{"id":7570,"date":"2026-08-21T11:43:33","date_gmt":"2026-08-21T04:43:33","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7570"},"modified":"2026-08-21T11:43:48","modified_gmt":"2026-08-21T04:43:48","slug":"ky-tinh-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/ky-tinh-thue-thu-nhap-ca-nhan\/","title":{"rendered":"K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/ky-tinh-thue-thu-nhap-ca-nhan-theo-nghi-dinh-253-quy-dinh-ra-sao-138101245.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 m\u1ed1c th\u1eddi gian ph\u00e1p l\u00fd c\u1ed1t l\u00f5i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Vi\u1ec7c n\u1eafm v\u1eefng quy \u0111\u1ecbnh n\u00e0y gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong c\u00f4ng t\u00e1c k\u00ea khai, kh\u1ea5u tr\u1eeb, tr\u00e1nh r\u1ee7i ro vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i <\/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;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng thanh tra t\u1ef1 \u0111\u1ed9ng d\u1ef1a tr\u00ean d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed t\u1eadp trung, vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu, ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn chi ph\u00ed tu\u00e2n th\u1ee7. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft to\u00e0n b\u1ed9 khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n v\u00e0 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1eeb th\u1ef1c ti\u1ec5n t\u01b0 v\u1ea5n doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><\/h2>\n<figure id=\"attachment_7574\" aria-describedby=\"caption-attachment-7574\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7574\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Ky-tinh-thue-thu-nhap-ca-nhan.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Ky-tinh-thue-thu-nhap-ca-nhan.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Ky-tinh-thue-thu-nhap-ca-nhan-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Ky-tinh-thue-thu-nhap-ca-nhan-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Ky-tinh-thue-thu-nhap-ca-nhan-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Ky-tinh-thue-thu-nhap-ca-nhan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7574\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 kho\u1ea3ng th\u1eddi gian x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00f9ng \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 k\u00ea khai, t\u00ednh thu\u1ebf, kh\u1ea5u tr\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ch\u00ednh x\u00e1c cho t\u1eebng lo\u1ea1i thu nh\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho to\u00e0n b\u1ed9 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c nh\u1eadn t\u1eeb Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea7n \u00e1p d\u1ee5ng khi th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh, k\u00ea khai theo th\u00e1ng, qu\u00fd ho\u1eb7c khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 g\u00ec v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_7572\" aria-describedby=\"caption-attachment-7572\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7572\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ky-tinh-thue-thu-nhap-ca-nhan-la-gi-va-quy-dinh-tai-Nghi-dinh-253_2026_ND-CP-nhu-the-nao.jpg\" alt=\"K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 g\u00ec v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP nh\u01b0 th\u1ebf n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ky-tinh-thue-thu-nhap-ca-nhan-la-gi-va-quy-dinh-tai-Nghi-dinh-253_2026_ND-CP-nhu-the-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ky-tinh-thue-thu-nhap-ca-nhan-la-gi-va-quy-dinh-tai-Nghi-dinh-253_2026_ND-CP-nhu-the-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ky-tinh-thue-thu-nhap-ca-nhan-la-gi-va-quy-dinh-tai-Nghi-dinh-253_2026_ND-CP-nhu-the-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ky-tinh-thue-thu-nhap-ca-nhan-la-gi-va-quy-dinh-tai-Nghi-dinh-253_2026_ND-CP-nhu-the-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ky-tinh-thue-thu-nhap-ca-nhan-la-gi-va-quy-dinh-tai-Nghi-dinh-253_2026_ND-CP-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7572\" class=\"wp-caption-text\">K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 g\u00ec v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP nh\u01b0 th\u1ebf n\u00e0o?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00e1p lu\u1eadt thu\u1ebf quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m v\u00e0 kho\u1ea3ng th\u1eddi gian t\u00ednh thu\u1ebf nh\u1eb1m \u0111\u1ea3m b\u1ea3o thu \u0111\u00fang, thu \u0111\u1ee7 v\u00e0 c\u00f4ng b\u1eb1ng gi\u1eefa c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf. Vi\u1ec7c ph\u00e2n lo\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf c\u0103n c\u1ee9 v\u00e0o t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa v\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng ngu\u1ed3n thu nh\u1eadp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ef3 t\u00ednh thu\u1ebf \u0111\u00f3ng vai tr\u00f2 l\u00e0 kho\u1ea3nh kh\u1eafc c\u1eaft d\u1ecdc d\u00f2ng thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n theo chu k\u1ef3 th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh. Theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, k\u1ef3 t\u00ednh thu\u1ebf gi\u00fap c\u01a1 quan qu\u1ea3n l\u00fd x\u00e1c \u0111\u1ecbnh t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf r\u00f5 r\u00e0ng, vi\u1ec7c t\u1ed5ng h\u1ee3p thu nh\u1eadp \u0111\u1ec3 \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n s\u1ebd kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n. \u0110i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u00e2n lo\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 66 <\/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;\">, k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c ph\u00e2n chia c\u1ee5 th\u1ec3 th\u00e0nh hai h\u00ecnh th\u1ee9c ch\u00ednh t\u00f9y thu\u1ed9c v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a ngu\u1ed3n thu nh\u1eadp:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m d\u01b0\u01a1ng l\u1ecbch:<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp c\u00f3 t\u00ednh ch\u1ea5t \u1ed5n \u0111\u1ecbnh, th\u01b0\u1eddng xuy\u00ean bao g\u1ed3m thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 thu nh\u1eadp t\u1eeb kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ef3 t\u00ednh thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh:<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng mang t\u00ednh chu k\u1ef3 h\u1eb1ng th\u00e1ng nh\u01b0 \u0111\u1ea7u t\u01b0 v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, tr\u00fang th\u01b0\u1edfng, b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, nh\u1eadn th\u1eeba k\u1ebf v\u00e0 qu\u00e0 t\u1eb7ng.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><b>K\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m d\u01b0\u01a1ng l\u1ecbch cho thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng v\u00e0 kinh doanh<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m d\u01b0\u01a1ng l\u1ecbch t\u00ednh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12. H\u00ecnh th\u1ee9c n\u00e0y \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c \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 c\u01b0 tr\u00fa.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p trong 01 n\u0103m d\u01b0\u01a1ng l\u1ecbch, c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean ho\u1eb7c c\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam th\u00ec k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh tr\u00f2n theo n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u00f3.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>Quy t\u1eafc 12 th\u00e1ng li\u00ean t\u1ee5c \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u1ea7n \u0111\u1ea7u \u0111\u1ebfn Vi\u1ec7t Nam<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p trong 01 n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ea7u ti\u00ean, c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y nh\u01b0ng t\u00ednh trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam l\u00e0 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 \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u01b0 tr\u00fa trong n\u0103m d\u01b0\u01a1ng l\u1ecbch. S\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p trong n\u0103m t\u00ednh thu\u1ebf th\u1ee9 2 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c:<\/span><\/p>\n<table style=\"width: 100%; border-collapse: collapse; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"2\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\"><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 &#8211; S\u1ed1 thu\u1ebf t\u00ednh tr\u00f9ng \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u91cc\u9762\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-collapse: collapse; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m t\u00ednh thu\u1ebf th\u1ee9 2 = Thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a n\u0103m t\u00ednh thu\u1ebf th\u1ee9 2 x Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><b>K\u1ef3 t\u00ednh thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ed1i v\u1edbi c\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00e1c<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ef3 t\u00ednh thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp mang t\u00ednh b\u1ea5t th\u01b0\u1eddng ho\u1eb7c kh\u00f4ng c\u00f3 t\u00ednh chu k\u1ef3 h\u1eb1ng th\u00e1ng. C\u1ee5 th\u1ec3 bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, bao g\u1ed3m c\u1ea3 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh k\u1ef3 t\u00ednh thu\u1ebf \u00e1p d\u1ee5ng cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, quy \u0111\u1ecbnh v\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u01a1n gi\u1ea3n h\u00f3a \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 qu\u1ea3n l\u00fd. To\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u1ec1u \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p chi tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m chi tr\u1ea3 ho\u1eb7c chuy\u1ec3n giao thu nh\u1eadp, kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n n\u0103m cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 c\u0103n c\u1ee9 then ch\u1ed1t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh v\u00e0o k\u1ef3 k\u00ea khai n\u00e0o. Kho\u1ea3n 4 \u0110i\u1ec1u 64 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 46 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh ph\u00e2n bi\u1ec7t r\u00f5 hai \u0111\u1ed1i t\u01b0\u1ee3ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (Kho\u1ea3n 3 \u0110i\u1ec1u 46):<\/b><span style=\"font-weight: 400;\"> Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp (k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng ti\u1ec1n\/kh\u00f4ng b\u1eb1ng ti\u1ec1n, tr\u1ee3 c\u1ea5p, ph\u1ee5 c\u1ea5p).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa (Kho\u1ea3n 4 \u0110i\u1ec1u 64):<\/b><span style=\"font-weight: 400;\"> Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa ho\u1eb7c th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>M\u1ed1c th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 3 \u0110i\u1ec1u 46 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng cho m\u1ecdi h\u00ecnh th\u1ee9c chi tr\u1ea3, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n, c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p, ph\u1ee5 c\u1ea5p v\u00e0 thu nh\u1eadp kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u1ed1c th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 4 \u0110i\u1ec1u 64 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa ho\u1eb7c th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ed5ng thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t c\u1ed1 \u0111\u1ecbnh 20%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u1eed l\u00fd c\u00e1c kho\u1ea3n l\u1ee3i \u00edch kh\u00f4ng b\u1eb1ng ti\u1ec1n v\u00e0 tr\u1ee3 c\u1ea5p, ph\u1ee5 c\u1ea5p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n l\u1ee3i \u00edch kh\u00f4ng b\u1eb1ng ti\u1ec1n nh\u01b0 ti\u1ec1n nh\u00e0 \u1edf do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 thay, ti\u1ec1n ph\u00ed h\u1ed9i vi\u00ean, d\u1ecbch v\u1ee5 ch\u0103m s\u00f3c s\u1ee9c kh\u1ecfe hay c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m chi tr\u1ea3 ho\u1eb7c th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i \u00edch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n h\u1ea1ch to\u00e1n \u0111\u00fang th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh chi ph\u00ed v\u00e0 th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn l\u1ee3i \u00edch \u0111\u1ec3 k\u00ea khai thu\u1ebf ch\u00ednh x\u00e1c theo th\u00e1ng ho\u1eb7c qu\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nguy\u00ean t\u1eafc quy \u0111\u1ed5i thu nh\u1eadp ch\u1ecbu thu\u1ebf ra \u0110\u1ed3ng Vi\u1ec7t Nam theo quy \u0111\u1ecbnh m\u1edbi<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ph\u00e1t sinh thu nh\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c t\u00e0i s\u1ea3n, d\u1ecbch v\u1ee5 kh\u00f4ng b\u1eb1ng ti\u1ec1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam (VND) theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u01b0\u01a1ng ph\u00e1p quy \u0111\u1ed5i thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng ngo\u1ea1i t\u1ec7 b\u1eaft bu\u1ed9c ph\u1ea3i quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam 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 th\u1ef1c hi\u1ec7n chi tr\u1ea3 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n chi tr\u1ea3 kh\u00f4ng m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i Vi\u1ec7t Nam, t\u1ef7 gi\u00e1 quy \u0111\u1ed5i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo 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 c\u1ee7a \u0110\u1ed3ng Vi\u1ec7t Nam 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>Ph\u01b0\u01a1ng ph\u00e1p quy \u0111\u1ed5i thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng b\u1eb1ng ti\u1ec1n (In-kind benefits)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng b\u1eb1ng ti\u1ec1n, gi\u00e1 tr\u1ecb quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam \u0111\u01b0\u1ee3c t\u00ednh 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 \u0111\u00f3 ho\u1eb7c s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i hay t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb giao d\u1ecbch ho\u1eb7c b\u00e1o gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf khi thanh tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Vai tr\u00f2 c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m to\u00e1n doanh nghi\u1ec7p<\/b><\/h2>\n<figure id=\"attachment_7575\" aria-describedby=\"caption-attachment-7575\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7575\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Vai-tro-cua-ky-tinh-thue-thu-nhap-ca-nhan-trong-tai-chinh-va-kiem-toan-doanh-nghiep.jpg\" alt=\"Vai tr\u00f2 c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m to\u00e1n doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Vai-tro-cua-ky-tinh-thue-thu-nhap-ca-nhan-trong-tai-chinh-va-kiem-toan-doanh-nghiep.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Vai-tro-cua-ky-tinh-thue-thu-nhap-ca-nhan-trong-tai-chinh-va-kiem-toan-doanh-nghiep-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Vai-tro-cua-ky-tinh-thue-thu-nhap-ca-nhan-trong-tai-chinh-va-kiem-toan-doanh-nghiep-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Vai-tro-cua-ky-tinh-thue-thu-nhap-ca-nhan-trong-tai-chinh-va-kiem-toan-doanh-nghiep-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Vai-tro-cua-ky-tinh-thue-thu-nhap-ca-nhan-trong-tai-chinh-va-kiem-toan-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7575\" class=\"wp-caption-text\">Vai tr\u00f2 c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m to\u00e1n doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 \u00fd ngh\u0129a \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n tr\u1ecb chi ph\u00ed v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh m\u00e0 c\u00f2n l\u00e0 m\u1eaft x\u00edch ki\u1ec3m so\u00e1t r\u1ee7i ro t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u00e1c \u0111\u1ed9ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ebfn c\u00f4ng t\u00e1c k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh sai k\u1ef3 t\u00ednh thu\u1ebf s\u1ebd d\u1eabn \u0111\u1ebfn vi\u1ec7c l\u1ec7ch k\u1ef3 k\u00ea khai thu\u1ebf h\u1eb1ng th\u00e1ng, h\u1eb1ng qu\u00fd v\u00e0 l\u00e0m sai l\u1ec7ch s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n thu\u1ebf n\u0103m. \u0110i\u1ec1u n\u00e0y khi\u1ebfn doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi nguy c\u01a1 b\u1ecb truy thu thu\u1ebf do t\u00ednh sai th\u1eddi \u0111i\u1ec3m kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u00e2n b\u1ed5 ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0o \u0111\u00fang k\u1ef3 k\u1ebf to\u00e1n t\u01b0\u01a1ng \u1ee9ng, b\u1ea3o \u0111\u1ea3m t\u00ednh trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u1ed1i \u01b0u chi ph\u00ed tu\u00e2n th\u1ee7 v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb truy thu thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p n\u1eafm ch\u1eafc quy \u0111\u1ecbnh v\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf, quy tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf cho nh\u00e2n s\u1ef1 to\u00e0n c\u00f4ng ty s\u1ebd di\u1ec5n ra tr\u01a1n tru. B\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 v\u00e0 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng l\u1eadp k\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n \u0111\u1ec3 n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i, vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang quy t\u1eafc 12 th\u00e1ng li\u00ean t\u1ee5c gi\u00fap tr\u00e1nh t\u00ecnh tr\u1ea1ng n\u1ed9p tr\u00f9ng thu\u1ebf ho\u1eb7c b\u1ecb ph\u1ea1t do ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u1ec5 d\u00e0ng tra c\u1ee9u, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt quan tr\u1ecdng nh\u1ea5t \u0111ang \u00e1p d\u1ee5ng:<\/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 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 26.4343%;\"><b>S\u1ed1 hi\u1ec7u v\u0103n b\u1ea3n<\/b><\/td>\n<td style=\"text-align: center; width: 12.7087%;\"><b>\u6587\u672c\u7c7b\u578b<\/b><\/td>\n<td style=\"text-align: center; width: 15.7589%;\"><b>Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center; width: 44.2266%;\"><b>N\u1ed9i dung t\u00f3m l\u01b0\u1ee3c v\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 TNCN<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 26.4343%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center; width: 12.7087%;\"><span style=\"font-weight: 400;\">\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center; width: 15.7589%;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td style=\"text-align: center; width: 44.2266%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Thu\u1ebf TNCN; chi ti\u1ebft \u0110i\u1ec1u 66 (k\u1ef3 t\u00ednh thu\u1ebf), \u0110i\u1ec1u 64 &amp; 46 (th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf), \u0110i\u1ec1u 17 (quy \u0111\u1ed5i thu nh\u1eadp).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 26.4343%;\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5<\/span><\/td>\n<td style=\"text-align: center; width: 12.7087%;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b<\/span><\/td>\n<td style=\"text-align: center; width: 15.7589%;\"><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i<\/span><\/td>\n<td style=\"text-align: center; width: 44.2266%;\"><span style=\"font-weight: 400;\">Khung ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf, thu nh\u1eadp ch\u1ecbu thu\u1ebf, bi\u1ec3u thu\u1ebf v\u00e0 k\u1ef3 t\u00ednh thu\u1ebf TNCN.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 26.4343%;\"><span style=\"font-weight: 400;\">111\/2013\/TT-BTC \u901a\u51fd<\/span><\/td>\n<td style=\"text-align: center; width: 12.7087%;\"><span style=\"font-weight: 400;\">\u5706<\/span><\/td>\n<td style=\"text-align: center; width: 15.7589%;\"><span style=\"font-weight: 400;\">15\/08\/2013<\/span><\/td>\n<td style=\"text-align: center; width: 44.2266%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Thu\u1ebf TNCN v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP (C\u00e1c n\u1ed9i dung kh\u00f4ng tr\u00e1i Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP v\u1eabn ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 26.4343%;\"><span style=\"font-weight: 400;\">\u901a\u51fd 92\/2015\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center; width: 12.7087%;\"><span style=\"font-weight: 400;\">\u5706<\/span><\/td>\n<td style=\"text-align: center; width: 15.7589%;\"><span style=\"font-weight: 400;\">15\/06\/2015<\/span><\/td>\n<td style=\"text-align: center; width: 44.2266%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n thu\u1ebf TNCN v\u00e0 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 26.4343%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf n\u0103m<\/span><\/td>\n<td style=\"text-align: center; width: 12.7087%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n<\/span><\/td>\n<td style=\"text-align: center; width: 15.7589%;\"><span style=\"font-weight: 400;\">H\u1eb1ng n\u0103m<\/span><\/td>\n<td style=\"text-align: center; width: 44.2266%;\"><span style=\"font-weight: 400;\">T\u1ed5ng c\u1ee5c Thu\u1ebf \/ C\u1ee5c Thu\u1ebf ban h\u00e0nh h\u1eb1ng n\u0103m nh\u1eb1m h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 vi\u1ec7c x\u00e1c \u0111\u1ecbnh k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n TNCN.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng t\u1ed5ng h\u1ee3p so s\u00e1nh c\u00e1c lo\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf gi\u1eefa c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c t\u00f3m t\u1eaft r\u00f5 r\u00e0ng trong b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y:<\/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 so s\u00e1nh c\u00e1c lo\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 20.7699%;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center; width: 25.2723%;\"><b>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa (Ti\u1ec1n l\u01b0\u01a1ng, kinh doanh)<\/b><\/td>\n<td style=\"text-align: center; width: 27.5236%;\"><b>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa (Thu nh\u1eadp kh\u00e1c)<\/b><\/td>\n<td style=\"text-align: center; width: 25.6354%;\"><b>C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa (M\u1ecdi thu nh\u1eadp)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.7699%;\"><span style=\"font-weight: 400;\">\u5224\u5b9a\u4f9d\u636e<\/span><\/td>\n<td style=\"text-align: center; width: 25.2723%;\"><span style=\"font-weight: 400;\">N\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c 12 th\u00e1ng li\u00ean t\u1ee5c \u0111\u1ea7u ti\u00ean.<\/span><\/td>\n<td style=\"text-align: center; width: 27.5236%;\"><span style=\"font-weight: 400;\">Theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp.<\/span><\/td>\n<td style=\"text-align: center; width: 25.6354%;\"><span style=\"font-weight: 400;\">Theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.7699%;\"><span style=\"font-weight: 400;\">\u9002\u7528\u7a0e\u7387<\/span><\/td>\n<td style=\"text-align: center; width: 25.2723%;\"><span style=\"font-weight: 400;\">Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n (t\u1eeb 5% \u0111\u1ebfn 35%).<\/span><\/td>\n<td style=\"text-align: center; width: 27.5236%;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t to\u00e0n ph\u1ea7n t\u00f9y theo t\u1eebng lo\u1ea1i thu nh\u1eadp.<\/span><\/td>\n<td style=\"text-align: center; width: 25.6354%;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t to\u00e0n ph\u1ea7n (20% \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.7699%;\"><span style=\"font-weight: 400;\">\u7a0e\u6b3e\u8ba1\u7b97\u65f6\u95f4<\/span><\/td>\n<td style=\"text-align: center; width: 25.2723%;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m tr\u1ea3 thu nh\u1eadp ho\u1eb7c nh\u1eadn thu nh\u1eadp.<\/span><\/td>\n<td style=\"text-align: center; width: 27.5236%;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng, nh\u1eadn th\u01b0\u1edfng, nh\u1eadn ti\u1ec1n.<\/span><\/td>\n<td style=\"text-align: center; width: 25.6354%;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m tr\u1ea3 thu nh\u1eadp ho\u1eb7c nh\u1eadn thu nh\u1eadp.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.7699%;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n<\/span><\/td>\n<td style=\"text-align: center; width: 25.2723%;\"><span style=\"font-weight: 400;\">Ph\u1ea3i quy\u1ebft to\u00e1n n\u0103m (tr\u1ef1c ti\u1ebfp ho\u1eb7c \u1ee7y quy\u1ec1n).<\/span><\/td>\n<td style=\"text-align: center; width: 27.5236%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n n\u0103m.<\/span><\/td>\n<td style=\"text-align: center; width: 25.6354%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n n\u0103m.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.7699%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7<\/span><\/td>\n<td style=\"text-align: center; width: 25.2723%;\"><span style=\"font-weight: 400;\">Theo t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i.<\/span><\/td>\n<td style=\"text-align: center; width: 27.5236%;\"><span style=\"font-weight: 400;\">Theo t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i.<\/span><\/td>\n<td style=\"text-align: center; width: 25.6354%;\"><span style=\"font-weight: 400;\">Theo t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case study th\u1ef1c t\u1ebf: X\u1eed l\u00fd k\u1ef3 t\u00ednh thu\u1ebf cho chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i trong n\u0103m \u0111\u1ea7u sang Vi\u1ec7t Nam<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 c\u00e1ch v\u1eadn d\u1ee5ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 66 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, ch\u00fang ta c\u00f9ng ph\u00e2n t\u00edch m\u1ed9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf do doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1ed1i c\u1ea3nh t\u00ecnh hu\u1ed1ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00d4ng Erich, chuy\u00ean gia ng\u01b0\u1eddi \u0110\u1ee9c, l\u1ea7n \u0111\u1ea7u ti\u00ean \u0111\u1ebfn Vi\u1ec7t Nam l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng k\u00fd v\u1edbi C\u00f4ng ty A.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam:<\/b><span style=\"font-weight: 400;\"> 01\/09\/2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u0103m d\u01b0\u01a1ng l\u1ecbch 2025 (01\/09\/2025 &#8211; 31\/12\/2025):<\/b><span style=\"font-weight: 400;\"> \u00d4ng Erich c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1ed5ng c\u1ed9ng 110 ng\u00e0y (d\u01b0\u1edbi 183 ng\u00e0y).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ednh trong 12 th\u00e1ng li\u00ean t\u1ee5c (01\/09\/2025 &#8211; 31\/08\/2026):<\/b><span style=\"font-weight: 400;\"> \u00d4ng Erich c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1ed5ng c\u1ed9ng 210 ng\u00e0y (t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u0103m d\u01b0\u01a1ng l\u1ecbch 2026 (01\/01\/2026 &#8211; 31\/12\/2026):<\/b><span style=\"font-weight: 400;\"> \u00d4ng Erich ti\u1ebfp t\u1ee5c c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam. Kho\u1ea3ng th\u1eddi gian t\u1eeb 01\/01\/2026 \u0111\u1ebfn 31\/08\/2026 (8 th\u00e1ng) b\u1ecb t\u00ednh tr\u00f9ng gi\u1eefa hai k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ch\u1ecbu thu\u1ebf trung b\u00ecnh:<\/b><span style=\"font-weight: 400;\"> 100.000.000 VND\/th\u00e1ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd v\u00e0 t\u00ednh to\u00e1n chi ti\u1ebft<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do n\u0103m 2025 \u00f4ng Erich c\u00f3 m\u1eb7t d\u01b0\u1edbi 183 ng\u00e0y nh\u01b0ng trong 12 th\u00e1ng li\u00ean t\u1ee5c l\u1ea1i \u0111\u1ea1t tr\u00ean 183 ng\u00e0y, k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>K\u1ef3 t\u00ednh thu\u1ebf th\u1ee9 nh\u1ea5t (12 th\u00e1ng li\u00ean t\u1ee5c t\u1eeb 01\/09\/2025 \u0111\u1ebfn 31\/08\/2026):<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf 12 th\u00e1ng: 1.200.000.000 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n 12 th\u00e1ng: 132.000.000 VND (11 tri\u1ec7u VND x 12 th\u00e1ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u00ednh thu\u1ebf 12 th\u00e1ng: 1.068.000.000 VND (trung b\u00ecnh 89.000.000 VND\/th\u00e1ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n n\u0103m \u0111\u1ec3 t\u00ednh t\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 th\u1ee9 nh\u1ea5t. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n k\u1ef3 th\u1ee9 nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac 12 th\u00e1ng li\u00ean t\u1ee5c (ng\u00e0y 30\/11\/2026).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>K\u1ef3 t\u00ednh thu\u1ebf th\u1ee9 hai (N\u0103m d\u01b0\u01a1ng l\u1ecbch 2026 t\u1eeb 01\/01\/2026 \u0111\u1ebfn 31\/12\/2026):<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3 \u0111\u1ecbnh n\u0103m 2026 \u00f4ng Erich v\u1eabn l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa. K\u1ef3 t\u00ednh thu\u1ebf th\u1ee9 hai \u0111\u01b0\u1ee3c t\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3ng th\u1eddi gian t\u1eeb 01\/01\/2026 \u0111\u1ebfn 31\/08\/2026 b\u1ecb t\u00ednh tr\u00f9ng gi\u1eefa k\u1ef3 th\u1ee9 nh\u1ea5t v\u00e0 k\u1ef3 th\u1ee9 hai (8 th\u00e1ng).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u00ednh tr\u00f9ng \u0111\u01b0\u1ee3c tr\u1eeb:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf t\u00ednh tr\u00f9ng \u0111\u01b0\u1ee3c tr\u1eeb = (S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u1ee9 nh\u1ea5t \/ 12 th\u00e1ng) x 8 th\u00e1ng (s\u1ed1 th\u00e1ng t\u00ednh tr\u00f9ng).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p n\u0103m 2026:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p n\u0103m 2026 = S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ph\u00e1t sinh c\u1ea3 n\u0103m 2026 &#8211; S\u1ed1 thu\u1ebf t\u00ednh tr\u00f9ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>B\u00e0i h\u1ecdc th\u1ef1c ti\u1ec5n r\u00fat ra<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i s\u1ed1 ng\u00e0y c\u01b0 tr\u00fa c\u1ee7a lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i, k\u1ebf to\u00e1n d\u1ec5 m\u1eafc sai l\u1ea7m khi k\u00ea khai \u00f4ng Erich l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa trong n\u0103m 2025 v\u1edbi thu\u1ebf su\u1ea5t 20%. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c k\u00ea khai sai ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n v\u00e0 b\u1ecb truy thu ti\u1ec1n thu\u1ebf c\u00f9ng ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia MAN v\u1ec1 nh\u1eefng r\u1ee7i ro thu\u1ebf ph\u1ed5 bi\u1ebfn v\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ef1c thi quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam \u0111\u00f2i h\u1ecfi s\u1ef1 hi\u1ec3u bi\u1ebft s\u00e2u s\u1eafc c\u1ea3 v\u1ec1 l\u00fd thuy\u1ebft l\u1eabn th\u1ef1c t\u1ebf thanh tra thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>3 sai s\u00f3t l\u1edbn nh\u1ea5t doanh nghi\u1ec7p Vi\u1ec7t th\u01b0\u1eddng g\u1eb7p v\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng qua qu\u00e1 tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf, c\u00e1c chuy\u00ean gia ghi nh\u1eadn 3 nh\u00f3m r\u1ee7i ro ph\u1ed5 bi\u1ebfn sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nh\u1ea7m l\u1eabn gi\u1eefa th\u1eddi \u0111i\u1ec3m tr\u1ea3 thu nh\u1eadp v\u00e0 k\u1ef3 l\u00e0m vi\u1ec7c:<\/b><span style=\"font-weight: 400;\"> K\u1ebf to\u00e1n th\u01b0\u1eddng h\u1ea1ch to\u00e1n thu\u1ebf theo th\u00e1ng l\u00e0m vi\u1ec7c thay v\u00ec th\u1eddi \u0111i\u1ec3m th\u1ef1c t\u1ebf chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng. V\u00ed d\u1ee5, l\u01b0\u01a1ng th\u00e1ng 12\/2025 chi tr\u1ea3 v\u00e0o ng\u00e0y 05\/01\/2026 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026, nh\u01b0ng nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn \u0111\u01b0a v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo d\u00f5i sai m\u1ed1c 183 ng\u00e0y c\u1ee7a nh\u00e2n s\u1ef1 n\u01b0\u1edbc ngo\u00e0i:<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c kh\u00f4ng l\u01b0u gi\u1eef h\u1ed9 chi\u1ebfu, kh\u00f4ng \u0111\u1ed1i so\u00e1t ch\u1ee9ng t\u1eeb xu\u1ea5t nh\u1eadp c\u1ea3nh khi\u1ebfn doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh sai t\u01b0 c\u00e1ch c\u01b0 tr\u00fa, d\u1eabn \u0111\u1ebfn \u00e1p d\u1ee5ng sai bi\u1ec3u thu\u1ebf v\u00e0 sai k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ecf s\u00f3t thu nh\u1eadp quy \u0111\u1ed5i kh\u00f4ng b\u1eb1ng ti\u1ec1n:<\/b><span style=\"font-weight: 400;\"> Nhi\u1ec1u kho\u1ea3n chi tr\u1ea3 nh\u01b0 ti\u1ec1n thu\u00ea nh\u00e0, ti\u1ec1n v\u00e9 m\u00e1y bay v\u1ec1 n\u01b0\u1edbc, ti\u1ec1n h\u1ecdc ph\u00ed cho con lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ed5i v\u00e0 \u0111\u01b0a v\u00e0o \u0111\u00fang th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Kinh nghi\u1ec7m th\u1ef1c ti\u1ec5n t\u1eeb MAN &#8211; Master Accountant Network trong qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf TNCN kh\u00f4ng d\u1eebng l\u1ea1i \u1edf vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o cu\u1ed1i n\u0103m m\u00e0 ph\u1ea3i l\u00e0 m\u1ed9t quy tr\u00ecnh ki\u1ec3m so\u00e1t li\u00ean t\u1ee5c h\u1eb1ng th\u00e1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng, vi\u1ec7c x\u00e2y d\u1ef1ng file theo d\u00f5i bi\u1ebfn \u0111\u1ed9ng c\u01b0 tr\u00fa v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb thanh to\u00e1n ng\u00e2n h\u00e0ng ch\u00ednh l\u00e0 &#8220;l\u00e1 ch\u1eafn&#8221; v\u1eefng ch\u1eafc nh\u1ea5t khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf. Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network t\u1eadp trung v\u00e0o vi\u1ec7c r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 quy tr\u00ecnh kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n, b\u1ea3o \u0111\u1ea3m th\u1eddi \u0111i\u1ec3m kh\u1ea5u tr\u1eeb lu\u00f4n tr\u00f9ng kh\u1edbp v\u1edbi th\u1eddi \u0111i\u1ec3m chi tr\u1ea3 th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n ki\u1ec3m tra s\u1ee9c kh\u1ecfe thu\u1ebf \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c sai l\u1ec7ch v\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf, t\u1eeb \u0111\u00f3 ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 quy \u0111\u1ecbnh ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u00f2i h\u1ecfi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf, th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf v\u00e0 quy t\u1eafc quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed tu\u00e2n th\u1ee7, lo\u1ea1i b\u1ecf nguy c\u01a1 b\u1ecb ph\u1ea1t do truy thu 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\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (FAQ)<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>C\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u1ea7n l\u01b0u \u00fd g\u00ec v\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n ch\u1ec9 \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p chi tr\u1ea3 thu nh\u1eadp khi c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean v\u00e0 th\u1ef1c t\u1ebf \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n, \u0111\u1ed3ng th\u1eddi ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1ea1i m\u1ed9t n\u01a1i ho\u1eb7c c\u00f3 thu nh\u1eadp v\u00e3ng lai b\u00ecnh qu\u00e2n th\u00e1ng kh\u00f4ng qu\u00e1 10 tri\u1ec7u VND \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 10%. K\u1ef3 t\u00ednh thu\u1ebf \u1ee7y quy\u1ec1n ph\u1ea3i l\u00e0 tr\u1ecdn n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u1eeb ti\u1ec1n th\u01b0\u1edfng T\u1ebft chi tr\u1ea3 v\u00e0o th\u00e1ng 1 s\u1ebd t\u00ednh v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb ti\u1ec1n th\u01b0\u1edfng T\u1ebft chi tr\u1ea3 v\u00e0o th\u00e1ng 1 n\u0103m 2026 s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026, c\u0103n c\u1ee9 theo th\u1eddi \u0111i\u1ec3m chi tr\u1ea3 th\u1ef1c t\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 46 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c kho\u1ea3n th\u01b0\u1edfng \u0111\u00f3 thu\u1ed9c k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a n\u0103m 2025.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 t\u00ednh s\u1ed1 ng\u00e0y c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam trong k\u1ef3 t\u00ednh thu\u1ebf?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 ng\u00e0y c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c t\u00ednh c\u0103n c\u1ee9 v\u00e0o con d\u1ea5u ki\u1ec3m ch\u1ee9ng c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh \u0111\u00f3ng tr\u00ean h\u1ed9 chi\u1ebfu ho\u1eb7c th\u1ecb th\u1ef1c c\u1ee7a c\u00e1 nh\u00e2n khi \u0111\u1ebfn v\u00e0 \u0111i. Ng\u00e0y \u0111\u1ebfn v\u00e0 ng\u00e0y \u0111i \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 01 ng\u00e0y c\u01b0 tr\u00fa.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c gi\u1eefa n\u0103m th\u00ec k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ra sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c gi\u1eefa n\u0103m, k\u1ef3 t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u1eabn l\u00e0 n\u0103m d\u01b0\u01a1ng l\u1ecbch. T\u1ea1i th\u1eddi \u0111i\u1ec3m ngh\u1ec9 vi\u1ec7c, doanh nghi\u1ec7p ch\u1ec9 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf h\u1eb1ng th\u00e1ng\/qu\u00fd. \u0110\u1ebfn cu\u1ed1i n\u0103m d\u01b0\u01a1ng l\u1ecbch, c\u00e1 nh\u00e2n \u0111\u00f3 t\u1ef1 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c \u1ee7y quy\u1ec1n n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c \u00e1p d\u1ee5ng theo k\u1ef3 t\u00ednh thu\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng k\u00fd h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c ho\u1eb7c h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 03 th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb 2.000.000 VND\/l\u1ea7n tr\u1edf l\u00ean, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb 10% theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp. Cu\u1ed1i n\u0103m, kho\u1ea3n thu nh\u1eadp n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p chung v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m d\u01b0\u01a1ng l\u1ecbch n\u1ebfu c\u00e1 nh\u00e2n \u0111\u00f3 l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 m\u1ed1c th\u1eddi gian ph\u00e1p l\u00fd c\u1ed1t l\u00f5i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Vi\u1ec7c n\u1eafm v\u1eefng quy \u0111\u1ecbnh n\u00e0y gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong c\u00f4ng t\u00e1c k\u00ea khai, kh\u1ea5u tr\u1eeb, [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7573,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,4],"tags":[],"class_list":["post-7570","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\/7570","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=7570"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7570\/revisions"}],"predecessor-version":[{"id":7576,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7570\/revisions\/7576"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7573"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7570"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7570"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7570"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}