{"id":7429,"date":"2026-08-13T10:08:13","date_gmt":"2026-08-13T03:08:13","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7429"},"modified":"2026-08-13T10:08:13","modified_gmt":"2026-08-13T03:08:13","slug":"ty-gia-tinh-thue-nha-thau-moi-nhat","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/ty-gia-tinh-thue-nha-thau-moi-nhat\/","title":{"rendered":"T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t t\u1eeb 1\/7\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/ty-gia-tinh-thue-nha-thau-moi-nhat-2026-theo-huong-dan-cuc-thue-nhu-the-nao-138100691.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026<\/span><\/a><span style=\"font-weight: 400;\"> \u0111ang l\u00e0 m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a c\u00e1c doanh nghi\u1ec7p h\u1ea1ch to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng \u0111\u01a1n v\u1ecb k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1. K\u1ec3 t\u1eeb 1\/7\/2026, khi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 c\u00f3 hi\u1ec7u l\u1ef1c, quy \u0111\u1ecbnh c\u0169 v\u1ec1 quy \u0111\u1ed5i thu nh\u1eadp t\u00ednh thu\u1ebf theo t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n (<\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025<\/span><\/a><span style=\"font-weight: 400;\">) kh\u00f4ng c\u00f2n \u00e1p d\u1ee5ng, khi\u1ebfn nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean v\u00e0 ch\u1ee7 doanh nghi\u1ec7p l\u00fang t\u00fang khi x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ch\u00ednh x\u00e1c \u0111\u1ec3 k\u00ea khai thu\u1ebf nh\u00e0 th\u1ea7u, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc kho\u1ea3ng tr\u1ed1ng h\u01b0\u1edbng d\u1eabn n\u00e0y, C\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi ch\u00ednh th\u1ee9c, d\u1eabn chi\u1ebfu c\u1ee5 th\u1ec3 c\u00e1c c\u0103n c\u1ee9 ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh \u0111\u1ec3 doanh nghi\u1ec7p \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n d\u01b0\u1edbi g\u00f3c nh\u00ecn chuy\u00ean m\u00f4n c\u1ee7a MAN &#8211; Master Accountant Network, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam, s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft quy \u0111\u1ecbnh m\u1edbi, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd li\u00ean quan v\u00e0 nh\u1eefng r\u1ee7i ro doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd khi x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u.<\/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 nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026<\/b><\/h2>\n<figure id=\"attachment_7432\" aria-describedby=\"caption-attachment-7432\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7432\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-ty-gia-tinh-thue-nha-thau-moi-nhat-2026.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-ty-gia-tinh-thue-nha-thau-moi-nhat-2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-ty-gia-tinh-thue-nha-thau-moi-nhat-2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-ty-gia-tinh-thue-nha-thau-moi-nhat-2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-ty-gia-tinh-thue-nha-thau-moi-nhat-2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-ty-gia-tinh-thue-nha-thau-moi-nhat-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7432\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026<\/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 nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026 l\u00e0 t\u1ef7 gi\u00e1 d\u00f9ng \u0111\u1ec3 quy \u0111\u1ed5i doanh thu, thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i sang \u0111\u1ed3ng Vi\u1ec7t Nam khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd: kho\u1ea3n 6 \u0110i\u1ec1u 12 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, kho\u1ea3n 3 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/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: t\u1eeb 1\/7\/2026, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt h\u1ea3i quan, kh\u00f4ng c\u00f2n d\u00f9ng t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n nh\u01b0 tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: b\u00ean Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u; nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i k\u00ea khai tr\u1ef1c ti\u1ebfp; doanh nghi\u1ec7p h\u1ea1ch to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 c\u00f3 giao d\u1ecbch v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed1c th\u1eddi gian c\u1ea7n l\u01b0u \u00fd: c\u00e1c t\u1edd khai \u0111\u0103ng k\u00fd t\u1eeb 1\/7\/2026 tr\u1edf \u0111i b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 theo h\u01b0\u1edbng d\u1eabn m\u1edbi, ch\u1ed1t theo tu\u1ea7n v\u00e0o ng\u00e0y th\u1ee9 N\u0103m.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026 \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a nh\u01b0 th\u1ebf n\u00e0o theo ph\u00e1p lu\u1eadt?<\/b><\/h2>\n<p>Theo kho\u1ea3n 6 \u0110i\u1ec1u 12 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt h\u1ea3i quan. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 C\u1ee5c Thu\u1ebf vi\u1ec7n d\u1eabn khi h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p v\u1ec1 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u. Theo \u0111\u00f3, t\u1eeb n\u0103m 2026, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u \u00e1p d\u1ee5ng theo t\u1ef7 gi\u00e1 h\u1ea3i quan, thay cho t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025.<\/p>\n<p>C\u1ee5 th\u1ec3, \u0110i\u1ec1u 1 <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\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/a> quy \u0111\u1ecbnh vi\u1ec7c khai, t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt h\u1ea3i quan. Theo kho\u1ea3n 3 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 t\u1ef7 gi\u00e1 mua v\u00e0o chuy\u1ec3n kho\u1ea3n c\u1ee7a Vietcombank, c\u00f4ng b\u1ed1 cu\u1ed1i ng\u00e0y th\u1ee9 N\u0103m c\u1ee7a tu\u1ea7n li\u1ec1n tr\u01b0\u1edbc.<\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\">\n<h3 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 6 \u0110i\u1ec1u 12 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025: t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u00e1p d\u1ee5ng theo ph\u00e1p lu\u1eadt h\u1ea3i quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP: quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh kho\u1ea3n 6 \u0110i\u1ec1u 12 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP), thu\u1ed9c \u0110i\u1ec1u 21 v\u1ec1 ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan: t\u1ef7 gi\u00e1 l\u00e0 t\u1ef7 gi\u00e1 mua v\u00e0o chuy\u1ec3n kho\u1ea3n c\u1ee7a Vietcombank H\u1ed9i s\u1edf ch\u00ednh, c\u00f4ng b\u1ed1 cu\u1ed1i ng\u00e0y th\u1ee9 N\u0103m tu\u1ea7n li\u1ec1n tr\u01b0\u1edbc, \u00e1p d\u1ee5ng cho c\u00e1c t\u1edd khai \u0111\u0103ng k\u00fd trong tu\u1ea7n k\u1ebf ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i t\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c Vietcombank c\u00f4ng b\u1ed1: \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1; n\u1ebfu ch\u01b0a c\u00f3 t\u1ef7 gi\u00e1 ch\u00e9o, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1ng ch\u00fa \u00fd, h\u01b0\u1edbng d\u1eabn n\u00e0y \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf kh\u1eb3ng \u0111\u1ecbnh ch\u00ednh th\u1ee9c t\u1ea1i Ch\u01b0\u01a1ng tr\u00ecnh h\u1ecfi \u0111\u00e1p tr\u1ef1c tuy\u1ebfn v\u1ec1 Ch\u00ednh s\u00e1ch Thu\u1ebf, H\u1ea3i quan d\u00e0nh cho doanh nghi\u1ec7p H\u00e0n Qu\u1ed1c, t\u1ed5 ch\u1ee9c ng\u00e0y 23\/7\/2026. Tr\u1ea3 l\u1eddi v\u01b0\u1edbng m\u1eafc c\u1ee7a m\u1ed9t doanh nghi\u1ec7p h\u1ea1ch to\u00e1n b\u1eb1ng USD, C\u1ee5c Thu\u1ebf x\u00e1c nh\u1eadn: t\u1eeb 1\/7\/2026, doanh nghi\u1ec7p c\u0103n c\u1ee9 t\u1ef7 gi\u00e1 theo ph\u00e1p lu\u1eadt h\u1ea3i quan \u0111\u1ec3 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u, thay v\u00ec t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n nh\u01b0 tr\u01b0\u1edbc. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 th\u1ef1c ti\u1ec5n gi\u00fap doanh nghi\u1ec7p y\u00ean t\u00e2m \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t, kh\u00f4ng c\u1ea7n ch\u1edd th\u00eam v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn ri\u00eang.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a \u0110i\u1ec1u 12 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i n\u1ed9i dung v\u1ec1 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u t\u1ea1i kho\u1ea3n 6, \u0110i\u1ec1u 12 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 c\u00f2n quy \u0111\u1ecbnh nhi\u1ec1u n\u1ed9i dung li\u00ean quan \u0111\u1ebfn khai thu\u1ebf, t\u00ednh thu\u1ebf m\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn chi ti\u1ebft thi h\u00e0nh. Doanh nghi\u1ec7p n\u00ean n\u1eafm t\u1ed5ng th\u1ec3 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a \u0111i\u1ec1u lu\u1eadt n\u00e0y \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u1ed3ng b\u1ed9, tr\u00e1nh ch\u1ec9 tra c\u1ee9u ri\u00eang l\u1ebb kho\u1ea3n 6 m\u00e0 b\u1ecf s\u00f3t c\u00e1c kho\u1ea3n li\u00ean quan.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 12: quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c, th\u00f4ng b\u00e1o thu\u1ebf, kho\u1ea3n thu kh\u00e1c do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 12: t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00e1c v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c th\u1ef1c hi\u1ec7n khai, n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c t\u1ea1i Vi\u1ec7t Nam tr\u1ef1c ti\u1ebfp ho\u1eb7c th\u00f4ng qua \u1ee7y quy\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 12: quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb, khai thay, n\u1ed9p thay ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u 12: tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00e9o d\u00e0i th\u1eddi gian gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 5 \u0110i\u1ec1u 12: c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p c\u00f3 sai, s\u00f3t \u0111\u01b0\u1ee3c khai b\u1ed5 sung trong th\u1eddi h\u1ea1n 5 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai, s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 6 \u0110i\u1ec1u 12: khai thu\u1ebf, khai b\u1ed5 sung, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, c\u01a1 quan h\u1ea3i quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, \u0111\u00e2y ch\u00ednh l\u00e0 c\u0103n c\u1ee9 \u00e1p d\u1ee5ng cho t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 7 \u0110i\u1ec1u 12: c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c khai, t\u00ednh thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026 quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang t\u1ef7 gi\u00e1 t\u00ednh <\/span><a href=\"https:\/\/thue.man.net.vn\/thue-nha-thau-2026\/\"><span style=\"font-weight: 400;\">thu\u1ebf nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026<\/span><\/a><span style=\"font-weight: 400;\"> \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 b\u00ean Vi\u1ec7t Nam ph\u1ea3i kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. \u00c1p d\u1ee5ng sai t\u1ef7 gi\u00e1, d\u00f9 ch\u1ec9 ch\u00eanh l\u1ec7ch nh\u1ecf, c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn s\u1ed1 thu\u1ebf k\u00ea khai kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u m\u00e0 c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu, k\u00e9o theo r\u1ee7i ro b\u1ecb truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, sau nhi\u1ec1u n\u0103m t\u01b0 v\u1ea5n thu\u1ebf cho c\u00e1c doanh nghi\u1ec7p FDI c\u00f3 ph\u00e1t sinh h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c th\u1ed1ng nh\u1ea5t m\u1ed9t ngu\u1ed3n t\u1ef7 gi\u00e1 tham chi\u1ebfu duy nh\u1ea5t, t\u1ee9c t\u1ef7 gi\u00e1 h\u1ea3i quan, gi\u00fap doanh nghi\u1ec7p gi\u1ea3m \u0111\u00e1ng k\u1ec3 th\u1eddi gian \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, b\u1ed9 ph\u1eadn thu\u1ebf v\u00e0 ng\u00e2n h\u00e0ng. \u0110\u00e2y c\u0169ng l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp x\u00e1c nh\u1eadn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026 kh\u00f4ng ch\u1ec9 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn c\u00e1c doanh nghi\u1ec7p tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, m\u00e0 c\u00f2n li\u00ean quan \u0111\u1ebfn nhi\u1ec1u nh\u00f3m ch\u1ee7 th\u1ec3 kh\u00e1c nhau trong chu\u1ed7i k\u00ea khai, n\u1ed9p thu\u1ebf.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, kh\u1ea5u tr\u1eeb ho\u1eb7c h\u1ed7n h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1, tr\u1ef1c ti\u1ebfp \u0111\u0103ng k\u00fd, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7, th\u01b0\u1eddng l\u00e0 \u0111\u00f4 la M\u1ef9, c\u00f3 ph\u00e1t sinh giao d\u1ecbch thanh to\u00e1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e3ng h\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i, h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam theo c\u00e1c m\u1eabu t\u1edd khai ri\u00eang.<\/span><\/li>\n<\/ul>\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 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026<\/b><\/h2>\n<figure id=\"attachment_7431\" aria-describedby=\"caption-attachment-7431\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7431\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Moc-thoi-gian-va-dieu-kien-ap-dung-ty-gia-tinh-thue-nha-thau-moi-nhat-2026.jpg\" alt=\"M\u1ed1c th\u1eddi gian v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Moc-thoi-gian-va-dieu-kien-ap-dung-ty-gia-tinh-thue-nha-thau-moi-nhat-2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Moc-thoi-gian-va-dieu-kien-ap-dung-ty-gia-tinh-thue-nha-thau-moi-nhat-2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Moc-thoi-gian-va-dieu-kien-ap-dung-ty-gia-tinh-thue-nha-thau-moi-nhat-2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Moc-thoi-gian-va-dieu-kien-ap-dung-ty-gia-tinh-thue-nha-thau-moi-nhat-2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Moc-thoi-gian-va-dieu-kien-ap-dung-ty-gia-tinh-thue-nha-thau-moi-nhat-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7431\" class=\"wp-caption-text\">M\u1ed1c th\u1eddi gian v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026 ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y 1\/7\/2026, th\u1eddi \u0111i\u1ec3m Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 c\u00f3 hi\u1ec7u l\u1ef1c. T\u1eeb m\u1ed1c n\u00e0y, doanh nghi\u1ec7p c\u0103n c\u1ee9 t\u1ef7 gi\u00e1 theo ph\u00e1p lu\u1eadt h\u1ea3i quan \u0111\u1ec3 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u, thay v\u00ec t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n nh\u01b0 giai \u0111o\u1ea1n tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo tu\u1ea7n: l\u1ea5y t\u1ef7 gi\u00e1 mua v\u00e0o chuy\u1ec3n kho\u1ea3n c\u1ee7a Vietcombank H\u1ed9i s\u1edf ch\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i ng\u00e0y th\u1ee9 N\u0103m c\u1ee7a tu\u1ea7n li\u1ec1n tr\u01b0\u1edbc. N\u1ebfu th\u1ee9 N\u0103m r\u01a1i v\u00e0o ng\u00e0y l\u1ec5 ho\u1eb7c ng\u00e0y ngh\u1ec9, t\u1ef7 gi\u00e1 cu\u1ed1i ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n tr\u01b0\u1edbc \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng thay th\u1ebf. M\u1ee9c t\u1ef7 gi\u00e1 n\u00e0y \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho to\u00e0n b\u1ed9 t\u1edd khai \u0111\u0103ng k\u00fd trong tu\u1ea7n k\u1ebf ti\u1ebfp, kh\u00f4ng thay \u0111\u1ed5i theo t\u1eebng ng\u00e0y ph\u00e1t sinh giao d\u1ecbch c\u1ee5 th\u1ec3.<\/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 nh\u00e0 th\u1ea7u n\u0103m 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026, doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p l\u00fd sau, \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 hi\u1ec7u l\u1ef1c v\u00e0 m\u1ee9c \u0111\u1ed9 chi ti\u1ebft h\u01b0\u1edbng d\u1eabn.<\/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 nh\u00e0 th\u1ea7u n\u0103m 2026<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 34.8584%;\"><b>\u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\n<td style=\"text-align: center; width: 24.9819%;\"><b>S\u1ed1 hi\u1ec7u \/ Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center; width: 39.3609%;\"><b>\u76f8\u5173\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 34.8584%;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/td>\n<td style=\"text-align: center; width: 24.9819%;\"><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i ban h\u00e0nh, hi\u1ec7u l\u1ef1c 1\/7\/2026<\/span><\/td>\n<td style=\"text-align: center; width: 39.3609%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 6 \u0110i\u1ec1u 12: t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo ph\u00e1p lu\u1eadt h\u1ea3i quan<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 34.8584%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center; width: 24.9819%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt QLT 2025<\/span><\/td>\n<td style=\"text-align: center; width: 39.3609%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 1: h\u01b0\u1edbng d\u1eabn chi ti\u1ebft kho\u1ea3n 6 \u0110i\u1ec1u 12, ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 34.8584%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi N\u0110 167\/2025\/N\u0110-CP)<\/span><\/td>\n<td style=\"text-align: center; width: 24.9819%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 21<\/span><\/td>\n<td style=\"text-align: center; width: 39.3609%;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh tr\u1ecb gi\u00e1 h\u1ea3i quan: t\u1ef7 gi\u00e1 Vietcombank c\u00f4ng b\u1ed1 theo tu\u1ea7n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 34.8584%;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center; width: 24.9819%;\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8<\/span><\/td>\n<td style=\"text-align: center; width: 39.3609%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn khai thu\u1ebf, h\u1ed3 s\u01a1 khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 34.8584%;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025<\/span><\/td>\n<td style=\"text-align: center; width: 24.9819%;\"><span style=\"font-weight: 400;\">\u65e7\u89c4\u5219<\/span><\/td>\n<td style=\"text-align: center; width: 39.3609%;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n th\u1ef1c t\u1ebf, kh\u00f4ng c\u00f2n l\u00e0 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u t\u1eeb 1\/7\/2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026 qua v\u00ed d\u1ee5 minh h\u1ecda<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed m\u1ed9t doanh nghi\u1ec7p t\u1ea1i Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng 50.000 USD, t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd v\u00e0o m\u1ed9t ng\u00e0y th\u1ee9 Ba b\u1ea5t k\u1ef3 trong tu\u1ea7n. Theo quy \u0111\u1ecbnh m\u1edbi, doanh nghi\u1ec7p ph\u1ea3i s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 mua v\u00e0o chuy\u1ec3n kho\u1ea3n do Vietcombank H\u1ed9i s\u1edf ch\u00ednh c\u00f4ng b\u1ed1 v\u00e0o cu\u1ed1i ng\u00e0y th\u1ee9 N\u0103m c\u1ee7a tu\u1ea7n li\u1ec1n tr\u01b0\u1edbc \u0111\u00f3, ch\u1ee9 kh\u00f4ng ph\u1ea3i t\u1ef7 gi\u00e1 t\u1ea1i \u0111\u00fang ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai hay ng\u00e0y thanh to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 \u0111\u1ecbnh t\u1ef7 gi\u00e1 c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3 l\u00e0 25.000 \u0111\u1ed3ng m\u1ed9t \u0111\u00f4 la M\u1ef9, doanh thu t\u00ednh thu\u1ebf quy \u0111\u1ed5i s\u1ebd l\u00e0 50.000 nh\u00e2n 25.000, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 1.250.000.000 \u0111\u1ed3ng, l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 b\u00ean Vi\u1ec7t Nam ph\u1ea3i kh\u1ea5u tr\u1eeb, n\u1ed9p thay. \u0110\u00e2y l\u00e0 v\u00ed d\u1ee5 minh h\u1ecda mang t\u00ednh nguy\u00ean t\u1eafc; t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf thay \u0111\u1ed5i theo t\u1eebng tu\u1ea7n n\u00ean doanh nghi\u1ec7p c\u1ea7n tra c\u1ee9u t\u1ef7 gi\u00e1 ch\u00ednh th\u1ee9c do Vietcombank c\u00f4ng b\u1ed1 t\u1ea1i \u0111\u00fang th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u tr\u01b0\u1edbc v\u00e0 sau ng\u00e0y 1\/7\/2026<\/b><\/h2>\n<figure id=\"attachment_7430\" aria-describedby=\"caption-attachment-7430\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7430\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-so-sanh-quy-dinh-ty-gia-tinh-thue-nha-thau-truoc-va-sau-ngay-1_7_2026.jpg\" alt=\"B\u1ea3ng so s\u00e1nh quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u tr\u01b0\u1edbc v\u00e0 sau ng\u00e0y 1\/7\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-so-sanh-quy-dinh-ty-gia-tinh-thue-nha-thau-truoc-va-sau-ngay-1_7_2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-so-sanh-quy-dinh-ty-gia-tinh-thue-nha-thau-truoc-va-sau-ngay-1_7_2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-so-sanh-quy-dinh-ty-gia-tinh-thue-nha-thau-truoc-va-sau-ngay-1_7_2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-so-sanh-quy-dinh-ty-gia-tinh-thue-nha-thau-truoc-va-sau-ngay-1_7_2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-so-sanh-quy-dinh-ty-gia-tinh-thue-nha-thau-truoc-va-sau-ngay-1_7_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7430\" class=\"wp-caption-text\">B\u1ea3ng so s\u00e1nh quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u tr\u01b0\u1edbc v\u00e0 sau ng\u00e0y 1\/7\/2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/7\/2026, quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf c\u00f3 thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd, \u0111\u1eb7c bi\u1ec7t khi \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u00f3m t\u1eaft nh\u1eefng \u0111i\u1ec3m kh\u00e1c bi\u1ec7t ch\u00ednh gi\u1eefa quy \u0111\u1ecbnh tr\u01b0\u1edbc v\u00e0 sau th\u1eddi \u0111i\u1ec3m n\u00e0y, gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng nh\u1eadn di\u1ec7n c\u0103n c\u1ee9 v\u00e0 ngu\u1ed3n t\u1ef7 gi\u00e1 c\u1ea7n \u00e1p d\u1ee5ng khi k\u00ea khai 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 quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u tr\u01b0\u1edbc v\u00e0 sau ng\u00e0y 1\/7\/2026<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1edbc 1\/7\/2026<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1eeb 1\/7\/2026<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 t\u1ef7 gi\u00e1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n th\u1ef1c t\u1ebf theo Th\u00f4ng t\u01b0 99\/2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf theo ph\u00e1p lu\u1eadt h\u1ea3i quan<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngu\u1ed3n c\u00f4ng b\u1ed1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ea1i ng\u00e2n h\u00e0ng doanh nghi\u1ec7p m\u1edf t\u00e0i kho\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 mua v\u00e0o chuy\u1ec3n kho\u1ea3n c\u1ee7a Vietcombank H\u1ed9i s\u1edf ch\u00ednh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ea7n su\u1ea5t c\u1eadp nh\u1eadt<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo t\u1eebng giao d\u1ecbch, t\u1eebng ng\u00e0y ph\u00e1t sinh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo tu\u1ea7n, ch\u1ed1t v\u00e0o cu\u1ed1i ng\u00e0y th\u1ee9 N\u0103m tu\u1ea7n li\u1ec1n tr\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9002\u7528\u6587\u4ef6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP s\u1eeda \u0111\u1ed5i<\/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 nh\u00e0 th\u1ea7u 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 FDI ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin t\u1ea1i H\u00e0 N\u1ed9i, h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n b\u1eb1ng USD, th\u01b0\u1eddng xuy\u00ean k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea chuy\u00ean gia t\u01b0 v\u1ea5n n\u01b0\u1edbc ngo\u00e0i v\u00e0 mua b\u1ea3n quy\u1ec1n ph\u1ea7n m\u1ec1m t\u1eeb nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i. Tr\u01b0\u1edbc ng\u00e0y 1\/7\/2026, c\u00f4ng ty \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ea1i ng\u00e0y thanh to\u00e1n \u0111\u1ec3 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u, khi\u1ebfn s\u1ed1 li\u1ec7u thay \u0111\u1ed5i li\u00ean t\u1ee5c v\u00e0 kh\u00f3 \u0111\u1ed1i chi\u1ebfu gi\u1eefa c\u00e1c k\u1ef3 k\u00ea khai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo t\u01b0 v\u1ea5n t\u1eeb MAN &#8211; Master Accountant Network, c\u00f4ng ty \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh theo ba b\u01b0\u1edbc: x\u00e2y d\u1ef1ng b\u1ea3ng theo d\u00f5i t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u c\u1eadp nh\u1eadt h\u00e0ng tu\u1ea7n theo t\u1ef7 gi\u00e1 Vietcombank c\u00f4ng b\u1ed1 m\u1ed7i th\u1ee9 N\u0103m; \u0111\u00e0o t\u1ea1o l\u1ea1i b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n thu\u1ebf v\u1ec1 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 tu\u1ea7n thay v\u00ec t\u1ef7 gi\u00e1 theo ng\u00e0y ph\u00e1t sinh; v\u00e0 r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111ang th\u1ef1c hi\u1ec7n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 m\u1edbi, tr\u00e1nh nh\u1ea7m l\u1eabn gi\u1eefa c\u00e1c t\u1edd khai tr\u01b0\u1edbc v\u00e0 sau 1\/7\/2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chu\u1ea9n h\u00f3a quy tr\u00ecnh gi\u00fap c\u00f4ng ty gi\u1ea3m th\u1eddi gian \u0111\u1ed1i chi\u1ebfu t\u1ef7 gi\u00e1 gi\u1eefa c\u00e1c t\u1edd khai t\u1eeb trung b\u00ecnh ba ng\u00e0y xu\u1ed1ng c\u00f2n n\u1eeda ng\u00e0y m\u1ed7i k\u1ef3 k\u00ea khai. Khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t h\u1ed3 s\u01a1 khai thu\u1ebf nh\u00e0 th\u1ea7u qu\u00fd III\/2026, to\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn kh\u1edbp v\u1edbi t\u1ef7 gi\u00e1 Vietcombank c\u00f4ng b\u1ed1, kh\u00f4ng ph\u00e1t sinh ch\u00eanh l\u1ec7ch ph\u1ea3i gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ph\u00e2n bi\u1ec7t t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u v\u1edbi c\u00e1c lo\u1ea1i t\u1ef7 gi\u00e1 \u0111\u1eb7c th\u00f9 kh\u00e1c<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 c\u00e1c ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn c\u00f2n quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng ri\u00eang cho m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 \u0111\u1ec3 tr\u00e1nh \u00e1p d\u1ee5ng nh\u1ea7m nguy\u00ean t\u1eafc.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u: c\u00f3 h\u01b0\u1edbng d\u1eabn t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ri\u00eang theo quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, kh\u00f4ng \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc t\u1ef7 gi\u00e1 h\u1ea3i quan n\u00eau tr\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed: t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn ri\u00eang do \u0111\u1eb7c th\u00f9 v\u1ec1 chu k\u1ef3 khai th\u00e1c v\u00e0 thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 theo h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u: \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 h\u1ea3i quan nh\u01b0 ph\u00e2n t\u00edch \u1edf tr\u00ean, c\u0169ng ch\u00ednh l\u00e0 nguy\u00ean t\u1eafc \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng t\u01b0\u01a1ng t\u1ef1 cho vi\u1ec7c t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p khai, t\u00ednh thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7: th\u1ef1c hi\u1ec7n theo kho\u1ea3n 7 \u0110i\u1ec1u 12 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec t\u1ed3n t\u1ea1i nhi\u1ec1u nguy\u00ean t\u1eafc t\u1ef7 gi\u00e1 song song, doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh \u0111\u1ed3ng th\u1eddi nhi\u1ec1u lo\u1ea1i giao d\u1ecbch, v\u1eeba nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, v\u1eeba thu\u00ea nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, v\u1eeba ch\u1ecbu thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, c\u1ea7n ph\u00e2n lo\u1ea1i r\u00f5 t\u1eebng kho\u1ea3n m\u1ee5c \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang t\u1ef7 gi\u00e1 t\u01b0\u01a1ng \u1ee9ng, tr\u00e1nh d\u00f9ng chung m\u1ed9t t\u1ef7 gi\u00e1 cho to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Khai thu\u1ebf, n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh c\u01a1 ch\u1ebf b\u00ean Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb, n\u1ed9p thay, <\/span><a href=\"https:\/\/thue.man.net.vn\/thong-tu-89-2026\/\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> c\u00f2n quy \u0111\u1ecbnh c\u01a1 ch\u1ebf nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i t\u1ef1 k\u00ea khai, t\u1ef1 n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp t\u1ea1i Vi\u1ec7t Nam, \u00e1p d\u1ee5ng ph\u1ed5 bi\u1ebfn v\u1edbi c\u00e1c n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 xuy\u00ean bi\u00ean gi\u1edbi. Theo kho\u1ea3n 1 \u0110i\u1ec1u 31 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, vi\u1ec7c khai thu\u1ebf, n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c nguy\u00ean t\u1eafc sau.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i k\u00ea khai tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c th\u00f4ng qua \u0111\u01a1n v\u1ecb nh\u1eadn \u1ee7y quy\u1ec1n; h\u1ed3 s\u01a1 khai thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 16 Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p sau khi ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c khai thu\u1ebf, n\u1ed9p thu\u1ebf m\u00e0 ph\u00e1t hi\u1ec7n sai, s\u00f3t, nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 16 Ph\u1ee5 l\u1ee5c I n\u00eau tr\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i n\u1ed9p thu\u1ebf b\u1eb1ng \u0111\u1ed3ng ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i v\u00e0o t\u00e0i kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo th\u00f4ng b\u00e1o tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1ea3m b\u1ea3o ghi \u0111\u00fang m\u00e3 \u0111\u1ecbnh danh kho\u1ea3n ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp g\u1eedi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba, nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ph\u1ea3i n\u1ed9p v\u00e0 ti\u1ec1n thu\u1ebf n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 4, 5 v\u00e0 kho\u1ea3n 6 \u0110i\u1ec1u 42 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-89-2026-TT-BTC-huong-dan-Luat-Quan-ly-thue-va-Nghi-dinh-252-2026-ND-CP-714011.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan li\u00ean quan x\u00e1c \u0111\u1ecbnh, c\u00f4ng b\u1ed1 t\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9 website c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i ch\u01b0a \u0111\u0103ng k\u00fd, k\u00ea khai, n\u1ed9p thu\u1ebf m\u00e0 c\u00f3 giao d\u1ecbch ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam; \u0111\u1ed3ng th\u1eddi ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 \u0111\u00f4n \u0111\u1ed1c k\u00ea khai, n\u1ed9p thu\u1ebf, truy thu thu\u1ebf v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh khi ph\u00e1t hi\u1ec7n k\u00ea khai kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026 \u00e1p d\u1ee5ng song song v\u1edbi hai c\u01a1 ch\u1ebf khai thu\u1ebf: b\u00ean Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb, n\u1ed9p thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, v\u00e0 nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i t\u1ef1 k\u00ea khai, t\u1ef1 n\u1ed9p tr\u1ef1c ti\u1ebfp. D\u00f9 theo c\u01a1 ch\u1ebf n\u00e0o, nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 theo ph\u00e1p lu\u1eadt h\u1ea3i quan v\u1eabn th\u1ed1ng nh\u1ea5t \u00e1p d\u1ee5ng khi quy \u0111\u1ed5i thu nh\u1eadp, doanh thu ch\u1ecbu thu\u1ebf sang \u0111\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC g\u1ed3m nh\u1eefng g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song v\u1edbi quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1, doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 <a href=\"https:\/\/thue.man.net.vn\/ho-so-khai-thue-nha-thau-nuoc-ngoai\/\">h\u1ed3 s\u01a1 khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/a> theo Ph\u1ee5 l\u1ee5c 1 ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, b\u1edfi t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026 ch\u1ec9 c\u00f3 \u00fd ngh\u0129a khi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u00fang v\u00e0o \u0111\u00fang lo\u1ea1i t\u1edd khai, \u0111\u00fang th\u1eddi \u0111i\u1ec3m k\u00ea khai.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf TNDN tr\u00ean c\u01a1 s\u1edf k\u00ea khai doanh thu, chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf: th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 4 v\u00e0 khai thu\u1ebf TNDN theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 6 c\u1ee7a Ph\u1ee5 l\u1ee5c I.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu, n\u1ed9p <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu t\u00ednh thu\u1ebf (ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp): h\u1ed3 s\u01a1 khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh ho\u1eb7c theo th\u00e1ng n\u1ebfu ph\u00e1t sinh nhi\u1ec1u l\u1ea7n d\u00f9ng M\u1eabu s\u1ed1 01\/NTNN, NCCNN k\u00e8m b\u1ea3n sao h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 \u0111\u1ed1i v\u1edbi l\u1ea7n khai \u0111\u1ea7u ti\u00ean; h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng d\u00f9ng M\u1eabu 02\/NTNN c\u00f9ng ph\u1ee5 l\u1ee5c 02-1\/NTNN (b\u1ea3ng k\u00ea c\u00e1c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i) v\u00e0 02-2\/NTNN (b\u1ea3ng k\u00ea c\u00e1c nh\u00e0 th\u1ea7u ph\u1ee5).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu (ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p): h\u1ed3 s\u01a1 khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh ho\u1eb7c theo th\u00e1ng d\u00f9ng M\u1eabu s\u1ed1 03\/NTNN k\u00e8m b\u1ea3n sao h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 \u0111\u1ed1i v\u1edbi l\u1ea7n khai \u0111\u1ea7u ti\u00ean; h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng d\u00f9ng M\u1eabu s\u1ed1 04\/NTNN c\u00f9ng ph\u1ee5 l\u1ee5c 02-2\/NTNN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e3ng h\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i: khai theo qu\u00fd b\u1eb1ng M\u1eabu s\u1ed1 01\/HKNN, k\u00e8m b\u1ea3n sao h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 \u0111\u1ed1i v\u1edbi l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i: khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m b\u1eb1ng M\u1eabu s\u1ed1 01\/VTNN, c\u00f9ng ph\u1ee5 l\u1ee5c 01-1\/VTNN (b\u1ea3ng k\u00ea thu nh\u1eadp v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, \u00e1p d\u1ee5ng v\u1edbi doanh nghi\u1ec7p khai th\u00e1c t\u00e0u), 01-2\/VTNN (\u00e1p d\u1ee5ng tr\u01b0\u1eddng h\u1ee3p ho\u00e1n \u0111\u1ed5i chia ch\u1ed7) v\u00e0 01-3\/VTNN (b\u1ea3ng k\u00ea doanh thu l\u01b0u c\u00f4ng-ten-n\u01a1).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i: khai theo qu\u00fd b\u1eb1ng M\u1eabu s\u1ed1 01\/TBH, c\u00f9ng ph\u1ee5 l\u1ee5c 01-1\/TBH v\u1ec1 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb t\u00e1i b\u1ea3o hi\u1ec3m.<\/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 khi \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 1: \u00c1p d\u1ee5ng nh\u1ea7m t\u1ef7 gi\u00e1 theo ng\u00e0y giao d\u1ecbch thay v\u00ec t\u1ef7 gi\u00e1 tu\u1ea7n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n v\u1eabn quen \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u1ea1i \u0111\u00fang ng\u00e0y ph\u00e1t sinh giao d\u1ecbch ho\u1eb7c ng\u00e0y thanh to\u00e1n, trong khi quy \u0111\u1ecbnh m\u1edbi y\u00eau c\u1ea7u s\u1eed d\u1ee5ng m\u1ed9t m\u1ee9c t\u1ef7 gi\u00e1 c\u1ed1 \u0111\u1ecbnh theo tu\u1ea7n, ch\u1ed1t v\u00e0o th\u1ee9 N\u0103m tu\u1ea7n li\u1ec1n tr\u01b0\u1edbc. Sai s\u00f3t n\u00e0y khi\u1ebfn s\u1ed1 thu\u1ebf k\u00ea khai l\u1ec7ch so v\u1edbi s\u1ed1 li\u1ec7u c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu, d\u00f9 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 th\u01b0\u1eddng kh\u00f4ng l\u1edbn nh\u01b0ng v\u1eabn c\u00f3 th\u1ec3 b\u1ecb y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 2: Ch\u01b0a c\u1eadp nh\u1eadt quy tr\u00ecnh khi giao th\u1eddi gi\u1eefa quy \u0111\u1ecbnh c\u0169 v\u00e0 m\u1edbi<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng k\u00fd tr\u01b0\u1edbc 1\/7\/2026 nh\u01b0ng thanh to\u00e1n, khai thu\u1ebf sau th\u1eddi \u0111i\u1ec3m n\u00e0y, kh\u00f4ng \u00edt doanh nghi\u1ec7p v\u1eabn \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n theo th\u00f3i quen c\u0169. \u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp gi\u1eefa hai quy \u0111\u1ecbnh, khi th\u00f4ng tin ch\u01b0a \u0111\u01b0\u1ee3c ph\u1ed5 bi\u1ebfn r\u1ed9ng r\u00e3i trong n\u1ed9i b\u1ed9 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 3: Thi\u1ebfu c\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb ch\u1ee9ng minh t\u1ef7 gi\u00e1 \u0111\u00e3 s\u1eed d\u1ee5ng kh\u1edbp v\u1edbi t\u1ef7 gi\u00e1 Vietcombank c\u00f4ng b\u1ed1 t\u1ea1i \u0111\u00fang th\u1eddi \u0111i\u1ec3m quy \u0111\u1ecbnh, ch\u1eb3ng h\u1ea1n b\u1ea3n in ho\u1eb7c b\u1ea3n ch\u1ee5p m\u00e0n h\u00ecnh c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1 theo tu\u1ea7n. Thi\u1ebfu ch\u1ee9ng t\u1eeb n\u00e0y, doanh nghi\u1ec7p s\u1ebd kh\u00f3 gi\u1ea3i tr\u00ecnh khi b\u1ecb thanh tra, ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 4: Nh\u1ea7m l\u1eabn gi\u1eefa t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 t\u1ef7 gi\u00e1 c\u1ee7a c\u00e1c giao d\u1ecbch \u0111\u1eb7c th\u00f9<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u1eabn gi\u1eef h\u01b0\u1edbng d\u1eabn ri\u00eang v\u1ec1 t\u1ef7 gi\u00e1 cho m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 nh\u01b0 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed. \u00c1p d\u1ee5ng nh\u1ea7m nguy\u00ean t\u1eafc t\u1ef7 gi\u00e1 h\u1ea3i quan cho c\u00e1c giao d\u1ecbch n\u00e0y, ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i, \u0111\u1ec1u d\u1eabn \u0111\u1ebfn sai l\u1ec7ch s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ti\u1ec1m \u1ea9n r\u1ee7i ro b\u1ecb truy thu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m t\u01b0 v\u1ea5n thu\u1ebf, ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p x\u00e2y d\u1ef1ng b\u1ea3ng theo d\u00f5i t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u c\u1eadp nh\u1eadt h\u00e0ng tu\u1ea7n, g\u1eafn li\u1ec1n v\u1edbi l\u1ecbch k\u00ea khai thu\u1ebf n\u1ed9i b\u1ed9, nh\u1eb1m t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro thu\u1ebf ph\u00e1t sinh t\u1eeb sai s\u00f3t t\u1ef7 gi\u00e1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026 \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc thay \u0111\u1ed5i quan tr\u1ecdng trong c\u00e1ch doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i. Vi\u1ec7c chuy\u1ec3n t\u1eeb t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n sang t\u1ef7 gi\u00e1 h\u1ea3i quan theo tu\u1ea7n \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i c\u1eadp nh\u1eadt quy tr\u00ecnh, \u0111\u00e0o t\u1ea1o l\u1ea1i nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n thu\u1ebf v\u00e0 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng theo d\u00f5i t\u1ef7 gi\u00e1 ch\u1eb7t ch\u1ebd \u0111\u1ec3 tr\u00e1nh sai s\u00f3t khi k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf.<\/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-tron-goi-la-gi\/\"><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 nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026 \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 1\/7\/2026, khi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 c\u00f3 hi\u1ec7u l\u1ef1c, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u chuy\u1ec3n sang \u00e1p d\u1ee5ng theo ph\u00e1p lu\u1eadt h\u1ea3i quan thay v\u00ec t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n nh\u01b0 tr\u01b0\u1edbc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u l\u1ea5y theo ng\u00e2n h\u00e0ng n\u00e0o c\u00f4ng b\u1ed1?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c l\u1ea5y theo t\u1ef7 gi\u00e1 mua v\u00e0o chuy\u1ec3n kho\u1ea3n c\u1ee7a H\u1ed9i s\u1edf ch\u00ednh Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u1ed5 ph\u1ea7n Ngo\u1ea1i th\u01b0\u01a1ng Vi\u1ec7t Nam, c\u00f4ng b\u1ed1 v\u00e0o cu\u1ed1i ng\u00e0y th\u1ee9 N\u0103m c\u1ee7a tu\u1ea7n li\u1ec1n tr\u01b0\u1edbc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ebfu th\u1ee9 N\u0103m l\u00e0 ng\u00e0y ngh\u1ec9 l\u1ec5 th\u00ec l\u1ea5y t\u1ef7 gi\u00e1 n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p l\u1ea5y t\u1ef7 gi\u00e1 cu\u1ed1i ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n tr\u01b0\u1edbc ng\u00e0y th\u1ee9 N\u0103m \u0111\u00f3 \u0111\u1ec3 \u00e1p d\u1ee5ng cho c\u00e1c t\u1edd khai \u0111\u0103ng k\u00fd trong tu\u1ea7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p h\u1ea1ch to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 c\u00f3 c\u00f2n d\u00f9ng t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ec3 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. T\u1eeb 1\/7\/2026, t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025 kh\u00f4ng c\u00f2n l\u00e0 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u; doanh nghi\u1ec7p ph\u1ea3i chuy\u1ec3n sang \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 h\u1ea3i quan theo h\u01b0\u1edbng d\u1eabn m\u1edbi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ngo\u1ea1i t\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c Vietcombank c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1 th\u00ec t\u00ednh th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o gi\u1eefa \u0111\u1ed3ng Vi\u1ec7t Nam v\u00e0 ngo\u1ea1i t\u1ec7 \u0111\u00f3 do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1; n\u1ebfu ch\u01b0a c\u00f3 t\u1ef7 gi\u00e1 ch\u00e9o, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc s\u1ebd x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u m\u1edbi nh\u1ea5t 2026 \u0111ang l\u00e0 m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a c\u00e1c doanh nghi\u1ec7p h\u1ea1ch to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng \u0111\u01a1n v\u1ecb k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1. K\u1ec3 t\u1eeb 1\/7\/2026, khi Lu\u1eadt Qu\u1ea3n [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7433,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,11],"tags":[],"class_list":["post-7429","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-nha-thau"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7429","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=7429"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7429\/revisions"}],"predecessor-version":[{"id":7434,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7429\/revisions\/7434"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7433"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7429"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7429"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7429"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}