{"id":7673,"date":"2026-08-28T15:28:09","date_gmt":"2026-08-28T08:28:09","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7673"},"modified":"2026-08-28T15:28:25","modified_gmt":"2026-08-28T08:28:25","slug":"chi-phi-thue-tndn-hoan-lai-theo-thong-tu-99","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/chi-phi-thue-tndn-hoan-lai-theo-thong-tu-99\/","title":{"rendered":"\u6839\u636e\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u77e5\uff0c\u5bf9\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u7684\u4f1a\u8ba1\u5904\u7406\u63d0\u4f9b\u6307\u5bfc"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 99\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 n\u1ed9i dung m\u1ecdi k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n n\u1eafm v\u1eefng tr\u01b0\u1edbc khi th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/1\/2026, thay th\u1ebf <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">200\/2014\/TT-BTC \u901a\u51fd<\/span><\/a><span style=\"font-weight: 400;\">. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc chuy\u1ec3n t\u01b0 duy l\u00e0m k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam, t\u1eeb tu\u00e2n th\u1ee7 c\u1ee9ng nh\u1eafc t\u1eebng t\u00e0i kho\u1ea3n sang v\u1eadn d\u1ee5ng nguy\u00ean t\u1eafc linh ho\u1ea1t, ti\u1ec7m c\u1eadn chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf. V\u1edbi doanh nghi\u1ec7p c\u00f3 ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi gi\u1eefa l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf, h\u1ea1ch to\u00e1n sai T\u00e0i kho\u1ea3n 8212 c\u00f3 th\u1ec3 k\u00e9o theo h\u1ec7 qu\u1ea3 kh\u00f4ng nh\u1ecf khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n d\u01b0\u1edbi g\u00f3c nh\u00ecn th\u1ef1c t\u1ebf c\u1ee7a <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi doanh nghi\u1ec7p FDI v\u00e0 doanh nghi\u1ec7p trong n\u01b0\u1edbc t\u1ea1i Vi\u1ec7t Nam. N\u1ed9i dung b\u00e1m s\u00e1t quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, \u0111\u1ed1i chi\u1ebfu v\u1edbi Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 17, \u0111\u1ed3ng th\u1eddi ch\u1ec9 ra nh\u1eefng r\u1ee7i ro h\u1ea1ch to\u00e1n m\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p ph\u1ea3i trong th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><\/h2>\n<figure id=\"attachment_7677\" aria-describedby=\"caption-attachment-7677\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7677\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-huong-dan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99_2025_TT-BTC.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-huong-dan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99_2025_TT-BTC.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-huong-dan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99_2025_TT-BTC-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-huong-dan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99_2025_TT-BTC-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-huong-dan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99_2025_TT-BTC-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-huong-dan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99_2025_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7677\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0 quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch ghi nh\u1eadn, ph\u1ea3n \u00e1nh v\u00e0 k\u1ebft chuy\u1ec3n chi ph\u00ed thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u00e1t sinh t\u1eeb ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi, th\u00f4ng qua T\u00e0i kho\u1ea3n 8212.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd: Th\u00f4ng t\u01b0 99\/2025\/TT-BTC do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 27\/10\/2025, hi\u1ec7u l\u1ef1c t\u1eeb 1\/1\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, th\u00e0nh ph\u1ea7n kinh t\u1ebf c\u00f3 ph\u00e1t sinh t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i (TK 243) ho\u1eb7c thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 (TK 347).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t b\u00fat to\u00e1n: ghi nh\u1eadn qua N\u1ee3\/C\u00f3 TK 8212 \u0111\u1ed1i \u1ee9ng v\u1edbi TK 243 v\u00e0 TK 347, cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 ch\u00eanh l\u1ec7ch sang TK 911, kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m c\u1ea7n chu\u1ea9n b\u1ecb: ngay t\u1eeb qu\u00fd IV\/2025 \u0111\u1ec3 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n s\u1eb5n s\u00e0ng \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 k\u1ebf to\u00e1n n\u0103m 2026.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0 g\u00ec?<\/b><\/h2>\n<figure id=\"attachment_7675\" aria-describedby=\"caption-attachment-7675\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7675\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Huong-dan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99_2025_TT-BTC-la-gi.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0 g\u00ec?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Huong-dan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99_2025_TT-BTC-la-gi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Huong-dan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99_2025_TT-BTC-la-gi-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Huong-dan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99_2025_TT-BTC-la-gi-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Huong-dan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99_2025_TT-BTC-la-gi-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Huong-dan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99_2025_TT-BTC-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7675\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0 g\u00ec?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i l\u00e0 kho\u1ea3n chi ph\u00ed thu\u1ebf ph\u00e1t sinh kh\u00f4ng ph\u1ea3i t\u1eeb ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf trong n\u0103m hi\u1ec7n h\u00e0nh, m\u00e0 t\u1eeb ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 c\u01a1 s\u1edf t\u00ednh thu\u1ebf c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3. Kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean T\u00e0i kho\u1ea3n 8212, \u0111\u1ed1i \u1ee9ng v\u1edbi T\u00e0i kho\u1ea3n 243 &#8211; T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i v\u00e0 T\u00e0i kho\u1ea3n 347 &#8211; Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ph\u1ee5 l\u1ee5c II, Ph\u1ea7n B, M\u1ee5c 3 ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, vi\u1ec7c h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo b\u1ed1n t\u00ecnh hu\u1ed1ng ph\u00e1t sinh c\u1ee5 th\u1ec3. Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 r\u00e0ng \u0111\u00e2u l\u00e0 chi ph\u00ed thu\u1ebf ho\u00e3n l\u1ea1i t\u0103ng, \u0111\u00e2u l\u00e0 kho\u1ea3n ghi gi\u1ea3m, \u0111\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3n ch\u1ea5t c\u1ee7a T\u00e0i kho\u1ea3n 8212 trong h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n m\u1edbi<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n 8212 kh\u00f4ng mang b\u1ea3n ch\u1ea5t l\u00e0 m\u1ed9t kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p ngay cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. \u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 k\u1ebf to\u00e1n \u0111\u1ec3 ph\u1ea3n \u00e1nh \u1ea3nh h\u01b0\u1edfng c\u1ee7a ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi l\u00ean k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3, theo \u0111\u00fang nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p gi\u1eefa doanh thu v\u00e0 chi ph\u00ed. V\u00ec v\u1eady, t\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3, to\u00e0n b\u1ed9 s\u1ed1 ph\u00e1t sinh \u0111\u1ec1u \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang T\u00e0i kho\u1ea3n 911 khi kh\u00f3a s\u1ed5.<\/span><\/p>\n<blockquote><p><b><i>\u67e5\u770b\u66f4\u591a\u6587\u7ae0\uff1a <\/i><\/b><a href=\"https:\/\/thue.man.net.vn\/tai-khoan-8212\/\"><b><i>\u8d26\u6237 8212 \u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528<\/i><\/b><\/a><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u1edbn ho\u1eb7c c\u00f3 kho\u1ea3n d\u1ef1 ph\u00f2ng ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf th\u01b0\u1eddng xuy\u00ean ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi. N\u1ebfu kh\u00f4ng h\u1ea1ch to\u00e1n \u0111\u00fang chi ph\u00ed thu\u1ebf ho\u00e3n l\u1ea1i, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh s\u1ebd ph\u1ea3n \u00e1nh sai l\u1ec7ch l\u1ee3i nhu\u1eadn sau thu\u1ebf, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ed5 \u0111\u00f4ng, ng\u00e2n h\u00e0ng cho vay v\u00e0 c\u01a1 quan thu\u1ebf khi thanh tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece\u8fd9\u4e2a\u89d2\u5ea6\u6765\u770b <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, sau nhi\u1ec1u n\u0103m r\u00e0 so\u00e1t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i khu v\u1ef1c ph\u00eda Nam, m\u1ed9t trong nh\u1eefng l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 doanh nghi\u1ec7p b\u1ecf qua ho\u00e0n to\u00e0n vi\u1ec7c ghi nh\u1eadn thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i, d\u1eabn \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch. Khi ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0o cu\u1ed9c, kho\u1ea3n m\u1ee5c n\u00e0y th\u01b0\u1eddng l\u00e0 m\u1ed9t trong nh\u1eefng \u0111i\u1ec3m b\u1ecb \u0111i\u1ec1u ch\u1ec9nh nhi\u1ec1u nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i \u00e1p d\u1ee5ng h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC?<\/b><\/h2>\n<figure id=\"attachment_7674\" aria-describedby=\"caption-attachment-7674\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7674\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-phai-ap-dung-huong-dan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99_2025_TT-BTC.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i \u00e1p d\u1ee5ng h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-phai-ap-dung-huong-dan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99_2025_TT-BTC.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-phai-ap-dung-huong-dan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99_2025_TT-BTC-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-phai-ap-dung-huong-dan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99_2025_TT-BTC-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-phai-ap-dung-huong-dan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99_2025_TT-BTC-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-phai-ap-dung-huong-dan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99_2025_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7674\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i \u00e1p d\u1ee5ng h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam. Ri\u00eang v\u1edbi vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> ho\u00e3n l\u1ea1i, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng th\u1ef1c t\u1ebf th\u01b0\u1eddng t\u1eadp trung v\u00e0o c\u00e1c nh\u00f3m sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf ho\u1eb7c ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf, v\u00ed d\u1ee5 nh\u01b0 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 l\u1ed7 t\u00ednh thu\u1ebf ch\u01b0a s\u1eed d\u1ee5ng ho\u1eb7c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ch\u01b0a s\u1eed d\u1ee5ng, c\u00f3 kh\u1ea3 n\u0103ng t\u1ea1o ra l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf trong t\u01b0\u01a1ng lai \u0111\u1ec3 thu h\u1ed3i t\u00e0i s\u1ea3n thu\u1ebf ho\u00e3n l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ni\u00eam y\u1ebft, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, v\u1ed1n c\u00f3 y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 ch\u1eb7t ch\u1ebd Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 17.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC n\u1ebfu ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd: c\u00e1c \u0111\u01a1n v\u1ecb si\u00eau nh\u1ecf v\u1eabn c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u01a1n gi\u1ea3n h\u01a1n theo quy \u0111\u1ecbnh ri\u00eang, kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i theo d\u00f5i chi ti\u1ebft T\u00e0i kho\u1ea3n 8212 n\u1ebfu kh\u00f4ng ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u00e1ng k\u1ec3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng quy \u0111\u1ecbnh h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i m\u1edbi?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 27\/10\/2025 v\u00e0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 1\/1\/2026, thay th\u1ebf to\u00e0n b\u1ed9 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, Th\u00f4ng t\u01b0 75\/2015\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 53\/2016\/TT-BTC. Doanh nghi\u1ec7p c\u00f3 kho\u1ea3ng th\u1eddi gian chuy\u1ec3n ti\u1ebfp t\u1eeb cu\u1ed1i n\u0103m 2025 \u0111\u1ebfn h\u1ebft n\u0103m 2026 \u0111\u1ec3 c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 v\u00e0 \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh n\u1ed9i b\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi ri\u00eang n\u1ed9i dung h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i, th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng g\u1eafn li\u1ec1n v\u1edbi k\u1ef3 k\u1ebf to\u00e1n n\u0103m 2026. Ngh\u0129a l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho ni\u00ean \u0111\u1ed9 b\u1eaft \u0111\u1ea7u t\u1eeb 1\/1\/2026 tr\u1edf \u0111i ph\u1ea3i ph\u1ea3n \u00e1nh T\u00e0i kho\u1ea3n 8212 theo k\u1ebft c\u1ea5u v\u00e0 nguy\u00ean t\u1eafc m\u1edbi. V\u1edbi nh\u1eefng doanh nghi\u1ec7p \u0111\u00e3 chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 ngu\u1ed3n l\u1ef1c, th\u00f4ng t\u01b0 c\u0169ng cho ph\u00e9p \u00e1p d\u1ee5ng s\u1edbm h\u01a1n th\u1eddi \u0111i\u1ec3m b\u1eaft bu\u1ed9c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111\u1ed3ng th\u1eddi nhi\u1ec1u v\u0103n b\u1ea3n, kh\u00f4ng ch\u1ec9 ri\u00eang Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 384px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px; width: 28.7582%;\"><b>\u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\n<td style=\"text-align: center; height: 56px; width: 26.2164%;\"><b>\u7b7e\u53d1\u7f16\u53f7\/\u7b7e\u53d1\u65e5\u671f<\/b><\/td>\n<td style=\"text-align: center; height: 56px; width: 44.2992%;\"><b>\u76f8\u5173\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px; width: 28.7582%;\"><span style=\"font-weight: 400;\">\u901a\u51fd 99\/2025\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center; height: 80px; width: 26.2164%;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh, 27\/10\/2025, hi\u1ec7u l\u1ef1c 1\/1\/2026<\/span><\/td>\n<td style=\"text-align: center; height: 80px; width: 44.2992%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi, quy \u0111\u1ecbnh k\u1ebft c\u1ea5u v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n TK 8212, TK 243, TK 347<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px; width: 28.7582%;\"><span style=\"font-weight: 400;\">200\/2014\/TT-BTC \u901a\u51fd<\/span><\/td>\n<td style=\"text-align: center; height: 56px; width: 26.2164%;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh, 22\/12\/2014<\/span><\/td>\n<td style=\"text-align: center; height: 56px; width: 44.2992%;\"><span style=\"font-weight: 400;\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u0169, b\u1ecb thay th\u1ebf b\u1edfi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC t\u1eeb 1\/1\/2026<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px; width: 28.7582%;\"><span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 17<\/span><\/td>\n<td style=\"text-align: center; height: 80px; width: 26.2164%;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh theo Quy\u1ebft \u0111\u1ecbnh 12\/2005\/Q\u0110-BTC<\/span><\/td>\n<td style=\"text-align: center; height: 80px; width: 44.2992%;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc ghi nh\u1eadn, x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i v\u00e0 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px; width: 28.7582%;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 75\/2015\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center; height: 56px; width: 26.2164%;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh, 18\/5\/2015<\/span><\/td>\n<td style=\"text-align: center; height: 56px; width: 44.2992%;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 128 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, b\u1ecb thay th\u1ebf c\u00f9ng \u0111\u1ee3t v\u1edbi TT200<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px; width: 28.7582%;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 53\/2016\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center; height: 56px; width: 26.2164%;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh, 21\/3\/2016<\/span><\/td>\n<td style=\"text-align: center; height: 56px; width: 44.2992%;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, b\u1ecb thay th\u1ebf c\u00f9ng \u0111\u1ee3t<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a<\/b><span style=\"font-weight: 400;\"> doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i th\u00eam c\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 c\u1ee5 th\u1ec3 m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 th\u1ec3 ban h\u00e0nh trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, v\u00ec th\u00f4ng t\u01b0 m\u1edbi trao quy\u1ec1n t\u1ef1 ch\u1ee7 nhi\u1ec1u h\u01a1n cho doanh nghi\u1ec7p trong vi\u1ec7c thi\u1ebft k\u1ebf h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n chi ti\u1ebft c\u1ea5p 2, c\u1ea5p 3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>K\u1ebft c\u1ea5u v\u00e0 nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n T\u00e0i kho\u1ea3n 8212 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Ph\u1ea7n B, M\u1ee5c 1 Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i g\u1ed3m ba n\u1ed9i dung c\u1ed1t l\u00f5i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh chi ph\u00ed thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 17 &#8211; Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o T\u00e0i kho\u1ea3n 8212 nh\u1eefng kho\u1ea3n t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ho\u1eb7c thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u1ef1c ti\u1ebfp v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, v\u00ed d\u1ee5 nh\u01b0 \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0a th\u1eb3ng v\u00e0o ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u4f1a\u8ba1\u671f\u672b\uff0c\u4f01\u4e1a\u5fc5\u987b\u5c06\u8d26\u6237 8212 \u2013 \u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528 \u7684\u501f\u65b9\u548c\u8d37\u65b9\u5206\u5f55\u4e4b\u95f4\u7684\u5dee\u989d\u8f6c\u5165\u8d26\u6237 911 \u2013 \u4e1a\u52a1\u6210\u679c\u7684\u786e\u5b9a\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>K\u1ebft c\u1ea5u b\u00ean N\u1ee3, b\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 8212<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ph\u1ea7n B, M\u1ee5c 2 Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, k\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 8212 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft nh\u01b0 sau.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u00ean N\u1ee3<\/b><span style=\"font-weight: 400;\"> ph\u1ea3n \u00e1nh ba n\u1ed9i dung:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i ph\u00e1t sinh trong n\u0103m t\u1eeb vi\u1ec7c ghi nh\u1eadn thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3, l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh trong n\u0103m l\u1edbn h\u01a1n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 ho\u00e0n nh\u1eadp t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i \u0111\u00e3 ghi nh\u1eadn t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc, l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m l\u1edbn h\u01a1n t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u00e1t sinh trong n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft chuy\u1ec3n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ph\u00e1t sinh trong k\u1ef3 c\u1ee7a b\u00ean C\u00f3 T\u00e0i kho\u1ea3n 8212 l\u1edbn h\u01a1n s\u1ed1 ph\u00e1t sinh trong k\u1ef3 c\u1ee7a b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 8212, \u0111\u01b0a v\u00e0o b\u00ean C\u00f3 T\u00e0i kho\u1ea3n 911 &#8211; X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>B\u00ean C\u00f3<\/b><span style=\"font-weight: 400;\"> ph\u1ea3n \u00e1nh ba n\u1ed9i dung:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i t\u01b0\u01a1ng \u1ee9ng v\u1edbi ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i, l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u00e1t sinh trong n\u0103m l\u1edbn h\u01a1n t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i t\u01b0\u01a1ng \u1ee9ng v\u1edbi ho\u00e0n nh\u1eadp thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3, l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m l\u1edbn h\u01a1n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh trong n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft chuy\u1ec3n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 T\u00e0i kho\u1ea3n 8212 nh\u1ecf h\u01a1n s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 8212 ph\u00e1t sinh trong k\u1ef3, \u0111\u01b0a v\u00e0o b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 911 &#8211; X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n 8212 &#8211; Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t quan tr\u1ecdng so v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n hay n\u1ee3 ph\u1ea3i tr\u1ea3 th\u00f4ng th\u01b0\u1eddng, v\u00e0 c\u0169ng l\u00e0 \u0111i\u1ec3m k\u1ebf to\u00e1n m\u1edbi v\u00e0o ngh\u1ec1 d\u1ec5 hi\u1ec3u nh\u1ea7m nh\u1ea5t khi l\u1ea7n \u0111\u1ea7u ti\u1ebfp c\u1eadn Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n c\u1ee5 th\u1ec3 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 b\u1ed1n tr\u01b0\u1eddng h\u1ee3p b\u00fat to\u00e1n ch\u00ednh m\u00e0 k\u1ebf to\u00e1n c\u1ea7n n\u1eafm \u0111\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn khi th\u1ef1c hi\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi ghi nh\u1eadn thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh trong n\u0103m l\u1edbn h\u01a1n ph\u1ea7n \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m, ghi N\u1ee3 TK 8212, C\u00f3 TK 347.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi ho\u00e0n nh\u1eadp t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i \u0111\u00e3 ghi nh\u1eadn t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc l\u1edbn h\u01a1n ph\u1ea7n ph\u00e1t sinh m\u1edbi trong n\u0103m, ghi N\u1ee3 TK 8212, C\u00f3 TK 243.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u00e1t sinh trong n\u0103m l\u1edbn h\u01a1n ph\u1ea7n \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp, ghi gi\u1ea3m chi ph\u00ed b\u1eb1ng b\u00fat to\u00e1n N\u1ee3 TK 243, C\u00f3 TK 8212.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m l\u1edbn h\u01a1n ph\u1ea7n ph\u00e1t sinh m\u1edbi, ghi gi\u1ea3m chi ph\u00ed b\u1eb1ng b\u00fat to\u00e1n N\u1ee3 TK 347, C\u00f3 TK 8212.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Cu\u1ed1i k\u1ef3, n\u1ebfu T\u00e0i kho\u1ea3n 8212 c\u00f3 s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 l\u1edbn h\u01a1n b\u00ean C\u00f3, k\u1ebf to\u00e1n ghi N\u1ee3 TK 911, C\u00f3 TK 8212. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 l\u1edbn h\u01a1n b\u00ean N\u1ee3, ghi N\u1ee3 TK 8212, C\u00f3 TK 911.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh c\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i: Th\u00f4ng t\u01b0 200 v\u00e0 Th\u00f4ng t\u01b0 99\/2025<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd khi chuy\u1ec3n t\u1eeb Th\u00f4ng t\u01b0 200\/2014\/TT-BTC sang Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. T\u1eeb n\u0103m 2026, doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng TK 8212 nh\u01b0ng c\u00e1ch ti\u1ebfp c\u1eadn \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo h\u01b0\u1edbng linh ho\u1ea1t v\u00e0 t\u0103ng t\u00ednh t\u1ef1 ch\u1ee7 trong t\u1ed5 ch\u1ee9c h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng nh\u1eadn di\u1ec7n nh\u1eefng \u0111i\u1ec3m kh\u00e1c bi\u1ec7t quan tr\u1ecdng gi\u1eefa quy \u0111\u1ecbnh c\u0169 v\u00e0 m\u1edbi.<\/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 h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i: Th\u00f4ng t\u01b0 200 v\u00e0 Th\u00f4ng t\u01b0 99\/2025<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u00f4ng t\u01b0 200\/2014\/TT-BTC (c\u0169)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC (m\u1edbi)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7528\u6237\u5e10\u6237<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 8212 &#8211; Chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1eef nguy\u00ean TK 8212, quy \u0111\u1ecbnh l\u1ea1i r\u00f5 h\u01a1n k\u1ebft c\u1ea5u<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1ch ti\u1ebfp c\u1eadn<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft, mang t\u00ednh c\u1ea7m tay ch\u1ec9 vi\u1ec7c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Trao quy\u1ec1n t\u1ef1 ch\u1ee7 thi\u1ebft k\u1ebf t\u00e0i kho\u1ea3n chi ti\u1ebft cho doanh nghi\u1ec7p<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709\u6548\u6027<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 22\/12\/2014, \u00e1p d\u1ee5ng \u0111\u1ebfn h\u1ebft 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 1\/1\/2026, thay th\u1ebf ho\u00e0n to\u00e0n Th\u00f4ng t\u01b0 200<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c \u0111\u1ed9 h\u00e0i h\u00f2a qu\u1ed1c t\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u01b0\u01a1ng \u0111\u1ed1i h\u1ea1n ch\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u0103ng c\u01b0\u1eddng h\u00e0i h\u00f2a v\u1edbi th\u00f4ng l\u1ec7 k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 TK 8212<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3, gi\u1eef nguy\u00ean nguy\u00ean t\u1eafc<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf: h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i t\u1ea1i doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>\u80cc\u666f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Y ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed t\u1ea1i \u0110\u1ed3ng Nai, c\u00f3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng trong k\u1ebf to\u00e1n nh\u01b0ng \u00e1p d\u1ee5ng kh\u1ea5u hao nhanh khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf ph\u00e1t sinh do gi\u00e1 tr\u1ecb kh\u1ea5u hao t\u00ednh thu\u1ebf l\u1edbn h\u01a1n kh\u1ea5u hao ghi s\u1ed5 k\u1ebf to\u00e1n trong ba n\u0103m \u0111\u1ea7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh 2026, k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh t\u01b0\u01a1ng \u1ee9ng v\u1edbi ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf l\u00e0 450 tri\u1ec7u \u0111\u1ed3ng, trong khi ph\u1ea7n ho\u00e0n nh\u1eadp c\u1ee7a n\u0103m tr\u01b0\u1edbc l\u00e0 120 tri\u1ec7u \u0111\u1ed3ng. Ch\u00eanh l\u1ec7ch 330 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c ghi nh\u1eadn b\u1eb1ng b\u00fat to\u00e1n N\u1ee3 TK 8212 330 tri\u1ec7u \u0111\u1ed3ng, C\u00f3 TK 347 330 tri\u1ec7u \u0111\u1ed3ng. Cu\u1ed1i k\u1ef3, do TK 8212 kh\u00f4ng ph\u00e1t sinh nghi\u1ec7p v\u1ee5 gi\u1ea3m chi ph\u00ed n\u00e0o kh\u00e1c, to\u00e0n b\u1ed9 330 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang TK 911 b\u1eb1ng b\u00fat to\u00e1n N\u1ee3 TK 911, C\u00f3 TK 8212.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7ed3\u679c\u548c\u7ecf\u9a8c\u6559\u8bad<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1edd ghi nh\u1eadn \u0111\u00fang th\u1eddi \u0111i\u1ec3m, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026 c\u1ee7a c\u00f4ng ty ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf ti\u1ec1m t\u00e0ng trong t\u01b0\u01a1ng lai, gi\u00fap h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u00f3 c\u01a1 s\u1edf \u0111\u00e1nh gi\u00e1 d\u00f2ng ti\u1ec1n thu\u1ebf ch\u00ednh x\u00e1c h\u01a1n khi l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh n\u0103m sau. Khi ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp r\u00e0 so\u00e1t, kho\u1ea3n m\u1ee5c thu\u1ebf ho\u00e3n l\u1ea1i kh\u00f4ng b\u1ecb n\u00eau th\u00e0nh ngo\u1ea1i tr\u1eeb trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, m\u1ed9t kh\u00e1c bi\u1ec7t r\u00f5 r\u1ec7t so v\u1edbi nh\u1eefng n\u0103m tr\u01b0\u1edbc khi c\u00f4ng ty c\u00f2n b\u1ecf s\u00f3t b\u00fat to\u00e1n n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e13\u5bb6\u4eec <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 ra b\u1ed1n nh\u00f3m r\u1ee7i ro ph\u1ed5 bi\u1ebfn nh\u1ea5t khi doanh nghi\u1ec7p tri\u1ec3n khai h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: B\u1ecf s\u00f3t ho\u00e0n to\u00e0n vi\u1ec7c ghi nh\u1eadn thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf kh\u00f4ng c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch th\u01b0\u1eddng ch\u1ec9 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh m\u00e0 b\u1ecf qua ph\u1ea7n ho\u00e3n l\u1ea1i, d\u1eabn \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf ti\u1ec1m t\u00e0ng. Khi chuy\u1ec3n \u0111\u1ed5i ki\u1ec3m to\u00e1n vi\u00ean ho\u1eb7c g\u1ecdi v\u1ed1n \u0111\u1ea7u t\u01b0, \u0111\u00e2y th\u01b0\u1eddng l\u00e0 \u0111i\u1ec3m b\u1ecb y\u00eau c\u1ea7u \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1, g\u00e2y m\u1ea5t th\u1eddi gian v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn b\u00e1o c\u00e1o.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: Nh\u1ea7m l\u1eabn gi\u1eefa ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi v\u00e0 ch\u00eanh l\u1ec7ch v\u0129nh vi\u1ec5n: <\/b><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf \u0111\u1ec1u t\u1ea1o ra thu\u1ebf ho\u00e3n l\u1ea1i. Ch\u00eanh l\u1ec7ch v\u0129nh vi\u1ec5n nh\u01b0 chi ph\u00ed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf s\u1ebd kh\u00f4ng bao gi\u1edd t\u1ea1o ra t\u00e0i s\u1ea3n hay n\u1ee3 thu\u1ebf ho\u00e3n l\u1ea1i. K\u1ebf to\u00e1n nh\u1ea7m l\u1eabn hai lo\u1ea1i ch\u00eanh l\u1ec7ch n\u00e0y d\u1ec5 d\u1eabn \u0111\u1ebfn h\u1ea1ch to\u00e1n sai b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: Ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u1ebf ho\u00e3n l\u1ea1i kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i: <\/b><span style=\"font-weight: 400;\">Theo Chu\u1ea9n m\u1ef1c s\u1ed1 17, t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi doanh nghi\u1ec7p c\u00f3 kh\u1ea3 n\u0103ng ch\u1eafc ch\u1eafn t\u1ea1o ra l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf trong t\u01b0\u01a1ng lai \u0111\u1ec3 thu h\u1ed3i kho\u1ea3n n\u00e0y. Doanh nghi\u1ec7p thua l\u1ed7 k\u00e9o d\u00e0i nh\u01b0ng v\u1eabn ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u1ebf ho\u00e3n l\u1ea1i m\u00e0 kh\u00f4ng \u0111\u00e1nh gi\u00e1 l\u1ea1i kh\u1ea3 n\u0103ng thu h\u1ed3i l\u00e0 m\u1ed9t sai s\u00f3t nghi\u00eam tr\u1ecdng, th\u01b0\u1eddng b\u1ecb ki\u1ec3m to\u00e1n vi\u00ean n\u00eau \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: Ch\u01b0a c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n theo k\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n m\u1edbi: <\/b><span style=\"font-weight: 400;\">Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i t\u1eeb Th\u00f4ng t\u01b0 200 sang Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u00f2i h\u1ecfi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ph\u1ea3i c\u1eadp nh\u1eadt \u0111\u00fang k\u1ebft c\u1ea5u b\u00fat to\u00e1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 logic k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3 gi\u1eefa TK 8212 v\u00e0 TK 911. N\u1ebfu ph\u1ea7n m\u1ec1m ch\u01b0a \u0111\u01b0\u1ee3c nh\u00e0 cung c\u1ea5p c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi, k\u1ebf to\u00e1n c\u00f3 nguy c\u01a1 ph\u1ea3i x\u1eed l\u00fd th\u1ee7 c\u00f4ng ngo\u00e0i h\u1ec7 th\u1ed1ng, d\u1ec5 g\u00e2y sai l\u1ec7ch gi\u1eefa s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o.<\/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;\">H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t thay \u0111\u1ed5i k\u1ef9 thu\u1eadt v\u1ec1 s\u1ed1 hi\u1ec7u v\u0103n b\u1ea3n, m\u00e0 \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p nh\u00ecn l\u1ea1i to\u00e0n b\u1ed9 c\u00e1ch qu\u1ea3n tr\u1ecb ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ee7a m\u00ecnh. T\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t T\u00e0i kho\u1ea3n 8212, ph\u00e2n bi\u1ec7t ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi v\u1edbi ch\u00eanh l\u1ec7ch v\u0129nh vi\u1ec5n, cho \u0111\u1ebfn vi\u1ec7c c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m v\u00e0 quy tr\u00ecnh n\u1ed9i b\u1ed9, m\u1ed7i b\u01b0\u1edbc \u0111\u1ec1u \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi b\u01b0\u1edbc sang k\u1ef3 k\u1ebf to\u00e1n n\u0103m 2026.<\/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 h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 1\/1\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f9ng c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i li\u00ean quan. Doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng k\u1ebft c\u1ea5u v\u00e0 nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n m\u1edbi b\u1eaft \u0111\u1ea7u t\u1eeb k\u1ef3 k\u1ebf to\u00e1n n\u0103m 2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u00e0i kho\u1ea3n 8212 c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 hay kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. To\u00e0n b\u1ed9 s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 v\u00e0 b\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 8212 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n h\u1ebft sang T\u00e0i kho\u1ea3n 911 &#8211; X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh v\u00e0o cu\u1ed1i m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p nh\u1ecf c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u00e1ng k\u1ec3 gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf, kho\u1ea3n m\u1ee5c n\u00e0y c\u00f3 th\u1ec3 kh\u00f4ng tr\u1ecdng y\u1ebfu. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf c\u00f3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u1edbn ho\u1eb7c c\u00f3 l\u1ed7 t\u00ednh thu\u1ebf ch\u01b0a s\u1eed d\u1ee5ng v\u1eabn n\u00ean r\u00e0 so\u00e1t \u0111\u1ec3 tr\u00e1nh b\u1ecf s\u00f3t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i c\u00f3 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ngay trong n\u0103m kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. \u0110\u00e2y l\u00e0 b\u00fat to\u00e1n k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh ngh\u0129a v\u1ee5 thu\u1ebf trong t\u01b0\u01a1ng lai, kh\u00f4ng l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n thu\u1ebf ngay trong k\u1ef3 hi\u1ec7n h\u00e0nh. S\u1ed1 thu\u1ebf th\u1ef1c n\u1ed9p v\u1eabn c\u0103n c\u1ee9 v\u00e0o t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec tr\u01b0\u1edbc khi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi hi\u1ec7n c\u00f3, c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n theo k\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n m\u1edbi, v\u00e0 \u0111\u00e0o t\u1ea1o l\u1ea1i nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n v\u1ec1 nguy\u00ean t\u1eafc k\u1ebft chuy\u1ec3n gi\u1eefa TK 8212 v\u00e0 TK 911 tr\u01b0\u1edbc khi b\u01b0\u1edbc v\u00e0o k\u1ef3 k\u1ebf to\u00e1n n\u0103m 2026.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0 n\u1ed9i dung m\u1ecdi k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n n\u1eafm v\u1eefng tr\u01b0\u1edbc khi th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/1\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc chuy\u1ec3n t\u01b0 duy l\u00e0m k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam, t\u1eeb tu\u00e2n th\u1ee7 c\u1ee9ng nh\u1eafc [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7676,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3,7],"tags":[],"class_list":["post-7673","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-tndn","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7673","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=7673"}],"version-history":[{"count":2,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7673\/revisions"}],"predecessor-version":[{"id":7679,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7673\/revisions\/7679"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7676"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7673"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7673"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7673"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}