{"id":6387,"date":"2026-06-02T16:09:36","date_gmt":"2026-06-02T09:09:36","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6387"},"modified":"2026-06-02T16:09:36","modified_gmt":"2026-06-02T09:09:36","slug":"6-thay-doi-quan-trong-ve-thue-nam-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/6-thay-doi-quan-trong-ve-thue-nam-2026\/","title":{"rendered":"K\u1ebf to\u00e1n c\u1ea7n bi\u1ebft: 6 thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 thu\u1ebf n\u0103m 2026\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">6 thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 thu\u1ebf n\u0103m 2026 \u0111ang tr\u1edf th\u00e0nh t\u00e2m \u0111i\u1ec3m ch\u00fa \u00fd c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam. V\u1edbi h\u00e0ng lo\u1ea1t v\u0103n b\u1ea3n lu\u1eadt, ngh\u1ecb \u0111\u1ecbnh v\u00e0 th\u00f4ng t\u01b0 m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c, b\u1ee9c tranh ph\u00e1p l\u00fd t\u00e0i ch\u00ednh k\u1ebf to\u00e1n \u0111ang c\u00f3 nh\u1eefng b\u01b0\u1edbc chuy\u1ec3n d\u1ecbch mang t\u00ednh l\u1ecbch s\u1eed, t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u00f2ng ti\u1ec1n v\u00e0 ph\u01b0\u01a1ng th\u1ee9c v\u1eadn h\u00e0nh c\u1ee7a m\u1ecdi m\u00f4 h\u00ecnh kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, \u0111\u01a1n v\u1ecb c\u00f3 h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c n\u1eafm b\u1eaft k\u1ecbp th\u1eddi c\u00e1c quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng ng\u1eeba c\u00e1c kho\u1ea3n ph\u1ea1t truy thu l\u1edbn m\u00e0 c\u00f2n m\u1edf ra nhi\u1ec1u c\u01a1 h\u1ed9i \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf h\u1ee3p ph\u00e1p \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u00f4ng tin t\u00f3m t\u1eaft v\u1ec1 6 thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 thu\u1ebf n\u0103m 2026<\/b><\/h2>\n<figure id=\"attachment_6391\" aria-describedby=\"caption-attachment-6391\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6391\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Thong-tin-tom-tat-ve-6-thay-doi-quan-trong-ve-thue-nam-2026.jpg\" alt=\"Th\u00f4ng tin t\u00f3m t\u1eaft v\u1ec1 6 thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 thu\u1ebf n\u0103m 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Thong-tin-tom-tat-ve-6-thay-doi-quan-trong-ve-thue-nam-2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Thong-tin-tom-tat-ve-6-thay-doi-quan-trong-ve-thue-nam-2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Thong-tin-tom-tat-ve-6-thay-doi-quan-trong-ve-thue-nam-2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Thong-tin-tom-tat-ve-6-thay-doi-quan-trong-ve-thue-nam-2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Thong-tin-tom-tat-ve-6-thay-doi-quan-trong-ve-thue-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6391\" class=\"wp-caption-text\">Th\u00f4ng tin t\u00f3m t\u1eaft v\u1ec1 6 thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 thu\u1ebf n\u0103m 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">6 thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 thu\u1ebf n\u0103m 2026 l\u00e0 t\u1eadp h\u1ee3p c\u00e1c \u0111i\u1ec1u ch\u1ec9nh c\u1ed1t l\u00f5i \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p SME, h\u1ed9 kinh doanh, k\u1ebf to\u00e1n v\u00e0 startup, c\u1ee5 th\u1ec3 bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li data-section-id=\"19okilo\" data-start=\"198\" data-end=\"526\"><strong data-start=\"200\" data-end=\"235\">Thu\u1ebf TNCN (Lu\u1eadt 109\/2025\/QH15):<\/strong> R\u00fat g\u1ecdn bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eeb 7 b\u1eadc xu\u1ed1ng 5 b\u1eadc; t\u0103ng <a href=\"https:\/\/thue.man.net.vn\/giam-tru-gia-canh-nam-2026\/\">\u4e2a\u4eba\u6d25\u8d34<\/a> (b\u1ea3n th\u00e2n l\u00ean 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00ean 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng); n\u00e2ng ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh l\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m; b\u1ed5 sung v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n<li data-section-id=\"1haz55c\" data-start=\"528\" data-end=\"789\"><strong data-start=\"530\" data-end=\"568\">Qu\u1ea3n l\u00fd thu\u1ebf (Lu\u1eadt 108\/2025\/QH15):<\/strong> M\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c t\u00edch h\u1ee3p v\u1edbi s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n; r\u00fat ng\u1eafn th\u1eddi h\u1ea1n khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f2n 5 n\u0103m; b\u1ed5 sung quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed; \u0111\u1ea9y m\u1ea1nh t\u1ef1 \u0111\u1ed9ng h\u00f3a trong ho\u00e0n thu\u1ebf, mi\u1ec5n gi\u1ea3m thu\u1ebf.<\/li>\n<li data-section-id=\"rzc2km\" data-start=\"791\" data-end=\"1037\"><strong data-start=\"793\" data-end=\"834\">Thu\u1ebf TNDN (Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP):<\/strong> H\u00f3a \u0111\u01a1n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean b\u1eaft bu\u1ed9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb; b\u1ed5 sung th\u00eam c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 mi\u1ec5n thu\u1ebf; \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t s\u1ed1 \u01b0u \u0111\u00e3i thu\u1ebf doanh nghi\u1ec7p.<\/li>\n<li data-section-id=\"f6b3jj\" data-start=\"1039\" data-end=\"1259\"><strong data-start=\"1041\" data-end=\"1096\">X\u1eed ph\u1ea1t thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n (Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP):<\/strong> T\u0103ng m\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m; m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng vi ph\u1ea1m b\u1ecb x\u1eed ph\u1ea1t; m\u1ee9c ph\u1ea1t h\u00e0nh vi kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 l\u00ean t\u1edbi 80 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<li data-section-id=\"17q860p\" data-start=\"1261\" data-end=\"1493\"><strong data-start=\"1263\" data-end=\"1335\">Ch\u00ednh s\u00e1ch \u0111\u1eb7c th\u00f9 h\u1ed7 tr\u1ee3 khu v\u1ef1c t\u01b0 nh\u00e2n (Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP):<\/strong> Mi\u1ec5n thu\u1ebf TNDN 3 n\u0103m cho doanh nghi\u1ec7p SME \u0111\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u; b\u1ed5 sung \u01b0u \u0111\u00e3i cho startup \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u00ean gia, nh\u00e0 khoa h\u1ecdc v\u00e0 h\u1ed7 tr\u1ee3 m\u1eb7t b\u1eb1ng s\u1ea3n xu\u1ea5t.<\/li>\n<li data-section-id=\"146ps0e\" data-start=\"1495\" data-end=\"1759\"><strong data-start=\"1497\" data-end=\"1555\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p (Th\u00f4ng t\u01b0 99\/2025\/TT-BTC):<\/strong> Thay th\u1ebf Th\u00f4ng t\u01b0 200; \u0111\u1ed5i t\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n th\u00e0nh B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh; b\u1ed5 sung t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n sinh h\u1ecdc (TK 215); \u0111i\u1ec1u ch\u1ec9nh h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 y\u00eau c\u1ea7u ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ch\u1eb7t ch\u1ebd h\u01a1n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong data-start=\"1761\" data-end=\"1810\">Nh\u1eadn \u0111\u1ecbnh t\u1eeb MAN &#8211; Master Accountant Network:<\/strong> C\u00e1c thay \u0111\u1ed5i n\u0103m 2026 cho th\u1ea5y xu h\u01b0\u1edbng t\u0103ng c\u01b0\u1eddng s\u1ed1 h\u00f3a, minh b\u1ea1ch d\u1eef li\u1ec7u v\u00e0 si\u1ebft ch\u1eb7t qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t quy tr\u00ecnh k\u1ebf to\u00e1n &#8211; thu\u1ebf \u0111\u1ec3 th\u00edch \u1ee9ng k\u1ecbp th\u1eddi, h\u1ea1n ch\u1ebf sai s\u00f3t v\u00e0 t\u1eadn d\u1ee5ng hi\u1ec7u qu\u1ea3 c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i m\u1edbi.<\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt 6 thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 thu\u1ebf n\u0103m 2026?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u00f4i tr\u01b0\u1eddng ph\u00e1p l\u00fd v\u1ec1 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ng\u00e0y c\u00e0ng ti\u1ec7m c\u1eadn v\u1edbi c\u00e1c ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf v\u00e0 h\u01b0\u1edbng t\u1edbi s\u1ef1 minh b\u1ea1ch tuy\u1ec7t \u0111\u1ed1i nh\u1edd c\u00f4ng ngh\u1ec7 s\u1ed1. Vi\u1ec7c ch\u1eadm tr\u1ec5 c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb xu\u1ea5t to\u00e1n chi ph\u00ed, b\u1ecb ph\u1ea1t ti\u1ec1n \u1edf m\u1ee9c cao v\u00e0 \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn uy t\u00edn th\u01b0\u01a1ng hi\u1ec7u tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u01a1 quan thu\u1ebf \u0111\u1ea9y m\u1ea1nh t\u1ef1 \u0111\u1ed9ng h\u00f3a v\u00e0 li\u00ean th\u00f4ng d\u1eef li\u1ec7u, m\u1ecdi sai l\u1ec7ch v\u1ec1 th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n hay ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n \u0111\u1ec1u b\u1ecb h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng ph\u00e1t hi\u1ec7n. Hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a c\u00e1c v\u0103n b\u1ea3n lu\u1eadt m\u1edbi l\u00e0 chi\u1ebfc ch\u00eca kh\u00f3a v\u00e0ng gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 th\u00e0nh qu\u1ea3 kinh doanh c\u1ee7a m\u00ecnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>1. Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15 mang l\u1ea1i nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-thu-nhap-ca-nhan-2025-so-109-2025-QH15-665870.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i ban h\u00e0nh ng\u00e0y 10\/12\/2025 v\u00e0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 1\/7\/2026 v\u1edbi 5 thay \u0111\u1ed5i c\u1ed1t l\u00f5i d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00fat g\u1ecdn bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n t\u1eeb 7 b\u1eadc xu\u1ed1ng c\u00f2n 5 b\u1eadc:<\/b><span style=\"font-weight: 400;\"> Tinh g\u1ecdn s\u1ed1 b\u1eadc thu\u1ebf gi\u00fap \u0111\u01a1n gi\u1ea3n h\u00f3a quy tr\u00ecnh t\u00ednh to\u00e1n cho b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1, n\u1edbi r\u1ed9ng kho\u1ea3ng c\u00e1ch gi\u1eefa c\u00e1c b\u1eadc nh\u1eb1m gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng thu\u1ebf cho nh\u00f3m thu nh\u1eadp trung b\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c:<\/b><span style=\"font-weight: 400;\"> N\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00ean 15.5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (186 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m) v\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00ean 6.2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u00e2ng ng\u01b0\u1ee1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf theo t\u1eebng ph\u1ea7n ph\u00e1t sinh l\u00ean 20 tri\u1ec7u \u0111\u1ed3ng:<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp v\u00e3ng lai t\u1eeb ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao, ho\u1eb7c d\u1ecbch v\u1ee5 kh\u00f4ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a c\u00e1 nh\u00e2n, gi\u00fap gi\u1ea3m t\u1ea3i th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u00e2ng ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh l\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m:<\/b><span style=\"font-weight: 400;\"> H\u1ed9 kinh doanh c\u00f3 doanh thu t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e<\/span><\/a><span style=\"font-weight: 400;\">, t\u1ea1o th\u00eam d\u01b0 \u0111\u1ecba t\u00edch l\u0169y v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ed5 sung v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf m\u1edbi ph\u00e1t sinh:<\/b><span style=\"font-weight: 400;\"> Ph\u00e2n lo\u1ea1i chi ti\u1ebft v\u00e0 bao qu\u00e1t c\u00e1c ngu\u1ed3n thu m\u1edbi trong n\u1ec1n kinh t\u1ebf s\u1ed1 nh\u01b0 t\u00e0i s\u1ea3n s\u1ed1, quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 tr\u00ean m\u1ea1ng v\u00e0 m\u00f4 h\u00ecnh h\u1ee3p t\u00e1c chia s\u1ebb l\u1ee3i nhu\u1eadn c\u00f4ng ngh\u1ec7.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>2. Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 ki\u1ec3m so\u00e1t giao d\u1ecbch nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_6388\" aria-describedby=\"caption-attachment-6388\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6388\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/6-thay-doi-quan-trong-ve-thue-nam-2026_-Nghi-dinh-320_2025_ND-CP-huong-dan-thue-TNDN-co-nhung-diem-siet-chat-nao.jpg\" alt=\"6 thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 thu\u1ebf n\u0103m 2026: Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn thu\u1ebf TNDN c\u00f3 nh\u1eefng \u0111i\u1ec3m si\u1ebft ch\u1eb7t n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/6-thay-doi-quan-trong-ve-thue-nam-2026_-Nghi-dinh-320_2025_ND-CP-huong-dan-thue-TNDN-co-nhung-diem-siet-chat-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/6-thay-doi-quan-trong-ve-thue-nam-2026_-Nghi-dinh-320_2025_ND-CP-huong-dan-thue-TNDN-co-nhung-diem-siet-chat-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/6-thay-doi-quan-trong-ve-thue-nam-2026_-Nghi-dinh-320_2025_ND-CP-huong-dan-thue-TNDN-co-nhung-diem-siet-chat-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/6-thay-doi-quan-trong-ve-thue-nam-2026_-Nghi-dinh-320_2025_ND-CP-huong-dan-thue-TNDN-co-nhung-diem-siet-chat-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/6-thay-doi-quan-trong-ve-thue-nam-2026_-Nghi-dinh-320_2025_ND-CP-huong-dan-thue-TNDN-co-nhung-diem-siet-chat-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6388\" class=\"wp-caption-text\">6 thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 thu\u1ebf n\u0103m 2026: Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn thu\u1ebf TNDN c\u00f3 nh\u1eefng \u0111i\u1ec3m si\u1ebft ch\u1eb7t n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/span><\/a><span style=\"font-weight: 400;\"> ban h\u00e0nh ng\u00e0y 10\/12\/2025 v\u00e0 b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/7\/2026, thay th\u1ebf to\u00e0n di\u1ec7n cho Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2019 v\u1edbi c\u00e1c n\u1ed9i dung tr\u1ecdng t\u00e2m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u00e3 s\u1ed1 thu\u1ebf g\u1eafn li\u1ec1n v\u1edbi s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n:<\/b><span style=\"font-weight: 400;\"> T\u00edch h\u1ee3p v\u00e0 \u0111\u1ed3ng b\u1ed9 ho\u00e0n to\u00e0n m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n v\u1edbi s\u1ed1 \u0111\u1ecbnh danh tr\u00ean c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n \u0111\u1ec3 d\u1ec5 d\u00e0ng theo d\u00f5i d\u00f2ng ti\u1ec1n v\u00e0 thu nh\u1eadp \u0111a ngu\u1ed3n c\u1ee7a c\u00e1 nh\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1ea3m th\u1eddi h\u1ea1n khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf xu\u1ed1ng c\u00f2n 5 n\u0103m:<\/b><span style=\"font-weight: 400;\"> Th\u1eddi h\u1ea1n t\u1ed1i \u0111a \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p t\u1edd khai b\u1ed5 sung ch\u1ec9 c\u00f2n 5 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t, y\u00eau c\u1ea7u t\u00ednh ch\u00ednh x\u00e1c cao ngay t\u1eeb \u0111\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd thu\u1ebf kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed:<\/b><span style=\"font-weight: 400;\"> C\u00e1c s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, \u0111\u01a1n v\u1ecb v\u1eadn chuy\u1ec3n v\u00e0 trung gian thanh to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m li\u00ean \u0111\u1edbi cung c\u1ea5p d\u1eef li\u1ec7u d\u00f2ng ti\u1ec1n v\u00e0 khai thu\u1ebf, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ef1 \u0111\u1ed9ng h\u00f3a th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf, mi\u1ec5n thu\u1ebf v\u00e0 gi\u1ea3m thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ea9y m\u1ea1nh \u1ee9ng d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o \u0111\u1ec3 ph\u00ea duy\u1ec7t h\u1ed3 s\u01a1 t\u1ef1 \u0111\u1ed9ng. Doanh nghi\u1ec7p c\u00f3 h\u1ea1ng t\u00edn nhi\u1ec7m thu\u1ebf cao s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nhanh ch\u00f3ng, t\u1ed1i \u01b0u h\u00f3a v\u00f2ng quay v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1edf r\u1ed9ng ch\u1ee7 th\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf cho h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n:<\/b><span style=\"font-weight: 400;\"> Cho ph\u00e9p c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh c\u00f3 \u0111\u1ee7 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n tham gia h\u00e0nh ngh\u1ec1 \u0111\u1ea1i l\u00fd thu\u1ebf, gi\u00fap \u0111a d\u1ea1ng h\u00f3a d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 th\u1ee7 t\u1ee5c thu\u1ebf ch\u1ea5t l\u01b0\u1ee3ng v\u1edbi chi ph\u00ed h\u1ee3p l\u00fd.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>3. Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn thu\u1ebf TNDN c\u00f3 nh\u1eefng \u0111i\u1ec3m si\u1ebft ch\u1eb7t n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><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;\"> ban h\u00e0nh ng\u00e0y 15\/12\/2025 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ban h\u00e0nh, mang \u0111\u1ebfn nh\u1eefng quy \u0111\u1ecbnh th\u1ef1c t\u1ebf nghi\u00eam ng\u1eb7t sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ed5 sung nhi\u1ec1u kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN kh\u00e1c v\u00e0 thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Lu\u1eadt h\u00f3a chi ti\u1ebft c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00edn ch\u1ec9 carbon, quy\u1ec1n khai th\u00e1c t\u00e0i nguy\u00ean. Mi\u1ec5n thu\u1ebf TNDN cho thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 thu\u1ed9c danh m\u1ee5c khuy\u1ebfn kh\u00edch t\u1ea1i v\u00f9ng kh\u00f3 kh\u0103n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n t\u1eeb 5 tri\u1ec7u tr\u1edf l\u00ean ph\u1ea3i chuy\u1ec3n kho\u1ea3n m\u1edbi \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN<\/span><b>:<\/b><span style=\"font-weight: 400;\"> C\u00e1c h\u00f3a \u0111\u01a1n mua v\u00e0o t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (\u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (chuy\u1ec3n kho\u1ea3n ng\u00e2n h\u00e0ng) th\u00ec m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thay \u0111\u1ed5i th\u1eddi gian \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 m\u1edbi <\/b><span style=\"font-weight: 400;\">ch\u1ec9 c\u00f2n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf 3 n\u0103m <\/span><b>:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p ch\u1ec9 c\u00f2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng th\u1eddi gian mi\u1ec5n thu\u1ebf TNDN t\u1ed1i \u0111a l\u00e0 3 n\u0103m \u0111\u1ed1i v\u1edbi vi\u1ec7c b\u00e1n c\u00e1c s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 m\u1edbi do \u0111\u01a1n v\u1ecb t\u1ef1 nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khuy\u1ebfn kh\u00edch chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh l\u00ean doanh nghi\u1ec7p:<\/b><span style=\"font-weight: 400;\"> Mi\u1ec5n thu\u1ebf TNDN trong v\u00f2ng 2 n\u0103m li\u00ean t\u1ee5c k\u1ec3 t\u1eeb khi c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf cho c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 ho\u1eb7c c\u00e1 nh\u00e2n kinh doanh ho\u1ea1t \u0111\u1ed9ng tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>4. Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP t\u0103ng m\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Nghi-dinh-310-2025-ND-CP-sua-doi-Nghi-dinh-125-2020-ND-CP-xu-phat-hanh-chinh-linh-vuc-thue-478004.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c310\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> ban h\u00e0nh ng\u00e0y 2\/12\/2025 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 16\/1\/2026, th\u1ef1c hi\u1ec7n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung cho Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP v\u1edbi c\u00e1c m\u1ee9c ph\u1ea1t nghi\u00eam kh\u1eafc:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ea1t n\u1eb7ng h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m:<\/b><span style=\"font-weight: 400;\"> T\u0103ng m\u1ea1nh khung ti\u1ec1n ph\u1ea1t \u0111\u1ed1i v\u1edbi l\u1ed7i xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m. H\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf s\u1ebd t\u1ef1 \u0111\u1ed9ng ghi nh\u1eadn th\u1eddi \u0111i\u1ec3m l\u1eadp v\u00e0 k\u00fd s\u1ed1 \u0111\u1ec3 ph\u00e1t hi\u1ec7n vi ph\u1ea1m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee9c ph\u1ea1t l\u00ean \u0111\u1ebfn 80 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh:<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a l\u00ean \u0111\u1ebfn 80 tri\u1ec7u \u0111\u1ed3ng cho h\u00e0nh vi c\u1ed1 t\u00ecnh kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eb1m tr\u1ed1n thu\u1ebf, \u0111i k\u00e8m bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 v\u00e0 truy thu thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ed5 sung th\u00eam c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng vi ph\u1ea1m b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh <\/b><span style=\"font-weight: 400;\">v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n<\/span><b>:<\/b><span style=\"font-weight: 400;\"> M\u1edf r\u1ed9ng ph\u1ea1m vi x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb trung gian thanh to\u00e1n, n\u1ec1n t\u1ea3ng logistics giao nh\u1eadn th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed n\u1ebfu kh\u00f4ng cung c\u1ea5p d\u1eef li\u1ec7u ho\u1eb7c h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf che gi\u1ea5u doanh thu.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>5. Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP mang l\u1ea1i \u01b0u \u0111\u00e3i \u0111\u1eb7c th\u00f9 g\u00ec cho kinh t\u1ebf t\u01b0 nh\u00e2n?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 15\/1\/2026 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c c\u00f9ng ng\u00e0y, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Nghi-dinh-20-2026-ND-CP-huong-dan-Nghi-quyet-198-2025-QH15-chinh-sach-dac-biet-phat-trien-kinh-te-tu-nhan-673099.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c20\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> h\u01b0\u1edbng d\u1eabn Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1edbi c\u00e1c ch\u00ednh s\u00e1ch \u0111\u1eb7c bi\u1ec7t th\u00fac \u0111\u1ea9y kinh t\u1ebf t\u01b0 nh\u00e2n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mi\u1ec5n thu\u1ebf TNDN 3 n\u0103m cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (SME) \u0111\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u:<\/b><span style=\"font-weight: 400;\"> H\u1ed7 tr\u1ee3 nu\u00f4i d\u01b0\u1ee1ng ngu\u1ed3n thu b\u1eb1ng c\u00e1ch mi\u1ec5n thu\u1ebf TNDN li\u00ean t\u1ee5c trong 3 n\u0103m \u0111\u1ea7u cho doanh nghi\u1ec7p SME th\u00e0nh l\u1eadp m\u1edbi l\u1ea7n \u0111\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u01afu \u0111\u00e3i m\u1edbi cho startup \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o:<\/b><span style=\"font-weight: 400;\"> Cho ph\u00e9p \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf kh\u1ea5u hao nhanh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f4ng ngh\u1ec7 cao v\u00e0 gi\u1ea3m thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i c\u00f4ng ngh\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u01afu \u0111\u00e3i thu\u1ebf TNCN cho chuy\u00ean gia v\u00e0 nh\u00e0 khoa h\u1ecdc:<\/b><span style=\"font-weight: 400;\"> Gi\u1ea3m tr\u1ef1c ti\u1ebfp s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p h\u1eb1ng n\u0103m cho c\u00e1c chuy\u00ean gia c\u00f4ng ngh\u1ec7, nh\u00e0 khoa h\u1ecdc l\u00e0m vi\u1ec7c trong c\u00e1c d\u1ef1 \u00e1n nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n (R&amp;D).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u01afu \u0111\u00e3i v\u1ec1 h\u1ed7 tr\u1ee3 \u0111\u1ea5t \u0111ai v\u00e0 m\u1eb7t b\u1eb1ng s\u1ea3n xu\u1ea5t:<\/b><span style=\"font-weight: 400;\"> H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p SME \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng t\u1ea1i c\u00e1c khu c\u00f4ng nghi\u1ec7p, c\u1ee5m c\u00f4ng nghi\u1ec7p th\u00f4ng qua c\u01a1 ch\u1ebf gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t l\u00ean t\u1edbi 50% trong giai \u0111o\u1ea1n \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>6. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u1ed5i m\u1edbi k\u1ebf to\u00e1n nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 99\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 27\/10\/2025 v\u00e0 ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 1\/1\/2026 v\u1edbi 5 c\u1ea3i c\u00e1ch c\u1ed1t l\u00f5i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thay th\u1ebf B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n b\u1eb1ng B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IFRS), t\u1eadp trung v\u00e0o gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o thay v\u00ec ghi nh\u1eadn theo gi\u00e1 g\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ed5 sung t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n sinh h\u1ecdc (T\u00e0i kho\u1ea3n 215):<\/b><span style=\"font-weight: 400;\"> D\u00e0nh ri\u00eang cho c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n \u0111\u1ec3 theo d\u00f5i v\u00e0 h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n sinh h\u1ecdc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thay \u0111\u1ed5i t\u00ean v\u00e0 n\u1ed9i dung m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n:<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec1u ch\u1ec9nh t\u00ean g\u1ecdi v\u00e0 n\u1ed9i dung h\u1ea1ch to\u00e1n c\u1ee7a m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u1eb1m l\u00e0m s\u1ea1ch ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh, gi\u1ea3m ch\u1ed3ng ch\u00e9o khi \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ed5 sung c\u00e1c m\u00e3 s\u1ed1 chi ti\u1ebft tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh:<\/b><span style=\"font-weight: 400;\"> T\u00e1i thi\u1ebft k\u1ebf h\u1ec7 th\u1ed1ng m\u00e3 s\u1ed1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u01b0\u01a1ng th\u00edch v\u1edbi ph\u1ea7n m\u1ec1m ERP v\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia, h\u1ed7 tr\u1ee3 qu\u00e1 tr\u00ecnh ph\u00e2n t\u00edch r\u1ee7i ro t\u00e0i ch\u00ednh t\u1ef1 \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nguy\u00ean t\u1eafc l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nghi\u00eam ng\u1eb7t theo Lu\u1eadt K\u1ebf To\u00e1n:<\/b><span style=\"font-weight: 400;\"> M\u1ed7i nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp ch\u1ee9ng t\u1eeb m\u1ed9t l\u1ea7n duy nh\u1ea5t, nghi\u00eam c\u1ea5m l\u1eadp kh\u1ed1ng ho\u1eb7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p, vi ph\u1ea1m s\u1ebd b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh r\u1ea5t n\u1eb7ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh c\u00e1c quy \u0111\u1ecbnh c\u0169 v\u00e0 m\u1edbi \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN \u0111\u00e3 t\u1ed5ng h\u1ee3p b\u1ea3ng so s\u00e1nh chi ti\u1ebft d\u01b0\u1edbi \u0111\u00e2y gi\u00fap doanh nghi\u1ec7p d\u1ec5 nh\u1edb nh\u1ea5t c\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i c\u1ed1t l\u00f5i:<\/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 c\u00e1c quy \u0111\u1ecbnh c\u0169 v\u00e0 m\u1edbi \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6bd4\u8f83\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>Quy \u0111\u1ecbnh c\u0169 (Tr\u01b0\u1edbc n\u0103m 2026)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Quy \u0111\u1ecbnh m\u1edbi (\u00c1p d\u1ee5ng t\u1eeb n\u0103m 2026)<\/b><\/td>\n<td style=\"text-align: center;\"><b>V\u0103n b\u1ea3n ph\u00e1p l\u00fd \u00e1p d\u1ee5ng<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh b\u1ea3n th\u00e2n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1100\u4e07\u8d8a\u5357\u76fe\/\u6708<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c109\/2025\/QH15\u53f7\u6cd5\u5f8b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53d7\u629a\u517b\u4eba\u6263\u9664\u989d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6.2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c109\/2025\/QH15\u53f7\u6cd5\u5f8b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng thu nh\u1eadp t\u1eebng ph\u1ea7n ph\u00e1t sinh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng quy \u0111\u1ecbnh ri\u00eang bi\u1ec7t \u1edf m\u1ee9c cao<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u00e2ng l\u00ean m\u1ee9c 20 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c109\/2025\/QH15\u53f7\u6cd5\u5f8b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng doanh thu t\u00ednh thu\u1ebf h\u1ed9 kinh doanh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c109\/2025\/QH15\u53f7\u6cd5\u5f8b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n TNCN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7 b\u1eadc thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5 b\u1eadc thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c109\/2025\/QH15\u53f7\u6cd5\u5f8b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n t\u1ed1i \u0111a khai b\u1ed5 sung thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng gi\u1edbi h\u1ea1n c\u1ee5 th\u1ec3 tr\u01b0\u1edbc thanh tra<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1edbi h\u1ea1n t\u1ed1i \u0111a trong v\u00f2ng 5 n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt s\u1ed1 108\/2025\/QH15<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ea1n m\u1ee9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ean g\u1ecdi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ed1t l\u00f5i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\u8d1f\u503a\u8868<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u51fd 99\/2025\/TT-BTC<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nghi\u00ean c\u1ee9u t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf t\u1ea1i doanh nghi\u1ec7p Vi\u1ec7t Nam khi chuy\u1ec3n giao ch\u00ednh s\u00e1ch thu\u1ebf<\/b><\/h2>\n<figure id=\"attachment_6389\" aria-describedby=\"caption-attachment-6389\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6389\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/6-thay-doi-quan-trong-ve-thue-nam-2026_-Nghien-cuu-tinh-huong-thuc-te-tai-doanh-nghiep-Viet-Nam-khi-chuyen-giao-chinh-sach-thue.jpg\" alt=\"6 thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 thu\u1ebf n\u0103m 2026: Nghi\u00ean c\u1ee9u t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf t\u1ea1i doanh nghi\u1ec7p Vi\u1ec7t Nam khi chuy\u1ec3n giao ch\u00ednh s\u00e1ch thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/6-thay-doi-quan-trong-ve-thue-nam-2026_-Nghien-cuu-tinh-huong-thuc-te-tai-doanh-nghiep-Viet-Nam-khi-chuyen-giao-chinh-sach-thue.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/6-thay-doi-quan-trong-ve-thue-nam-2026_-Nghien-cuu-tinh-huong-thuc-te-tai-doanh-nghiep-Viet-Nam-khi-chuyen-giao-chinh-sach-thue-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/6-thay-doi-quan-trong-ve-thue-nam-2026_-Nghien-cuu-tinh-huong-thuc-te-tai-doanh-nghiep-Viet-Nam-khi-chuyen-giao-chinh-sach-thue-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/6-thay-doi-quan-trong-ve-thue-nam-2026_-Nghien-cuu-tinh-huong-thuc-te-tai-doanh-nghiep-Viet-Nam-khi-chuyen-giao-chinh-sach-thue-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/6-thay-doi-quan-trong-ve-thue-nam-2026_-Nghien-cuu-tinh-huong-thuc-te-tai-doanh-nghiep-Viet-Nam-khi-chuyen-giao-chinh-sach-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6389\" class=\"wp-caption-text\">6 thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 thu\u1ebf n\u0103m 2026: Nghi\u00ean c\u1ee9u t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf t\u1ea1i doanh nghi\u1ec7p Vi\u1ec7t Nam khi chuy\u1ec3n giao ch\u00ednh s\u00e1ch thu\u1ebf<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><b>T\u00ecnh hu\u1ed1ng ph\u00e1t sinh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00fd 1 n\u0103m 2026, C\u00f4ng ty TNHH S\u1ea3n xu\u1ea5t v\u00e0 Th\u01b0\u01a1ng m\u1ea1i Minh Ph\u00e1t (SME t\u1ea1i B\u00ecnh D\u01b0\u01a1ng) mua nguy\u00ean v\u1eadt li\u1ec7u g\u1ed7 t\u1eeb m\u1ed9t s\u1ed1 h\u1ed9 kinh doanh v\u1edbi gi\u00e1 tr\u1ecb m\u1ed7i \u0111\u01a1n h\u00e0ng t\u1eeb 6 tri\u1ec7u \u0111\u1ebfn 12 tri\u1ec7u \u0111\u1ed3ng. Theo th\u00f3i quen c\u0169, b\u1ed9 ph\u1eadn thu mua thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t tr\u1ef1c ti\u1ebfp v\u00e0 nh\u1eadn v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, phi\u1ebfu thu \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro ph\u00e1p l\u00fd \u0111\u1ed1i chi\u1ebfu theo quy \u0111\u1ecbnh m\u1edbi<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, h\u00f3a \u0111\u01a1n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean b\u1eaft bu\u1ed9c ph\u1ea3i chuy\u1ec3n kho\u1ea3n m\u1edbi \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN. T\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch b\u1eb1ng ti\u1ec1n m\u1eb7t c\u1ee7a c\u00f4ng ty trong qu\u00fd l\u00ean t\u1edbi 450 tri\u1ec7u \u0111\u1ed3ng. N\u1ebfu kh\u00f4ng ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi, to\u00e0n b\u1ed9 s\u1ed1 chi ph\u00ed n\u00e0y s\u1ebd b\u1ecb c\u01a1 quan thu\u1ebf xu\u1ea5t to\u00e1n kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd khi quy\u1ebft to\u00e1n thu\u1ebf TNDN cu\u1ed1i n\u0103m, khi\u1ebfn c\u00f4ng ty b\u1ecb truy thu m\u1ed9t kho\u1ea3n thu\u1ebf l\u1edbn v\u00e0 ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Gi\u1ea3i ph\u00e1p x\u1eed l\u00fd t\u1eeb c\u00e1c chuy\u00ean gia thu\u1ebf c\u1ee7a MAN<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u00e0m ph\u00e1n l\u1ea1i giao d\u1ecbch:<\/b><span style=\"font-weight: 400;\"> Li\u00ean h\u1ec7 nh\u00e0 cung c\u1ea5p h\u1ee7y h\u00f3a \u0111\u01a1n c\u0169 ch\u01b0a qu\u00e1 h\u1ea1n khai b\u1ed5 sung, l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh chuy\u1ec3n kho\u1ea3n ng\u00e2n h\u00e0ng qua t\u00e0i kho\u1ea3n c\u1ee7a hai b\u00ean \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chu\u1ea9n h\u00f3a quy tr\u00ecnh mua h\u00e0ng:<\/b><span style=\"font-weight: 400;\"> Ban h\u00e0nh quy ch\u1ebf n\u1ed9i b\u1ed9 m\u1edbi nghi\u00eam c\u1ea5m thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u00e0o t\u1ea1o nghi\u1ec7p v\u1ee5:<\/b><span style=\"font-weight: 400;\"> C\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch m\u1edbi nhanh ch\u00f3ng cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n thanh to\u00e1n v\u00e0 b\u1ed9 ph\u1eadn thu mua.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1edd s\u1ef1 can thi\u1ec7p v\u00e0 h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi c\u1ee7a MAN, C\u00f4ng ty Minh Ph\u00e1t \u0111\u00e3 b\u1ea3o v\u1ec7 th\u00e0nh c\u00f4ng h\u01a1n 450 tri\u1ec7u \u0111\u1ed3ng chi ph\u00ed h\u1ee3p l\u1ec7, tr\u00e1nh \u0111\u01b0\u1ee3c kho\u1ea3n truy thu thu\u1ebf TNDN t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u00e0 thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n an to\u00e0n cho n\u0103m 2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia: \u0110\u00e2u l\u00e0 sai l\u1ea7m ph\u1ed5 bi\u1ebfn doanh nghi\u1ec7p SME d\u1ec5 m\u1eafc ph\u1ea3i trong n\u0103m 2026?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb kinh nghi\u1ec7m th\u1ef1c t\u1ebf c\u1ee7a ch\u00fang t\u00f4i, ph\u1ea7n l\u1edbn sai ph\u1ea1m nghi\u00eam tr\u1ecdng kh\u00f4ng \u0111\u1ebfn t\u1eeb vi\u1ec7c c\u1ed1 t\u00ecnh tr\u1ed1n thu\u1ebf, m\u00e0 xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c thi\u1ebfu c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch v\u00e0 thi\u1ebfu li\u00ean th\u00f4ng th\u00f4ng tin gi\u1eefa c\u00e1c ph\u00f2ng ban:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ef1 thi\u1ebfu k\u1ebft n\u1ed1i gi\u1eefa b\u1ed9 ph\u1eadn kinh doanh v\u00e0 k\u1ebf to\u00e1n:<\/b><span style=\"font-weight: 400;\"> Nh\u00e2n vi\u00ean kinh doanh th\u1ecfa thu\u1eadn xu\u1ea5t h\u00f3a \u0111\u01a1n l\u00f9i ng\u00e0y \u0111\u1ec3 chi\u1ec1u l\u00f2ng kh\u00e1ch h\u00e0ng m\u00e0 kh\u00f4ng bi\u1ebft h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ef1 \u0111\u1ed9ng qu\u00e9t l\u1ed7i sai th\u1eddi \u0111i\u1ec3m l\u1eadp. M\u1ee9c ph\u1ea1t ti\u1ec1n l\u00ean \u0111\u1ebfn 80 tri\u1ec7u \u0111\u1ed3ng cho h\u00e0nh vi n\u00e0y c\u00f3 th\u1ec3 l\u1ea5y \u0111i to\u00e0n b\u1ed9 l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1eadm tr\u1ec5 chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi:<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c h\u1ea1ch to\u00e1n theo l\u1ed1i m\u00f2n c\u1ee7a Th\u00f4ng t\u01b0 200, ch\u1eadm c\u1eadp nh\u1eadt T\u00e0i kho\u1ea3n 215 ho\u1eb7c tr\u00ecnh b\u00e0y sai bi\u1ec3u m\u1eabu B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC s\u1ebd khi\u1ebfn h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p b\u1ecb h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng \u0111\u00e1nh d\u1ea5u r\u1ee7i ro cao, d\u1ec5 l\u1ecdt v\u00e0o danh s\u00e1ch thanh tra tr\u1ef1c ti\u1ebfp t\u1ea1i tr\u1ee5 s\u1edf.<\/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;\">Hi\u1ec3u r\u00f5 v\u00e0 v\u1eadn d\u1ee5ng chu\u1ea9n x\u00e1c 6 thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 thu\u1ebf n\u0103m 2026 l\u00e0 chi\u1ebfc ch\u00eca kh\u00f3a gi\u00fap doanh nghi\u1ec7p SME, c\u00e1c h\u1ed9 kinh doanh v\u00e0 startup ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t t\u1ed1t r\u1ee7i ro ph\u00e1p l\u00fd, tr\u00e1nh c\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh kh\u00f4ng \u0111\u00e1ng c\u00f3 v\u00e0 t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh thay \u0111\u1ed5i m\u1ea1nh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2026, MAN &#8211; Master Accountant Network v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m \u0111\u00e3 h\u1ed7 tr\u1ee3 h\u00e0ng tr\u0103m doanh nghi\u1ec7p r\u00e0 so\u00e1t s\u1ed5 s\u00e1ch, ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed. Ch\u00fang t\u00f4i cung c\u1ea5p gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n g\u1ed3m <\/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;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-uy-tin\/\"><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\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/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;\"> chuy\u00ean s\u00e2u, gi\u00fap doanh nghi\u1ec7p an t\u00e2m t\u1eadp trung ph\u00e1t tri\u1ec3n kinh doanh.\u00a0<\/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;\">\u7535\u5b50\u90ae\u4ef6\uff1a <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Google Business Profile:<\/span><a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">https:\/\/share.google\/EmihzHg354pCASC9k<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">LinkedIn Founder:<\/span><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">https:\/\/www.linkedin.com\/in\/tuy\u00ean-l\u00ea-ho\u00e0ng-65292aa0\/<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/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 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 l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network cam k\u1ebft cung c\u1ea5p th\u00f4ng tin chuy\u00ean m\u00f4n minh b\u1ea1ch, c\u1eadp nh\u1eadt theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c ngh\u1ec1 nghi\u1ec7p trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n \u2013 thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch thu\u1ebf n\u0103m 2026<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Vi\u1ec7c gi\u1ea3m th\u1eddi h\u1ea1n khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf xu\u1ed1ng c\u00f2n 5 n\u0103m c\u00f3 \u1ea3nh h\u01b0\u1edfng g\u00ec \u0111\u1ebfn c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n c\u0169 kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tQuy \u0111\u1ecbnh gi\u1ea3m th\u1eddi h\u1ea1n khai b\u1ed5 sung c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c h\u1ed3 s\u01a1 khai thu\u1ebf ph\u00e1t sinh t\u1eeb ng\u00e0y 1\/7\/2026. C\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u00e0y v\u1eabn th\u1ef1c hi\u1ec7n theo Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2019, nh\u01b0ng doanh nghi\u1ec7p c\u1ea7n ho\u00e0n th\u00e0nh s\u1edbm tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra t\u1ea1i tr\u1ee5 s\u1edf.                    <\/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 mua h\u00e0ng h\u00f3a c\u1ee7a h\u1ed9 kinh doanh c\u00f3 h\u00f3a \u0111\u01a1n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i chuy\u1ec3n kho\u1ea3n kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Theo Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, m\u1ecdi h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (bao g\u1ed3m h\u00f3a \u0111\u01a1n do h\u1ed9 kinh doanh xu\u1ea5t ra) \u0111\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.                    <\/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 chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh l\u00ean doanh nghi\u1ec7p th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf TNDN 2 n\u0103m \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb khi n\u00e0o?v<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u1eddi gian mi\u1ec5n thu\u1ebf TNDN 2 n\u0103m li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c t\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m t\u00e0i ch\u00ednh \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong 3 n\u0103m \u0111\u1ea7u k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu, th\u1eddi gian mi\u1ec5n thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m th\u1ee9 t\u01b0.                    <\/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>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng ngay cho n\u0103m t\u00e0i ch\u00ednh 2026 kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 1\/1\/2026 v\u00e0 b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c cho vi\u1ec7c l\u1eadp, tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026 tr\u1edf \u0111i \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 doanh nghi\u1ec7p tr\u01b0\u1edbc \u0111\u00e2y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0 200.                    <\/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>H\u1ed9 kinh doanh c\u00f3 doanh thu 450 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t n\u0103m th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNCN v\u00e0 thu\u1ebf GTGT kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Theo Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15, ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh \u0111\u00e3 t\u0103ng l\u00ean tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m. C\u00e1c h\u1ed9 kinh doanh c\u00f3 doanh thu t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng trong n\u0103m d\u01b0\u01a1ng l\u1ecbch s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p thu\u1ebf TNCN v\u00e0 thu\u1ebf GTGT cho ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3.                    <\/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\": \"Vi\u1ec7c gi\u1ea3m th\u1eddi h\u1ea1n khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf xu\u1ed1ng c\u00f2n 5 n\u0103m c\u00f3 \u1ea3nh h\u01b0\u1edfng g\u00ec \u0111\u1ebfn c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n c\u0169 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Quy \u0111\u1ecbnh gi\u1ea3m th\u1eddi h\u1ea1n khai b\u1ed5 sung c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c h\u1ed3 s\u01a1 khai thu\u1ebf ph\u00e1t sinh t\u1eeb ng\u00e0y 1\/7\/2026. 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V\u1edbi h\u00e0ng lo\u1ea1t v\u0103n b\u1ea3n lu\u1eadt, ngh\u1ecb \u0111\u1ecbnh v\u00e0 th\u00f4ng t\u01b0 m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c, b\u1ee9c tranh ph\u00e1p l\u00fd t\u00e0i ch\u00ednh k\u1ebf to\u00e1n \u0111ang c\u00f3 nh\u1eefng b\u01b0\u1edbc chuy\u1ec3n d\u1ecbch mang t\u00ednh [&hellip;]<\/p>","protected":false},"author":4,"featured_media":6390,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-6387","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6387","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=6387"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6387\/revisions"}],"predecessor-version":[{"id":6392,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6387\/revisions\/6392"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/6390"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=6387"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=6387"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=6387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}