{"id":7322,"date":"2026-08-07T10:30:50","date_gmt":"2026-08-07T03:30:50","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7322"},"modified":"2026-08-07T10:30:50","modified_gmt":"2026-08-07T03:30:50","slug":"cong-van-6690","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-6690\/","title":{"rendered":"C\u00f4ng v\u0103n 6690\/CTH-QLDN4: \u01afu \u0111\u00e3i thu\u1ebf TNDN v\u00e0 thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp"},"content":{"rendered":"

C\u00f4ng v\u0103n 6690\/CTH-QLDN4<\/span><\/a> l\u00e0 v\u0103n b\u1ea3n do Thu\u1ebf th\u00e0nh ph\u1ed1 C\u1ea7n Th\u01a1 ban h\u00e0nh ng\u00e0y 28\/7\/2026, tr\u1ea3 l\u1eddi v\u01b0\u1edbng m\u1eafc c\u1ee7a doanh nghi\u1ec7p v\u1ec1 ch\u00ednh s\u00e1ch <\/span>\u589e\u503c\u7a0e<\/span><\/a> theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp v\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, \u0111\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u1eed l\u00fd ph\u1ea7n v\u00e0ng nguy\u00ean li\u1ec7u hao h\u1ee5t trong s\u1ea3n xu\u1ea5t. V\u0103n b\u1ea3n ph\u00e1t sinh t\u1eeb <\/span>C\u00f4ng v\u0103n 01\/CV-NL<\/span><\/a> ng\u00e0y 08\/7\/2026, trong \u0111\u00f3 doanh nghi\u1ec7p \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 hai nh\u00f3m n\u1ed9i dung: ch\u00ednh s\u00e1ch thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp v\u00e0 <\/span>\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0<\/span><\/a> theo quy \u0111\u1ecbnh m\u1edbi \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026.<\/span><\/p>\n

\u0110\u00e2y kh\u00f4ng ph\u1ea3i v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt m\u1edbi, m\u00e0 l\u00e0 c\u00f4ng v\u0103n tr\u1ea3 l\u1eddi mang t\u00ednh h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5, d\u1ef1a tr\u00ean c\u00e1c c\u0103n c\u1ee9 \u0111\u00e3 c\u00f3 t\u1ea1i Lu\u1eadt \u0110\u1ea7u t\u01b0, Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, <\/span>\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a> \u548c <\/span>\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a>. V\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u00f3m ng\u00e0nh ch\u1ebf t\u00e1c kim lo\u1ea1i qu\u00fd \u0111ang \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp, \u0111\u00e2y l\u00e0 t\u00e0i li\u1ec7u tham chi\u1ebfu quan tr\u1ecdng khi t\u1ef1 r\u00e0 so\u00e1t h\u1ed3 s\u01a1 \u01b0u \u0111\u00e3i thu\u1ebf v\u00e0 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf GTGT.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 6690\/CTH-QLDN4<\/b><\/h2>\n
\"T\u00f3m
T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 6690\/CTH-QLDN4<\/figcaption><\/figure>\n
    \n
  • C\u00f4ng v\u0103n 6690\/CTH-QLDN4 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a Thu\u1ebf th\u00e0nh ph\u1ed1 C\u1ea7n Th\u01a1, ban h\u00e0nh ng\u00e0y 28\/7\/2026, tr\u1ea3 l\u1eddi C\u00f4ng v\u0103n 01\/CV-NL ng\u00e0y 08\/7\/2026 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n
  • N\u1ed9i dung ch\u00ednh: \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi v\u00e0 c\u00e1ch x\u1eed l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi v\u00e0ng nguy\u00ean li\u1ec7u hao h\u1ee5t trong s\u1ea3n xu\u1ea5t.<\/span><\/li>\n
  • \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng tham kh\u1ea3o: doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, \u0111\u1eb7c bi\u1ec7t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, ch\u1ebf t\u00e1c kim lo\u1ea1i qu\u00fd s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u v\u00e0ng.<\/span><\/li>\n
  • C\u0103n c\u1ee9 ph\u00e1p l\u00fd: Lu\u1eadt \u0110\u1ea7u t\u01b0, Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/span><\/li>\n
  • Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i: doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1, \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c \u01b0u \u0111\u00e3i, kh\u00f4ng m\u1eb7c nhi\u00ean \u00e1p d\u1ee5ng theo y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n

    C\u00f4ng v\u0103n 6690\/CTH-QLDN4 l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a v\u00e0 b\u1ed1i c\u1ea3nh ban h\u00e0nh<\/b><\/h2>\n

    C\u00f4ng v\u0103n 6690\/CTH-QLDN4 l\u00e0 v\u0103n b\u1ea3n h\u00e0nh ch\u00ednh do Thu\u1ebf th\u00e0nh ph\u1ed1 C\u1ea7n Th\u01a1 ph\u00e1t h\u00e0nh nh\u1eb1m gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc c\u1ee5 th\u1ec3 c\u1ee7a m\u1ed9t doanh nghi\u1ec7p v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp v\u00e0 \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo quy \u0111\u1ecbnh m\u1edbi \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026. V\u0103n b\u1ea3n ra \u0111\u1eddi sau khi c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 01\/CV-NL ng\u00e0y 08\/7\/2026 t\u1eeb ph\u00eda doanh nghi\u1ec7p, \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3.<\/span><\/p>\n

    V\u1ec1 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd, c\u00f4ng v\u0103n tr\u1ea3 l\u1eddi lo\u1ea1i n\u00e0y kh\u00f4ng t\u1ea1o ra quy ph\u1ea1m ph\u00e1p lu\u1eadt m\u1edbi. N\u00f3 ch\u1ec9 nh\u1eafc l\u1ea1i v\u00e0 \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh \u0111\u00e3 ban h\u00e0nh tr\u01b0\u1edbc \u0111\u00f3 v\u00e0o t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 c\u1ee7a ng\u01b0\u1eddi h\u1ecfi. V\u00ec v\u1eady, khi tham kh\u1ea3o C\u00f4ng v\u0103n 6690\/CTH-QLDN4, doanh nghi\u1ec7p kh\u00e1c c\u1ea7n \u0111\u1ed1i chi\u1ebfu xem t\u00ecnh hu\u1ed1ng c\u1ee7a m\u00ecnh c\u00f3 t\u01b0\u01a1ng \u0111\u1ed3ng hay kh\u00f4ng, thay v\u00ec \u00e1p d\u1ee5ng m\u00e1y m\u00f3c.<\/span><\/p>\n

    Ai ban h\u00e0nh v\u00e0 v\u0103n b\u1ea3n n\u00e0o \u0111\u01b0\u1ee3c vi\u1ec7n d\u1eabn trong C\u00f4ng v\u0103n 6690\/CTH-QLDN4?<\/b><\/p>\n

    C\u01a1 quan ban h\u00e0nh l\u00e0 Thu\u1ebf th\u00e0nh ph\u1ed1 C\u1ea7n Th\u01a1, \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp tr\u00ean \u0111\u1ecba b\u00e0n. N\u1ed9i dung c\u00f4ng v\u0103n vi\u1ec7n d\u1eabn c\u00e1c c\u0103n c\u1ee9 ch\u00ednh g\u1ed3m quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Lu\u1eadt \u0110\u1ea7u t\u01b0 v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u00f9ng \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP v\u00e0 \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP li\u00ean quan \u0111\u1ebfn x\u1eed l\u00fd hao h\u1ee5t nguy\u00ean li\u1ec7u v\u00e0ng trong s\u1ea3n xu\u1ea5t.<\/span><\/p>\n

    V\u00ec sao doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m \u0111\u1ebfn C\u00f4ng v\u0103n 6690\/CTH-QLDN4?<\/b><\/h2>\n

    Nhi\u1ec1u doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, \u0111\u1eb7c bi\u1ec7t nh\u00f3m ch\u1ebf t\u00e1c trang s\u1ee9c v\u00e0 kim lo\u1ea1i qu\u00fd, \u0111ang g\u1eb7p kh\u00f3 khi x\u00e1c \u0111\u1ecbnh m\u00ecnh c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi hay kh\u00f4ng. Sai s\u00f3t trong kh\u00e2u n\u00e0y d\u1eabn \u0111\u1ebfn hai r\u1ee7i ro tr\u00e1i ng\u01b0\u1ee3c: ho\u1eb7c b\u1ecf l\u1ee1 quy\u1ec1n l\u1ee3i \u01b0u \u0111\u00e3i h\u1ee3p ph\u00e1p, ho\u1eb7c k\u00ea khai \u01b0u \u0111\u00e3i sai v\u00e0 b\u1ecb truy thu khi quy\u1ebft to\u00e1n.<\/span><\/p>\n

    Theo c\u00e1c chuy\u00ean gia t\u1ea1i <\/span>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b>, vi\u1ec7c c\u01a1 quan thu\u1ebf nh\u1ea5n m\u1ea1nh nguy\u00ean t\u1eafc “doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n, t\u1ef1 k\u00ea khai v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m” trong C\u00f4ng v\u0103n 6690\/CTH-QLDN4 ph\u1ea3n \u00e1nh \u0111\u00fang tinh th\u1ea7n qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh: c\u01a1 ch\u1ebf t\u1ef1 khai, t\u1ef1 n\u1ed9p, h\u1eadu ki\u1ec3m. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7t g\u00e1nh n\u1eb7ng ch\u1ee9ng minh l\u00ean vai doanh nghi\u1ec7p nhi\u1ec1u h\u01a1n l\u00e0 ch\u1edd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1eebng tr\u01b0\u1eddng h\u1ee3p t\u1eeb c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

    V\u1edbi nh\u00f3m doanh nghi\u1ec7p c\u00f3 nguy\u00ean li\u1ec7u \u0111\u1eb7c th\u00f9 nh\u01b0 v\u00e0ng, vi\u1ec7c x\u1eed l\u00fd ph\u1ea7n hao h\u1ee5t trong s\u1ea3n xu\u1ea5t c\u00f2n li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn gi\u00e1 v\u1ed1n, gi\u00e1 t\u00ednh thu\u1ebf GTGT v\u00e0 s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p. X\u1eed l\u00fd sai ph\u1ea7n n\u00e0y \u1ea3nh h\u01b0\u1edfng d\u00e2y chuy\u1ec1n \u0111\u1ebfn nhi\u1ec1u ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/p>\n

    \u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng t\u1eeb n\u1ed9i dung C\u00f4ng v\u0103n 6690\/CTH-QLDN4?<\/b><\/h2>\n

    C\u00f4ng v\u0103n 6690\/CTH-QLDN4 tr\u1ef1c ti\u1ebfp tr\u1ea3 l\u1eddi cho m\u1ed9t doanh nghi\u1ec7p c\u1ee5 th\u1ec3 t\u1ea1i C\u1ea7n Th\u01a1, nh\u01b0ng n\u1ed9i dung mang t\u00ednh tham kh\u1ea3o r\u1ed9ng cho c\u00e1c nh\u00f3m sau:<\/span><\/p>\n

      \n
    • Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111ang trong qu\u00e1 tr\u00ecnh x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n
    • Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, gia c\u00f4ng s\u1eed d\u1ee5ng v\u00e0ng l\u00e0m nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o v\u00e0 ph\u00e1t sinh hao h\u1ee5t trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t.<\/span><\/li>\n
    • K\u1ebf to\u00e1n tr\u01b0\u1edfng, k\u1ebf to\u00e1n thu\u1ebf c\u1ea7n \u0111\u1ed1i chi\u1ebfu c\u00e1ch c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng di\u1ec5n gi\u1ea3i quy \u0111\u1ecbnh v\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 v\u00e0 gi\u00e1 t\u00ednh thu\u1ebf GTGT.<\/span><\/li>\n
    • Doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp, c\u1ea7n hi\u1ec3u r\u00f5 nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n

      \u6ce8\u610f\u4e8b\u9879\uff1a <\/span>c\u00f4ng v\u0103n n\u00e0y kh\u00f4ng thay th\u1ebf Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 hay v\u0103n b\u1ea3n ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0<\/b>. N\u00f3 ch\u1ec9 kh\u1eb3ng \u0111\u1ecbnh l\u1ea1i nguy\u00ean t\u1eafc r\u1eb1ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN g\u1eafn li\u1ec1n v\u1edbi vi\u1ec7c doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00e1c gi\u1ea5y t\u1edd ph\u00e1p l\u00fd \u0111\u00f3 hay kh\u00f4ng.<\/span><\/p>\n

      \u0110i\u1ec1u ki\u1ec7n v\u00e0 th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 6690\/CTH-QLDN4<\/b><\/h2>\n
      \"\u0110i\u1ec1u
      \u0110i\u1ec1u ki\u1ec7n v\u00e0 th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 6690\/CTH-QLDN4<\/figcaption><\/figure>\n

      Theo n\u1ed9i dung c\u00f4ng v\u0103n, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ch\u1ec9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p khi \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau. \u0110\u00e2y l\u00e0 ph\u1ea7n doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t k\u1ef9 tr\u01b0\u1edbc khi k\u00ea khai \u01b0u \u0111\u00e3i.<\/span><\/p>\n

      Ba \u0111i\u1ec1u ki\u1ec7n c\u1ed1t l\u00f5i \u0111\u1ec3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN:<\/span><\/p>\n