t t\u1eeb [&hellip;]<\/p>","protected":false},"author":4,"featured_media":6284,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2,4,3],"tags":[],"class_list":["post-6282","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-gtgt","category-thue-tncn","category-thue-tndn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6282","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=6282"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6282\/revisions"}],"predecessor-version":[{"id":6287,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6282\/revisions\/6287"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/6284"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=6282"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=6282"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=6282"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}