{"id":7316,"date":"2026-08-06T17:30:01","date_gmt":"2026-08-06T10:30:01","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7316"},"modified":"2026-08-06T17:30:01","modified_gmt":"2026-08-06T10:30:01","slug":"ty-gia-tinh-thue-thu-nhap-ca-nhan-moi-nhat","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/ty-gia-tinh-thue-thu-nhap-ca-nhan-moi-nhat\/","title":{"rendered":"T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t theo Ngh\u1ecb \u0111\u1ecbnh 253"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/ty-gia-tinh-thue-thu-nhap-ca-nhan-moi-nhat-theo-nghi-dinh-253-chi-tiet-ra-sao-138099966.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 quan t\u00e2m, \u0111\u1eb7c bi\u1ec7t sau khi <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-253-2026-ND-CP-huong-dan-Luat-Thue-thu-nhap-ca-nhan-699193.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 thay th\u1ebf c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh ng\u00e0y c\u00e0ng nhi\u1ec1u lao \u0111\u1ed9ng Vi\u1ec7t Nam nh\u1eadn l\u01b0\u01a1ng qua t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7, l\u00e0m vi\u1ec7c cho t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam, ho\u1eb7c ph\u00e1t sinh thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n b\u1eb1ng USD, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang t\u1ef7 gi\u00e1 quy \u0111\u1ed5i tr\u1edf th\u00e0nh y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u00f3 ch\u00ednh x\u00e1c hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y, \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n d\u01b0\u1edbi g\u00f3c nh\u00ecn chuy\u00ean m\u00f4n 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, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft c\u0103n c\u1ee9 ph\u00e1p l\u00fd, c\u00e1ch \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 trong t\u1eebng t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3, \u0111\u1ed3ng th\u1eddi ch\u1ec9 ra nh\u1eefng r\u1ee7i ro m\u00e0 doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p ph\u1ea3i khi h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf li\u00ean quan \u0111\u1ebfn ngo\u1ea1i t\u1ec7.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t<\/b><\/h2>\n<figure id=\"attachment_7318\" aria-describedby=\"caption-attachment-7318\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7318\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-ty-gia-tinh-thue-thu-nhap-ca-nhan-moi-nhat.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-ty-gia-tinh-thue-thu-nhap-ca-nhan-moi-nhat.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-ty-gia-tinh-thue-thu-nhap-ca-nhan-moi-nhat-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-ty-gia-tinh-thue-thu-nhap-ca-nhan-moi-nhat-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-ty-gia-tinh-thue-thu-nhap-ca-nhan-moi-nhat-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-ty-gia-tinh-thue-thu-nhap-ca-nhan-moi-nhat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7318\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t l\u00e0 t\u1ef7 gi\u00e1 d\u00f9ng \u0111\u1ec3 quy \u0111\u1ed5i thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam, theo \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng: l\u1ea5y theo t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c chi tr\u1ea3 m\u1edf t\u00e0i kho\u1ea3n, t\u1ea1i \u0111\u00fang th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i Vi\u1ec7t Nam: d\u00f9ng t\u1ef7 gi\u00e1 trung t\u00e2m VND\/USD ho\u1eb7c t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: m\u1ecdi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111i k\u00e8m: Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u1ec1 nguy\u00ean t\u1eafc t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i trong k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo Ngh\u1ecb \u0111\u1ecbnh 253<\/b><\/h2>\n<figure id=\"attachment_7319\" aria-describedby=\"caption-attachment-7319\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7319\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ty-gia-tinh-thue-thu-nhap-ca-nhan-moi-nhat-la-gi_-Dinh-nghia-theo-Nghi-dinh-253.jpg\" alt=\"T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo Ngh\u1ecb \u0111\u1ecbnh 253\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ty-gia-tinh-thue-thu-nhap-ca-nhan-moi-nhat-la-gi_-Dinh-nghia-theo-Nghi-dinh-253.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ty-gia-tinh-thue-thu-nhap-ca-nhan-moi-nhat-la-gi_-Dinh-nghia-theo-Nghi-dinh-253-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ty-gia-tinh-thue-thu-nhap-ca-nhan-moi-nhat-la-gi_-Dinh-nghia-theo-Nghi-dinh-253-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ty-gia-tinh-thue-thu-nhap-ca-nhan-moi-nhat-la-gi_-Dinh-nghia-theo-Nghi-dinh-253-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ty-gia-tinh-thue-thu-nhap-ca-nhan-moi-nhat-la-gi_-Dinh-nghia-theo-Nghi-dinh-253-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7319\" class=\"wp-caption-text\">T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo Ngh\u1ecb \u0111\u1ecbnh 253<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam. Vi\u1ec7c quy \u0111\u1ed5i n\u00e0y c\u0103n c\u1ee9 theo t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i c\u00e1 nh\u00e2n m\u1edf t\u00e0i kho\u1ea3n giao d\u1ecbch, ho\u1eb7c n\u01a1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp m\u1edf t\u00e0i kho\u1ea3n \u0111\u1ec3 th\u1ef1c hi\u1ec7n chi tr\u1ea3, t\u1ea1i \u0111\u00fang th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i ng\u1eafn g\u1ecdn, \u0111\u00e2y ch\u00ednh l\u00e0 m\u1ee9c gi\u00e1 quy \u0111\u1ed5i b\u1eaft bu\u1ed9c m\u00e0 c\u01a1 quan thu\u1ebf, doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n ph\u1ea3i s\u1eed d\u1ee5ng th\u1ed1ng nh\u1ea5t khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp kh\u00f4ng ph\u00e1t sinh b\u1eb1ng ti\u1ec1n \u0111\u1ed3ng. Quy \u0111\u1ecbnh n\u00e0y thay th\u1ebf to\u00e0n b\u1ed9 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn t\u1ef7 gi\u00e1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ban h\u00e0nh tr\u01b0\u1edbc ng\u00e0y <\/span><a href=\"https:\/\/thue.man.net.vn\/10-diem-moi-cua-nghi-dinh-253-2026\/\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Hai t\u00ecnh hu\u1ed1ng \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 theo \u0110i\u1ec1u 17:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp c\u00f3 m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i Vi\u1ec7t Nam: \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a ch\u00ednh ng\u00e2n h\u00e0ng \u0111\u00f3, t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i Vi\u1ec7t Nam: \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 trung t\u00e2m c\u1ee7a \u0110\u1ed3ng Vi\u1ec7t Nam v\u1edbi \u0110\u00f4 la M\u1ef9, ho\u1eb7c t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o gi\u1eefa \u0110\u1ed3ng Vi\u1ec7t Nam v\u1edbi ngo\u1ea1i t\u1ec7 kh\u00e1c, theo c\u00f4ng b\u1ed1 ch\u00ednh th\u1ee9c tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ri\u00eang thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng b\u1eb1ng ti\u1ec1n, v\u00ed d\u1ee5 hi\u1ec7n v\u1eadt ho\u1eb7c d\u1ecbch v\u1ee5, ph\u1ea3i quy \u0111\u1ed5i theo gi\u00e1 tr\u1ecb giao d\u1ecbch th\u00f4ng th\u01b0\u1eddng tr\u00ean th\u1ecb tr\u01b0\u1eddng c\u1ee7a s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao x\u00e1c \u0111\u1ecbnh \u0111\u00fang t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t l\u1ea1i quan tr\u1ecdng?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1ecdn sai lo\u1ea1i t\u1ef7 gi\u00e1, ho\u1eb7c l\u1ea5y sai th\u1eddi \u0111i\u1ec3m t\u1ef7 gi\u00e1, d\u1eabn \u0111\u1ebfn hai h\u1ec7 qu\u1ea3 tr\u1ef1c ti\u1ebfp: k\u00ea khai thi\u1ebfu thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c n\u1ed9p th\u1eeba thu\u1ebf m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n k\u1ecbp th\u1eddi. C\u1ea3 hai t\u00ecnh hu\u1ed1ng \u0111\u1ec1u g\u00e2y r\u1ee7i ro cho doanh nghi\u1ec7p khi quy\u1ebft to\u00e1n n\u0103m, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI tr\u1ea3 l\u01b0\u01a1ng chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i b\u1eb1ng USD ho\u1eb7c EUR.<\/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;\">, qua th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n cho nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i TP.HCM v\u00e0 H\u00e0 N\u1ed9i, sai l\u1ec7ch t\u1ef7 gi\u00e1 d\u00f9 ch\u1ec9 v\u00e0i ch\u1ee5c \u0111\u1ed3ng tr\u00ean m\u1ed7i \u0111\u00f4 la c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a m\u1ed9t chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i l\u1ec7ch h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng m\u1ed7i n\u0103m. \u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn khi k\u1ebf to\u00e1n l\u1ea5y t\u1ef7 gi\u00e1 b\u00e1n ra thay v\u00ec t\u1ef7 gi\u00e1 mua v\u00e0o, ho\u1eb7c l\u1ea5y t\u1ef7 gi\u00e1 t\u1ea1i ng\u00e0y tr\u1ea3 l\u01b0\u01a1ng thay v\u00ec ng\u00e0y ph\u00e1t sinh thu nh\u1eadp th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng khi \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t?<\/b><\/h2>\n<figure id=\"attachment_7317\" aria-describedby=\"caption-attachment-7317\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7317\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-khi-ap-dung-ty-gia-tinh-thue-thu-nhap-ca-nhan-moi-nhat.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng khi \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-khi-ap-dung-ty-gia-tinh-thue-thu-nhap-ca-nhan-moi-nhat.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-khi-ap-dung-ty-gia-tinh-thue-thu-nhap-ca-nhan-moi-nhat-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-khi-ap-dung-ty-gia-tinh-thue-thu-nhap-ca-nhan-moi-nhat-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-khi-ap-dung-ty-gia-tinh-thue-thu-nhap-ca-nhan-moi-nhat-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-khi-ap-dung-ty-gia-tinh-thue-thu-nhap-ca-nhan-moi-nhat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7317\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng khi \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP \u00e1p d\u1ee5ng cho m\u1ecdi c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7, kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00e1 nh\u00e2n c\u01b0 tr\u00fa hay kh\u00f4ng c\u01b0 tr\u00fa. C\u00e1c nh\u00f3m ch\u1ecbu t\u00e1c \u0111\u1ed9ng r\u00f5 r\u1ec7t nh\u1ea5t g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u00ean gia, ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam nh\u1eadn l\u01b0\u01a1ng b\u1eb1ng USD, EUR ho\u1eb7c ngo\u1ea1i t\u1ec7 kh\u00e1c qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n Vi\u1ec7t Nam c\u00f3 thu nh\u1eadp t\u1eeb h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng hi\u1ec7n di\u1ec7n th\u01b0\u01a1ng m\u1ea1i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, c\u1ed5 t\u1ee9c b\u1eb1ng ngo\u1ea1i t\u1ec7 t\u1ea1i c\u00e1c s\u00e0n giao d\u1ecbch qu\u1ed1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p chi tr\u1ea3 thu nh\u1eadp, c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u00fang t\u1ef7 gi\u00e1 tr\u01b0\u1edbc khi t\u00ednh s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u6ce8\u610f\u4e8b\u9879\uff1a<\/b><span style=\"font-weight: 400;\"> ngh\u0129a v\u1ee5 x\u00e1c \u0111\u1ecbnh \u0111\u00fang t\u1ef7 gi\u00e1 thu\u1ed9c v\u1ec1 c\u1ea3 b\u00ean chi tr\u1ea3 thu nh\u1eadp l\u1eabn c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp trong tr\u01b0\u1eddng h\u1ee3p t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>M\u1ed1c th\u1eddi gian v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 theo quy \u0111\u1ecbnh m\u1edbi<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 l\u00e0 th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp, kh\u00f4ng ph\u1ea3i th\u1eddi \u0111i\u1ec3m k\u00ea khai hay quy\u1ebft to\u00e1n thu\u1ebf. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t quan tr\u1ecdng m\u00e0 nhi\u1ec1u k\u1ebf to\u00e1n doanh nghi\u1ec7p d\u1ec5 nh\u1ea7m l\u1eabn khi th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb h\u00e0ng th\u00e1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ng\u00e0y t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 th\u1ef1c hi\u1ec7n thanh to\u00e1n ho\u1eb7c ghi nh\u1eadn ngh\u0129a v\u1ee5 tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n, ph\u00f9 h\u1ee3p v\u1edbi h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 ho\u1eb7c quy\u1ebft \u0111\u1ecbnh tr\u1ea3 th\u01b0\u1edfng. \u0110\u1ed1i v\u1edbi thu nh\u1eadp tr\u1ea3 \u0111\u1ecbnh k\u1ef3 nh\u01b0 l\u01b0\u01a1ng th\u00e1ng, th\u1eddi \u0111i\u1ec3m n\u00e0y th\u01b0\u1eddng tr\u00f9ng v\u1edbi ng\u00e0y tr\u1ea3 l\u01b0\u01a1ng th\u1ef1c t\u1ebf ghi tr\u00ean b\u1ea3ng l\u01b0\u01a1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c khi h\u1ea1ch to\u00e1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i l\u01b0u gi\u1eef ch\u1ee9ng t\u1eeb ch\u1ee9ng minh t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng, bao g\u1ed3m b\u1ea3ng ni\u00eam y\u1ebft t\u1ef7 gi\u00e1 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i t\u1ea1i \u0111\u00fang ng\u00e0y ph\u00e1t sinh thu nh\u1eadp, ho\u1eb7c b\u1ea3n in t\u1ef7 gi\u00e1 trung t\u00e2m t\u1eeb C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc. Thi\u1ebfu ch\u1ee9ng t\u1eeb n\u00e0y l\u00e0 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p b\u1ecb \u1ea5n \u0111\u1ecbnh l\u1ea1i s\u1ed1 thu\u1ebf khi thanh tra.<\/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 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 t\u1ef7 gi\u00e1 d\u00f9ng \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP v\u1edbi t\u1ef7 gi\u00e1 d\u00f9ng \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, v\u00ec hai m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn hai k\u1ebft qu\u1ea3 quy \u0111\u1ed5i kh\u00e1c nhau trong c\u00f9ng m\u1ed9t giao d\u1ecbch.<\/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 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/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;\">Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7 ban h\u00e0nh, n\u0103m 2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 17 quy \u0111\u1ecbnh quy \u0111\u1ed5i thu nh\u1eadp ch\u1ecbu thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 v\u00e0 kh\u00f4ng b\u1eb1ng ti\u1ec1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 51<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo n\u0103m, c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n quy\u1ebft to\u00e1n v\u00e0 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 66<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa theo n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c theo 12 th\u00e1ng li\u00ean t\u1ee5c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u51fd 99\/2025\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee5c 1.2 kho\u1ea3n 1, t\u00e0i kho\u1ea3n 413<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u00e0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc \u0111\u00e2y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ban h\u00e0nh tr\u01b0\u1edbc hi\u1ec7u l\u1ef1c c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan g\u00ec \u0111\u1ebfn t\u1ef7 gi\u00e1?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c quy \u0111\u1ed5i \u0111\u00fang t\u1ef7 gi\u00e1 t\u00ednh <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> m\u1edbi nh\u1ea5t ch\u1ec9 th\u1ef1c s\u1ef1 c\u00f3 \u00fd ngh\u0129a khi s\u1ed1 li\u1ec7u \u0111\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o \u0111\u00fang k\u1ef3 quy\u1ebft to\u00e1n. Theo \u0110i\u1ec1u 51 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp v\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m quy\u1ebft to\u00e1n thu\u1ebf theo n\u0103m, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf m\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb thu\u1ebf v\u00e0o k\u1ef3 sau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u00f3 th\u00eam thu nh\u1eadp \u1edf n\u01a1i kh\u00e1c, ph\u1ea7n thu nh\u1eadp n\u00e0y b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 15 tri\u1ec7u \u0111\u1ed3ng v\u00e0 \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 10% tr\u00ean thu nh\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 50 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u1ef1a ch\u1ecdn quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf, h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf s\u1ebd h\u1ed7 tr\u1ee3 t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 ngu\u1ed3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u00e1t sinh trong n\u0103m v\u00e0 tr\u1eeb \u0111i s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thay<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 51, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay, k\u1ec3 c\u1ea3 khi kh\u00f4ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 th\u00e1ng trong n\u0103m, n\u1ebfu thu\u1ed9c m\u1ed9t trong hai 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;\">Ch\u1ec9 c\u00f3 m\u1ed9t ngu\u1ed3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t t\u1ed5 ch\u1ee9c v\u00e0 \u0111ang th\u1ef1c t\u1ebf l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n, k\u1ec3 c\u1ea3 khi \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n do t\u1ed5 ch\u1ee9c c\u0169 s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 c\u00f3 m\u1ed9t ngu\u1ed3n thu nh\u1eadp n\u00eau tr\u00ean v\u00e0 c\u00f3 th\u00eam ngu\u1ed3n thu nh\u1eadp kh\u00e1c \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 51.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c t\u1ef1 quy\u1ebft to\u00e1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 3 \u0110i\u1ec1u 51, c\u00e1 nh\u00e2n ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf n\u1ebfu c\u00f3 \u0111\u1ec1 ngh\u1ecb gi\u1ea3m thu\u1ebf do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o theo \u0110i\u1ec1u 40, ho\u1eb7c c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb theo \u0110i\u1ec1u 49 m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf mu\u1ed1n th\u1ef1c hi\u1ec7n gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf. H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n v\u00e0 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, theo kho\u1ea3n 4 c\u00f9ng \u0111i\u1ec1u.<\/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;\">, \u0111\u00e2y l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ed1i v\u1edbi chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i nh\u1eadn thu nh\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 t\u1eeb nhi\u1ec1u ngu\u1ed3n, v\u00ec vi\u1ec7c quy \u0111\u1ed5i t\u1ef7 gi\u00e1 sai \u1edf b\u1ea5t k\u1ef3 ngu\u1ed3n thu nh\u1eadp n\u00e0o c\u0169ng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn k\u1ebft qu\u1ea3 quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m, d\u00f9 c\u00e1 nh\u00e2n \u0111\u00f3 t\u1ef1 quy\u1ebft to\u00e1n hay \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c chi tr\u1ea3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song v\u1edbi vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t, doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n c\u00f2n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf, v\u00ec t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng t\u1ea1i t\u1eebng th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp ph\u1ea3i \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p theo \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 66 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6309\u7167\u65e5\u5386\u5e74\u8ba1\u7b97\u7684\u7eb3\u7a0e\u671f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh v\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n. N\u1ebfu trong m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch, c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y trong n\u0103m d\u01b0\u01a1ng l\u1ecbch<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y trong m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch, 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\u1ea1t t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean, k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t. T\u1eeb n\u0103m th\u1ee9 hai tr\u1edf \u0111i, k\u1ef3 t\u00ednh thu\u1ebf c\u0103n c\u1ee9 theo n\u0103m d\u01b0\u01a1ng l\u1ecbch n\u1ebfu c\u00e1 nh\u00e2n ti\u1ebfp t\u1ee5c \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u01b0 tr\u00fa. S\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m t\u00ednh thu\u1ebf th\u1ee9 hai \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p n\u0103m t\u00ednh thu\u1ebf th\u1ee9 2 = S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m t\u00ednh thu\u1ebf th\u1ee9 2 tr\u1eeb S\u1ed1 thu\u1ebf t\u00ednh tr\u00f9ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m t\u00ednh thu\u1ebf th\u1ee9 2 b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a n\u0103m t\u00ednh thu\u1ebf th\u1ee9 2 nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, c\u00f2n s\u1ed1 thu\u1ebf t\u00ednh tr\u00f9ng \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m t\u00ednh thu\u1ebf th\u1ee9 nh\u1ea5t chia cho 12 r\u1ed3i nh\u00e2n v\u1edbi s\u1ed1 th\u00e1ng t\u00ednh tr\u00f9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u1ef3 t\u00ednh thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng mang t\u00ednh ch\u1ea5t \u0111\u1ecbnh k\u1ef3, g\u1ed3m thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n k\u1ec3 c\u1ea3 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, thu nh\u1eadp t\u1eeb ti\u1ec1n b\u1ea3n quy\u1ec1n, thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c. V\u1edbi nh\u00f3m thu nh\u1eadp n\u00e0y, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t theo \u0110i\u1ec1u 17 ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ri\u00eang cho t\u1eebng l\u1ea7n ph\u00e1t sinh, kh\u00f4ng g\u1ed9p chung theo th\u00e1ng hay theo n\u0103m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1ch t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf khi quy \u0111\u1ed5i t\u1ef7 gi\u00e1 &#8211; V\u00ed d\u1ee5 th\u1ef1c t\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n nhi\u1ec1u k\u1ebf to\u00e1n c\u00f2n l\u00fang t\u00fang nh\u1ea5t khi l\u1ea7n \u0111\u1ea7u ti\u1ebfp c\u1eadn quy \u0111\u1ecbnh m\u1edbi. Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i l\u00e0 l\u1ea5y \u0111\u00fang t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng n\u01a1i m\u1edf t\u00e0i kho\u1ea3n chi tr\u1ea3, t\u1ea1i \u0111\u00fang ng\u00e0y ph\u00e1t sinh thu nh\u1eadp, kh\u00f4ng ph\u1ea3i t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n th\u00e1ng hay t\u1ef7 gi\u00e1 b\u00e1n ra.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 t\u00ednh to\u00e1n c\u1ee5 th\u1ec3<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p FDI \u1edf B\u00ecnh D\u01b0\u01a1ng nh\u1eadn l\u01b0\u01a1ng 3.000 USD m\u1ed7i th\u00e1ng, chi tr\u1ea3 qua t\u00e0i kho\u1ea3n m\u1edf t\u1ea1i m\u1ed9t ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i Vi\u1ec7t Nam. V\u00e0o ng\u00e0y tr\u1ea3 l\u01b0\u01a1ng, t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng n\u00e0y ni\u00eam y\u1ebft l\u00e0 25.400 \u0111\u1ed3ng m\u1ed9t USD. Thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng 3.000 nh\u00e2n 25.400, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 76.200.000 \u0111\u1ed3ng. To\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i kh\u1ea5u tr\u1eeb s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf s\u1ed1 ti\u1ec1n quy \u0111\u1ed5i n\u00e0y, kh\u00f4ng d\u1ef1a tr\u00ean t\u1ef7 gi\u00e1 c\u00f4ng b\u1ed1 t\u1ea1i c\u00e1c ngu\u1ed3n kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p chi tr\u1ea3 thu nh\u1eadp kh\u00f4ng m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i Vi\u1ec7t Nam, v\u00ed d\u1ee5 c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i chuy\u1ec3n ti\u1ec1n tr\u1ef1c ti\u1ebfp cho chuy\u00ean gia, k\u1ebf to\u00e1n ph\u1ea3i tra c\u1ee9u t\u1ef7 gi\u00e1 trung t\u00e2m VND\/USD do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1 t\u1ea1i \u0111\u00fang ng\u00e0y ph\u00e1t sinh thu nh\u1eadp \u0111\u1ec3 quy \u0111\u1ed5i, thay v\u00ec d\u00f9ng t\u1ef7 gi\u00e1 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i b\u1ea5t k\u1ef3.<\/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; width: 23.7473%;\"><b>Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh thu nh\u1eadp<\/b><\/td>\n<td style=\"text-align: center; width: 25.2724%;\"><b>Lo\u1ea1i t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng<\/b><\/td>\n<td style=\"text-align: center; width: 29.557%;\"><b>Ngu\u1ed3n x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1<\/b><\/td>\n<td style=\"text-align: center; width: 20.5519%;\"><b>\u7533\u8bf7\u65f6\u95f4<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.7473%;\"><span style=\"font-weight: 400;\">Chi tr\u1ea3 qua t\u00e0i kho\u1ea3n m\u1edf t\u1ea1i Vi\u1ec7t Nam<\/span><\/td>\n<td style=\"text-align: center; width: 25.2724%;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 mua v\u00e0o<\/span><\/td>\n<td style=\"text-align: center; width: 29.557%;\"><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i m\u1edf t\u00e0i kho\u1ea3n<\/span><\/td>\n<td style=\"text-align: center; width: 20.5519%;\"><span style=\"font-weight: 400;\">Ng\u00e0y ph\u00e1t sinh thu nh\u1eadp<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.7473%;\"><span style=\"font-weight: 400;\">Chi tr\u1ea3 kh\u00f4ng m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i Vi\u1ec7t Nam<\/span><\/td>\n<td style=\"text-align: center; width: 25.2724%;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 trung t\u00e2m ho\u1eb7c t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o<\/span><\/td>\n<td style=\"text-align: center; width: 29.557%;\"><span style=\"font-weight: 400;\">C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<td style=\"text-align: center; width: 20.5519%;\"><span style=\"font-weight: 400;\">Ng\u00e0y ph\u00e1t sinh thu nh\u1eadp<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.7473%;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp b\u1eb1ng hi\u1ec7n v\u1eadt, d\u1ecbch v\u1ee5<\/span><\/td>\n<td style=\"text-align: center; width: 25.2724%;\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb giao d\u1ecbch th\u00f4ng th\u01b0\u1eddng tr\u00ean th\u1ecb tr\u01b0\u1eddng<\/span><\/td>\n<td style=\"text-align: center; width: 29.557%;\"><span style=\"font-weight: 400;\">Gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng<\/span><\/td>\n<td style=\"text-align: center; width: 20.5519%;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.7473%;\"><span style=\"font-weight: 400;\">Ghi s\u1ed5 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"text-align: center; width: 25.2724%;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf ho\u1eb7c t\u1ef7 gi\u00e1 ghi s\u1ed5<\/span><\/td>\n<td style=\"text-align: center; width: 29.557%;\"><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center; width: 20.5519%;\"><span style=\"font-weight: 400;\">Theo n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p FDI x\u1eed l\u00fd t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 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 Y, doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 Nh\u1eadt B\u1ea3n t\u1ea1i \u0110\u1ed3ng Nai, tr\u1ea3 l\u01b0\u01a1ng cho 15 chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i b\u1eb1ng \u0111\u1ed3ng Y\u00ean Nh\u1eadt, chuy\u1ec3n th\u1eb3ng t\u1eeb c\u00f4ng ty m\u1eb9 t\u1ea1i Nh\u1eadt B\u1ea3n, kh\u00f4ng qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u1ea5n \u0111\u1ec1 ph\u00e1t sinh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n, k\u1ebf to\u00e1n c\u00f4ng ty \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 b\u00e1n ra c\u1ee7a m\u1ed9t ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i trong n\u01b0\u1edbc \u0111\u1ec3 quy \u0111\u1ed5i thu nh\u1eadp ch\u1ecbu thu\u1ebf, d\u1eabn \u0111\u1ebfn s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb cao h\u01a1n m\u1ee9c \u0111\u00fang quy \u0111\u1ecbnh trong nhi\u1ec1u th\u00e1ng li\u00ean ti\u1ebfp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i <\/span><b>\u7537\u4eba<\/b><span style=\"font-weight: 400;\"> r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 chi tr\u1ea3, x\u00e1c \u0111\u1ecbnh c\u00f4ng ty m\u1eb9 t\u1ea1i Nh\u1eadt B\u1ea3n kh\u00f4ng m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i Vi\u1ec7t Nam, do \u0111\u00f3 ph\u1ea3i \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o gi\u1eefa \u0110\u1ed3ng Vi\u1ec7t Nam v\u1edbi Y\u00ean Nh\u1eadt theo c\u00f4ng b\u1ed1 c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc, thay v\u00ec t\u1ef7 gi\u00e1 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i. MAN h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p x\u00e2y d\u1ef1ng l\u1ea1i b\u1ea3ng t\u00ednh l\u01b0\u01a1ng, l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb t\u1ef7 gi\u00e1 theo t\u1eebng k\u1ef3 tr\u1ea3 l\u01b0\u01a1ng v\u00e0 \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1c th\u00e1ng \u0111\u00e3 t\u00ednh sai.<\/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;\">S\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb th\u1eeba c\u1ee7a 15 chuy\u00ean gia \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i ch\u00ednh x\u00e1c, l\u00e0m c\u01a1 s\u1edf ho\u00e0n thu\u1ebf khi quy\u1ebft to\u00e1n n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a gi\u00fap k\u1ef3 thanh tra thu\u1ebf ti\u1ebfp theo c\u1ee7a doanh nghi\u1ec7p di\u1ec5n ra kh\u00f4ng ph\u00e1t sinh truy thu li\u00ean quan \u0111\u1ebfn t\u1ef7 gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c th\u1eddi gian \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u khi quy\u1ebft to\u00e1n thu\u1ebf n\u0103m, do to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb t\u1ef7 gi\u00e1 \u0111\u00e3 \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 theo t\u1eebng k\u1ef3.<\/span><\/li>\n<\/ul>\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 v\u00e0 c\u00e1ch ph\u00f2ng tr\u00e1nh<\/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 l\u01b0u \u00fd ba r\u1ee7i ro ch\u00ednh li\u00ean quan \u0111\u1ebfn t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u00e0 doanh nghi\u1ec7p hay m\u1eafc ph\u1ea3i.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: Nh\u1ea7m l\u1eabn gi\u1eefa t\u1ef7 gi\u00e1 mua v\u00e0o v\u00e0 t\u1ef7 gi\u00e1 b\u00e1n ra: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n quen d\u00f9ng t\u1ef7 gi\u00e1 b\u00e1n ra khi h\u1ea1ch to\u00e1n chi ph\u00ed, d\u1eabn \u0111\u1ebfn \u00e1p d\u1ee5ng nh\u1ea7m sang vi\u1ec7c quy \u0111\u1ed5i thu nh\u1eadp ch\u1ecbu thu\u1ebf. Vi\u1ec7c n\u00e0y l\u00e0m t\u0103ng sai s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb, t\u1ea1o r\u1ee7i ro tranh ch\u1ea5p v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng khi h\u1ecd \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: Kh\u00f4ng l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb t\u1ef7 gi\u00e1 t\u1ea1i \u0111\u00fang th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp: <\/b><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf khi thanh tra th\u01b0\u1eddng y\u00eau c\u1ea7u doanh nghi\u1ec7p xu\u1ea5t tr\u00ecnh b\u1ea3ng ni\u00eam y\u1ebft t\u1ef7 gi\u00e1 t\u1ea1i \u0111\u00fang ng\u00e0y tr\u1ea3 thu nh\u1eadp. N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 ghi l\u1ea1i t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n th\u00e1ng m\u00e0 kh\u00f4ng l\u01b0u ch\u1ee9ng t\u1eeb ng\u00e0y ph\u00e1t sinh c\u1ee5 th\u1ec3, kho\u1ea3n ch\u00eanh l\u1ec7ch c\u00f3 th\u1ec3 b\u1ecb \u1ea5n \u0111\u1ecbnh l\u1ea1i theo h\u01b0\u1edbng b\u1ea5t l\u1ee3i.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: \u00c1p d\u1ee5ng sai t\u1ef7 gi\u00e1 cho kho\u1ea3n thu nh\u1eadp t\u1eeb t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i Vi\u1ec7t Nam: <\/b><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn \u1edf c\u00e1c doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty m\u1eb9 chuy\u1ec3n l\u01b0\u01a1ng tr\u1ef1c ti\u1ebfp t\u1eeb n\u01b0\u1edbc ngo\u00e0i. K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c vi\u1ec7c t\u1ed5 ch\u1ee9c chi tr\u1ea3 c\u00f3 m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i Vi\u1ec7t Nam hay kh\u00f4ng tr\u01b0\u1edbc khi ch\u1ecdn lo\u1ea1i t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng, tr\u00e1nh \u00e1p d\u1ee5ng m\u1eb7c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i trong n\u01b0\u1edbc cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p.<\/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;\">Vi\u1ec7c n\u1eafm r\u00f5 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb truy thu ho\u1eb7c x\u1eed ph\u1ea1t khi c\u01a1 quan thu\u1ebf thanh tra h\u1ed3 s\u01a1 ti\u1ec1n l\u01b0\u01a1ng c\u00f3 y\u1ebfu t\u1ed1 ngo\u1ea1i t\u1ec7. \u0110\u00e2y l\u00e0 n\u1ed9i dung t\u01b0\u1edfng ch\u1eebng \u0111\u01a1n gi\u1ea3n nh\u01b0ng l\u1ea1i ti\u1ec1m \u1ea9n nhi\u1ec1u \u0111i\u1ec3m d\u1ec5 sai s\u00f3t trong th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh, \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n ph\u1ea3i c\u1eadp nh\u1eadt li\u00ean t\u1ee5c v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7.<\/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 &#8211; 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;\"> &#8211; S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN &#8211; 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\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t \u00e1p d\u1ee5ng t\u1eeb v\u0103n b\u1ea3n n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, quy \u0111\u1ecbnh v\u1ec1 quy \u0111\u1ed5i thu nh\u1eadp ch\u1ecbu thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam, thay th\u1ebf c\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ef7 gi\u00e1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p l\u1ea5y t\u1ef7 gi\u00e1 mua v\u00e0o hay t\u1ef7 gi\u00e1 b\u00e1n ra \u0111\u1ec3 t\u00ednh thu\u1ebf?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u1eaft bu\u1ed9c l\u1ea5y t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i m\u1edf t\u00e0i kho\u1ea3n chi tr\u1ea3 thu nh\u1eadp, kh\u00f4ng d\u00f9ng t\u1ef7 gi\u00e1 b\u00e1n ra.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ebfu c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i chuy\u1ec3n l\u01b0\u01a1ng tr\u1ef1c ti\u1ebfp, kh\u00f4ng qua t\u00e0i kho\u1ea3n t\u1ea1i Vi\u1ec7t Nam th\u00ec t\u00ednh t\u1ef7 gi\u00e1 th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng t\u1ef7 gi\u00e1 trung t\u00e2m c\u1ee7a \u0110\u1ed3ng Vi\u1ec7t Nam v\u1edbi \u0110\u00f4 la M\u1ef9, ho\u1eb7c t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o v\u1edbi ngo\u1ea1i t\u1ec7 kh\u00e1c do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu nh\u1eadp nh\u1eadn b\u1eb1ng hi\u1ec7n v\u1eadt c\u00f3 c\u1ea7n quy \u0111\u1ed5i t\u1ef7 gi\u00e1 kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7, m\u00e0 quy \u0111\u1ed5i theo gi\u00e1 tr\u1ecb giao d\u1ecbch th\u00f4ng th\u01b0\u1eddng tr\u00ean th\u1ecb tr\u01b0\u1eddng c\u1ee7a s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u1ef7 gi\u00e1 d\u00f9ng \u0111\u1ec3 t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 gi\u00e1 d\u00f9ng \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n c\u00f3 gi\u1ed1ng nhau kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ho\u00e0n to\u00e0n gi\u1ed1ng nhau. T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tu\u00e2n theo \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, trong khi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n tu\u00e2n theo nguy\u00ean t\u1eafc t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu c\u1ea3 hai \u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch gi\u1eefa b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 t\u1edd khai thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ai b\u1eaft bu\u1ed9c ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo n\u0103m?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 51 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp v\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf theo n\u0103m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u1ea5p h\u01a1n s\u1ed1 \u0111\u00e3 n\u1ed9p m\u00e0 kh\u00f4ng y\u00eau c\u1ea7u ho\u00e0n ho\u1eb7c b\u00f9 tr\u1eeb, ho\u1eb7c c\u00f3 thu nh\u1eadp kh\u00e1c b\u00ecnh qu\u00e2n th\u00e1ng kh\u00f4ng qu\u00e1 15 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb 10%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 66 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch n\u1ebfu c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u01b0 tr\u00fa trong n\u0103m \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y trong n\u0103m d\u01b0\u01a1ng l\u1ecbch nh\u01b0ng \u0111\u1ee7 183 ng\u00e0y trong 12 th\u00e1ng li\u00ean t\u1ee5c, k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean l\u00e0 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.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 quan t\u00e2m, \u0111\u1eb7c bi\u1ec7t sau khi Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 thay th\u1ebf c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7320,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,4],"tags":[],"class_list":["post-7316","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-tncn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7316","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=7316"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7316\/revisions"}],"predecessor-version":[{"id":7321,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7316\/revisions\/7321"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7320"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7316"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7316"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7316"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}