{"id":6920,"date":"2026-07-08T09:43:31","date_gmt":"2026-07-08T02:43:31","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6920"},"modified":"2026-07-08T09:43:31","modified_gmt":"2026-07-08T02:43:31","slug":"nghi-dinh-253-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/nghi-dinh-253-2026\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP: H\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n lu\u1eadt thu\u1ebf TNCN"},"content":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/a> l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh quan tr\u1ecdng nh\u1ea5t c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/7\/2026 v\u00e0 thay th\u1ebf <\/span>\u7b2c65\/2013\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a> \u0111\u00e3 \u00e1p d\u1ee5ng su\u1ed1t h\u01a1n m\u1ed9t th\u1eadp k\u1ef7 qua. V\u0103n b\u1ea3n g\u1ed3m 7 ch\u01b0\u01a1ng, 71 \u0111i\u1ec1u, quy \u0111\u1ecbnh l\u1ea1i to\u00e0n b\u1ed9 khung ph\u00e1p l\u00fd v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, thu nh\u1eadp ch\u1ecbu thu\u1ebf, thu nh\u1eadp mi\u1ec5n thu\u1ebf, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf v\u00e0 c\u01a1 ch\u1ebf kh\u1ea5u tr\u1eeb, quy\u1ebft to\u00e1n. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd m\u00e0 m\u1ecdi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, nh\u00e2n s\u1ef1 t\u1ea1i doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i c\u1eadp nh\u1eadt ngay trong qu\u00fd III n\u0103m 2026.<\/span><\/p>\n

Theo g\u00f3c nh\u00ecn t\u1eeb <\/span>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b>, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam, Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n lu\u1eadt h\u00f3a l\u1ea1i c\u00e1c quy \u0111\u1ecbnh c\u0169 m\u00e0 c\u00f2n b\u1ed5 sung nhi\u1ec1u \u0111i\u1ec3m m\u1edbi mang t\u00ednh \u0111\u1ed9t ph\u00e1: mi\u1ec5n thu\u1ebf cho nh\u00e2n l\u1ef1c c\u00f4ng ngh\u1ec7 s\u1ed1 ch\u1ea5t l\u01b0\u1ee3ng cao, m\u1edf r\u1ed9ng di\u1ec7n mi\u1ec5n thu\u1ebf l\u01b0\u01a1ng l\u00e0m \u0111\u00eam v\u00e0 l\u00e0m th\u00eam gi\u1edd, \u0111\u1ed3ng th\u1eddi si\u1ebft ch\u1eb7t h\u01a1n c\u00e1c \u0111i\u1ec1u ki\u1ec7n ch\u1ee9ng minh h\u1ed3 s\u01a1 khi khai gi\u1ea3m tr\u1eeb. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch chi ti\u1ebft t\u1eebng n\u1ed9i dung \u0111\u1ec3 doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb.<\/span><\/p>\n\n\n\n\n\n\n\n\n
T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/b><\/caption>\n
Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n do Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 30\/6\/2026, quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15.<\/span><\/td>\n<\/tr>\n
C\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/7\/2026, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP.<\/span><\/td>\n<\/tr>\n
\u00c1p d\u1ee5ng cho: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp.<\/span><\/td>\n<\/tr>\n
N\u1ed9i dung ch\u00ednh: x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, danh m\u1ee5c 22 \u0111i\u1ec1u kho\u1ea3n thu nh\u1eadp mi\u1ec5n thu\u1ebf, gi\u1ea3m tr\u1eeb gia c\u1ea3nh, quy \u0111\u1ed5i thu nh\u1eadp ngo\u1ea1i t\u1ec7, k\u1ef3 t\u00ednh thu\u1ebf, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf theo t\u1eebng lo\u1ea1i thu nh\u1eadp, kh\u1ea5u tr\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/td>\n<\/tr>\n
Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i quy ch\u1ebf l\u01b0\u01a1ng, b\u1ea3ng ch\u1ea5m c\u00f4ng v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026 (h\u1ea1n n\u1ed9p th\u00e1ng 3\/2027).<\/span><\/td>\n<\/tr>\n
T\u00f3m t\u1eaft 10 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP l\u00e0 g\u00ec? C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><\/h2>\n

Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span> \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh c\u0103n c\u1ee9 <\/span>Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 s\u1ed1 63\/2025\/QH15<\/span><\/a> v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Lu\u1eadt s\u1ed1 09\/2026\/QH16). V\u0103n b\u1ea3n do Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Nguy\u1ec5n V\u0103n Th\u1eafng k\u00fd thay m\u1eb7t Ch\u00ednh ph\u1ee7 ng\u00e0y 30\/6\/2026, c\u00f3 hi\u1ec7u l\u1ef1c ch\u1ec9 sau \u0111\u00f3 m\u1ed9t ng\u00e0y.<\/span><\/p>\n

Theo \u0110i\u1ec1u 1 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh, ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh bao g\u1ed3m hai nh\u00f3m n\u1ed9i dung. Th\u1ee9 nh\u1ea5t l\u00e0 quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c \u0111i\u1ec1u kho\u1ea3n \u0111\u01b0\u1ee3c lu\u1eadt giao, tr\u1ea3i d\u00e0i t\u1eeb kh\u00e1i ni\u1ec7m c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, thu nh\u1eadp ch\u1ecbu thu\u1ebf, thu nh\u1eadp mi\u1ec5n thu\u1ebf cho \u0111\u1ebfn c\u0103n c\u1ee9 t\u00ednh thu\u1ebf. Th\u1ee9 hai l\u00e0 c\u00e1c bi\u1ec7n ph\u00e1p t\u1ed5 ch\u1ee9c thi h\u00e0nh: x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, quy \u0111\u1ed5i thu nh\u1eadp, k\u1ef3 t\u00ednh thu\u1ebf, kh\u1ea5u tr\u1eeb, khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay, quy\u1ebft to\u00e1n v\u00e0 ho\u00e0n thu\u1ebf.<\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/b><\/h2>\n

\u0110i\u1ec1u 2 x\u00e1c \u0111\u1ecbnh r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng g\u1ed3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan. C\u1ee5 th\u1ec3 h\u01a1n, \u0110i\u1ec1u 3 ph\u00e2n lo\u1ea1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00e0nh hai nh\u00f3m: c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh trong v\u00e0 ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa ch\u1ec9 ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y n\u00e0o?<\/b><\/h2>\n
\"Ngh\u1ecb
Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y n\u00e0o?<\/figcaption><\/figure>\n

\u0110i\u1ec1u 69 quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 1\/7\/2026. Ri\u00eang c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn thu nh\u1eadp t\u1eeb kinh doanh v\u00e0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026, c\u00f2n quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n \u0103n gi\u1eefa ca, \u0103n tr\u01b0a \u00e1p d\u1ee5ng t\u1eeb \u0111\u00fang ng\u00e0y hi\u1ec7u l\u1ef1c.<\/span><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh c\u0169ng n\u00eau r\u00f5 \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp t\u1ea1i \u0110i\u1ec1u 70: c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 trong giai \u0111o\u1ea1n t\u1eeb 1\/1\/2026 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y hi\u1ec7u l\u1ef1c th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ea1i h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng, qu\u00fd, m\u00e0 \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp v\u00e0o h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd \u0111\u1ec3 tr\u00e1nh sai s\u00f3t khi t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u cu\u1ed1i n\u0103m.<\/span><\/p>\n

Ai \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP?<\/b><\/h2>\n

\u0110i\u1ec1u 4 quy \u0111\u1ecbnh c\u00e1 nh\u00e2n c\u01b0 tr\u00fa ph\u1ea3i \u0111\u00e1p \u1ee9ng m\u1ed9t trong hai \u0111i\u1ec1u ki\u1ec7n. \u0110i\u1ec1u ki\u1ec7n th\u1ee9 nh\u1ea5t l\u00e0 c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean trong m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t. \u0110i\u1ec1u ki\u1ec7n th\u1ee9 hai l\u00e0 c\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c nh\u00e0 thu\u00ea \u0111\u1ec3 \u1edf v\u1edbi t\u1ed5ng th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean trong n\u0103m t\u00ednh thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean nh\u01b0ng th\u1ef1c t\u1ebf c\u00f3 m\u1eb7t d\u01b0\u1edbi 183 ng\u00e0y, n\u1ebfu kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a n\u01b0\u1edbc kh\u00e1c b\u1eb1ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa ho\u1eb7c b\u1ea3n ch\u1ee5p h\u1ed9 chi\u1ebfu th\u00ec v\u1eabn b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam theo kho\u1ea3n 3 \u0110i\u1ec1u 4.<\/span><\/p>\n

Thu nh\u1eadp ch\u1ecbu thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o?<\/b><\/h2>\n
\"Thu
Thu nh\u1eadp ch\u1ecbu thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o?<\/figcaption><\/figure>\n

Ch\u01b0\u01a1ng II c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh, t\u1eeb \u0110i\u1ec1u 7 \u0111\u1ebfn \u0110i\u1ec1u 16, li\u1ec7t k\u00ea chi ti\u1ebft m\u01b0\u1eddi nh\u00f3m thu nh\u1eadp ch\u1ecbu thu\u1ebf: thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng, \u0111\u1ea7u t\u01b0 v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, tr\u00fang th\u01b0\u1edfng, ti\u1ec1n b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, th\u1eeba k\u1ebf qu\u00e0 t\u1eb7ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c nh\u01b0 chuy\u1ec3n nh\u01b0\u1ee3ng t\u00ean mi\u1ec1n, t\u00edn ch\u1ec9 c\u00e1c bon, t\u00e0i s\u1ea3n s\u1ed1.\u00a0<\/span><\/p>\n

Kho\u1ea3n 3 \u0110i\u1ec1u 6 c\u00f2n b\u1ed5 sung m\u1ed9t quy\u1ec1n l\u1ee3i quan tr\u1ecdng cho c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i: n\u1ebfu Vi\u1ec7t Nam \u0111\u00e3 k\u00fd Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u1edbi qu\u1ed1c gia \u0111\u00f3, s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n

Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ra sao?<\/b><\/h3>\n

\u0110i\u1ec1u 8 l\u00e0 \u0111i\u1ec1u kho\u1ea3n d\u00e0i nh\u1ea5t v\u00e0 ph\u1ee9c t\u1ea1p nh\u1ea5t, li\u1ec7t k\u00ea c\u00e1c kho\u1ea3n l\u1ee3i \u00edch t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 ti\u1ec1n th\u00f9 lao, ti\u1ec1n tham gia h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, kho\u1ea3n kho\u00e1n chi v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c, ti\u1ec1n nh\u00e0 \u1edf, \u0111i\u1ec7n n\u01b0\u1edbc do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 thay. \u0110\u00e1ng ch\u00fa \u00fd, kho\u1ea3n ti\u1ec1n \u0103n gi\u1eefa ca, \u0103n tr\u01b0a ch\u1ec9 b\u1ecb t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n chi ti\u1ec1n m\u1eb7t v\u01b0\u1ee3t qu\u00e1 1,2 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t ng\u01b0\u1eddi m\u1ed9t th\u00e1ng; n\u1ebfu doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c b\u1eefa \u0103n tr\u1ef1c ti\u1ebfp ho\u1eb7c c\u1ea5p phi\u1ebfu \u0103n th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0, \u0111i\u1ec7n n\u01b0\u1edbc do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 thay, Ngh\u1ecb \u0111\u1ecbnh gi\u1edbi h\u1ea1n ph\u1ea7n t\u00ednh thu\u1ebf kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb, ch\u01b0a bao g\u1ed3m kho\u1ea3n thu\u00ea nh\u00e0 \u0111\u00f3.<\/span><\/p>\n

Kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p n\u00e0o kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf?<\/b><\/h3>\n

Kho\u1ea3n 3 \u0110i\u1ec1u 8 li\u1ec7t k\u00ea m\u1ed9t danh s\u00e1ch d\u00e0i c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf, g\u1ed3m tr\u1ee3 c\u1ea5p \u01b0u \u0111\u00e3i ng\u01b0\u1eddi c\u00f3 c\u00f4ng, tr\u1ee3 c\u1ea5p l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang, ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i nguy hi\u1ec3m, ph\u1ee5 c\u1ea5p thu h\u00fat khu v\u1ef1c, tr\u1ee3 c\u1ea5p tai n\u1ea1n lao \u0111\u1ed9ng, tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c l\u00e0m theo \u0111\u00fang m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a c\u00e1c kho\u1ea3n n\u00e0y v\u1eabn ph\u1ea3i t\u00ednh thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c l\u00e0m c\u00f3 m\u1ee9c cao h\u01a1n \u0111\u01b0\u1ee3c ghi r\u00f5 trong quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng.<\/span><\/p>\n

Kho\u1ea3n 4 \u0110i\u1ec1u 8 b\u1ed5 sung nh\u00f3m c\u00e1c kho\u1ea3n kh\u00f4ng mang t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng n\u00ean kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf, v\u00ed d\u1ee5 ti\u1ec1n th\u01b0\u1edfng k\u00e8m danh hi\u1ec7u Nh\u00e0 n\u01b0\u1edbc, h\u1ed7 tr\u1ee3 kh\u00e1m ch\u1eefa b\u1ec7nh hi\u1ec3m ngh\u00e8o cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 th\u00e2n nh\u00e2n, v\u00e9 m\u00e1y bay v\u1ec1 ph\u00e9p cho lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i, h\u1ecdc ph\u00ed cho con c\u1ee7a lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i h\u1ecdc t\u1ea1i Vi\u1ec7t Nam, chi ph\u00ed \u0111\u00e0o t\u1ea1o n\u00e2ng cao tay ngh\u1ec1 v\u00e0 ti\u1ec1n c\u00f4ng \u0111o\u00e0n kh\u00f4ng mang t\u00ednh ch\u1ea5t l\u01b0\u01a1ng.<\/span><\/p>\n

Thu nh\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7, hi\u1ec7n v\u1eadt \u0111\u01b0\u1ee3c quy \u0111\u1ed5i th\u1ebf n\u00e0o?<\/b><\/h3>\n

\u0110i\u1ec1u 17 quy \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u1eadn b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c chi tr\u1ea3 m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp. N\u1ebfu kh\u00f4ng m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i Vi\u1ec7t Nam th\u00ec \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 trung t\u00e2m do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi thu nh\u1eadp nh\u1eadn kh\u00f4ng b\u1eb1ng ti\u1ec1n, v\u00ed d\u1ee5 hi\u1ec7n v\u1eadt ho\u1eb7c d\u1ecbch v\u1ee5, Ngh\u1ecb \u0111\u1ecbnh y\u00eau c\u1ea7u quy \u0111\u1ed5i theo gi\u00e1 tr\u1ecb giao d\u1ecbch th\u00f4ng th\u01b0\u1eddng tr\u00ean th\u1ecb tr\u01b0\u1eddng c\u1ee7a s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp.<\/span><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh nh\u1eefng kho\u1ea3n thu nh\u1eadp n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf?<\/b><\/h2>\n

\u0110\u00e2y l\u00e0 ph\u1ea7n \u0111\u01b0\u1ee3c doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng quan t\u00e2m nhi\u1ec1u nh\u1ea5t. M\u1ee5c 1 Ch\u01b0\u01a1ng III, t\u1eeb \u0110i\u1ec1u 18 \u0111\u1ebfn \u0110i\u1ec1u 39, li\u1ec7t k\u00ea 22 nh\u00f3m thu nh\u1eadp mi\u1ec5n thu\u1ebf. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c nh\u00f3m ch\u00ednh.<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
B\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eefng kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/b><\/caption>\n
\u0110i\u1ec1u kho\u1ea3n<\/b><\/td>\nN\u1ed9i dung mi\u1ec5n thu\u1ebf<\/b><\/td>\n<\/tr>\n
\u0110i\u1ec1u 18, 19, 20<\/span><\/td>\nChuy\u1ec3n nh\u01b0\u1ee3ng, th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa ng\u01b0\u1eddi th\u00e2n; nh\u00e0 \u0111\u1ea5t duy nh\u1ea5t; \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao kh\u00f4ng thu ti\u1ec1n<\/span><\/td>\n<\/tr>\n
\u0110i\u1ec1u 21, 22, 23<\/span><\/td>\nThu nh\u1eadp c\u1ee7a h\u1ed9 n\u00f4ng d\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t n\u00f4ng, l\u00e2m, ng\u01b0 nghi\u1ec7p; l\u1ee3i t\u1ee9c “c\u00e1nh \u0111\u1ed3ng l\u1edbn”; chuy\u1ec3n \u0111\u1ed5i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p<\/span><\/td>\n<\/tr>\n
\u0110i\u1ec1u 24, 25<\/span><\/td>\nL\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, l\u00e3i b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd; ki\u1ec1u h\u1ed1i<\/span><\/td>\n<\/tr>\n
\u0110i\u1ec1u 26<\/span><\/td>\nTi\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd, ti\u1ec1n l\u01b0\u01a1ng ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p (ph\u1ea7n ch\u00eanh l\u1ec7ch cao h\u01a1n m\u1ee9c b\u00ecnh th\u01b0\u1eddng)<\/span><\/td>\n<\/tr>\n
\u0110i\u1ec1u 27, 28, 29<\/span><\/td>\nL\u01b0\u01a1ng h\u01b0u; h\u1ecdc b\u1ed5ng; c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m, tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ed3i th\u01b0\u1eddng nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n
\u0110i\u1ec1u 30, 31, 32, 33<\/span><\/td>\nThu nh\u1eadp t\u1eeb thi\u1ec7n; vi\u1ec7n tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i; thu nh\u1eadp c\u1ee7a thuy\u1ec1n vi\u00ean Vi\u1ec7t Nam; d\u1ecbch v\u1ee5 khai th\u00e1c th\u1ee7y s\u1ea3n xa b\u1edd<\/span><\/td>\n<\/tr>\n
\u0110i\u1ec1u 34, 35, 36, 37<\/span><\/td>\nT\u00edn ch\u1ec9 c\u00e1c bon, tr\u00e1i phi\u1ebfu xanh; thu nh\u1eadp t\u1eeb nhi\u1ec7m v\u1ee5 khoa h\u1ecdc c\u00f4ng ngh\u1ec7, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o; kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o<\/span><\/td>\n<\/tr>\n
\u0110i\u1ec1u 38, 39<\/span><\/td>\nChuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c theo d\u1ef1 \u00e1n ODA, t\u1ed5 ch\u1ee9c Li\u00ean h\u1ee3p qu\u1ed1c; thu nh\u1eadp ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Mi\u1ec5n thu\u1ebf l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd theo \u0110i\u1ec1u 26 \u00e1p d\u1ee5ng th\u1ebf n\u00e0o?<\/b><\/h3>\n

\u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd v\u00e0 ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho nh\u1eefng ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p, v\u1edbi \u0111i\u1ec1u ki\u1ec7n ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n, th\u1eddi gian theo ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng. T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea ph\u1ea3n \u00e1nh r\u00f5 th\u1eddi gian l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd v\u00e0 kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng t\u01b0\u01a1ng \u1ee9ng \u0111\u00e3 tr\u1ea3, l\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u1ec3 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/span><\/p>\n

Kho\u1ea3n 3 \u0110i\u1ec1u 26 n\u00eau r\u00f5 nguy\u00ean t\u1eafc quan tr\u1ecdng: n\u1ebfu ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng th\u00ec ph\u1ea7n v\u01b0\u1ee3t ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf. N\u00f3i c\u00e1ch kh\u00e1c, ch\u1ec9 ph\u1ea7n ch\u00eanh l\u1ec7ch ph\u1ee5 tr\u1ed9i h\u1ee3p ph\u00e1p m\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n, c\u00f2n ph\u1ea7n l\u01b0\u01a1ng c\u01a1 b\u1ea3n v\u1eabn t\u00ednh thu\u1ebf b\u00ecnh th\u01b0\u1eddng nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n

Mi\u1ec5n thu\u1ebf cho nh\u00e2n l\u1ef1c c\u00f4ng ngh\u1ec7 s\u1ed1, c\u00f4ng ngh\u1ec7 cao c\u00f3 g\u00ec m\u1edbi?<\/b><\/h3>\n

\u0110i\u1ec1u 41 v\u00e0 \u0110i\u1ec1u 42 l\u00e0 hai \u0111i\u1ec1u kho\u1ea3n ho\u00e0n to\u00e0n m\u1edbi so v\u1edbi lu\u1eadt c\u0169. C\u00e1 nh\u00e2n l\u00e0 nh\u00e2n l\u1ef1c c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 s\u1ed1 ch\u1ea5t l\u01b0\u1ee3ng cao l\u00e0m vi\u1ec7c t\u1ea1i khu c\u00f4ng ngh\u1ec7 s\u1ed1 t\u1eadp trung, ho\u1eb7c tham gia nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 s\u1ed1 tr\u1ecdng \u0111i\u1ec3m, chip b\u00e1n d\u1eabn, h\u1ec7 th\u1ed1ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n li\u00ean t\u1ee5c trong 5 n\u0103m. Quy \u0111\u1ecbnh t\u01b0\u01a1ng t\u1ef1 \u00e1p d\u1ee5ng cho nh\u00e2n l\u1ef1c c\u00f4ng ngh\u1ec7 cao th\u1ef1c hi\u1ec7n nghi\u00ean c\u1ee9u c\u00f4ng ngh\u1ec7 chi\u1ebfn l\u01b0\u1ee3c theo Lu\u1eadt C\u00f4ng ngh\u1ec7 cao.<\/span><\/p>\n

Nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, qu\u1ef9 m\u1edf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf ra sao?<\/b><\/h3>\n

\u0110i\u1ec1u 43 mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 qu\u1ef9 m\u1edf, v\u1edbi \u0111i\u1ec1u ki\u1ec7n th\u1eddi gian n\u1eafm gi\u1eef t\u1eeb \u0111\u1ee7 2 n\u0103m tr\u1edf l\u00ean k\u1ec3 t\u1eeb ng\u00e0y mua. Ch\u1ee9ng ch\u1ec9 qu\u1ef9 mua tr\u01b0\u1edbc ng\u00e0y 1\/7\/2026 v\u1eabn \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf khi chuy\u1ec3n nh\u01b0\u1ee3ng sau ng\u00e0y n\u00e0y, mi\u1ec5n l\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n 2 n\u0103m n\u1eafm gi\u1eef, t\u00ednh theo nguy\u00ean t\u1eafc mua tr\u01b0\u1edbc b\u00e1n tr\u01b0\u1edbc.<\/span><\/p>\n

\u0110i\u1ec1u 44 quy \u0111\u1ecbnh th\u00eam m\u1ed9t ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i gi\u1ea3m 50% thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong 5 n\u0103m, \u00e1p d\u1ee5ng cho l\u1ee3i t\u1ee9c m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c chia t\u1eeb qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ho\u1eb7c qu\u1ef9 \u0111\u1ea7u t\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00e0nh l\u1eadp theo Lu\u1eadt Ch\u1ee9ng kho\u00e1n, t\u00ednh t\u1eeb ng\u00e0y 1\/7\/2026 \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6\/2031.<\/span><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh c\u0103n c\u1ee9 t\u00ednh thu\u1ebf cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n

Ch\u01b0\u01a1ng IV, t\u1eeb \u0110i\u1ec1u 45 \u0111\u1ebfn \u0110i\u1ec1u 62, quy \u0111\u1ecbnh c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf cho t\u1eebng lo\u1ea1i thu nh\u1eadp. \u0110\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n sau khi tr\u1eeb b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb kh\u00e1c. \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu nh\u1eadp c\u00f2n l\u1ea1i, Ngh\u1ecb \u0111\u1ecbnh \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t c\u1ed1 \u0111\u1ecbnh theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
B\u1ea3ng t\u1ed5ng h\u1ee3p c\u0103n t\u00ednh thu\u1ebf cho c\u00e1c nh\u00e2n c\u01b0 tr\u00fa theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/b><\/caption>\n
\u6536\u5165\u7c7b\u578b<\/b><\/td>\n\u7a0e\u7387<\/b><\/td>\n\u6839\u636e<\/b><\/td>\n<\/tr>\n
\u8d44\u672c\u6295\u8d44<\/span><\/td>\n5% tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/td>\n\u0110i\u1ec1u 52<\/span><\/td>\n<\/tr>\n
Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n (c\u00f3 x\u00e1c \u0111\u1ecbnh gi\u00e1 mua)<\/span><\/td>\n20% \u5e94\u7a0e\u6536\u5165<\/span><\/td>\n\u0110i\u1ec1u 53<\/span><\/td>\n<\/tr>\n
Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n (kh\u00f4ng x\u00e1c \u0111\u1ecbnh gi\u00e1 mua)<\/span><\/td>\n2% \u8f6c\u8ba9\u4ef7\u683c<\/span><\/td>\n\u0110i\u1ec1u 53<\/span><\/td>\n<\/tr>\n
\u8bc1\u5238\u8f6c\u8ba9<\/span><\/td>\n0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<\/span><\/td>\n\u0110i\u1ec1u 54<\/span><\/td>\n<\/tr>\n
\u623f\u5730\u4ea7\u8fc7\u6237<\/span><\/td>\n2% \u8f6c\u8ba9\u4ef7\u683c<\/span><\/td>\n\u0110i\u1ec1u 57<\/span><\/td>\n<\/tr>\n
Tr\u00fang th\u01b0\u1edfng (ph\u1ea7n v\u01b0\u1ee3t 20 tri\u1ec7u \u0111\u1ed3ng)<\/span><\/td>\n10%<\/span><\/td>\n\u0110i\u1ec1u 58<\/span><\/td>\n<\/tr>\n
Ti\u1ec1n b\u1ea3n quy\u1ec1n (ph\u1ea7n v\u01b0\u1ee3t 20 tri\u1ec7u \u0111\u1ed3ng)<\/span><\/td>\n5%<\/span><\/td>\n\u0110i\u1ec1u 59<\/span><\/td>\n<\/tr>\n
Nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i (ph\u1ea7n v\u01b0\u1ee3t 20 tri\u1ec7u \u0111\u1ed3ng)<\/span><\/td>\n10%<\/span><\/td>\n\u0110i\u1ec1u 60<\/span><\/td>\n<\/tr>\n
Th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng (ph\u1ea7n v\u01b0\u1ee3t 20 tri\u1ec7u \u0111\u1ed3ng)<\/span><\/td>\n10%<\/span><\/td>\n\u0110i\u1ec1u 61<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb kh\u00e1c \u0111\u01b0\u1ee3c t\u00ednh ra sao?<\/b><\/h2>\n

\u0110i\u1ec1u 47, 48 quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n v\u00e0 cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, v\u1edbi \u0111i\u1ec1u ki\u1ec7n \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c tr\u01b0\u1edbc ng\u00e0y 31\/12 c\u1ee7a n\u0103m t\u00ednh thu\u1ebf. \u0110i\u1ec1u 49 b\u1ed5 sung th\u00eam kho\u1ea3n gi\u1ea3m tr\u1eeb cho chi ph\u00ed y t\u1ebf t\u1ed1i \u0111a 23 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t n\u0103m v\u00e0 chi ph\u00ed gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o t\u1ed1i \u0111a 24 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t n\u0103m, v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c chi tr\u1ea3 t\u1eeb ngu\u1ed3n kh\u00e1c.<\/span><\/p>\n

Ri\u00eang kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a 3 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t th\u00e1ng, t\u00ednh chung cho c\u1ea3 ph\u1ea7n doanh nghi\u1ec7p \u0111\u00f3ng v\u00e0 ph\u1ea7n c\u00e1 nh\u00e2n t\u1ef1 \u0111\u00f3ng, theo \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 46.<\/span><\/p>\n

C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa ch\u1ecbu thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP ra sao?<\/b><\/h2>\n

Ch\u01b0\u01a1ng V, \u0110i\u1ec1u 63 \u0111\u1ebfn \u0110i\u1ec1u 65, quy \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t so v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 thu\u1ebf su\u1ea5t c\u1ed1 \u0111\u1ecbnh 20% \u00e1p d\u1ee5ng tr\u00ean to\u00e0n b\u1ed9 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam, kh\u00f4ng \u00e1p d\u1ee5ng Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0m vi\u1ec7c \u0111\u1ed3ng th\u1eddi t\u1ea1i Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc ngo\u00e0i m\u00e0 kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c thu nh\u1eadp, \u0110i\u1ec1u 64 \u0111\u01b0a ra c\u00f4ng th\u1ee9c ph\u00e2n b\u1ed5 theo s\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c ho\u1eb7c s\u1ed1 ng\u00e0y c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam tr\u00ean t\u1ed5ng s\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c trong n\u0103m ho\u1eb7c tr\u00ean 365 ng\u00e0y.<\/span><\/p>\n

Kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP th\u1ef1c hi\u1ec7n th\u1ebf n\u00e0o?<\/b><\/h2>\n

\u0110i\u1ec1u 50 quy \u0111\u1ecbnh t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng, v\u1edbi m\u1ee9c chi tr\u1ea3 t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t l\u1ea7n tr\u1edf l\u00ean, ph\u1ea3i kh\u1ea5u tr\u1eeb 10% tr\u01b0\u1edbc khi tr\u1ea3. N\u1ebfu c\u00e1 nh\u00e2n \u01b0\u1edbc t\u00ednh thu nh\u1eadp sau gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf, c\u00f3 th\u1ec3 l\u00e0m cam k\u1ebft theo m\u1eabu \u0111\u1ec3 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

V\u1ec1 quy\u1ebft to\u00e1n, \u0110i\u1ec1u 51 cho ph\u00e9p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 m\u1ed9t ngu\u1ed3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng k\u00fd h\u1ee3p \u0111\u1ed3ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t t\u1ed5 ch\u1ee9c, \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n, \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c \u0111\u00f3 quy\u1ebft to\u00e1n thay. C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp v\u00e3ng lai b\u00ecnh qu\u00e2n kh\u00f4ng qu\u00e1 15 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t th\u00e1ng \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb 10% c\u0169ng kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i quy\u1ebft to\u00e1n \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/span><\/p>\n

K\u1ef3 t\u00ednh thu\u1ebf v\u00e0 gi\u1ea3m thu\u1ebf do thi\u00ean tai, d\u1ecbch b\u1ec7nh theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh ra sao?<\/b><\/h2>\n
\"K\u1ef3
K\u1ef3 t\u00ednh thu\u1ebf v\u00e0 gi\u1ea3m thu\u1ebf do thi\u00ean tai, d\u1ecbch b\u1ec7nh theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh ra sao?<\/figcaption><\/figure>\n

\u0110i\u1ec1u 66 ph\u00e2n bi\u1ec7t hai c\u00e1ch x\u00e1c \u0111\u1ecbnh k\u1ef3 t\u00ednh thu\u1ebf. V\u1edbi thu nh\u1eadp t\u1eeb kinh doanh v\u00e0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m d\u01b0\u01a1ng l\u1ecbch. V\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng \u0111\u1ec1u \u0111\u1eb7n nh\u01b0 \u0111\u1ea7u t\u01b0 v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, tr\u00fang th\u01b0\u1edfng, b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, th\u1eeba k\u1ebf v\u00e0 qu\u00e0 t\u1eb7ng, k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y trong n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ea7u ti\u00ean nh\u01b0ng \u0111\u1ee7 183 ng\u00e0y t\u00ednh trong 12 th\u00e1ng li\u00ean t\u1ee5c, k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 12 th\u00e1ng li\u00ean t\u1ee5c \u0111\u00f3. T\u1eeb n\u0103m th\u1ee9 hai tr\u1edf \u0111i, k\u1ef3 t\u00ednh thu\u1ebf chuy\u1ec3n v\u1ec1 theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, \u0111\u1ed3ng th\u1eddi s\u1ed1 thu\u1ebf n\u1ed9p tr\u00f9ng c\u1ee7a giai \u0111o\u1ea1n giao thoa gi\u1eefa hai k\u1ef3 \u0111\u01b0\u1ee3c tr\u1eeb l\u1ea1i theo c\u00f4ng th\u1ee9c t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 66.<\/span><\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, \u0110i\u1ec1u 40 quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n, tai n\u1ea1n ho\u1eb7c b\u1ec7nh hi\u1ec3m ngh\u00e8o \u0111\u01b0\u1ee3c x\u00e9t gi\u1ea3m thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i, nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p trong n\u0103m. M\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng chi ph\u00ed th\u1ef1c t\u1ebf kh\u1eafc ph\u1ee5c ho\u1eb7c chi ph\u00ed kh\u00e1m ch\u1eefa b\u1ec7nh, sau khi tr\u1eeb c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m ho\u1eb7c b\u1ed3i th\u01b0\u1eddng t\u1eeb b\u00ean g\u00e2y thi\u1ec7t h\u1ea1i n\u1ebfu c\u00f3.<\/span><\/p>\n

Case Study: Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t t\u1ea1i B\u00ecnh D\u01b0\u01a1ng \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/b><\/h2>\n

\u80cc\u666f<\/b><\/h3>\n

C\u00f4ng ty TNHH X ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed t\u1ea1i B\u00ecnh D\u01b0\u01a1ng, c\u00f3 1.200 c\u00f4ng nh\u00e2n, trong \u0111\u00f3 kho\u1ea3ng 30% l\u1ef1c l\u01b0\u1ee3ng lao \u0111\u1ed9ng l\u00e0m ca \u0111\u00eam v\u00e0 20% th\u01b0\u1eddng xuy\u00ean l\u00e0m th\u00eam gi\u1edd. Tr\u01b0\u1edbc ng\u00e0y 1\/7\/2026, to\u00e0n b\u1ed9 ph\u1ee5 c\u1ea5p ca \u0111\u00eam v\u00e0 l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c c\u1ed9ng chung v\u00e0o l\u01b0\u01a1ng th\u00e1ng \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u0169.<\/span><\/p>\n

C\u00e1ch x\u1eed l\u00fd sau khi Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c<\/b><\/h3>\n

Theo t\u01b0 v\u1ea5n t\u1eeb MAN – Master Accountant Network, c\u00f4ng ty \u0111\u00e3 th\u1ef1c hi\u1ec7n ba b\u01b0\u1edbc \u0111\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang \u0110i\u1ec1u 26 v\u00e0 \u0110i\u1ec1u 46 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh: c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m t\u00ednh l\u01b0\u01a1ng \u0111\u1ec3 t\u00e1ch ri\u00eang d\u00f2ng l\u01b0\u01a1ng c\u01a1 b\u1ea3n v\u00e0 ph\u1ea7n ph\u1ee5 tr\u1ed9i ca \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd; x\u00e2y d\u1ef1ng quy tr\u00ecnh x\u00e1c nh\u1eadn b\u1ea3ng ch\u1ea5m c\u00f4ng theo ca c\u00f3 ch\u1eef k\u00fd c\u1ee7a t\u1ed5 tr\u01b0\u1edfng v\u00e0 b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1; \u0111i\u1ec1u ch\u1ec9nh c\u00e1ch kh\u1ea5u tr\u1eeb thu\u1ebf h\u00e0ng th\u00e1ng b\u1eb1ng c\u00e1ch tr\u1eeb ph\u1ea7n mi\u1ec5n thu\u1ebf tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf tr\u00ean thu nh\u1eadp c\u00f2n l\u1ea1i.<\/span><\/p>\n

K\u1ebft qu\u1ea3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c<\/b><\/h3>\n

M\u1ed7i c\u00f4ng nh\u00e2n l\u00e0m ca \u0111\u00eam ti\u1ebft ki\u1ec7m b\u00ecnh qu\u00e2n t\u1eeb 280.000 \u0111\u1ebfn 650.000 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1ed7i th\u00e1ng. To\u00e0n b\u1ed9 1.200 c\u00f4ng nh\u00e2n c\u1ee7a c\u00f4ng ty gi\u1ea3m kho\u1ea3ng 400 \u0111\u1ebfn 600 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p m\u1ed7i th\u00e1ng. Khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3, h\u1ed3 s\u01a1 b\u1ea3ng ch\u1ea5m c\u00f4ng v\u00e0 b\u1ea3ng l\u01b0\u01a1ng t\u00e1ch b\u1ea1ch gi\u00fap qu\u00e1 tr\u00ecnh \u0111\u1ed1i chi\u1ebfu di\u1ec5n ra trong 2 ng\u00e0y, kh\u00f4ng ph\u00e1t sinh sai s\u00f3t.<\/span><\/p>\n

Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/b><\/h2>\n

C\u00e1c chuy\u00ean gia t\u1ea1i <\/span>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam l\u01b0u \u00fd m\u1ed9t s\u1ed1 r\u1ee7i ro ph\u1ed5 bi\u1ebfn khi doanh nghi\u1ec7p tri\u1ec3n khai Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.<\/span><\/p>\n

R\u1ee7i ro th\u1ee9 nh\u1ea5t l\u00e0 nh\u1ea7m l\u1eabn gi\u1eefa ph\u1ea7n l\u01b0\u01a1ng c\u01a1 b\u1ea3n v\u00e0 ph\u1ea7n ph\u1ee5 tr\u1ed9i \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, d\u1eabn \u0111\u1ebfn mi\u1ec5n thu\u1ebf sai \u0111\u1ed1i t\u01b0\u1ee3ng, sai s\u1ed1 ti\u1ec1n. R\u1ee7i ro th\u1ee9 hai l\u00e0 thi\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c kho\u1ea3n m\u1edbi nh\u01b0 thu nh\u1eadp c\u1ee7a nh\u00e2n l\u1ef1c c\u00f4ng ngh\u1ec7 s\u1ed1 ch\u1ea5t l\u01b0\u1ee3ng cao t\u1ea1i \u0110i\u1ec1u 41, v\u1ed1n \u0111\u00f2i h\u1ecfi h\u1ed3 s\u01a1 x\u00e1c nh\u1eadn t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh. R\u1ee7i ro th\u1ee9 ba l\u00e0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n n\u1ed9i \u0111\u1ecba ch\u01b0a c\u1eadp nh\u1eadt k\u1ecbp tr\u01b0\u1eddng d\u1eef li\u1ec7u t\u00e1ch b\u1ea1ch c\u00e1c kho\u1ea3n mi\u1ec5n thu\u1ebf m\u1edbi, khi\u1ebfn s\u1ed5 s\u00e1ch v\u00e0 t\u1edd khai l\u1ec7ch nhau khi quy\u1ebft to\u00e1n n\u0103m.<\/span><\/p>\n

M\u1ed9t r\u1ee7i ro kh\u00e1c \u00edt \u0111\u01b0\u1ee3c ch\u00fa \u00fd l\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n tr\u1ea3 l\u01b0\u01a1ng giao th\u1eddi tr\u01b0\u1edbc v\u00e0 sau ng\u00e0y 1\/7\/2026. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u b\u1ea3n ghi r\u00f5 r\u00e0ng \u0111\u1ec3 tr\u00e1nh tranh ch\u1ea5p khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n n\u0103m 2026, c\u00f3 h\u1ea1n n\u1ed9p v\u00e0o th\u00e1ng 3\/2027.<\/span><\/p>\n

\u603b\u7ed3<\/b><\/h2>\n

Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP t\u1ea1o ra m\u1ed9t khung ph\u00e1p l\u00fd \u0111\u1ed3ng b\u1ed9, chi ti\u1ebft h\u01a1n nhi\u1ec1u so v\u1edbi giai \u0111o\u1ea1n tr\u01b0\u1edbc, v\u1eeba m\u1edf r\u1ed9ng di\u1ec7n mi\u1ec5n thu\u1ebf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd, nh\u00e2n l\u1ef1c c\u00f4ng ngh\u1ec7 cao, v\u1eeba si\u1ebft ch\u1eb7t y\u00eau c\u1ea7u v\u1ec1 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. Vi\u1ec7c n\u1eafm v\u1eefng t\u1eebng \u0111i\u1ec1u kho\u1ea3n, t\u1eeb x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, thu nh\u1eadp ch\u1ecbu thu\u1ebf, \u0111\u1ebfn c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf cho t\u1eebng lo\u1ea1i thu nh\u1eadp, l\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu, x\u1eed ph\u1ea1t khi quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026.<\/span><\/p>\n

C\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf t\u1ea1i MAN – Master Accountant Network<\/b><\/h3>\n