{"id":7240,"date":"2026-07-31T10:23:18","date_gmt":"2026-07-31T03:23:18","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7240"},"modified":"2026-07-31T10:23:18","modified_gmt":"2026-07-31T03:23:18","slug":"tam-nop-thue-theo-quy","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/tam-nop-thue-theo-quy\/","title":{"rendered":"T\u1ea1m n\u1ed9p thu\u1ebf theo qu\u00fd 2026: M\u1ee9c n\u1ed9p v\u00e0 quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/tam-nop-thue-theo-quy-thoi-han-muc-tam-nop-va-trach-nhiem-cua-nguoi-nop-thue-tu-0172026-theo-nghi-d-282460.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">T\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi h\u00e0ng tr\u0103m ngh\u00ecn doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam k\u1ec3 t\u1eeb ng\u00e0y 1\/7\/2026, khi <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c. Quy \u0111\u1ecbnh m\u1edbi \u0111\u1eb7t ng\u01b0\u1ee1ng t\u1ed1i thi\u1ec3u 80% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m cho t\u1ed5ng s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 4 qu\u00fd, \u0111\u1ed3ng th\u1eddi si\u1ebft ch\u1eb7t tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ebfu n\u1ed9p thi\u1ebfu. V\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch, \u0111\u00e2y l\u00e0 hai kho\u1ea3n thu b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf n\u00e0y m\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n n\u1eafm ch\u1eafc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, nhi\u1ec1u doanh nghi\u1ec7p l\u00fang t\u00fang khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p m\u1ed7i qu\u00fd do thi\u1ebfu c\u0103n c\u1ee9 r\u00f5 r\u00e0ng, d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng n\u1ed9p th\u1eeba ho\u1eb7c n\u1ed9p thi\u1ebfu k\u00e9o d\u00e0i sang k\u1ef3 quy\u1ebft to\u00e1n n\u0103m. B\u00e0i vi\u1ebft n\u00e0y, \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n d\u01b0\u1edbi g\u00f3c nh\u00ecn c\u1ee7a <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam, s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft quy \u0111\u1ecbnh, th\u1eddi h\u1ea1n, c\u00e1ch t\u00ednh v\u00e0 nh\u1eefng r\u1ee7i ro doanh nghi\u1ec7p c\u1ea7n ph\u00f2ng tr\u00e1nh khi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 T\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd<\/b><\/h2>\n<figure id=\"attachment_7246\" aria-describedby=\"caption-attachment-7246\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7246\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Tam-nop-thue-theo-Quy.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 T\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Tam-nop-thue-theo-Quy.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Tam-nop-thue-theo-Quy-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Tam-nop-thue-theo-Quy-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Tam-nop-thue-theo-Quy-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Tam-nop-thue-theo-Quy-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7246\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 T\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd l\u00e0 vi\u1ec7c doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 n\u1ed9p tr\u01b0\u1edbc m\u1ed9t ph\u1ea7n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ho\u1eb7c l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, theo t\u1eebng qu\u00fd, tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd: \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026; h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/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 n\u1ed9p thu\u1ebf TNDN theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai v\u00e0 t\u1ed5 ch\u1ee9c ph\u1ea3i n\u1ed9p l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i v\u00e0o ng\u00e2n s\u00e1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p: ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c t\u1ea1m n\u1ed9p: t\u1ed5ng 4 qu\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 80% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m, n\u1ebfu kh\u00f4ng s\u1ebd b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>T\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a chu\u1ea9n theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/b><\/h2>\n<figure id=\"attachment_7244\" aria-describedby=\"caption-attachment-7244\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7244\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tam-nop-thue-theo-Quy-la-gi_-Dinh-nghia-chuan-theo-Nghi-dinh-252_2026_ND-CP.jpg\" alt=\"T\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a chu\u1ea9n theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tam-nop-thue-theo-Quy-la-gi_-Dinh-nghia-chuan-theo-Nghi-dinh-252_2026_ND-CP.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tam-nop-thue-theo-Quy-la-gi_-Dinh-nghia-chuan-theo-Nghi-dinh-252_2026_ND-CP-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tam-nop-thue-theo-Quy-la-gi_-Dinh-nghia-chuan-theo-Nghi-dinh-252_2026_ND-CP-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tam-nop-thue-theo-Quy-la-gi_-Dinh-nghia-chuan-theo-Nghi-dinh-252_2026_ND-CP-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tam-nop-thue-theo-Quy-la-gi_-Dinh-nghia-chuan-theo-Nghi-dinh-252_2026_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7244\" class=\"wp-caption-text\">T\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a chu\u1ea9n theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 24 <\/span><a href=\"https:\/\/thue.man.net.vn\/6-diem-moi-cua-nghi-dinh-252-2026\/\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">, t\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd l\u00e0 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 n\u1ed9p tr\u01b0\u1edbc m\u1ed9t ph\u1ea7n ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ho\u1eb7c l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, theo t\u1eebng qu\u00fd trong n\u0103m t\u00e0i ch\u00ednh, tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf n\u0103m. \u0110\u00e2y kh\u00f4ng ph\u1ea3i m\u1ed9t kho\u1ea3n thu\u1ebf ri\u00eang bi\u1ec7t m\u00e0 l\u00e0 ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p tr\u01b0\u1edbc, \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cu\u1ed1i n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch d\u1ec5 hi\u1ec3u, doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ee3i \u0111\u1ebfn cu\u1ed1i n\u0103m m\u1edbi n\u1ed9p to\u00e0n b\u1ed9 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Thay v\u00e0o \u0111\u00f3, c\u1ee9 h\u1ebft m\u1ed7i qu\u00fd, doanh nghi\u1ec7p \u01b0\u1edbc t\u00ednh k\u1ebft qu\u1ea3 kinh doanh v\u00e0 ch\u1ee7 \u0111\u1ed9ng n\u1ed9p m\u1ed9t kho\u1ea3n t\u1ea1m t\u00ednh v\u00e0o ng\u00e2n s\u00e1ch. \u0110\u1ebfn k\u1ef3 quy\u1ebft to\u00e1n n\u0103m, s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p s\u1ebd \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh t\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ch\u00ednh: \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai kho\u1ea3n thu \u00e1p d\u1ee5ng: thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn thi h\u00e0nh c\u1ee5 th\u1ec3 cho thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p: kho\u1ea3n 3 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo qu\u00fd (\u00e1p d\u1ee5ng chung): \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao t\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi c\u00f3 quy \u0111\u1ecbnh r\u00f5 r\u00e0ng nh\u01b0 hi\u1ec7n nay, nhi\u1ec1u doanh nghi\u1ec7p coi t\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd l\u00e0 th\u1ee7 t\u1ee5c h\u00ecnh th\u1ee9c, \u01b0\u1edbc t\u00ednh qua loa r\u1ed3i \u0111\u1ec3 d\u1ed3n ph\u1ea7n ch\u00eanh l\u1ec7ch v\u00e0o cu\u1ed1i n\u0103m. C\u00e1ch l\u00e0m n\u00e0y ti\u1ec1m \u1ea9n r\u1ee7i ro l\u1edbn, b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh r\u00f5 ng\u01b0\u1ee1ng t\u1ed1i thi\u1ec3u 80% v\u00e0 \u00e1p d\u1ee5ng ti\u1ec1n ch\u1eadm n\u1ed9p n\u1ebfu kh\u00f4ng \u0111\u1ea1t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, sau nhi\u1ec1u n\u0103m h\u1ed7 tr\u1ee3 quy\u1ebft to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u00e0 th\u01b0\u01a1ng m\u1ea1i, vi\u1ec7c t\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u00e0 c\u00f2n ph\u1ea3n \u00e1nh n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p. Doanh nghi\u1ec7p \u01b0\u1edbc t\u00ednh s\u00e1t, t\u1ea1m n\u1ed9p \u0111\u00fang m\u1ee9c s\u1ebd tr\u00e1nh \u0111\u01b0\u1ee3c \u00e1p l\u1ef1c t\u00e0i ch\u00ednh d\u1ed3n v\u00e0o cu\u1ed1i n\u0103m v\u00e0 gi\u1ea3m thi\u1ec3u <\/span><b>r\u1ee7i ro thu\u1ebf<\/b><span style=\"font-weight: 400;\"> khi b\u01b0\u1edbc v\u00e0o k\u1ef3 quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi t\u1ed5 ch\u1ee9c \u0111\u1ec1u thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng. Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 <\/span><a href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-89-2026-tt-btc-quy-dinh-chi-tiet-luat-quan-ly-thue-va-nghi-dinh-252-2026-nd-cp-440483-d1.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">, hai nh\u00f3m ch\u00ednh ph\u1ea3i th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd g\u1ed3m:<\/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 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai, thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNDN theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c c\u00f3 l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p, th\u01b0\u1eddng l\u00e0 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc ho\u1eb7c doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd: doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9, \u00e1p d\u1ee5ng t\u1ea1m n\u1ed9p 1% tr\u00ean doanh thu nh\u01b0ng ch\u01b0a b\u00e0n giao nh\u00e0, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, s\u1ebd kh\u00f4ng t\u1ed5ng h\u1ee3p kho\u1ea3n n\u00e0y v\u00e0o h\u1ed3 s\u01a1 <\/span><a href=\"https:\/\/thue.man.net.vn\/quyet-toan-thue-tndn\/\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u6c47\u7b97\u6e05\u7f34 <\/span><\/a><span style=\"font-weight: 400;\">n\u0103m. Kho\u1ea3n t\u1ea1m n\u1ed9p \u0111\u00f3 ch\u1ec9 \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0o h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n khi b\u00e0n giao m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 d\u1ef1 \u00e1n, theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n v\u00e0 m\u1ee9c t\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ra sao?<\/b><\/h2>\n<figure id=\"attachment_7245\" aria-describedby=\"caption-attachment-7245\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7245\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-han-va-muc-tam-nop-thue-theo-Quy-duoc-quy-dinh-ra-sao.jpg\" alt=\"Th\u1eddi h\u1ea1n v\u00e0 m\u1ee9c t\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ra sao?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-han-va-muc-tam-nop-thue-theo-Quy-duoc-quy-dinh-ra-sao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-han-va-muc-tam-nop-thue-theo-Quy-duoc-quy-dinh-ra-sao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-han-va-muc-tam-nop-thue-theo-Quy-duoc-quy-dinh-ra-sao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-han-va-muc-tam-nop-thue-theo-Quy-duoc-quy-dinh-ra-sao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-han-va-muc-tam-nop-thue-theo-Quy-duoc-quy-dinh-ra-sao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7245\" class=\"wp-caption-text\">Th\u1eddi h\u1ea1n v\u00e0 m\u1ee9c t\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ra sao?<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd l\u00e0 ng\u00e0y n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf. V\u00ed d\u1ee5, s\u1ed1 thu\u1ebf t\u1ea1m t\u00ednh ph\u00e1t sinh trong qu\u00fd 1, k\u1ebft th\u00fac ng\u00e0y 31\/3, ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng 4. Quy \u0111\u1ecbnh n\u00e0y th\u1ed1ng nh\u1ea5t v\u1edbi th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf theo qu\u00fd t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/p>\n<blockquote><p><strong><em>\u67e5\u770b\u66f4\u591a\u6587\u7ae0\uff1a <a href=\"https:\/\/thue.man.net.vn\/han-nop-to-khai-quy-2-2026\/\">H\u1ea1n n\u1ed9p t\u1edd khai qu\u00fd 2\/2026<\/a><\/em><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><b>M\u1ee9c t\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd t\u1ed1i thi\u1ec3u l\u00e0 bao nhi\u00eau?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p m\u1ed7i qu\u00fd d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 kinh doanh th\u1ef1c t\u1ebf. Tuy nhi\u00ean, ph\u00e1p lu\u1eadt \u0111\u1eb7t ra m\u1ed9t ng\u01b0\u1ee1ng an to\u00e0n b\u1eaft bu\u1ed9c: t\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 4 qu\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 80% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m m\u00e0 doanh nghi\u1ec7p t\u1ef1 k\u00ea khai. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd khi l\u1eadp k\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n cu\u1ed1i n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu t\u1ed5ng s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p th\u1ea5p h\u01a1n m\u1ee9c 80% n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean ph\u1ea7n c\u00f2n thi\u1ebfu, k\u1ec3 t\u1eeb ng\u00e0y li\u1ec1n k\u1ec1 sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p qu\u00fd 4 cho \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y s\u1ed1 ti\u1ec1n c\u00f2n thi\u1ebfu \u0111\u01b0\u1ee3c th\u1ef1c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch. Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng c\u1ea3 v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u1ef1 ph\u00e1t hi\u1ec7n v\u00e0 k\u00ea khai b\u1ed5 sung.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf theo qu\u00fd kh\u00e1c g\u00ec so v\u1edbi c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf c\u00f2n l\u1ea1i?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i quy \u0111\u1ecbnh ri\u00eang cho t\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd t\u1ea1i \u0110i\u1ec1u 24, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP c\u00f2n quy \u0111\u1ecbnh chung v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i \u0110i\u1ec1u 10, \u00e1p d\u1ee5ng cho nhi\u1ec1u lo\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf kh\u00e1c nhau, kh\u00f4ng ch\u1ec9 ri\u00eang thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 \u0111\u1ec3 tr\u00e1nh \u00e1p d\u1ee5ng nh\u1ea7m th\u1eddi h\u1ea1n gi\u1eefa c\u00e1c s\u1eafc thu\u1ebf.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf theo qu\u00fd v\u1edbi c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf c\u00f2n l\u1ea1i<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 19.971%;\"><b>\u7a0e\u52a1\u671f\u95f4\u7c7b\u578b<\/b><\/td>\n<td style=\"text-align: center; width: 79.4481%;\"><b>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 19.971%;\"><span style=\"font-weight: 400;\">Khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/span><\/td>\n<td style=\"text-align: center; width: 79.4481%;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp theo ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i khai v\u00e0 n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 cho t\u1eebng l\u1ea7n ph\u00e1t sinh theo \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 19.971%;\"><span style=\"font-weight: 400;\">Khai theo th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center; width: 79.4481%;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 19.971%;\"><span style=\"font-weight: 400;\">Khai theo qu\u00fd<\/span><\/td>\n<td style=\"text-align: center; width: 79.4481%;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 19.971%;\"><span style=\"font-weight: 400;\">Khai theo n\u0103m<\/span><\/td>\n<td style=\"text-align: center; width: 79.4481%;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo ho\u1eb7c c\u1ee7a n\u0103m t\u00e0i ch\u00ednh ti\u1ebfp theo.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 19.971%;\"><span style=\"font-weight: 400;\">Khai quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center; width: 79.4481%;\"><span style=\"font-weight: 400;\">Theo b\u1ed1n tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 10, tr\u00ecnh b\u00e0y chi ti\u1ebft b\u00ean d\u01b0\u1edbi.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang v\u1edbi h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf, kho\u1ea3n 5 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP t\u00e1ch th\u00e0nh b\u1ed1n tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, \u00e1p d\u1ee5ng kh\u00e1c nhau cho doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec3m a:<\/b><span style=\"font-weight: 400;\"> ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf, \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p quy\u1ebft to\u00e1n th\u00f4ng th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec3m b:<\/b><span style=\"font-weight: 400;\"> ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 45 k\u1ec3 t\u1eeb ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ebft \u0111\u1ecbnh ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng, c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec3m c:<\/b><span style=\"font-weight: 400;\"> ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 4 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch, \u00e1p d\u1ee5ng cho h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p trong m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch, c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y nh\u01b0ng t\u00ednh trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam \u0111\u1ee7 t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m \u0111\u1ea7u ti\u00ean ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 4 k\u1ec3 t\u1eeb ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng t\u00ednh \u0111\u1ee7 12 th\u00e1ng li\u00ean t\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec3m d:<\/b><span style=\"font-weight: 400;\"> \u00e1p d\u1ee5ng cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n l\u00e0 tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh, nh\u01b0ng kh\u00f4ng qu\u00e1 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, vi\u1ec7c n\u1eafm r\u00f5 \u0111\u1ed3ng th\u1eddi c\u1ea3 th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd t\u1ea1i \u0110i\u1ec1u 24 l\u1eabn th\u1eddi h\u1ea1n khai thu\u1ebf theo t\u1eebng k\u1ef3 t\u00ednh thu\u1ebf t\u1ea1i \u0110i\u1ec1u 10 gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng l\u1ecbch tu\u00e2n th\u1ee7 thu\u1ebf tr\u1ecdn n\u0103m, tr\u00e1nh b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 khi doanh nghi\u1ec7p ph\u00e1t sinh \u0111\u1ed3ng th\u1eddi nhi\u1ec1u lo\u1ea1i thu\u1ebf v\u1edbi chu k\u1ef3 khai kh\u00e1c nhau.<\/span><\/p>\n<blockquote><p><strong><em>\u67e5\u770b\u66f4\u591a\u6587\u7ae0\uff1a <a href=\"https:\/\/thue.man.net.vn\/cach-gia-han-nop-thue-2026-online\/\">C\u00e1ch gia h\u1ea1n n\u1ed9p thu\u1ebf 2026 online: H\u01b0\u1edbng d\u1eabn chi ti\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP<\/a><\/em><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn t\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd quan tr\u1ecdng: T\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i, m\u1ed9t s\u1ed1 n\u1ed9i dung h\u01b0\u1edbng d\u1eabn chi ti\u1ebft b\u1ed5 sung c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh theo kho\u1ea3n 4 \u0110i\u1ec1u 24 v\u1eabn \u0111ang \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt. C\u00e1c chuy\u00ean gia t\u1ea1i MAN khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p theo d\u00f5i s\u00e1t c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi \u0111\u1ec3 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c, tr\u00e1nh r\u1ee7i ro khi quy\u1ebft to\u00e1n n\u0103m 2026.<\/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 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn t\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 20.3341%; text-align: center;\"><b>\u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\n<td style=\"width: 18.5911%; text-align: center;\"><b>S\u1ed1 hi\u1ec7u \/ Hi\u1ec7u l\u1ef1c<\/b><\/td>\n<td style=\"width: 60.3486%; text-align: center;\"><b>\u76f8\u5173\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.3341%; text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 18.5911%; text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7, hi\u1ec7u l\u1ef1c 1\/7\/2026<\/span><\/td>\n<td style=\"width: 60.3486%; text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 24 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n, m\u1ee9c t\u1ea1m n\u1ed9p v\u00e0 tr\u00e1ch nhi\u1ec7m khi t\u1ea1m n\u1ed9p thu\u1ebf theo qu\u00fd; \u0110i\u1ec1u 10 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo t\u1eebng lo\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf; \u0110i\u1ec1u 26 quy \u0111\u1ecbnh c\u00e1ch t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p khi b\u1ecb thanh tra, ki\u1ec3m tra ph\u00e1t hi\u1ec7n t\u0103ng s\u1ed1 ph\u1ea3i n\u1ed9p.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.3341%; text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/td>\n<td style=\"width: 18.5911%; text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh, n\u0103m 2026<\/span><\/td>\n<td style=\"width: 60.3486%; text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 21 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p theo qu\u00fd, c\u00e1ch tr\u1eeb s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p v\u00e0o quy\u1ebft to\u00e1n n\u0103m.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.3341%; text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"width: 18.5911%; text-align: center;\"><span style=\"font-weight: 400;\">Tham chi\u1ebfu<\/span><\/td>\n<td style=\"width: 60.3486%; text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u1ea1m n\u1ed9p l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i v\u00e0o ng\u00e2n s\u00e1ch theo qu\u00fd.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.3341%; text-align: center;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn b\u1ed5 sung (d\u1ef1 ki\u1ebfn)<\/span><\/td>\n<td style=\"width: 18.5911%; text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8<\/span><\/td>\n<td style=\"width: 60.3486%; text-align: center;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 4 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 h\u01a1n v\u1ec1 t\u1ea1m n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c theo qu\u00fd.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>C\u00e1ch t\u00ednh v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda t\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n nh\u1ea7m l\u1eabn gi\u1eefa vi\u1ec7c t\u1ea1m n\u1ed9p \u0111\u1ec1u b\u1ed1n qu\u00fd v\u00e0 vi\u1ec7c t\u1ea1m n\u1ed9p \u0111\u1ea1t ng\u01b0\u1ee1ng 80%. Tr\u00ean th\u1ef1c t\u1ebf, ph\u00e1p lu\u1eadt kh\u00f4ng b\u1eaft bu\u1ed9c m\u1ed7i qu\u00fd ph\u1ea3i n\u1ed9p ch\u00ednh x\u00e1c 25% s\u1ed1 thu\u1ebf c\u1ea3 n\u0103m, m\u00e0 ch\u1ec9 y\u00eau c\u1ea7u t\u1ed5ng s\u1ed1 t\u1ea1m n\u1ed9p c\u1ee7a c\u1ea3 4 qu\u00fd \u0111\u1ea1t t\u1ed1i thi\u1ec3u 80% s\u1ed1 quy\u1ebft to\u00e1n n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 minh h\u1ecda: doanh nghi\u1ec7p B \u01b0\u1edbc t\u00ednh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m 2026 l\u00e0 2.000.000.000 \u0111\u1ed3ng. M\u1ee9c t\u1ed1i thi\u1ec3u ph\u1ea3i t\u1ea1m n\u1ed9p \u0111\u1ee7 4 qu\u00fd l\u00e0 80% nh\u00e2n v\u1edbi 2.000.000.000 \u0111\u1ed3ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 1.600.000.000 \u0111\u1ed3ng. Gi\u1ea3 s\u1eed doanh nghi\u1ec7p B \u0111\u00e3 t\u1ea1m n\u1ed9p l\u1ea7n l\u01b0\u1ee3t c\u00e1c qu\u00fd: qu\u00fd 1 l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng, qu\u00fd 2 l\u00e0 400 tri\u1ec7u \u0111\u1ed3ng, qu\u00fd 3 l\u00e0 350 tri\u1ec7u \u0111\u1ed3ng, qu\u00fd 4 l\u00e0 250 tri\u1ec7u \u0111\u1ed3ng, t\u1ed5ng c\u1ed9ng 1.300.000.000 \u0111\u1ed3ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 65% s\u1ed1 quy\u1ebft to\u00e1n n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec 1.300.000.000 \u0111\u1ed3ng th\u1ea5p h\u01a1n m\u1ee9c t\u1ed1i thi\u1ec3u 1.600.000.000 \u0111\u1ed3ng, doanh nghi\u1ec7p B ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f2n thi\u1ebfu l\u00e0 300.000.000 \u0111\u1ed3ng, t\u00ednh t\u1eeb ng\u00e0y li\u1ec1n k\u1ec1 sau h\u1ea1n t\u1ea1m n\u1ed9p qu\u00fd 4 cho \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p s\u1ed1 c\u00f2n thi\u1ebfu. \u0110\u00e2y ch\u00ednh l\u00e0 h\u1eadu qu\u1ea3 t\u00e0i ch\u00ednh tr\u1ef1c ti\u1ebfp n\u1ebfu doanh nghi\u1ec7p \u01b0\u1edbc t\u00ednh t\u1ea1m n\u1ed9p qu\u00e1 th\u1ea5p so v\u1edbi th\u1ef1c t\u1ebf kinh doanh.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6848\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ed5ng t\u1ea1m n\u1ed9p 4 qu\u00fd<\/b><\/td>\n<td style=\"text-align: center;\"><b>So v\u1edbi 80% quy\u1ebft to\u00e1n n\u0103m<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7ed3\u679c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ea1t chu\u1ea9n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 1.600.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1eb1ng ho\u1eb7c cao h\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p thi\u1ebfu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 1.600.000.000 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ea5p h\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p tr\u00ean ph\u1ea7n thi\u1ebfu<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p th\u1eeba<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cao h\u01a1n s\u1ed1 quy\u1ebft to\u00e1n th\u1ef1c t\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u01b0\u1ee3t 100%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c b\u00f9 tr\u1eeb ho\u1eb7c x\u1eed l\u00fd theo quy\u1ebft to\u00e1n n\u0103m<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p x\u1eed l\u00fd t\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd 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 C\u1ed5 ph\u1ea7n C\u01a1 kh\u00ed Ch\u00ednh x\u00e1c C (t\u00ean minh h\u1ecda), ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gia c\u00f4ng c\u01a1 kh\u00ed t\u1ea1i \u0110\u1ed3ng Nai, c\u00f3 doanh thu bi\u1ebfn \u0111\u1ed9ng m\u1ea1nh theo m\u00f9a v\u1ee5 \u0111\u01a1n h\u00e0ng xu\u1ea5t kh\u1ea9u. Qu\u00fd 1 v\u00e0 qu\u00fd 2 c\u00f4ng ty th\u01b0\u1eddng l\u00e3i th\u1ea5p do \u00edt \u0111\u01a1n h\u00e0ng, trong khi qu\u00fd 3, qu\u00fd 4 l\u1ee3i nhu\u1eadn t\u0103ng m\u1ea1nh nh\u1edd m\u00f9a cao \u0111i\u1ec3m xu\u1ea5t kh\u1ea9u cu\u1ed1i n\u0103m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo t\u01b0 v\u1ea5n t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, thay v\u00ec t\u1ea1m n\u1ed9p \u0111\u1ec1u 25% m\u1ed7i qu\u00fd nh\u01b0 tr\u01b0\u1edbc, c\u00f4ng ty C th\u1ef1c hi\u1ec7n ba b\u01b0\u1edbc: (1) r\u00e0 so\u00e1t k\u1ebft qu\u1ea3 kinh doanh th\u1ef1c t\u1ebf t\u1eebng qu\u00fd \u0111\u1ec3 \u01b0\u1edbc t\u00ednh s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p s\u00e1t l\u1ee3i nhu\u1eadn ph\u00e1t sinh; (2) d\u1ef1 ph\u00f2ng kho\u1ea3n t\u1ea1m n\u1ed9p b\u1ed5 sung v\u00e0o qu\u00fd 3, qu\u00fd 4 khi l\u1ee3i nhu\u1eadn t\u0103ng, b\u1ea3o \u0111\u1ea3m t\u1ed5ng 4 qu\u00fd \u0111\u1ea1t t\u1ed1i thi\u1ec3u 80% s\u1ed1 quy\u1ebft to\u00e1n n\u0103m; (3) \u0111\u1ed1i chi\u1ebfu s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng b\u1ed5 sung n\u1ebfu c\u00f2n thi\u1ebfu, tr\u00e1nh ch\u1edd c\u01a1 quan thu\u1ebf ki\u1ec3m tra m\u1edbi ph\u00e1t hi\u1ec7n.<\/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;\">T\u1ed5ng s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p 4 qu\u00fd c\u1ee7a c\u00f4ng ty C \u0111\u1ea1t 85% s\u1ed1 quy\u1ebft to\u00e1n n\u0103m, v\u01b0\u1ee3t ng\u01b0\u1ee1ng t\u1ed1i thi\u1ec3u 80% theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty tr\u00e1nh \u0111\u01b0\u1ee3c kho\u1ea3n ti\u1ec1n ch\u1eadm n\u1ed9p \u01b0\u1edbc t\u00ednh kho\u1ea3ng 45 tri\u1ec7u \u0111\u1ed3ng n\u1ebfu ti\u1ebfp t\u1ee5c c\u00e1ch t\u1ea1m n\u1ed9p \u0111\u1ec1u nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn kh\u00f4ng ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc, th\u1eddi gian \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u r\u00fat ng\u1eafn c\u00f2n kho\u1ea3ng 3 ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi t\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 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 th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: \u01af\u1edbc t\u00ednh t\u1ea1m n\u1ed9p qu\u00e1 th\u1ea5p so v\u1edbi th\u1ef1c t\u1ebf kinh doanh: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 xu h\u01b0\u1edbng t\u1ea1m n\u1ed9p c\u1ea7m ch\u1eebng \u0111\u1ec3 gi\u1eef d\u00f2ng ti\u1ec1n, d\u1eabn \u0111\u1ebfn t\u1ed5ng 4 qu\u00fd kh\u00f4ng \u0111\u1ea1t ng\u01b0\u1ee1ng 80%. H\u1eadu qu\u1ea3 l\u00e0 b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p tr\u00ean ph\u1ea7n thi\u1ebfu, d\u00f9 doanh nghi\u1ec7p kh\u00f4ng c\u1ed1 \u00fd tr\u1ed1n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: Nh\u1ea7m l\u1eabn gi\u1eefa n\u1ed9p \u0111\u1ec1u 25% m\u1ed7i qu\u00fd v\u00e0 \u0111\u1ea1t ng\u01b0\u1ee1ng 80% c\u1ea3 n\u0103m: <\/b><span style=\"font-weight: 400;\">Ph\u00e1p lu\u1eadt kh\u00f4ng y\u00eau c\u1ea7u t\u1ea1m n\u1ed9p \u0111\u1ec1u t\u1eebng qu\u00fd, m\u00e0 ch\u1ec9 y\u00eau c\u1ea7u t\u1ed5ng 4 qu\u00fd \u0111\u1ea1t t\u1ed1i thi\u1ec3u 80%. \u00c1p d\u1ee5ng c\u1ee9ng nh\u1eafc c\u00e1ch n\u1ed9p \u0111\u1ec1u c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p n\u1ed9p thi\u1ebfu \u1edf nh\u1eefng qu\u00fd l\u1ee3i nhu\u1eadn t\u0103ng \u0111\u1ed9t bi\u1ebfn v\u00e0o cu\u1ed1i n\u0103m.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: Kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi khi b\u1ecb thanh tra, ki\u1ec3m tra sau quy\u1ebft to\u00e1n: <\/b><span style=\"font-weight: 400;\">N\u1ebfu c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n thanh tra, ki\u1ec3m tra sau khi doanh nghi\u1ec7p \u0111\u00e3 quy\u1ebft to\u00e1n m\u00e0 ph\u00e1t hi\u1ec7n t\u0103ng s\u1ed1 ph\u1ea3i n\u1ed9p, vi\u1ec7c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p s\u1ebd \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh ri\u00eang t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, th\u01b0\u1eddng kh\u1eaft khe h\u01a1n so v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u1ef1 ph\u00e1t hi\u1ec7n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: B\u1ecf s\u00f3t kho\u1ea3n t\u1ea1m n\u1ed9p \u0111\u1eb7c th\u00f9 c\u1ee7a doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1m n\u1ed9p 1% tr\u00ean doanh thu thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 d\u1ec5 nh\u1ea7m l\u1eabn th\u1eddi \u0111i\u1ec3m t\u1ed5ng h\u1ee3p v\u00e0o h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n. Theo \u0111\u00fang quy \u0111\u1ecbnh, kho\u1ea3n n\u00e0y ch\u1ec9 t\u1ed5ng h\u1ee3p khi b\u00e0n giao nh\u00e0, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, kh\u00f4ng ph\u1ea3i t\u1ed5ng h\u1ee3p ngay trong n\u0103m ph\u00e1t sinh doanh thu t\u1ea1m t\u00ednh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u1eb7p l\u1ea1i b\u1ed1n l\u1ea7n m\u1ed7i n\u0103m. \u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap c\u01a1 quan thu\u1ebf b\u1ea3o \u0111\u1ea3m d\u00f2ng thu ng\u00e2n s\u00e1ch \u1ed5n \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i \u01b0\u1edbc t\u00ednh k\u1ebft qu\u1ea3 kinh doanh m\u1ed9t c\u00e1ch s\u00e1t th\u1ef1c t\u1ebf. Ng\u01b0\u1ee1ng 80% theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP tuy kh\u00f4ng m\u1edbi v\u1ec1 b\u1ea3n ch\u1ea5t so v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y, nh\u01b0ng \u0111i k\u00e8m c\u01a1 ch\u1ebf t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p r\u00f5 r\u00e0ng, bu\u1ed9c b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u t\u1eebng qu\u00fd thay v\u00ec ch\u1edd \u0111\u1ebfn cu\u1ed1i n\u0103m.<\/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\/phi-dich-vu-hoan-thue-gtgt\/\"><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 t\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>T\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd \u00e1p d\u1ee5ng cho nh\u1eefng kho\u1ea3n thu\u1ebf n\u00e0o?\u00a0<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, theo \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y n\u00e0o?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ebfu t\u1ed5ng 4 qu\u00fd t\u1ea1m n\u1ed9p th\u1ea5p h\u01a1n 80% s\u1ed1 quy\u1ebft to\u00e1n n\u0103m th\u00ec sao?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean ph\u1ea7n c\u00f2n thi\u1ebfu, k\u1ec3 t\u1eeb ng\u00e0y li\u1ec1n k\u1ec1 sau h\u1ea1n t\u1ea1m n\u1ed9p qu\u00fd 4 \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p \u0111\u1ee7 s\u1ed1 c\u00f2n thi\u1ebfu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p m\u1ed7i qu\u00fd kh\u00f4ng?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p d\u1ef1a tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd ho\u1eb7c k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh qu\u00fd, mi\u1ec5n t\u1ed5ng 4 qu\u00fd \u0111\u1ea1t t\u1ed1i thi\u1ec3u 80% s\u1ed1 quy\u1ebft to\u00e1n n\u0103m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf thanh tra ph\u00e1t hi\u1ec7n t\u0103ng s\u1ed1 ph\u1ea3i n\u1ed9p sau quy\u1ebft to\u00e1n th\u00ec t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p th\u1ebf n\u00e0o?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng theo quy \u0111\u1ecbnh ri\u00eang t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, kh\u00f4ng t\u00ednh theo c\u00e1ch t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p th\u00f4ng th\u01b0\u1eddng c\u1ee7a t\u1ea1m n\u1ed9p qu\u00fd.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1ea1m n\u1ed9p thu\u1ebf theo Qu\u00fd l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi h\u00e0ng tr\u0103m ngh\u00ecn doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam k\u1ec3 t\u1eeb ng\u00e0y 1\/7\/2026, khi Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c. Quy \u0111\u1ecbnh m\u1edbi \u0111\u1eb7t ng\u01b0\u1ee1ng t\u1ed1i thi\u1ec3u 80% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m cho t\u1ed5ng s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7243,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-7240","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7240","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=7240"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7240\/revisions"}],"predecessor-version":[{"id":7247,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7240\/revisions\/7247"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7243"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7240"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7240"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7240"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}