{"id":6934,"date":"2026-07-08T11:10:57","date_gmt":"2026-07-08T04:10:57","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6934"},"modified":"2026-07-08T11:11:21","modified_gmt":"2026-07-08T04:11:21","slug":"cong-van-4565","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-4565\/","title":{"rendered":"C\u00f4ng v\u0103n 4565\/CT-CS: H\u01b0\u1edbng d\u1eabn thu\u1ebf thu h\u1ed9 ph\u00ed visa"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/luatvietnam.vn\/thue\/cong-van-4565-ct-cs-2026-cua-cuc-thue-huong-dan-khoan-thu-ho-chi-ho-phi-visa-va-lap-hoa-don-439645-d6.html\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n 4565\/CT-CS<\/a> ng\u00e0y 06\/7\/2026 c\u1ee7a C\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd thu\u1ebf GTGT, thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu h\u1ed9, chi h\u1ed9 ph\u00ed visa. V\u0103n b\u1ea3n l\u00e0m r\u00f5 c\u00e1ch ph\u00e2n bi\u1ec7t gi\u1eefa kho\u1ea3n thu h\u1ed9 cho c\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng, qua \u0111\u00f3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n h\u1ea1n ch\u1ebf sai s\u00f3t khi x\u1eed l\u00fd c\u00e1c kho\u1ea3n thu li\u00ean quan \u0111\u1ebfn d\u1ecbch v\u1ee5 visa.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u6b64\u80cc\u666f\u4e0b <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2024\u5e74\u589e\u503c\u7a0e\u6cd5<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Thue-thu-nhap-doanh-nghiep-2025-so-67-2025-QH15-580594.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2025\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5<\/span><\/a><span style=\"font-weight: 400;\"> c\u00f9ng c\u00f3 hi\u1ec7u l\u1ef1c, c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf \u0111\u00e3 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 so v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y. Nhi\u1ec1u doanh nghi\u1ec7p d\u1ecbch v\u1ee5 visa, du l\u1ecbch l\u00fang t\u00fang khi ph\u00e2n \u0111\u1ecbnh kho\u1ea3n thu h\u1ed9 v\u00e0 kho\u1ea3n doanh thu d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf, d\u1eabn \u0111\u1ebfn r\u1ee7i ro xu\u1ea5t h\u00f3a \u0111\u01a1n sai ho\u1eb7c k\u00ea khai thi\u1ebfu doanh thu ch\u1ecbu thu\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n b\u1edfi \u0111\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, ph\u00e2n t\u00edch chi ti\u1ebft n\u1ed9i dung C\u00f4ng v\u0103n 4565\/CT-CS, c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd li\u00ean quan v\u00e0 h\u01b0\u1edbng x\u1eed l\u00fd th\u1ef1c t\u1ebf cho doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 4565\/CT-CS<\/b><\/h2>\n<figure id=\"attachment_6940\" aria-describedby=\"caption-attachment-6940\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6940\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-4565_CT-CS.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 4565\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-4565_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-4565_CT-CS-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-4565_CT-CS-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-4565_CT-CS-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-4565_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6940\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 4565\/CT-CS<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4565\/CT-CS l\u00e0 v\u0103n b\u1ea3n c\u1ee7a C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 06\/7\/2026, h\u01b0\u1edbng d\u1eabn ph\u00e2n bi\u1ec7t kho\u1ea3n thu h\u1ed9, chi h\u1ed9 ph\u00ed visa v\u1edbi kho\u1ea3n doanh thu d\u1ecbch v\u1ee5 visa.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd: Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025, Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: doanh nghi\u1ec7p l\u1eef h\u00e0nh, d\u1ecbch v\u1ee5 visa, t\u01b0 v\u1ea5n h\u1ed3 s\u01a1 xu\u1ea5t nh\u1eadp c\u1ea3nh c\u00f3 ph\u00e1t sinh kho\u1ea3n thu h\u1ed9 t\u1eeb kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i: kho\u1ea3n thu h\u1ed9 c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh th\u00ec kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 t\u00ednh thu\u1ebf GTGT v\u00e0 kh\u00f4ng ph\u1ea3i doanh thu ch\u1ecbu thu\u1ebf TNDN; kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf \u0111\u1ea7y \u0111\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng: ngay t\u1eeb ng\u00e0y ban h\u00e0nh, c\u00e1c doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i c\u00e1ch h\u1ea1ch to\u00e1n hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 4565\/CT-CS l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a v\u00e0 b\u1ed1i c\u1ea3nh ban h\u00e0nh<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4565\/CT-CS l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 06\/7\/2026, tr\u1ea3 l\u1eddi v\u01b0\u1edbng m\u1eafc c\u1ee7a doanh nghi\u1ec7p v\u1ec1 c\u00e1ch x\u1eed l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n thu h\u1ed9, chi h\u1ed9 ph\u00ed visa v\u00e0 c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb t\u01b0\u01a1ng \u1ee9ng. V\u0103n b\u1ea3n kh\u00f4ng ph\u1ea3i l\u00e0 quy ph\u1ea1m ph\u00e1p lu\u1eadt m\u1edbi m\u00e0 l\u00e0 c\u00f4ng v\u0103n gi\u1ea3i \u0111\u00e1p, d\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh t\u1ea1i Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 c\u00f9ng c\u00e1c ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed1i c\u1ea3nh ra \u0111\u1eddi c\u1ee7a c\u00f4ng v\u0103n xu\u1ea5t ph\u00e1t t\u1eeb th\u1ef1c t\u1ebf nhi\u1ec1u doanh nghi\u1ec7p d\u1ecbch v\u1ee5 visa, l\u1eef h\u00e0nh qu\u1ed1c t\u1ebf thu c\u1ee7a kh\u00e1ch h\u00e0ng m\u1ed9t kho\u1ea3n ti\u1ec1n t\u1ed5ng h\u1ee3p bao g\u1ed3m c\u1ea3 ph\u00ed l\u00e3nh s\u1ef1, ph\u00ed trung t\u00e2m ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n. Khi kh\u00f4ng t\u00e1ch b\u1ea1ch r\u00f5 r\u00e0ng, doanh nghi\u1ec7p d\u1ec5 nh\u1ea7m l\u1eabn gi\u1eefa kho\u1ea3n ti\u1ec1n h\u1ed9 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 kho\u1ea3n doanh thu th\u1ef1c s\u1ef1 c\u1ee7a m\u00ecnh, d\u1eabn \u0111\u1ebfn k\u00ea khai thu\u1ebf kh\u00f4ng ch\u00ednh x\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 4565\/CT-CS quy \u0111\u1ecbnh g\u00ec v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng?<\/b><\/h2>\n<figure id=\"attachment_6937\" aria-describedby=\"caption-attachment-6937\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6937\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4565_CT-CS-quy-dinh-gi-ve-thue-gia-tri-gia-tang.jpg\" alt=\"C\u00f4ng v\u0103n 4565\/CT-CS quy \u0111\u1ecbnh g\u00ec v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4565_CT-CS-quy-dinh-gi-ve-thue-gia-tri-gia-tang.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4565_CT-CS-quy-dinh-gi-ve-thue-gia-tri-gia-tang-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4565_CT-CS-quy-dinh-gi-ve-thue-gia-tri-gia-tang-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4565_CT-CS-quy-dinh-gi-ve-thue-gia-tri-gia-tang-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4565_CT-CS-quy-dinh-gi-ve-thue-gia-tri-gia-tang-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6937\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 4565\/CT-CS quy \u0111\u1ecbnh g\u00ec v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n, gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 kho\u1ea3n 3 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP ng\u00e0y 01\/7\/2025 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Nguy\u00ean t\u1eafc chung t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 14 l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf bao g\u1ed3m c\u1ea3 kho\u1ea3n ph\u1ee5 thu v\u00e0 ph\u00ed thu th\u00eam ngo\u00e0i gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 14, quy \u0111\u1ecbnh c\u0169ng li\u1ec7t k\u00ea c\u1ee5 th\u1ec3 c\u00e1c kho\u1ea3n thu kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 t\u00ednh thu\u1ebf GTGT v\u00ec kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf kinh doanh, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n, k\u1ec3 c\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t khi b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n th\u01b0\u1edfng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n thu \u0111\u00f2i ng\u01b0\u1eddi th\u1ee9 ba c\u1ee7a ho\u1ea1t \u0111\u1ed9ng b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thu h\u1ed9 kh\u00f4ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n th\u00f9 lao m\u00e0 c\u01a1 s\u1edf kinh doanh nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc do th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng thu h\u1ed9, chi h\u1ed9 cho c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c kh\u00f4ng ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean c\u01a1 s\u1edf nguy\u00ean t\u1eafc n\u00e0y, c\u00f4ng v\u0103n kh\u1eb3ng \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf GTGT kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu h\u1ed9. Nh\u01b0 v\u1eady, n\u1ebfu doanh nghi\u1ec7p thu ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u1ec3 n\u1ed9p h\u1ed9 ph\u00ed l\u00e3nh s\u1ef1 ho\u1eb7c ph\u00ed trung t\u00e2m ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 visa theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111\u00e2y thu\u1ea7n t\u00fay l\u00e0 kho\u1ea3n thu h\u1ed9 theo y\u00eau c\u1ea7u kh\u00e1ch h\u00e0ng, kho\u1ea3n n\u00e0y s\u1ebd kh\u00f4ng ph\u1ea3i t\u00ednh v\u00e0o gi\u00e1 t\u00ednh <\/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;\">.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty cung c\u1ea5p d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 th\u1ee7 t\u1ee5c visa, t\u01b0 v\u1ea5n h\u1ed3 s\u01a1, d\u1ecbch thu\u1eadt cho kh\u00e1ch h\u00e0ng c\u00f3 thu ti\u1ec1n th\u00ec c\u00f4ng ty ph\u1ea3i l\u1eadp <\/span><a href=\"https:\/\/thue.man.net.vn\/hoa-don-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u53d1\u7968<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 4565\/CT-CS \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o \u0111\u1ebfn vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n vi\u1ec7n d\u1eabn kho\u1ea3n 3 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP ng\u00e0y 20\/3\/2025 c\u1ee7a Ch\u00ednh ph\u1ee7, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3, kho\u1ea3n 6 v\u00e0 kho\u1ea3n 7 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Theo n\u1ed9i dung s\u1eeda \u0111\u1ed5i t\u1ea1i kho\u1ea3n 1, khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua, \u00e1p d\u1ee5ng cho c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Xu\u1ea5t h\u00e0ng h\u00f3a d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n ph\u1ea3i theo \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ed1i v\u1edbi kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 visa m\u00e0 doanh nghi\u1ec7p th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng, \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT \u0111\u00fang n\u1ed9i dung, \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi kho\u1ea3n thu h\u1ed9, chi h\u1ed9 \u0111\u00fang b\u1ea3n ch\u1ea5t, doanh nghi\u1ec7p kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n GTGT cho ph\u1ea7n n\u00e0y v\u00ec \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn c\u1ea7n c\u00f3 ch\u1ee9ng t\u1eeb thu h\u1ed9, bi\u00ean lai ho\u1eb7c v\u0103n b\u1ea3n x\u00e1c nh\u1eadn \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 ch\u1ee9ng minh v\u1edbi c\u01a1 quan thu\u1ebf khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u, tr\u00e1nh b\u1ecb quy k\u1ebft l\u00e0 k\u00ea khai thi\u1ebfu doanh thu.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 4565\/CT-CS quy \u0111\u1ecbnh g\u00ec v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p?<\/b><\/h2>\n<figure id=\"attachment_6938\" aria-describedby=\"caption-attachment-6938\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6938\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4565_CT-CS-quy-dinh-gi-ve-thue-thu-nhap-doanh-nghiep.jpg\" alt=\"C\u00f4ng v\u0103n 4565\/CT-CS: H\u01b0\u1edbng d\u1eabn thu\u1ebf thu h\u1ed9 ph\u00ed visa\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4565_CT-CS-quy-dinh-gi-ve-thue-thu-nhap-doanh-nghiep.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4565_CT-CS-quy-dinh-gi-ve-thue-thu-nhap-doanh-nghiep-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4565_CT-CS-quy-dinh-gi-ve-thue-thu-nhap-doanh-nghiep-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4565_CT-CS-quy-dinh-gi-ve-thue-thu-nhap-doanh-nghiep-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4565_CT-CS-quy-dinh-gi-ve-thue-thu-nhap-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6938\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 4565\/CT-CS: H\u01b0\u1edbng d\u1eabn thu\u1ebf thu h\u1ed9 ph\u00ed visa<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u00f4ng v\u0103n c\u0103n c\u1ee9 \u0110i\u1ec1u 3 v\u00e0 \u0110i\u1ec1u 8 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025, c\u00f9ng \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf. Doanh thu t\u00ednh thu\u1ebf TNDN l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, kho\u1ea3n thu h\u1ed9 ph\u00ed l\u00e3nh s\u1ef1, ph\u00ed trung t\u00e2m ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 visa, n\u1ebfu c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh doanh nghi\u1ec7p ch\u1ec9 thu h\u1ed9, n\u1ed9p h\u1ed9 theo y\u00eau c\u1ea7u kh\u00e1ch h\u00e0ng, s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 doanh thu ch\u1ecbu thu\u1ebf TNDN. Trong khi \u0111\u00f3, kho\u1ea3n thu t\u1eeb d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n h\u1ed3 s\u01a1, ho\u00e0n thi\u1ec7n th\u1ee7 t\u1ee5c, h\u1ed7 tr\u1ee3 \u0111\u1eb7t l\u1ecbch h\u1eb9n, d\u1ecbch thu\u1eadt, theo d\u00f5i h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi C\u00f4ng v\u0103n 4565\/CT-CS?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4565\/CT-CS t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1c nh\u00f3m doanh nghi\u1ec7p sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p l\u1eef h\u00e0nh qu\u1ed1c t\u1ebf c\u00f3 d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 xin visa cho kh\u00e1ch du l\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty t\u01b0 v\u1ea5n h\u1ed3 s\u01a1 xu\u1ea5t nh\u1eadp c\u1ea3nh, trung t\u00e2m d\u1ecbch v\u1ee5 h\u00e0nh ch\u00ednh c\u00f4ng li\u00ean quan visa.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea1i l\u00fd du l\u1ecbch, \u0111\u1ea1i l\u00fd d\u1ecbch v\u1ee5 h\u1ed9 chi\u1ebfu, visa nh\u1eadn \u1ee7y quy\u1ec1n thu h\u1ed9 ph\u00ed l\u00e3nh s\u1ef1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 d\u1ecbch thu\u1eadt, ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 \u0111i k\u00e8m d\u1ecbch v\u1ee5 visa.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m chung c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y l\u00e0 \u0111\u1ec1u ph\u00e1t sinh kho\u1ea3n ti\u1ec1n thu t\u1eeb kh\u00e1ch h\u00e0ng \u0111\u1ec3 n\u1ed9p l\u1ea1i cho c\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 visa ho\u1eb7c c\u01a1 quan l\u00e3nh s\u1ef1, \u0111\u1ed3ng th\u1eddi c\u00f3 kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 ri\u00eang m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng. Vi\u1ec7c t\u00e1ch b\u1ea1ch hai kho\u1ea3n n\u00e0y ngay t\u1eeb kh\u00e2u b\u00e1o gi\u00e1 v\u00e0 h\u1ee3p \u0111\u1ed3ng l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Khi n\u00e0o \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 4565\/CT-CS? M\u1ed1c th\u1eddi gian v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4565\/CT-CS \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 06\/7\/2026 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng ngay khi ban h\u00e0nh \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh kho\u1ea3n thu h\u1ed9, chi h\u1ed9 ph\u00ed visa. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd c\u00e1c v\u0103n b\u1ea3n g\u1ed1c m\u00e0 c\u00f4ng v\u0103n d\u1ef1a v\u00e0o c\u0169ng \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c tr\u01b0\u1edbc \u0111\u00f3: Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2025, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 20\/3\/2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh kho\u1ea3n thu h\u1ed9, bao g\u1ed3m h\u1ee3p \u0111\u1ed3ng ho\u1eb7c th\u1ecfa thu\u1eadn v\u1edbi kh\u00e1ch h\u00e0ng ghi r\u00f5 kho\u1ea3n thu h\u1ed9, bi\u00ean lai ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n cho c\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, v\u00e0 b\u1ea3ng k\u00ea chi ti\u1ebft t\u00e1ch b\u1ea1ch gi\u1eefa ph\u1ea7n thu h\u1ed9 v\u00e0 ph\u1ea7n ph\u00ed d\u1ecbch v\u1ee5. Thi\u1ebfu m\u1ed9t trong c\u00e1c t\u00e0i li\u1ec7u n\u00e0y, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 y\u00eau c\u1ea7u t\u00ednh to\u00e0n b\u1ed9 kho\u1ea3n thu v\u00e0o doanh thu ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 4565\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 4565\/CT-CS, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT, thu\u1ebf TNDN v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quan tr\u1ecdng, gi\u00fap k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p d\u1ec5 tra c\u1ee9u c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf, doanh thu t\u00ednh thu\u1ebf v\u00e0 c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 ph\u00ed visa.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 4565\/CT-CS<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 hi\u1ec7u \/ Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76f8\u5173\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4565\/CT-CS<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ee5c Thu\u1ebf, ng\u00e0y 06\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn thu\u1ebf GTGT, TNDN v\u1edbi kho\u1ea3n thu h\u1ed9, chi h\u1ed9 ph\u00ed visa v\u00e0 c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2024\u5e74\u589e\u503c\u7a0e\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i ban h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf GTGT t\u1ea1i \u0110i\u1ec1u 9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y 01\/7\/2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Thu\u1ebf GTGT, nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf t\u1ea1i \u0110i\u1ec1u 14<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c70\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y 20\/3\/2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2025\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i ban h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 doanh thu t\u00ednh thu\u1ebf t\u1ea1i \u0110i\u1ec1u 3, \u0110i\u1ec1u 8<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7 ban h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh d\u1ecbch v\u1ee5<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p d\u1ecbch v\u1ee5 visa t\u1ea1i TP.HCM x\u1eed l\u00fd kho\u1ea3n thu h\u1ed9 ra sao?<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>\u80cc\u666f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH D\u1ecbch v\u1ee5 Visa Y t\u1ea1i TP.HCM cung c\u1ea5p d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng xin visa du l\u1ecbch, c\u00f4ng t\u00e1c sang c\u00e1c n\u01b0\u1edbc ch\u00e2u \u00c2u v\u00e0 H\u00e0n Qu\u1ed1c. Tr\u01b0\u1edbc \u0111\u00e2y, c\u00f4ng ty thu c\u1ee7a kh\u00e1ch h\u00e0ng m\u1ed9t kho\u1ea3n tr\u1ecdn g\u00f3i bao g\u1ed3m ph\u00ed l\u00e3nh s\u1ef1, ph\u00ed trung t\u00e2m ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, xu\u1ea5t m\u1ed9t h\u00f3a \u0111\u01a1n duy nh\u1ea5t cho to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u1eed l\u00fd theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 4565\/CT-CS<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi tham kh\u1ea3o t\u01b0 v\u1ea5n t\u1eeb MAN &#8211; Master Accountant Network, c\u00f4ng ty th\u1ef1c hi\u1ec7n t\u00e1ch b\u1ea1ch h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 th\u00e0nh hai c\u1ea5u ph\u1ea7n r\u00f5 r\u00e0ng: kho\u1ea3n thu h\u1ed9 ph\u00ed l\u00e3nh s\u1ef1, ph\u00ed trung t\u00e2m ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 (c\u00f3 bi\u00ean lai g\u1ed1c t\u1eeb c\u01a1 quan ti\u1ebfp nh\u1eadn) v\u00e0 kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 m\u00e0 c\u00f4ng ty th\u1ef1c h\u01b0\u1edfng. C\u00f4ng ty ch\u1ec9 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT cho ph\u1ea7n ph\u00ed d\u1ecbch v\u1ee5, \u0111\u1ed3ng th\u1eddi l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 bi\u00ean lai thu h\u1ed9 l\u00e0m c\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf GTGT v\u00e0 TNDN gi\u1ea3m \u0111\u00fang b\u1eb1ng ph\u1ea7n \u0111\u00e3 lo\u1ea1i tr\u1eeb kho\u1ea3n thu h\u1ed9, tr\u00e1nh n\u1ed9p th\u1eeba thu\u1ebf tr\u00ean kho\u1ea3n ti\u1ec1n kh\u00f4ng thu\u1ed9c v\u1ec1 c\u00f4ng ty.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb r\u00f5 r\u00e0ng gi\u00fap \u0111\u1ee3t thanh tra thu\u1ebf \u0111\u1ecbnh k\u1ef3 di\u1ec5n ra nhanh ch\u00f3ng, kh\u00f4ng ph\u00e1t sinh truy thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00e1ch h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c b\u1ea3ng k\u00ea chi ph\u00ed minh b\u1ea1ch, t\u0103ng \u0111\u1ed9 tin c\u1eady v\u1edbi \u0111\u1ed1i t\u00e1c doanh nghi\u1ec7p g\u1eedi kh\u00e1ch \u0111o\u00e0n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng ph\u00e2n bi\u1ec7t kho\u1ea3n thu h\u1ed9 v\u00e0 doanh thu d\u1ecbch v\u1ee5 visa<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi k\u00ea khai thu\u1ebf v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 kho\u1ea3n ti\u1ec1n thu t\u1eeb kh\u00e1ch h\u00e0ng l\u00e0 thu h\u1ed9, chi h\u1ed9 hay doanh thu d\u1ecbch v\u1ee5 visa. Vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u00fang s\u1ebd quy\u1ebft \u0111\u1ecbnh ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf GTGT, <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><\/a><span style=\"font-weight: 400;\">, lo\u1ea1i ch\u1ee9ng t\u1eeb ph\u1ea3i l\u1eadp v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap ph\u00e2n bi\u1ec7t hai kho\u1ea3n thu n\u00e0y theo c\u00e1c ti\u00eau ch\u00ed quan tr\u1ecdng.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng ph\u00e2n bi\u1ec7t kho\u1ea3n thu h\u1ed9 v\u00e0 doanh thu d\u1ecbch v\u1ee5 visa<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>Kho\u1ea3n thu h\u1ed9, chi h\u1ed9<\/b><\/td>\n<td style=\"text-align: center;\"><b>Doanh thu d\u1ecbch v\u1ee5 visa<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u81ea\u7136<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ti\u1ec1n n\u1ed9p thay cho kh\u00e1ch h\u00e0ng \u0111\u1ebfn c\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, l\u00e3nh s\u1ef1 qu\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ti\u1ec1n c\u00f4ng d\u1ecbch v\u1ee5 doanh nghi\u1ec7p th\u1ef1c s\u1ef1 \u0111\u01b0\u1ee3c h\u01b0\u1edfng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 t\u00ednh v\u00e0o gi\u00e1 t\u00ednh thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng, n\u1ebfu c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3, ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 t\u00ednh thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 t\u00ednh v\u00e0o doanh thu ch\u1ecbu thu\u1ebf TNDN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u662f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb c\u1ea7n c\u00f3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Bi\u00ean lai, h\u1ee3p \u0111\u1ed3ng th\u1ecfa thu\u1eadn thu h\u1ed9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n GTGT theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u771f\u5b9e\u6848\u4f8b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u00ed l\u00e3nh s\u1ef1, ph\u00ed trung t\u00e2m ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u00ed t\u01b0 v\u1ea5n h\u1ed3 s\u01a1, d\u1ecbch thu\u1eadt, h\u1ed7 tr\u1ee3 \u0111\u1eb7t l\u1ecbch h\u1eb9n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi x\u1eed l\u00fd thu h\u1ed9, chi h\u1ed9 ph\u00ed visa<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n, t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 ra b\u1ed1n r\u1ee7i ro ph\u1ed5 bi\u1ebfn m\u00e0 doanh nghi\u1ec7p d\u1ecbch v\u1ee5 visa th\u01b0\u1eddng g\u1eb7p ph\u1ea3i.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: G\u1ed9p chung kho\u1ea3n thu h\u1ed9 v\u00e0o doanh thu ch\u1ecbu thu\u1ebf: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p xu\u1ea5t m\u1ed9t h\u00f3a \u0111\u01a1n duy nh\u1ea5t cho to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu t\u1eeb kh\u00e1ch h\u00e0ng, bao g\u1ed3m c\u1ea3 ph\u00ed l\u00e3nh s\u1ef1 v\u00e0 ph\u00ed d\u1ecbch v\u1ee5, d\u1eabn \u0111\u1ebfn n\u1ed9p th\u1eeba thu\u1ebf GTGT v\u00e0 TNDN tr\u00ean ph\u1ea7n ti\u1ec1n kh\u00f4ng thu\u1ed9c v\u1ec1 m\u00ecnh. Khi r\u00e0 so\u00e1t l\u1ea1i, doanh nghi\u1ec7p m\u1ea5t nhi\u1ec1u th\u1eddi gian \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 k\u00ea khai c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: Thi\u1ebfu ch\u1ee9ng t\u1eeb ch\u1ee9ng minh b\u1ea3n ch\u1ea5t thu h\u1ed9: <\/b><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1 ch\u1ee9ng minh kho\u1ea3n thu h\u1ed9 l\u00e0 th\u1ef1c chi, th\u1ef1c n\u1ed9p cho b\u00ean th\u1ee9 ba, g\u1ed3m bi\u00ean lai g\u1ed1c, h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 ghi r\u00f5 \u0111i\u1ec1u kho\u1ea3n thu h\u1ed9. Theo kinh nghi\u1ec7m t\u01b0 v\u1ea5n c\u1ee7a MAN, nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 l\u01b0u ch\u1ee9ng t\u1eeb n\u1ed9i b\u1ed9 m\u00e0 thi\u1ebfu bi\u00ean lai g\u1ed1c t\u1eeb c\u01a1 quan ti\u1ebfp nh\u1eadn, d\u1eabn \u0111\u1ebfn b\u1ecb lo\u1ea1i tr\u1eeb \u01b0u \u0111\u00e3i khi thanh tra.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: Kh\u00f4ng t\u00e1ch b\u1ea1ch ph\u1ea7n ph\u00ed d\u1ecbch v\u1ee5 khi l\u1eadp h\u00f3a \u0111\u01a1n: <\/b><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i v\u1edbi r\u1ee7i ro tr\u00ean, m\u1ed9t s\u1ed1 doanh nghi\u1ec7p l\u1ea1i lo\u1ea1i tr\u1eeb lu\u00f4n c\u1ea3 ph\u1ea7n ph\u00ed d\u1ecbch v\u1ee5 th\u1ef1c h\u01b0\u1edfng ra kh\u1ecfi doanh thu ch\u1ecbu thu\u1ebf, v\u1edbi l\u00fd do g\u1ed9p chung v\u00e0o kho\u1ea3n thu h\u1ed9. \u0110\u00e2y l\u00e0 h\u00e0nh vi k\u00ea khai thi\u1ebfu doanh thu, c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p khi c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n qua \u0111\u1ed1i chi\u1ebfu d\u00f2ng ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: Ch\u1eadm c\u1eadp nh\u1eadt quy tr\u00ecnh k\u1ebf to\u00e1n theo h\u01b0\u1edbng d\u1eabn m\u1edbi: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n n\u1ed9i \u0111\u1ecba ch\u01b0a c\u00f3 tr\u01b0\u1eddng d\u1eef li\u1ec7u t\u00e1ch ri\u00eang kho\u1ea3n thu h\u1ed9 v\u00e0 doanh thu d\u1ecbch v\u1ee5 visa. Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network l\u00e0 x\u00e2y d\u1ef1ng l\u1ea1i quy tr\u00ecnh h\u1ea1ch to\u00e1n ngay t\u1eeb kh\u00e2u l\u1eadp h\u1ee3p \u0111\u1ed3ng, phi\u1ebfu thu, \u0111\u1ea3m b\u1ea3o m\u1ed7i kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang b\u1ea3n ch\u1ea5t ngay t\u1eeb \u0111\u1ea7u, gi\u1ea3m thi\u1ec3u r\u1ee7i ro thu\u1ebf v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam cho doanh nghi\u1ec7p v\u1ec1 l\u00e2u d\u00e0i.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c n\u01b0\u1edbc n\u00e0o \u0111\u1ebfn Vi\u1ec7t Nam kh\u00f4ng c\u1ea7n xin Visa?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 th\u00f4ng tin th\u1ef1c t\u1ebf m\u00e0 doanh nghi\u1ec7p d\u1ecbch v\u1ee5 visa, l\u1eef h\u00e0nh c\u1ea7n n\u1eafm \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh kho\u1ea3n thu h\u1ed9 ph\u00ed visa theo C\u00f4ng v\u0103n 4565\/CT-CS. Hi\u1ec7n nay, c\u00f4ng d\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam kh\u00f4ng c\u1ea7n xin visa r\u01a1i v\u00e0o ba tr\u01b0\u1eddng h\u1ee3p: \u0111\u01b0\u1ee3c mi\u1ec5n th\u1ecb th\u1ef1c nh\u1eadp c\u1ea3nh, \u0111\u01b0\u1ee3c mi\u1ec5n th\u1ecb th\u1ef1c \u0111\u01a1n ph\u01b0\u01a1ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n, v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n th\u1ecb th\u1ef1c song ph\u01b0\u01a1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n th\u1ecb th\u1ef1c nh\u1eadp c\u1ea3nh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 1 Ngh\u1ecb quy\u1ebft 44\/NQ-CP n\u0103m 2025, c\u00f4ng d\u00e2n 12 n\u01b0\u1edbc sau \u0111\u01b0\u1ee3c mi\u1ec5n th\u1ecb th\u1ef1c v\u1edbi th\u1eddi h\u1ea1n 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadp c\u1ea3nh, kh\u00f4ng ph\u00e2n bi\u1ec7t lo\u1ea1i h\u1ed9 chi\u1ebfu, m\u1ee5c \u0111\u00edch nh\u1eadp c\u1ea3nh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9ng h\u00f2a Li\u00ean bang \u0110\u1ee9c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9ng h\u00f2a Ph\u00e1p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9ng h\u00f2a I-ta-li-a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u01b0\u01a1ng qu\u1ed1c T\u00e2y Ban Nha<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Li\u00ean hi\u1ec7p V\u01b0\u01a1ng qu\u1ed1c Anh v\u00e0 B\u1eafc Ai-len<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Li\u00ean bang Nga<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e5\u672c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea1i H\u00e0n D\u00e2n Qu\u1ed1c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u01b0\u01a1ng qu\u1ed1c \u0110an M\u1ea1ch<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u01b0\u01a1ng qu\u1ed1c Th\u1ee5y \u0110i\u1ec3n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u01b0\u01a1ng qu\u1ed1c Na Uy<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9ng h\u00f2a Ph\u1ea7n Lan<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb ng\u00e0y 15\/3\/2025 \u0111\u1ebfn h\u1ebft ng\u00e0y 14\/3\/2028.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n th\u1ecb th\u1ef1c \u0111\u01a1n ph\u01b0\u01a1ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 1 Ngh\u1ecb quy\u1ebft 11\/NQ-CP n\u0103m 2025, 3 n\u01b0\u1edbc sau \u0111\u01b0\u1ee3c mi\u1ec5n th\u1ecb th\u1ef1c \u0111\u01a1n ph\u01b0\u01a1ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n, v\u1edbi th\u1eddi h\u1ea1n t\u1ea1m tr\u00fa 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadp c\u1ea3nh, \u00e1p d\u1ee5ng cho kh\u00e1ch du l\u1ecbch theo ch\u01b0\u01a1ng tr\u00ecnh do doanh nghi\u1ec7p l\u1eef h\u00e0nh qu\u1ed1c t\u1ebf c\u1ee7a Vi\u1ec7t Nam t\u1ed5 ch\u1ee9c, kh\u00f4ng ph\u00e2n bi\u1ec7t lo\u1ea1i h\u1ed9 chi\u1ebfu, tr\u00ean c\u01a1 s\u1edf \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u1eadp c\u1ea3nh theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9ng h\u00f2a Ba Lan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9ng h\u00f2a S\u00e9c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Li\u00ean bang Th\u1ee5y S\u1ef9<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/3\/2025 \u0111\u1ebfn ng\u00e0y 31\/12\/2025.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n th\u1ecb th\u1ef1c song ph\u01b0\u01a1ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7t Nam hi\u1ec7n c\u00f3 k\u00fd c\u00e1c hi\u1ec7p \u0111\u1ecbnh mi\u1ec5n th\u1ecb th\u1ef1c song ph\u01b0\u01a1ng v\u1edbi nhi\u1ec1u qu\u1ed1c gia, trong \u0111\u00f3 c\u00f3 c\u00e1c n\u01b0\u1edbc ASEAN v\u00e0 m\u1ed9t s\u1ed1 qu\u1ed1c gia kh\u00e1c. Th\u1eddi h\u1ea1n l\u01b0u tr\u00fa v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng c\u00f3 th\u1ec3 kh\u00e1c nhau t\u00f9y theo t\u1eebng hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c n\u01b0\u1edbc ASEAN, c\u00f4ng d\u00e2n c\u00e1c n\u01b0\u1edbc sau \u0111\u01b0\u1ee3c mi\u1ec5n th\u1ecb th\u1ef1c khi nh\u1eadp c\u1ea3nh Vi\u1ec7t Nam v\u1edbi th\u1eddi gian l\u01b0u tr\u00fa t\u1ed1i \u0111a t\u1eeb 14 \u0111\u1ebfn 30 ng\u00e0y, t\u00f9y qu\u1ed1c gia:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Brunei<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u67ec\u57d4\u5be8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5370\u5ea6\u5c3c\u897f\u4e9a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8001\u631d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9a6c\u6765\u897f\u4e9a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Myanmar<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u83f2\u5f8b\u5bbe<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65b0\u52a0\u5761<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cf0\u56fd<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00f4ng Timor<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c n\u01b0\u1edbc ngo\u00e0i ASEAN, Vi\u1ec7t Nam c\u0169ng c\u00f3 th\u1ecfa thu\u1eadn mi\u1ec5n th\u1ecb th\u1ef1c song ph\u01b0\u01a1ng v\u1edbi m\u1ed9t s\u1ed1 qu\u1ed1c gia kh\u00e1c, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Armenia<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Azerbaijan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ai C\u1eadp<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Albania<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Algeria<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00f4ng C\u1ed5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Belarus<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kazakhstan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Serbia<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i c\u00f3 36 n\u01b0\u1edbc c\u00f3 c\u00f4ng d\u00e2n \u0111\u01b0\u1ee3c \u0111\u1ebfn Vi\u1ec7t Nam m\u00e0 kh\u00f4ng c\u1ea7n xin visa. \u0110\u00e2y c\u0169ng ch\u00ednh l\u00e0 nh\u00f3m kh\u00e1ch h\u00e0ng kh\u00f4ng ph\u00e1t sinh kho\u1ea3n thu h\u1ed9 ph\u00ed visa theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 4565\/CT-CS, v\u00ec h\u1ecd kh\u00f4ng c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c xin c\u1ea5p th\u1ecb th\u1ef1c khi nh\u1eadp c\u1ea3nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4565\/CT-CS \u0111\u00e3 l\u00e0m r\u00f5 m\u1ed9t v\u01b0\u1edbng m\u1eafc t\u1ed3n t\u1ea1i l\u00e2u nay trong ng\u00e0nh d\u1ecbch v\u1ee5 visa, l\u1eef h\u00e0nh: ranh gi\u1edbi gi\u1eefa kho\u1ea3n thu h\u1ed9 v\u00e0 doanh thu d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf. Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang h\u01b0\u1edbng d\u1eabn n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh n\u1ed9p th\u1eeba thu\u1ebf tr\u00ean ph\u1ea7n ti\u1ec1n kh\u00f4ng thu\u1ed9c v\u1ec1 m\u00ecnh, m\u00e0 c\u00f2n ph\u00f2ng ng\u1eeba r\u1ee7i ro b\u1ecb truy thu khi k\u00ea khai thi\u1ebfu doanh thu ch\u1ecbu thu\u1ebf, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t \u0111\u1ed1i chi\u1ebfu d\u00f2ng ti\u1ec1n v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf t\u1ea1i MAN &#8211; Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-hoan-thue-gtgt-uy-tin\/https:\/\/thue.man.net.vn\/dich-vu-hoan-thue-gtgt-uy-tin\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT<\/span><\/a><\/li>\n<\/ul>\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\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b> <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\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><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;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/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<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 4565\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>C\u00f4ng v\u0103n 4565\/CT-CS do c\u01a1 quan n\u00e0o ban h\u00e0nh v\u00e0 khi n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f4ng v\u0103n do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 06\/7\/2026, h\u01b0\u1edbng d\u1eabn v\u1ec1 kho\u1ea3n thu h\u1ed9, chi h\u1ed9 ph\u00ed visa v\u00e0 c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb.                    <\/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>Kho\u1ea3n thu h\u1ed9 ph\u00ed visa c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng, n\u1ebfu doanh nghi\u1ec7p c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111\u00e2y l\u00e0 kho\u1ea3n thu h\u1ed9 thu\u1ea7n t\u00fay theo y\u00eau c\u1ea7u kh\u00e1ch h\u00e0ng, kh\u00f4ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p.                    <\/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>Ph\u1ea7n ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n visa c\u00f3 ph\u1ea3i ch\u1ecbu thu\u1ebf kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Ph\u1ea7n ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n h\u1ed3 s\u01a1, d\u1ecbch thu\u1eadt, h\u1ed7 tr\u1ee3 \u0111\u1eb7t l\u1ecbch h\u1eb9n m\u00e0 doanh nghi\u1ec7p th\u1ef1c s\u1ef1 \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT v\u00e0 t\u00ednh v\u00e0o doanh thu 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>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u00ec \u0111\u1ec3 ch\u1ee9ng minh kho\u1ea3n thu h\u1ed9?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u1ea7n c\u00f3 h\u1ee3p \u0111\u1ed3ng ho\u1eb7c th\u1ecfa thu\u1eadn ghi r\u00f5 \u0111i\u1ec1u kho\u1ea3n thu h\u1ed9, bi\u00ean lai g\u1ed1c t\u1eeb c\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u1eb7c l\u00e3nh s\u1ef1 qu\u00e1n, v\u00e0 b\u1ea3ng k\u00ea t\u00e1ch b\u1ea1ch gi\u1eefa ph\u1ea7n thu h\u1ed9 v\u00e0 ph\u1ea7n ph\u00ed d\u1ecbch v\u1ee5.                    <\/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 tr\u01b0\u1edbc \u0111\u00e2y doanh nghi\u1ec7p g\u1ed9p chung h\u00f3a \u0111\u01a1n th\u00ec ph\u1ea3i x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t l\u1ea1i c\u00e1c k\u1ef3 k\u00ea khai tr\u01b0\u1edbc, x\u00e1c \u0111\u1ecbnh ph\u1ea7n \u0111\u00e3 t\u00ednh th\u1eeba ho\u1eb7c thi\u1ebfu thu\u1ebf \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, tr\u00e1nh r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f4ng v\u0103n 4565\/CT-CS do c\u01a1 quan n\u00e0o ban h\u00e0nh v\u00e0 khi n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f4ng v\u0103n do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 06\/7\/2026, h\u01b0\u1edbng d\u1eabn v\u1ec1 kho\u1ea3n thu h\u1ed9, chi h\u1ed9 ph\u00ed visa v\u00e0 c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Kho\u1ea3n thu h\u1ed9 ph\u00ed visa c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng, n\u1ebfu doanh nghi\u1ec7p c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111\u00e2y l\u00e0 kho\u1ea3n thu h\u1ed9 thu\u1ea7n t\u00fay theo y\u00eau c\u1ea7u kh\u00e1ch h\u00e0ng, kh\u00f4ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ph\u1ea7n ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n visa c\u00f3 ph\u1ea3i ch\u1ecbu thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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V\u0103n b\u1ea3n l\u00e0m r\u00f5 c\u00e1ch ph\u00e2n bi\u1ec7t gi\u1eefa kho\u1ea3n thu h\u1ed9 cho c\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng, qua \u0111\u00f3 x\u00e1c [&hellip;]<\/p>","protected":false},"author":4,"featured_media":6939,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2,3,7],"tags":[],"class_list":["post-6934","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-gtgt","category-thue-tndn","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6934","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=6934"}],"version-history":[{"count":3,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6934\/revisions"}],"predecessor-version":[{"id":6941,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6934\/revisions\/6941"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/6939"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=6934"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=6934"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=6934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}