{"id":7667,"date":"2026-08-28T14:23:37","date_gmt":"2026-08-28T07:23:37","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7667"},"modified":"2026-08-28T14:23:37","modified_gmt":"2026-08-28T07:23:37","slug":"cong-van-6360-ct-cp","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-6360-ct-cp\/","title":{"rendered":"\u5b98\u65b9\u6587\u4ef6 6360\/CT-CP\uff1a2026 \u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u9884\u7f34\u6307\u5357"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-6360ctcp-huong-dan-ho-kinh-doanh-cnkd-thuc-hien-tam-nop-thue-tncn-nhu-the-nao-138102023.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6360\/CT-CP<\/span><\/a><span style=\"font-weight: 400;\"> do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 26\/8\/2026 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1ea1i <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-68-2026-ND-CP-chinh-sach-thue-va-quan-ly-thue-doi-voi-ho-kinh-doanh-ca-nhan-kinh-doanh-685358.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c68\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">. V\u0103n b\u1ea3n ra \u0111\u1eddi trong b\u1ed1i c\u1ea3nh nhi\u1ec1u h\u1ed9 kinh doanh c\u00f2n l\u00fang t\u00fang khi chuy\u1ec3n t\u1eeb c\u00e1ch khai thu\u1ebf kho\u00e1n quen thu\u1ed9c sang c\u01a1 ch\u1ebf t\u00ednh thu\u1ebf theo doanh thu th\u1ef1c t\u1ebf nh\u00e2n thu\u1ebf su\u1ea5t t\u1eebng k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m t\u01b0 v\u1ea5n thu\u1ebf cho h\u1ed9 kinh doanh v\u00e0 doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y \u0111\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1c h\u1ed9 kinh doanh c\u1ea7n c\u1eadp nh\u1eadt ngay quy tr\u00ecnh k\u00ea khai \u0111\u1ec3 tr\u00e1nh b\u1ecb truy thu ho\u1eb7c ph\u1ea1t ch\u1eadm n\u1ed9p. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch chi ti\u1ebft n\u1ed9i dung C\u00f4ng v\u0103n 6360\/CT-CP, c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd li\u00ean quan v\u00e0 h\u01b0\u1edbng x\u1eed l\u00fd th\u1ef1c t\u1ebf cho t\u1eebng t\u00ecnh hu\u1ed1ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 6360\/CT-CP<\/b><\/h2>\n<figure id=\"attachment_7671\" aria-describedby=\"caption-attachment-7671\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7671\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-6360_CT-CP.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 6360\/CT-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-6360_CT-CP.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-6360_CT-CP-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-6360_CT-CP-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-6360_CT-CP-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-6360_CT-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7671\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 6360\/CT-CP<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6360\/CT-CP l\u00e0 v\u0103n b\u1ea3n do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 26\/8\/2026, h\u01b0\u1edbng d\u1eabn h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p thu\u1ebf TNCN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd: Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP ng\u00e0y 05\/3\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh: S\u1ed1 thu\u1ebf TNCN t\u1ea1m n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf c\u1ee7a th\u00e1ng\/qu\u00fd x Thu\u1ebf su\u1ea5t theo ng\u00e0nh ngh\u1ec1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf TNCN theo ph\u01b0\u01a1ng ph\u00e1p thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n thu\u1ebf su\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m: khai t\u1ea1m n\u1ed9p theo th\u00e1ng ho\u1eb7c qu\u00fd c\u00f9ng h\u1ed3 s\u01a1 khai thu\u1ebf GTGT; quy\u1ebft to\u00e1n n\u0103m ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 6360\/CT-CP l\u00e0 g\u00ec v\u00e0 \u00e1p d\u1ee5ng cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_7669\" aria-describedby=\"caption-attachment-7669\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7669\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-6360_CT-CP-la-gi-va-ap-dung-cho-doi-tuong-nao.jpg\" alt=\"C\u00f4ng v\u0103n 6360\/CT-CP l\u00e0 g\u00ec v\u00e0 \u00e1p d\u1ee5ng cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-6360_CT-CP-la-gi-va-ap-dung-cho-doi-tuong-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-6360_CT-CP-la-gi-va-ap-dung-cho-doi-tuong-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-6360_CT-CP-la-gi-va-ap-dung-cho-doi-tuong-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-6360_CT-CP-la-gi-va-ap-dung-cho-doi-tuong-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-6360_CT-CP-la-gi-va-ap-dung-cho-doi-tuong-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7669\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 6360\/CT-CP l\u00e0 g\u00ec v\u00e0 \u00e1p d\u1ee5ng cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6360\/CT-CP l\u00e0 v\u0103n b\u1ea3n h\u00e0nh ch\u00ednh do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 26\/8\/2026, mang t\u00ednh ch\u1ea5t h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 nh\u1eb1m \u0111\u1ea9y m\u1ea1nh tuy\u00ean truy\u1ec1n \u0111\u1ec3 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1eafm r\u00f5 c\u00e1ch th\u1ee9c khai, t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. V\u0103n b\u1ea3n kh\u00f4ng \u0111\u1eb7t ra quy \u0111\u1ecbnh ph\u00e1p l\u00fd m\u1edbi m\u00e0 l\u00e0m r\u00f5 c\u00e1ch \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP ng\u00e0y 05\/3\/2026 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0o th\u1ef1c ti\u1ec5n qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a C\u00f4ng v\u0103n 6360\/CT-CP l\u00e0 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c di\u1ec7n n\u1ed9p <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> theo ph\u01b0\u01a1ng ph\u00e1p thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n thu\u1ebf su\u1ea5t, t\u1ee9c nh\u00f3m k\u00ea khai theo doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh. Nh\u00f3m n\u00e0y chi\u1ebfm s\u1ed1 l\u01b0\u1ee3ng l\u1edbn trong c\u1ed9ng \u0111\u1ed3ng h\u1ed9 kinh doanh c\u00e1 th\u1ec3 tr\u00ean c\u1ea3 n\u01b0\u1edbc, t\u1eeb c\u1eeda h\u00e0ng b\u00e1n l\u1ebb, d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng \u0111\u1ebfn c\u00e1c h\u1ed9 s\u1ea3n xu\u1ea5t, gia c\u00f4ng quy m\u00f4 nh\u1ecf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao C\u00f4ng v\u0103n 6360\/CT-CP quan tr\u1ecdng v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u h\u1ed9 kinh doanh tr\u01b0\u1edbc \u0111\u00e2y quen v\u1edbi c\u00e1ch n\u1ed9p thu\u1ebf kho\u00e1n c\u1ed1 \u0111\u1ecbnh theo n\u0103m, \u00edt ph\u1ea3i t\u00ednh to\u00e1n \u0111\u1ecbnh k\u1ef3. Khi chuy\u1ec3n sang c\u01a1 ch\u1ebf t\u1ea1m n\u1ed9p theo th\u00e1ng ho\u1eb7c qu\u00fd d\u1ef1a tr\u00ean doanh thu th\u1ef1c t\u1ebf, vi\u1ec7c hi\u1ec3u \u0111\u00fang c\u00f4ng th\u1ee9c v\u00e0 th\u1eddi h\u1ea1n tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ec3 tr\u00e1nh ch\u1eadm n\u1ed9p v\u00e0 b\u1ecb t\u00ednh ti\u1ec1n ph\u1ea1t ph\u00e1t sinh.<\/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 h\u1ed9 kinh doanh t\u1ea1i c\u00e1c th\u00e0nh ph\u1ed1 l\u1edbn, ph\u1ea7n l\u1edbn sai s\u00f3t kh\u00f4ng \u0111\u1ebfn t\u1eeb vi\u1ec7c c\u1ed1 t\u00ecnh tr\u1ed1n thu\u1ebf m\u00e0 t\u1eeb vi\u1ec7c ch\u01b0a n\u1eafm r\u00f5 doanh thu c\u1ee7a k\u1ef3 n\u00e0o \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o th\u00e1ng n\u00e0o, d\u1eabn \u0111\u1ebfn k\u00ea khai ch\u1eadm ho\u1eb7c thi\u1ebfu. C\u00f4ng v\u0103n 6360\/CT-CP gi\u00fap th\u1ed1ng nh\u1ea5t c\u00e1ch hi\u1ec3u, gi\u1ea3m thi\u1ec3u tranh ch\u1ea5p gi\u1eefa c\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong qu\u00e1 tr\u00ecnh r\u00e0 so\u00e1t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1ch t\u00ednh thu\u1ebf TNCN t\u1ea1m n\u1ed9p theo C\u00f4ng v\u0103n 6360\/CT-CP nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_7668\" aria-describedby=\"caption-attachment-7668\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7668\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-tinh-thue-TNCN-tam-nop-theo-Cong-van-6360_CT-CP-nhu-the-nao.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf TNCN t\u1ea1m n\u1ed9p theo C\u00f4ng v\u0103n 6360\/CT-CP nh\u01b0 th\u1ebf n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-tinh-thue-TNCN-tam-nop-theo-Cong-van-6360_CT-CP-nhu-the-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-tinh-thue-TNCN-tam-nop-theo-Cong-van-6360_CT-CP-nhu-the-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-tinh-thue-TNCN-tam-nop-theo-Cong-van-6360_CT-CP-nhu-the-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-tinh-thue-TNCN-tam-nop-theo-Cong-van-6360_CT-CP-nhu-the-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-tinh-thue-TNCN-tam-nop-theo-Cong-van-6360_CT-CP-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7668\" class=\"wp-caption-text\">C\u00e1ch t\u00ednh thu\u1ebf TNCN t\u1ea1m n\u1ed9p theo C\u00f4ng v\u0103n 6360\/CT-CP nh\u01b0 th\u1ebf n\u00e0o?<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng th\u1ee9c t\u00ednh s\u1ed1 thu\u1ebf TNCN t\u1ea1m n\u1ed9p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP, c\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNCN t\u1ea1m n\u1ed9p kh\u00e1 \u0111\u01a1n gi\u1ea3n: s\u1ed1 thu\u1ebf TNCN t\u1ea1m n\u1ed9p b\u1eb1ng doanh thu t\u00ednh thu\u1ebf c\u1ee7a th\u00e1ng ho\u1eb7c qu\u00fd nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng theo ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c kinh doanh. Doanh thu t\u00ednh thu\u1ebf l\u00e0 doanh thu ph\u00e1t sinh trong k\u1ef3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t cho m\u1ecdi ng\u00e0nh ngh\u1ec1 m\u00e0 ph\u00e2n theo t\u1eebng l\u0129nh v\u1ef1c c\u1ee5 th\u1ec3 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. V\u00ec v\u1eady, h\u1ed9 kinh doanh c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang nh\u00f3m ng\u00e0nh ngh\u1ec1 \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a m\u00ecnh tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t, tr\u00e1nh \u00e1p sai d\u1eabn \u0111\u1ebfn n\u1ed9p thi\u1ebfu ho\u1eb7c n\u1ed9p th\u1eeba so v\u1edbi ngh\u0129a v\u1ee5 th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n khai, n\u1ed9p thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh th\u1ef1c hi\u1ec7n khai t\u1ea1m n\u1ed9p thu\u1ebf TNCN theo th\u00e1ng ho\u1eb7c theo qu\u00fd, n\u1ed9p c\u00f9ng h\u1ed3 s\u01a1 khai<\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\"> \u589e\u503c\u7a0e\uff08VAT\uff09<\/span><\/a><span style=\"font-weight: 400;\">. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf tu\u00e2n theo quy \u0111\u1ecbnh chung c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh, \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho c\u1ea3 hai lo\u1ea1i h\u1ed3 s\u01a1 khai c\u00f9ng m\u1ed9t k\u1ef3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>H\u1ed9 kinh doanh c\u00f3 nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m kinh doanh th\u00ec n\u1ed9p thu\u1ebf TNCN \u1edf \u0111\u00e2u?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP, h\u1ed9 kinh doanh c\u00f3 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m ph\u1ea3i k\u00ea khai doanh thu v\u00e0 n\u1ed9p thu\u1ebf GTGT ri\u00eang theo t\u1eebng \u0111\u1ecba \u0111i\u1ec3m kinh doanh. Tuy nhi\u00ean, thu\u1ebf TNCN ch\u1ec9 n\u1ed9p t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, kh\u00f4ng ph\u1ea3i ph\u00e2n b\u1ed5 hay n\u1ed9p r\u1ea3i r\u00e1c \u1edf t\u1eebng n\u01a1i kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y gi\u00fap \u0111\u01a1n gi\u1ea3n h\u00f3a vi\u1ec7c qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n thu\u1ebf cho h\u1ed9 kinh doanh c\u00f3 chu\u1ed7i c\u1eeda h\u00e0ng, nh\u01b0ng \u0111\u1ed3ng th\u1eddi \u0111\u00f2i h\u1ecfi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ea3i t\u1ed5ng h\u1ee3p ch\u00ednh x\u00e1c doanh thu t\u1eeb m\u1ecdi \u0111\u1ecba \u0111i\u1ec3m tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNCN t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, tr\u00e1nh b\u1ecf s\u00f3t doanh thu t\u1eeb chi nh\u00e1nh khi t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Khi quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m, h\u1ed9 kinh doanh c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0111i\u1ec3m a kho\u1ea3n 5 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c di\u1ec7n ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 ba k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m th\u1ea5p h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n, h\u1ed9 kinh doanh n\u1ed9p b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch m\u00e0 kh\u00f4ng b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi kho\u1ea3n b\u1ed5 sung n\u00e0y, theo \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 ph\u1ea3i n\u1ed9p, ph\u1ea7n n\u1ed9p th\u1eeba \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c kho\u1ea3n chi n\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP, c\u00f3 b\u1ea3y nh\u00f3m kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh <\/span><a href=\"https:\/\/thue.man.net.vn\/thu-nhap-chiu-thue-tncn\/\"><span style=\"font-weight: 400;\">\u5e94\u7a0e\u6536\u5165<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh. \u0110\u00e2y l\u00e0 danh m\u1ee5c h\u1ed9 kinh doanh c\u1ea7n r\u00e0 so\u00e1t k\u1ef9 tr\u01b0\u1edbc khi k\u00ea khai chi ph\u00ed, tr\u00e1nh b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i tr\u1eeb khi ki\u1ec3m tra, quy\u1ebft to\u00e1n.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi kh\u00f4ng c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb 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;\">Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a c\u00e1 nh\u00e2n kinh doanh, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh, c\u00e1c th\u00e0nh vi\u00ean trong h\u1ed9 kinh doanh, tr\u1eeb kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c; \u0111\u1ed3ng th\u1eddi lo\u1ea1i tr\u1eeb c\u1ea3 kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u00e3 t\u00ednh v\u00e0o chi ph\u00ed nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng chi tr\u1ea3 ho\u1eb7c kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh, ho\u1eb7c kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng do l\u1ed7i c\u1ee7a c\u00e1 nh\u00e2n kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea5t \u1edf v\u00e0 c\u00f4ng tr\u00ecnh ph\u1ee5c v\u1ee5 sinh ho\u1ea1t tr\u00ean \u0111\u1ea5t, xe \u00f4 t\u00f4 v\u00e0 c\u00e1c t\u00e0i s\u1ea3n \u0111\u0103ng k\u00fd s\u1edf h\u1eefu ho\u1eb7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng mang t\u00ean c\u00e1 nh\u00e2n, tr\u1eeb xe \u00f4 t\u00f4 v\u00e0 t\u00e0i s\u1ea3n \u0111\u0103ng k\u00fd s\u1edf h\u1eefu ho\u1eb7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi m\u1ee5c \u0111\u00edch kinh doanh v\u1eadn t\u1ea3i, du l\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ee5c v\u1ee5 nhu c\u1ea7u c\u00e1 nh\u00e2n, gia \u0111\u00ecnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n kinh doanh c\u00f3 tr\u00e1ch nhi\u1ec7m theo d\u00f5i ri\u00eang chi ph\u00ed ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 chi ph\u00ed ph\u1ee5c v\u1ee5 nhu c\u1ea7u c\u00e1 nh\u00e2n, gia \u0111\u00ecnh, l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 lo\u1ea1i tr\u1eeb \u0111\u00fang c\u00e1c kho\u1ea3n chi kh\u00f4ng h\u1ee3p l\u1ec7 n\u00eau tr\u00ean khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNCN \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 3 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP, \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu l\u00e0 l\u00fac chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu l\u00e0 l\u00fac ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c ho\u00e0n th\u00e0nh t\u1eebng ph\u1ea7n d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu quy\u1ebft \u0111\u1ecbnh doanh thu \u0111\u00f3 thu\u1ed9c k\u1ef3 t\u00ednh thu\u1ebf n\u00e0o, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 thu\u1ebf TNCN t\u1ea1m n\u1ed9p c\u1ee7a th\u00e1ng ho\u1eb7c qu\u00fd t\u01b0\u01a1ng \u1ee9ng. Sai l\u1ec7ch \u1edf kh\u00e2u n\u00e0y l\u00e0 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u khi quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP c\u00f3 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu ri\u00eang, kh\u00f4ng \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc chung n\u00eau tr\u00ean. H\u1ed9 kinh doanh ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c l\u0129nh v\u1ef1c d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9 n\u00ean \u0111\u1ed1i chi\u1ebfu k\u1ef9 \u0111i\u1ec1u kho\u1ea3n n\u00e0y ho\u1eb7c tham kh\u1ea3o \u00fd ki\u1ebfn chuy\u00ean gia tr\u01b0\u1edbc khi k\u00ea khai.<\/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 C\u00f4ng v\u0103n 6360\/CT-CP<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang C\u00f4ng v\u0103n 6360\/CT-CP, h\u1ed9 kinh doanh c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111\u1ed3ng th\u1eddi v\u1edbi c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt g\u1ed1c d\u01b0\u1edbi \u0111\u00e2y, tr\u00e1nh ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o m\u1ed9t v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn \u0111\u01a1n l\u1ebb.<\/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 C\u00f4ng v\u0103n 6360\/CT-CP<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b7e\u53d1\u7f16\u53f7\/\u7b7e\u53d1\u65e5\u671f<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76f8\u5173\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6360\/CT-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ee5c Thu\u1ebf, ng\u00e0y 26\/8\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn h\u1ed9, c\u00e1 nh\u00e2n kinh doanh t\u1ea1m n\u1ed9p thu\u1ebf TNCN<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c68\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7, ng\u00e0y 05\/3\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh, th\u1eddi h\u1ea1n khai, n\u1ed9p thu\u1ebf TNCN cho h\u1ed9 kinh doanh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c252\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u5e9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh khai quy\u1ebft to\u00e1n thu\u1ebf TNCN cu\u1ed1i n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 5, 6, 8, 10, 12 N\u0110 68\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53c2\u8003<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf, chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, x\u1eed l\u00fd n\u1ed9p th\u1eeba\/thi\u1ebfu<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study: H\u1ed9 kinh doanh t\u1ea1i TP.HCM x\u1eed l\u00fd t\u1ea1m n\u1ed9p thu\u1ebf TNCN theo C\u00f4ng v\u0103n 6360\/CT-CP<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>\u80cc\u666f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh Y chuy\u00ean b\u00e1n l\u1ebb v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng t\u1ea1i TP.HCM, c\u00f3 hai c\u1eeda h\u00e0ng \u0111\u1eb7t t\u1ea1i qu\u1eadn B\u00ecnh T\u00e2n v\u00e0 qu\u1eadn 12. Tr\u01b0\u1edbc khi c\u00f3 h\u01b0\u1edbng d\u1eabn, h\u1ed9 kinh doanh k\u00ea khai doanh thu v\u00e0 n\u1ed9p thu\u1ebf TNCN ri\u00eang l\u1ebb t\u1ea1i t\u1eebng c\u1eeda h\u00e0ng, g\u00e2y tr\u00f9ng l\u1eb7p h\u1ed3 s\u01a1 v\u00e0 m\u1ea5t nhi\u1ec1u th\u1eddi gian \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u1eed l\u00fd theo C\u00f4ng v\u0103n 6360\/CT-CP<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n t\u1eeb MAN &#8211; Master Accountant Network, h\u1ed9 kinh doanh Y th\u1ef1c hi\u1ec7n l\u1ea1i quy tr\u00ecnh theo ba b\u01b0\u1edbc: t\u00e1ch ri\u00eang k\u00ea khai doanh thu, n\u1ed9p thu\u1ebf GTGT theo t\u1eebng \u0111\u1ecba \u0111i\u1ec3m kinh doanh; t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 doanh thu t\u00ednh thu\u1ebf TNCN c\u1ee7a c\u1ea3 hai c\u1eeda h\u00e0ng v\u00e0 n\u1ed9p thu\u1ebf TNCN duy nh\u1ea5t t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh; \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 h\u00e0ng qu\u00fd \u0111\u1ec3 chu\u1ea9n b\u1ecb s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6d4b\u91cf\u7ed3\u679c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u00e1p d\u1ee5ng \u0111\u00fang h\u01b0\u1edbng d\u1eabn, h\u1ed9 kinh doanh Y gi\u1ea3m th\u1eddi gian l\u00e0m h\u1ed3 s\u01a1 khai thu\u1ebf h\u00e0ng th\u00e1ng t\u1eeb kho\u1ea3ng ba ng\u00e0y xu\u1ed1ng c\u00f2n m\u1ed9t ng\u00e0y, \u0111\u1ed3ng th\u1eddi kh\u00f4ng c\u00f2n ph\u00e1t sinh ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa hai c\u1eeda h\u00e0ng khi quy\u1ebft to\u00e1n n\u0103m. Vi\u1ec7c n\u1ed9p thu\u1ebf t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u0169ng gi\u00fap ch\u1ee7 h\u1ed9 ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n thu\u1ebf r\u00f5 r\u00e0ng v\u00e0 ch\u1ee7 \u0111\u1ed9ng h\u01a1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh c\u00e1ch n\u1ed9p thu\u1ebf TNCN tr\u01b0\u1edbc v\u00e0 sau khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 6360\/CT-CP<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6360\/CT-CP gi\u00fap l\u00e0m r\u00f5 c\u00e1ch khai v\u00e0 n\u1ed9p thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00f3 nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m kinh doanh. So v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y, vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t h\u01a1n, t\u1eeb n\u01a1i n\u1ed9p thu\u1ebf, k\u1ef3 khai \u0111\u1ebfn c\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. \u0110\u1eb7c bi\u1ec7t, h\u01b0\u1edbng d\u1eabn c\u0169ng l\u00e0m r\u00f5 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd ch\u00eanh l\u1ec7ch khi quy\u1ebft to\u00e1n, gi\u00fap h\u1ed9 kinh doanh h\u1ea1n ch\u1ebf sai s\u00f3t v\u00e0 tranh ch\u1ea5p trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 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 c\u00e1ch n\u1ed9p thu\u1ebf TNCN tr\u01b0\u1edbc v\u00e0 sau khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 6360\/CT-CP<\/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 khi c\u00f3 h\u01b0\u1edbng d\u1eabn<\/b><\/td>\n<td style=\"text-align: center;\"><b>Sau khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 6360\/CT-CP<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u01a1i n\u1ed9p thu\u1ebf TNCN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eebng \u0111\u1ecba \u0111i\u1ec3m kinh doanh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u7533\u62a5\u671f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u01b0a th\u1ed1ng nh\u1ea5t th\u00e1ng, qu\u00fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo th\u00e1ng ho\u1eb7c qu\u00fd, c\u00f9ng h\u1ed3 s\u01a1 khai GTGT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ba1\u7b97\u516c\u5f0f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u01b0a r\u00f5 r\u00e0ng v\u1edbi m\u1ed9t s\u1ed1 h\u1ed9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf nh\u00e2n thu\u1ebf su\u1ea5t ng\u00e0nh ngh\u1ec1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd ch\u00eanh l\u1ec7ch khi quy\u1ebft to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ec5 ph\u00e1t sinh tranh ch\u1ea5p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 quy \u0111\u1ecbnh r\u00f5 v\u1ec1 n\u1ed9p b\u1ed5 sung ho\u1eb7c x\u1eed l\u00fd s\u1ed1 n\u1ed9p th\u1eeba<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p thu\u1ebf TNCN theo C\u00f4ng v\u0103n 6360\/CT-CP<\/b><\/h2>\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 th\u1ef1c t\u1ebf trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 ra b\u1ed1n r\u1ee7i ro ph\u1ed5 bi\u1ebfn m\u00e0 h\u1ed9 kinh doanh hay g\u1eb7p ph\u1ea3i khi tri\u1ec3n khai t\u1ea1m n\u1ed9p thu\u1ebf TNCN.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: \u00c1p sai thu\u1ebf su\u1ea5t theo ng\u00e0nh ngh\u1ec1: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u h\u1ed9 kinh doanh ho\u1ea1t \u0111\u1ed9ng \u0111a ng\u00e0nh ngh\u1ec1 nh\u01b0ng ch\u1ec9 \u00e1p d\u1ee5ng m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t chung cho to\u00e0n b\u1ed9 doanh thu, d\u1eabn \u0111\u1ebfn n\u1ed9p thi\u1ebfu \u1edf ph\u1ea7n doanh thu thu\u1ed9c ng\u00e0nh ngh\u1ec1 c\u00f3 thu\u1ebf su\u1ea5t cao h\u01a1n. Khi c\u01a1 quan thu\u1ebf r\u00e0 so\u00e1t, h\u1ed9 kinh doanh ph\u1ea3i n\u1ed9p b\u1ed5 sung v\u00e0 c\u00f3 th\u1ec3 b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: Nh\u1ea7m l\u1eabn th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh doanh thu v\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n: <\/b><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 h\u1ed9 kinh doanh ch\u1ec9 k\u00ea khai doanh thu khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n, trong khi quy \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh doanh thu t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao h\u00e0ng h\u00f3a ho\u1eb7c ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5. S\u1ef1 nh\u1ea7m l\u1eabn n\u00e0y khi\u1ebfn doanh thu b\u1ecb k\u00ea khai l\u1ec7ch k\u1ef3, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p t\u1eebng th\u00e1ng.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: Kh\u00f4ng t\u00e1ch b\u1ea1ch chi ph\u00ed c\u00e1 nh\u00e2n v\u00e0 chi ph\u00ed kinh doanh: <\/b><span style=\"font-weight: 400;\">V\u1edbi h\u1ed9 kinh doanh quy m\u00f4 nh\u1ecf, ranh gi\u1edbi gi\u1eefa chi ti\u00eau c\u00e1 nh\u00e2n v\u00e0 chi ti\u00eau ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u1eddng kh\u00f4ng r\u00f5 r\u00e0ng. \u0110i\u1ec1u n\u00e0y g\u00e2y kh\u00f3 kh\u0103n khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u1ec7, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c kho\u1ea3n li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n \u0111\u0103ng k\u00fd t\u00ean c\u00e1 nh\u00e2n.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: B\u1ecf s\u00f3t doanh thu khi c\u00f3 nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m kinh doanh: <\/b><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai GTGT ri\u00eang theo t\u1eebng \u0111\u1ecba \u0111i\u1ec3m nh\u01b0ng n\u1ed9p thu\u1ebf TNCN t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh \u0111\u00f2i h\u1ecfi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ea3i t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 d\u1eef li\u1ec7u t\u1eeb m\u1ecdi chi nh\u00e1nh. N\u1ebfu b\u1ecf s\u00f3t doanh thu t\u1eeb m\u1ed9t \u0111\u1ecba \u0111i\u1ec3m, s\u1ed1 thu\u1ebf TNCN t\u1ea1m n\u1ed9p t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh s\u1ebd b\u1ecb t\u00ednh thi\u1ebfu, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6360\/CT-CP g\u00f3p ph\u1ea7n l\u00e0m r\u00f5 c\u00e1ch th\u1ee9c t\u1ea1m n\u1ed9p thu\u1ebf TNCN cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, gi\u00fap gi\u1ea3m thi\u1ec3u sai s\u00f3t trong qu\u00e1 tr\u00ecnh k\u00ea khai v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb truy thu, ph\u1ea1t ch\u1eadm n\u1ed9p. Vi\u1ec7c n\u1eafm r\u00f5 c\u00f4ng th\u1ee9c t\u00ednh, th\u1eddi h\u1ea1n khai n\u1ed9p v\u00e0 c\u00e1ch x\u1eed l\u00fd khi quy\u1ebft to\u00e1n l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n thi\u1ebft \u0111\u1ec3 h\u1ed9 kinh doanh v\u1eadn h\u00e0nh \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt ngay t\u1eeb nh\u1eefng k\u1ef3 khai thu\u1ebf \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network l\u00e0 \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf, am hi\u1ec3u s\u00e2u s\u1eafc qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. Ch\u00fang t\u00f4i cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf, k\u1ebf to\u00e1n thu\u1ebf, b\u00e1o c\u00e1o thu\u1ebf v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh v\u00e0 doanh nghi\u1ec7p. H\u01a1n 500 kh\u00e1ch h\u00e0ng \u0111\u00e3 quay l\u1ea1i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u1ea7n th\u1ee9 hai trong n\u0103m qua. \u0110\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 c\u1ee5 th\u1ec3 cho tr\u01b0\u1eddng h\u1ee3p c\u1ee7a h\u1ed9 kinh doanh b\u1ea1n, h\u00e3y li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>MAN \u2013 Master Accountant Network \u7684\u7a0e\u52a1\u670d\u52a1<\/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;\">\u589e\u503c\u7a0e\u9000\u7a0e\u670d\u52a1<\/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;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/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\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/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;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u4f01\u4e1a\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 6360\/CT-CP<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 6360\/CT-CP do c\u01a1 quan n\u00e0o ban h\u00e0nh v\u00e0 khi n\u00e0o?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6360\/CT-CP do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 26\/8\/2026, h\u01b0\u1edbng d\u1eabn h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p thu\u1ebf TNCN.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>H\u1ed9 kinh doanh n\u00e0o ph\u1ea3i \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh thu\u1ebf TNCN theo C\u00f4ng v\u0103n 6360\/CT-CP?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNCN theo ph\u01b0\u01a1ng ph\u00e1p thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n thu\u1ebf su\u1ea5t, quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Thu\u1ebf TNCN t\u1ea1m n\u1ed9p \u0111\u01b0\u1ee3c n\u1ed9p theo th\u00e1ng hay theo qu\u00fd?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn khai t\u1ea1m n\u1ed9p theo th\u00e1ng ho\u1eb7c theo qu\u00fd, n\u1ed9p c\u00f9ng h\u1ed3 s\u01a1 khai thu\u1ebf GTGT.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>H\u1ed9 kinh doanh c\u00f3 nhi\u1ec1u c\u1eeda h\u00e0ng th\u00ec n\u1ed9p thu\u1ebf TNCN \u1edf \u0111\u00e2u?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf TNCN \u0111\u01b0\u1ee3c n\u1ed9p t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, trong khi thu\u1ebf GTGT v\u1eabn k\u00ea khai ri\u00eang theo t\u1eebng \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>N\u1ebfu t\u1ea1m n\u1ed9p thi\u1ebfu thu\u1ebf TNCN so v\u1edbi s\u1ed1 ph\u1ea3i n\u1ed9p khi quy\u1ebft to\u00e1n th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh n\u1ed9p b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch v\u00e0 kh\u00f4ng b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf n\u1ed9p b\u1ed5 sung n\u00e0y, theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 6360\/CT-CP do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 26\/8\/2026 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP. V\u0103n b\u1ea3n ra \u0111\u1eddi trong b\u1ed1i c\u1ea3nh nhi\u1ec1u h\u1ed9 kinh doanh c\u00f2n l\u00fang t\u00fang [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7670,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,4],"tags":[],"class_list":["post-7667","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\/7667","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=7667"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7667\/revisions"}],"predecessor-version":[{"id":7672,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7667\/revisions\/7672"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7670"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7667"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7667"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}