{"id":7996,"date":"2026-09-17T14:22:19","date_gmt":"2026-09-17T07:22:19","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7996"},"modified":"2026-09-17T14:22:19","modified_gmt":"2026-09-17T07:22:19","slug":"cong-van-3116","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-3116\/","title":{"rendered":"C\u00f4ng v\u0103n 3116\/VLO-QLDN1: Chi ph\u00ed mua n\u00f4ng s\u1ea3n v\u00e0 thu\u1ebf TNDN"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-3116vloqldn1-ve-tinh-thue-tndn-khi-mua-nong-san-tuoi-truc-tiep-cua-nguoi-trong-nhu-the-nao-138104139.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3116\/VLO-QLDN1<\/span><\/a><span style=\"font-weight: 400;\"> do Thu\u1ebf t\u1ec9nh V\u0129nh Long ban h\u00e0nh ng\u00e0y 11\/9\/2026 \u0111\u00e3 \u0111\u01b0a ra c\u00e1c h\u01b0\u1edbng d\u1eabn ph\u00e1p l\u00fd quan tr\u1ecdng v\u1ec1 vi\u1ec7c ghi nh\u1eadn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi mua n\u00f4ng s\u1ea3n t\u01b0\u01a1i tr\u1ef1c ti\u1ebfp t\u1eeb ng\u01b0\u1eddi tr\u1ed3ng. Trong b\u1ed1i c\u1ea3nh chu\u1ed7i cung \u1ee9ng n\u00f4ng s\u1ea3n t\u1ea1i Vi\u1ec7t Nam ng\u00e0y c\u00e0ng m\u1edf r\u1ed9ng, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang chi ph\u00ed h\u1ee3p l\u1ec7 theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-320-2025-ND-CP-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-665051.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-20-2026-TT-BTC-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-va-Nghi-dinh-320-2025-ND-CP-672539.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 20\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 ch\u00eca kh\u00f3a gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf v\u00e0 ph\u00f2ng ng\u1eeba c\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh ph\u00e1t sinh trong k\u1ef3 quy\u1ebft to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf ki\u1ec3m to\u00e1n cho th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p ch\u1ebf bi\u1ebfn v\u00e0 kinh doanh n\u00f4ng s\u1ea3n v\u1eabn g\u1eb7p l\u00fang t\u00fang khi l\u1eadp B\u1ea3ng k\u00ea thu mua c\u0169ng nh\u01b0 th\u1ef1c hi\u1ec7n c\u00e1c ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo h\u1ea1n m\u1ee9c quy \u0111\u1ecbnh. Vi\u1ec7c n\u1eafm v\u1eefng quy tr\u00ecnh h\u1ed3 s\u01a1 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i v\u0103n b\u1ea3n n\u00e0y kh\u00f4ng ch\u1ec9 b\u1ea3o \u0111\u1ea3m t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n gi\u00fap c\u01a1 s\u1edf kinh doanh ch\u1ee7 \u0111\u1ed9ng qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n. N\u1ed9i dung b\u00e0i vi\u1ebft s\u1ebd ph\u00e2n t\u00edch to\u00e0n di\u1ec7n c\u00e1c quy \u0111\u1ecbnh, \u0111i\u1ec1u ki\u1ec7n v\u00e0 r\u1ee7i ro th\u1ef1c t\u1ebf m\u00e0 nh\u00e0 qu\u1ea3n l\u00fd c\u1ea7n l\u01b0u \u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 3116\/VLO-QLDN1<\/b><\/h2>\n<figure id=\"attachment_8003\" aria-describedby=\"caption-attachment-8003\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8003\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-3116_VLO-QLDN1-1.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 3116\/VLO-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-3116_VLO-QLDN1-1.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-3116_VLO-QLDN1-1-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-3116_VLO-QLDN1-1-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-3116_VLO-QLDN1-1-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-3116_VLO-QLDN1-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8003\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 3116\/VLO-QLDN1<\/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 3116\/VLO-QLDN1 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 c\u1ee7a Thu\u1ebf t\u1ec9nh V\u0129nh Long ban h\u00e0nh ng\u00e0y 11\/9\/2026 l\u00e0m r\u00f5 \u0111i\u1ec1u ki\u1ec7n t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN khi mua n\u00f4ng s\u1ea3n t\u01b0\u01a1i tr\u1ef1c ti\u1ebfp t\u1eeb ng\u01b0\u1eddi d\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p, c\u00f4ng ty thu mua, ch\u1ebf bi\u1ebfn v\u00e0 th\u01b0\u01a1ng m\u1ea1i h\u00e0ng n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n mua tr\u1ef1c ti\u1ebfp t\u1eeb ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft kh\u00f4ng qua h\u00f3a \u0111\u01a1n GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i ho\u00e0n thi\u1ec7n b\u1ed9 h\u1ed3 s\u01a1 g\u1ed3m: H\u1ee3p \u0111\u1ed3ng mua b\u00e1n, B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN, ch\u1ee9ng t\u1eeb chi ti\u1ec1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t n\u1ebfu gi\u00e1 tr\u1ecb giao d\u1ecbch trong ng\u00e0y c\u1ee7a t\u1eebng h\u1ed9, c\u00e1 nh\u00e2n t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn n\u00e0y c\u0103n c\u1ee9 tr\u00ean khung ph\u00e1p l\u00fd m\u1edbi bao g\u1ed3m Lu\u1eadt Thu\u1ebf TNDN 2025, Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC, \u00e1p d\u1ee5ng cho c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf TNDN hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 3116\/VLO-QLDN1 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n g\u00ec \u0111\u1ec3 chi ph\u00ed mua n\u00f4ng s\u1ea3n t\u01b0\u01a1i \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN?<\/b><\/h2>\n<figure id=\"attachment_8000\" aria-describedby=\"caption-attachment-8000\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8000\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-3116_VLO-QLDN1-quy-dinh-dieu-kien-gi-de-chi-phi-mua-nong-san-tuoi-duoc-tru-khi-tinh-thue-TNDN.jpg\" alt=\"C\u00f4ng v\u0103n 3116\/VLO-QLDN1 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n g\u00ec \u0111\u1ec3 chi ph\u00ed mua n\u00f4ng s\u1ea3n t\u01b0\u01a1i \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-3116_VLO-QLDN1-quy-dinh-dieu-kien-gi-de-chi-phi-mua-nong-san-tuoi-duoc-tru-khi-tinh-thue-TNDN.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-3116_VLO-QLDN1-quy-dinh-dieu-kien-gi-de-chi-phi-mua-nong-san-tuoi-duoc-tru-khi-tinh-thue-TNDN-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-3116_VLO-QLDN1-quy-dinh-dieu-kien-gi-de-chi-phi-mua-nong-san-tuoi-duoc-tru-khi-tinh-thue-TNDN-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-3116_VLO-QLDN1-quy-dinh-dieu-kien-gi-de-chi-phi-mua-nong-san-tuoi-duoc-tru-khi-tinh-thue-TNDN-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-3116_VLO-QLDN1-quy-dinh-dieu-kien-gi-de-chi-phi-mua-nong-san-tuoi-duoc-tru-khi-tinh-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8000\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 3116\/VLO-QLDN1 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n g\u00ec \u0111\u1ec3 chi ph\u00ed mua n\u00f4ng s\u1ea3n t\u01b0\u01a1i \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p thu mua h\u00e0ng n\u00f4ng s\u1ea3n t\u01b0\u01a1i tr\u1ef1c ti\u1ebfp t\u1eeb n\u00f4ng d\u00e2n, vi\u1ec7c kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh th\u01b0\u1eddng g\u00e2y ra r\u1ee7i ro l\u1edbn v\u1ec1 nguy c\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i chi ph\u00ed. C\u00f4ng v\u0103n 3116\/VLO-QLDN1 \u0111\u00e3 gi\u1ea3i t\u1ecfa v\u01b0\u1edbng m\u1eafc n\u00e0y b\u1eb1ng vi\u1ec7c kh\u1eb3ng \u0111\u1ecbnh doanh nghi\u1ec7p ho\u00e0n to\u00e0n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 3 nh\u00f3m \u0111i\u1ec1u ki\u1ec7n n\u1ec1n t\u1ea3ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 t\u00ednh th\u1ef1c t\u1ebf ph\u00e1t sinh c\u1ee7a chi ph\u00ed kinh doanh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft l\u00e0 kho\u1ea3n chi mua n\u00f4ng s\u1ea3n ph\u1ea3i th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ed1 n\u00f4ng s\u1ea3n thu mua (nh\u01b0 s\u1ea7u ri\u00eang, l\u00faa g\u1ea1o, tr\u00e1i c\u00e2y, th\u1ee7y s\u1ea3n) \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o quy tr\u00ecnh s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn ho\u1eb7c b\u00e1n l\u1ea1i t\u1ea1o ra doanh thu. N\u1ebfu s\u1ed1 l\u01b0\u1ee3ng n\u00f4ng s\u1ea3n thu mua tr\u00ean gi\u1ea5y t\u1edd kh\u00f4ng t\u01b0\u01a1ng th\u00edch v\u1edbi quy m\u00f4 kho b\u00e3i, n\u0103ng l\u1ef1c v\u1eadn chuy\u1ec3n ho\u1eb7c s\u1ea3n l\u01b0\u1ee3ng b\u00e1n ra, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n b\u00e1c b\u1ecf t\u00ednh th\u1ef1c t\u1ebf c\u1ee7a kho\u1ea3n chi n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 H\u1ee3p \u0111\u1ed3ng, B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP v\u00e0 \u0111i\u1ec3m a kho\u1ea3n 13 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC, \u0111\u1ec3 ghi nh\u1eadn chi ph\u00ed h\u1ee3p l\u1ec7 khi mua n\u00f4ng s\u1ea3n t\u1eeb ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp tr\u1ed3ng, doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n <\/span><a href=\"https:\/\/thue.man.net.vn\/hoa-don-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u53d1\u7968<\/span><\/a><span style=\"font-weight: 400;\"> nh\u01b0ng b\u1eaft bu\u1ed9c ph\u1ea3i thi\u1ebft l\u1eadp b\u1ed9 h\u1ed3 s\u01a1 thu mua ho\u00e0n ch\u1ec9nh bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ee3p \u0111\u1ed3ng mua b\u00e1n n\u00f4ng s\u1ea3n:<\/b><span style=\"font-weight: 400;\"> Th\u1ecfa thu\u1eadn r\u00f5 r\u00e0ng gi\u1eefa doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi d\u00e2n v\u1ec1 ch\u1ee7ng lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 v\u00e0 ph\u01b0\u01a1ng th\u1ee9c giao nh\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo M\u1eabu s\u1ed1 02\/TNDN:<\/b><span style=\"font-weight: 400;\"> L\u1eadp theo m\u1eabu ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 20\/2026\/TT-BTC. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i k\u00fd t\u00ean v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a d\u1eef li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee9ng t\u1eeb chi tr\u1ea3 ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n:<\/b><span style=\"font-weight: 400;\"> Ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n (nh\u01b0 phi\u1ebfu chi, gi\u1ea5y b\u00e1o n\u1ee3, \u1ee7y nhi\u1ec7m chi).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng \u0111\u01b0\u1ee3c nh\u1ea5n m\u1ea1nh t\u1ea1i C\u00f4ng v\u0103n 3116\/VLO-QLDN1 l\u00e0 ng\u01b0\u1ee1ng thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong c\u00f9ng m\u1ed9t ng\u00e0y c\u1ee7a t\u1eebng h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp b\u00e1n ra c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb <\/span><b>05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean<\/b><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. N\u1ebfu doanh nghi\u1ec7p chi tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/ng\u00e0y\/c\u00e1 nh\u00e2n tr\u1edf l\u00ean, to\u00e0n b\u1ed9 kho\u1ea3n chi n\u00e0y s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh <\/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;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quan tr\u1ecdng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn C\u00f4ng v\u0103n 3116\/VLO-QLDN1<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u \u0111\u00fang v\u00e0 \u00e1p d\u1ee5ng chu\u1ea9n x\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 3116\/VLO-QLDN1, k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c \u0111i\u1ec1u ch\u1ec9nh.<\/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 nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quan tr\u1ecdng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn C\u00f4ng v\u0103n 3116\/VLO-QLDN1<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 18.6638%; text-align: center;\"><b>\u6587\u4ef6\u7f16\u53f7<\/b><\/td>\n<td style=\"width: 15.9042%; text-align: center;\"><b>\u6587\u672c\u7c7b\u578b<\/b><\/td>\n<td style=\"width: 13.5076%; text-align: center;\"><b>\u7b7e\u53d1\u65e5\u671f\/\u751f\u6548\u65e5\u671f<\/b><\/td>\n<td style=\"width: 51.053%; text-align: center;\"><b>\u76f8\u5173\u5185\u5bb9\u6982\u8981<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.6638%; text-align: center;\"><span style=\"font-weight: 400;\">2025\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5<\/span><\/td>\n<td style=\"width: 15.9042%; text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6c11\u8bae\u4f1a\u901a\u8fc7\u7684\u6cd5\u5f8b<\/span><\/td>\n<td style=\"width: 13.5076%; text-align: center;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"width: 51.053%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh khung v\u1ec1 nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, thu\u1ebf su\u1ea5t v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf TNDN (\u0110i\u1ec1u 11).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.6638%; text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"width: 15.9042%; text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u4ee4<\/span><\/td>\n<td style=\"width: 13.5076%; text-align: center;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"width: 51.053%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Thu\u1ebf TNDN; \u0110i\u1ec1u 9 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb; \u0110i\u1ec1u 6 quy \u0111\u1ecbnh quy t\u1eafc b\u00f9 tr\u1eeb l\u1ed7.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.6638%; text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u51fd 20\/2026\/TT-BTC<\/span><\/td>\n<td style=\"width: 15.9042%; text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8\u901a\u77e5<\/span><\/td>\n<td style=\"width: 13.5076%; text-align: center;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td style=\"width: 51.053%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn h\u1ed3 s\u01a1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb; ban h\u00e0nh B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a M\u1eabu 02\/TNDN v\u00e0 quy \u0111\u1ecbnh h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111i k\u00e8m t\u1ea1i \u0110i\u1ec1u 3.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.6638%; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3116\/VLO-QLDN1<\/span><\/td>\n<td style=\"width: 15.9042%; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n Thu\u1ebf V\u0129nh Long<\/span><\/td>\n<td style=\"width: 13.5076%; text-align: center;\"><span style=\"font-weight: 400;\">11\/09\/2026<\/span><\/td>\n<td style=\"width: 51.053%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn th\u1ef1c t\u1ebf \u00e1p d\u1ee5ng quy \u0111\u1ecbnh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 doanh nghi\u1ec7p thu mua s\u1ea7u ri\u00eang t\u01b0\u01a1i c\u1ee7a ng\u01b0\u1eddi tr\u1ed3ng.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 3116\/VLO-QLDN1<\/b><\/h2>\n<figure id=\"attachment_8002\" aria-describedby=\"caption-attachment-8002\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8002\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Doi-tuong-chiu-tac-dong-va-pham-vi-ap-dung-Cong-van-3116_VLO-QLDN1.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 3116\/VLO-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Doi-tuong-chiu-tac-dong-va-pham-vi-ap-dung-Cong-van-3116_VLO-QLDN1.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Doi-tuong-chiu-tac-dong-va-pham-vi-ap-dung-Cong-van-3116_VLO-QLDN1-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Doi-tuong-chiu-tac-dong-va-pham-vi-ap-dung-Cong-van-3116_VLO-QLDN1-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Doi-tuong-chiu-tac-dong-va-pham-vi-ap-dung-Cong-van-3116_VLO-QLDN1-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Doi-tuong-chiu-tac-dong-va-pham-vi-ap-dung-Cong-van-3116_VLO-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8002\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 3116\/VLO-QLDN1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 3116\/VLO-QLDN1 kh\u00f4ng ch\u1ec9 \u00e1p d\u1ee5ng ri\u00eang cho m\u1eb7t h\u00e0ng s\u1ea7u ri\u00eang m\u00e0 mang t\u00ednh chu\u1ea9n m\u1ef1c chung cho to\u00e0n b\u1ed9 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9 mua c\u1ee7a ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c lo\u1ea1i h\u00ecnh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf B\u1ea3ng k\u00ea thay cho h\u00f3a \u0111\u01a1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf l\u1eadp B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN k\u1ebft h\u1ee3p ch\u1ee9ng t\u1eeb chi ti\u1ec1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a mua tr\u1ef1c ti\u1ebfp t\u1eeb ng\u01b0\u1eddi b\u00e1n kh\u00f4ng kinh doanh chuy\u00ean nghi\u1ec7p, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n:<\/b><span style=\"font-weight: 400;\"> C\u00e1c lo\u1ea1i n\u00f4ng s\u1ea3n t\u01b0\u01a1i s\u1ed1ng (nh\u01b0 tr\u00e1i c\u00e2y, rau c\u1ee7, l\u00faa g\u1ea1o), l\u00e2m s\u1ea3n (g\u1ed7, tre, n\u1ee9a) v\u00e0 th\u1ee7y h\u1ea3i s\u1ea3n do ng\u01b0\u1eddi \u0111\u00e1nh b\u1eaft, nu\u00f4i tr\u1ed3ng tr\u1ef1c ti\u1ebfp b\u00e1n ra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng truy\u1ec1n th\u1ed1ng:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed3 th\u1ee7 c\u00f4ng l\u00e0m t\u1eeb \u0111ay, c\u00f3i, tre, n\u1ee9a, l\u00e1, song, m\u00e2y, r\u01a1m, v\u1ecf d\u1eeba, s\u1ecd d\u1eeba ho\u1eb7c nguy\u00ean li\u1ec7u t\u1eadn d\u1ee5ng t\u1eeb s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t th\u1ee7 c\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n ra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ebf li\u1ec7u:<\/b><span style=\"font-weight: 400;\"> C\u00e1c lo\u1ea1i ph\u1ebf li\u1ec7u thu gom tr\u1ef1c ti\u1ebfp t\u1eeb ng\u01b0\u1eddi \u0111i thu nh\u1eb7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e0i s\u1ea3n, \u0111\u1ed3 d\u00f9ng gia \u0111\u00ecnh:<\/b><span style=\"font-weight: 400;\"> T\u00e0i s\u1ea3n, \u0111\u1ed3 d\u00f9ng qua s\u1eed d\u1ee5ng c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp b\u00e1n ra kh\u00f4ng mang t\u00ednh ch\u1ea5t kinh doanh th\u01b0\u01a1ng m\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c:<\/b><span style=\"font-weight: 400;\"> Mua c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh (kh\u00f4ng bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean) c\u00f3 m\u1ee9c doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi b\u00e1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t tr\u1ef1c ti\u1ebfp<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN khi ng\u01b0\u1eddi b\u00e1n l\u00e0 <\/span><b>ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft, thu nh\u1eb7t tr\u1ef1c ti\u1ebfp<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng, n\u1ebfu ng\u01b0\u1eddi b\u00e1n th\u1ef1c ch\u1ea5t l\u00e0 th\u01b0\u01a1ng l\u00e1i, h\u1ed9 kinh doanh trung gian ho\u1eb7c \u0111\u1ea1i l\u00fd gom h\u00e0ng nh\u01b0ng doanh nghi\u1ec7p l\u1ea1i khai b\u00e1o l\u00e0 ng\u01b0\u1eddi n\u00f4ng d\u00e2n tr\u1ef1c ti\u1ebfp tr\u1ed3ng \u0111\u1ec3 l\u1eadp B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN, \u0111\u00e2y s\u1ebd b\u1ecb coi l\u00e0 h\u00e0nh vi gian l\u1eadn h\u1ed3 s\u01a1 thu\u1ebf. Khi thanh tra, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 truy xu\u1ea5t ngu\u1ed3n g\u1ed1c \u0111\u1ea5t tr\u1ed3ng, x\u00e1c minh m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n ho\u1eb7c \u0111\u1ecba b\u00e0n c\u01b0 tr\u00fa c\u1ee7a ng\u01b0\u1eddi b\u00e1n \u0111\u1ec3 \u0111\u1ed1i so\u00e1t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh v\u1ec1 b\u00f9 tr\u1eeb l\u1ed7 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN theo Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c h\u01b0\u1edbng d\u1eabn chi ph\u00ed thu mua n\u00f4ng s\u1ea3n, C\u00f4ng v\u0103n 3116\/VLO-QLDN1 c\u00f2n vi\u1ec7n d\u1eabn khung ph\u00e1p l\u00fd t\u1ea1i \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP v\u1ec1 nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 b\u00f9 tr\u1eeb s\u1ed1 l\u1ed7 trong k\u1ef3 t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nguy\u00ean t\u1eafc b\u00f9 tr\u1eeb l\u1ed7 gi\u1eefa c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u00e1t sinh nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong c\u00f9ng k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u01a1 ch\u1ebf sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ed5ng h\u1ee3p thu nh\u1eadp:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf th\u00ec thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh l\u00e0 t\u1ed5ng thu nh\u1eadp c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy\u1ec1n l\u1ef1a ch\u1ecdn b\u00f9 tr\u1eeb:<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh b\u1ecb l\u1ed7 th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 l\u1ed7 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 thu nh\u1eadp do doanh nghi\u1ec7p t\u1ef1 l\u1ef1a ch\u1ecdn (tr\u1eeb 2 tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u00f2n l\u1ea1i sau khi b\u00f9 tr\u1eeb \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f2n thu nh\u1eadp.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Hai tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u1ed7 linh ho\u1ea1t<\/b><\/h3>\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 320\/2025\/N\u0110-CP, c\u01a1 quan thu\u1ebf quy \u0111\u1ecbnh r\u00f5 2 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p <\/span><b>kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 do b\u00f9 tr\u1eeb l\u1ed7<\/b><span style=\"font-weight: 400;\"> nh\u1eb1m b\u1ea3o \u0111\u1ea3m t\u00ednh tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 ng\u00e2n s\u00e1ch:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p 1 (Chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0):<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1ecb l\u1ed7 th\u00ec <\/span><b>kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb<\/b><span style=\"font-weight: 400;\"> v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN c\u00f3 thu nh\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p 2 (Chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n):<\/b><span style=\"font-weight: 400;\"> Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n ph\u1ea3i <\/span><b>x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u1ed7, l\u00e3i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00e1c trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf m\u1edbi nh\u1ea5t<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo \u0110i\u1ec1u 11 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf TNDN c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng linh ho\u1ea1t d\u1ef1a tr\u00ean h\u00ecnh th\u1ee9c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 quy m\u00f4 doanh thu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u01b0\u01a1ng ph\u00e1p chung t\u00ednh thu\u1ebf d\u1ef1a tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi \u0111a s\u1ed1 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>S\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = Thu nh\u1eadp t\u00ednh thu\u1ebf x Thu\u1ebf su\u1ea5t thu\u1ebf TNDN<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3, Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng Thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1eeb \u0111i Ph\u1ea7n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf (n\u1ebfu c\u00f3) v\u00e0 C\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n theo quy \u0111\u1ecbnh. <\/span><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf b\u1eb1ng Doanh thu tr\u1eeb Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ed9ng C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 11 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025, Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi 3 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7c th\u00f9 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i (Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i):<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN 2025; \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf, th\u1eddi \u0111i\u1ec3m v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p si\u00eau nh\u1ecf (Doanh thu n\u0103m kh\u00f4ng qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng):<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN 2025 trong tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed, thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ee3p t\u00e1c x\u00e3, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn:<\/b><span style=\"font-weight: 400;\"> H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m c, d v\u00e0 \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN 2025 c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN m\u00e0 h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c doanh thu nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed, thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Case study th\u1ef1c t\u1ebf thu mua s\u1ea7u ri\u00eang t\u01b0\u01a1i t\u1ea1i Vi\u1ec7t Nam v\u00e0 gi\u1ea3i ph\u00e1p x\u1eed l\u00fd<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd h\u00ecnh dung r\u00f5 r\u00e0ng quy tr\u00ecnh \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 3116\/VLO-QLDN1, h\u00e3y c\u00f9ng ph\u00e2n t\u00edch m\u1ed9t t\u00ecnh hu\u1ed1ng thu mua n\u00f4ng s\u1ea3n th\u1ef1c t\u1ebf t\u1ea1i \u0110\u1ed3ng b\u1eb1ng s\u00f4ng C\u1eedu Long.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5177\u4f53\u4e1a\u52a1\u60c5\u51b5<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty C\u1ed5 ph\u1ea7n Ch\u1ebf bi\u1ebfn N\u00f4ng s\u1ea3n V\u0129nh Long (Doanh nghi\u1ec7p A) k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng thu mua s\u1ea7u ri\u00eang t\u01b0\u01a1i tr\u1ef1c ti\u1ebfp v\u1edbi 3 h\u1ed9 d\u00e2n t\u1ea1i huy\u1ec7n Long H\u1ed3 trong th\u00e1ng 10\/2026 \u0111\u1ec3 ph\u1ee5c v\u1ee5 xu\u1ea5t kh\u1ea9u. Chi ti\u1ebft c\u00e1c giao d\u1ecbch trong ng\u00e0y 15\/10\/2026 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Giao d\u1ecbch 1:<\/b><span style=\"font-weight: 400;\"> Mua c\u1ee7a H\u1ed9 \u00f4ng Nguy\u1ec5n V\u0103n X l\u01b0\u1ee3ng s\u1ea7u ri\u00eang tr\u1ecb gi\u00e1 4.500.000 VN\u0110. Doanh nghi\u1ec7p A thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t ngay t\u1ea1i v\u01b0\u1eddn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Giao d\u1ecbch 2:<\/b><span style=\"font-weight: 400;\"> Mua c\u1ee7a H\u1ed9 \u00f4ng Tr\u1ea7n V\u0103n Y l\u01b0\u1ee3ng s\u1ea7u ri\u00eang tr\u1ecb gi\u00e1 12.000.000 VN\u0110. Doanh nghi\u1ec7p A chuy\u1ec3n kho\u1ea3n t\u1eeb t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u00f4ng ty sang t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n \u00f4ng Y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Giao d\u1ecbch 3:<\/b><span style=\"font-weight: 400;\"> Mua c\u1ee7a H\u1ed9 b\u00e0 L\u00ea Th\u1ecb Z l\u01b0\u1ee3ng s\u1ea7u ri\u00eang tr\u1ecb gi\u00e1 8.000.000 VN\u0110. Doanh nghi\u1ec7p A r\u00fat ti\u1ec1n qu\u1ef9 chi ti\u1ec1n m\u1eb7t tr\u1ef1c ti\u1ebfp cho b\u00e0 Z v\u00e0 c\u00f3 k\u00fd nh\u1eadn v\u00e0o phi\u1ebfu chi.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Ph\u00e2n t\u00edch sai s\u00f3t v\u00e0 r\u1ee7i ro chi ph\u00ed b\u1ecb lo\u1ea1i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, trong 3 giao d\u1ecbch tr\u00ean, Doanh nghi\u1ec7p A \u0111\u00e3 m\u1eafc ph\u1ea3i sai s\u00f3t nghi\u00eam tr\u1ecdng t\u1ea1i Giao d\u1ecbch 3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Giao d\u1ecbch 1 (4,5 tri\u1ec7u VN\u0110):<\/b><span style=\"font-weight: 400;\"> Gi\u00e1 tr\u1ecb d\u01b0\u1edbi 05 tri\u1ec7u \u0111\u1ed3ng\/ng\u00e0y. Thanh to\u00e1n ti\u1ec1n m\u1eb7t l\u00e0 h\u1ee3p l\u1ec7. Doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN, H\u1ee3p \u0111\u1ed3ng v\u00e0 Phi\u1ebfu chi \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Giao d\u1ecbch 2 (12 tri\u1ec7u VN\u0110):<\/b><span style=\"font-weight: 400;\"> Gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. \u0110\u00e3 chuy\u1ec3n kho\u1ea3n qua ng\u00e2n h\u00e0ng. \u0110\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 13 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC. \u0110\u01b0\u1ee3c t\u00ednh 100% v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Giao d\u1ecbch 3 (8 tri\u1ec7u VN\u0110):<\/b><span style=\"font-weight: 400;\"> Gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean nh\u01b0ng l\u1ea1i <\/span><b>thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t<\/b><span style=\"font-weight: 400;\">. M\u1eb7c d\u00f9 c\u00f3 phi\u1ebfu chi v\u00e0 ch\u1eef k\u00fd ng\u01b0\u1eddi b\u00e1n, giao d\u1ecbch n\u00e0y <\/span><b>vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Ph\u01b0\u01a1ng \u00e1n kh\u1eafc ph\u1ee5c v\u00e0 s\u1ed1 li\u1ec7u t\u00ednh to\u00e1n chi ti\u1ebft<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ecb c\u01a1 quan thu\u1ebf ki\u1ec3m tra, kho\u1ea3n chi 8.000.000 VN\u0110 t\u1ea1i Giao d\u1ecbch 3 s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd. H\u1eadu qu\u1ea3 t\u00e0i ch\u00ednh c\u1ee7a sai s\u00f3t n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed b\u1ecb lo\u1ea1i:<\/b><span style=\"font-weight: 400;\"> 8.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ed1 thu\u1ebf TNDN b\u1ecb truy thu (thu\u1ebf su\u1ea5t 20%):<\/b><span style=\"font-weight: 400;\"> 8.000.000 x 20% = 1.600.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh khai sai (20%):<\/b><span style=\"font-weight: 400;\"> 1.600.000 x 20% = 320.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7a0e\u6b3e\u903e\u671f\u7f34\u7eb3\u7f5a\u6b3e\uff1a<\/b><span style=\"font-weight: 400;\"> T\u00ednh theo s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p th\u1ef1c t\u1ebf (0,03%\/ng\u00e0y).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u6765\u81ea MAN\uff08\u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff09\u7684\u89e3\u51b3\u65b9\u6848\uff1a<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i v\u1edbi c\u00e1c \u0111i\u1ec3m thu mua l\u01b0u \u0111\u1ed9ng, doanh nghi\u1ec7p n\u00ean trang b\u1ecb \u1ee9ng d\u1ee5ng ng\u00e2n h\u00e0ng s\u1ed1 (Mobile Banking) cho c\u00e1n b\u1ed9 thu mua ho\u1eb7c th\u1ef1c hi\u1ec7n chuy\u1ec3n kho\u1ea3n b\u00f9 tr\u1eeb qua t\u00e0i kho\u1ea3n ch\u00ednh ch\u1ee7 c\u1ee7a n\u00f4ng d\u00e2n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ch\u1ed1t c\u00e2n. Vi\u1ec7c n\u00e0y \u0111\u1ea3m b\u1ea3o ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng sinh ra tr\u00f9ng kh\u1edbp v\u1edbi ng\u00e0y l\u1eadp <\/span><a href=\"https:\/\/luatvietnam.vn\/bieu-mau\/mau-so-02-tndn-bang-ke-thu-mua-hang-hoa-dich-vu-khong-co-hoa-don-571-107727-article.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng t\u1ed5ng h\u1ee3p \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb thu mua n\u00f4ng s\u1ea3n<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng \u0111\u1ed1i so\u00e1t ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf, MAN t\u1ed5ng h\u1ee3p c\u00e1c quy \u0111\u1ecbnh theo b\u1ea3ng chi ti\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb thu mua n\u00f4ng s\u1ea3n<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 21.2055%; text-align: center;\"><b>Gi\u00e1 tr\u1ecb giao d\u1ecbch\/ng\u00e0y\/c\u00e1 nh\u00e2n<\/b><\/td>\n<td style=\"width: 25.3449%; text-align: center;\"><b>Ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n b\u1eaft bu\u1ed9c<\/b><\/td>\n<td style=\"width: 23.3842%; text-align: center;\"><b>B\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb c\u1ea7n l\u01b0u gi\u1eef<\/b><\/td>\n<td style=\"width: 29.1213%; text-align: center;\"><b>Ghi ch\u00fa t\u1eeb chuy\u00ean gia MAN<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.2055%; text-align: center;\"><span style=\"font-weight: 400;\">\u4f4e\u4e8e500\u4e07\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"width: 25.3449%; text-align: left;\"><span style=\"font-weight: 400;\">Ti\u1ec1n m\u1eb7t ho\u1eb7c Chuy\u1ec3n kho\u1ea3n<\/span><\/td>\n<td style=\"width: 23.3842%; text-align: left;\"><span style=\"font-weight: 400;\">&#8211; H\u1ee3p \u0111\u1ed3ng mua b\u00e1n<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Phi\u1ebfu chi ti\u1ec1n \/ Gi\u1ea5y b\u00e1o n\u1ee3<\/span><\/td>\n<td style=\"width: 29.1213%; text-align: left;\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea ph\u1ea3i do \u0110\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n k\u00fd t\u00ean.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.2055%; text-align: center;\"><span style=\"font-weight: 400;\">500\u4e07\u8d8a\u5357\u76fe\u8d77<\/span><\/td>\n<td style=\"width: 25.3449%; text-align: left;\"><span style=\"font-weight: 400;\">Thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (Chuy\u1ec3n kho\u1ea3n, V\u00ed \u0111i\u1ec7n t\u1eed&#8230;)<\/span><\/td>\n<td style=\"width: 23.3842%; text-align: left;\"><span style=\"font-weight: 400;\">&#8211; H\u1ee3p \u0111\u1ed3ng mua b\u00e1n<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Ch\u1ee9ng t\u1eeb thanh to\u00e1n ng\u00e2n h\u00e0ng<\/span><\/td>\n<td style=\"width: 29.1213%; text-align: left;\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c t\u00e0i kho\u1ea3n th\u1ee5 h\u01b0\u1edfng ph\u1ea3i \u0111\u1ee9ng t\u00ean \u0111\u00fang ng\u01b0\u1eddi b\u00e1n tr\u00ean B\u1ea3ng k\u00ea.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia t\u1eeb MAN v\u1ec1 r\u1ee7i ro thu\u1ebf v\u00e0 kinh nghi\u1ec7m qu\u1ea3n tr\u1ecb th\u1ef1c t\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu mua n\u00f4ng s\u1ea3n tr\u1ef1c ti\u1ebfp l\u00e0 khu v\u1ef1c ph\u00e1t sinh r\u1ee7i ro thu\u1ebf h\u00e0ng \u0111\u1ea7u \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p thu\u1ed9c ng\u00e0nh th\u1ef1c ph\u1ea9m, ch\u1ebf bi\u1ebfn v\u00e0 th\u01b0\u01a1ng m\u1ea1i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed khi ki\u1ec3m to\u00e1n v\u00e0 thanh tra thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua h\u01a1n 30 n\u0103m tr\u1ef1c ti\u1ebfp t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 quy\u1ebft to\u00e1n thu\u1ebf cho h\u00e0ng tr\u0103m doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p, c\u00e1c chuy\u00ean gia t\u1ea1i MAN nh\u1eadn th\u1ea5y nh\u1eefng r\u1ee7i ro c\u1ed1t l\u00f5i m\u00e0 doanh nghi\u1ec7p hay g\u1eb7p ph\u1ea3i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n tr\u00ean B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN kh\u00f4ng c\u00f3 th\u1eadt:<\/b><span style=\"font-weight: 400;\"> Nhi\u1ec1u doanh nghi\u1ec7p m\u01b0\u1ee3n ch\u1ee9ng minh nh\u00e2n d\u00e2n\/C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n c\u1ee7a ng\u01b0\u1eddi kh\u00f4ng tr\u1ef1c ti\u1ebfp tr\u1ed3ng tr\u1ecdt \u0111\u1ec3 l\u1eadp b\u1ea3ng k\u00ea nh\u1eb1m h\u1ee3p th\u1ee9c h\u00f3a chi ph\u00ed. Khi c\u01a1 quan thu\u1ebf x\u00e1c minh m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n ho\u1eb7c \u0111\u1ecba ph\u01b0\u01a1ng, kho\u1ea3n chi n\u00e0y l\u1eadp t\u1ee9c b\u1ecb b\u00e1c b\u1ecf v\u00e0 b\u1ecb kh\u00e9p v\u00e0o h\u00e0nh vi gian l\u1eadn thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chia nh\u1ecf h\u00f3a \u0111\u01a1n, giao d\u1ecbch \u0111\u1ec3 l\u00e1ch tr\u1ea7n ti\u1ec1n m\u1eb7t:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p x\u00e9 nh\u1ecf gi\u00e1 tr\u1ecb thu mua c\u1ee7a c\u00f9ng m\u1ed9t n\u00f4ng d\u00e2n trong m\u1ed9t ng\u00e0y th\u00e0nh nhi\u1ec1u phi\u1ebfu chi d\u01b0\u1edbi 05 tri\u1ec7u \u0111\u1ed3ng. Tuy nhi\u00ean, theo quy \u0111\u1ecbnh, h\u1ea1n m\u1ee9c 05 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c t\u00ednh theo <\/span><b>t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch trong ng\u00e0y c\u1ee7a t\u1eebng h\u1ed9, c\u00e1 nh\u00e2n<\/b><span style=\"font-weight: 400;\">. N\u1ebfu t\u1ed5ng c\u1ed9ng trong ng\u00e0y v\u01b0\u1ee3t 05 tri\u1ec7u \u0111\u1ed3ng m\u00e0 chi ti\u1ec1n m\u1eb7t, doanh nghi\u1ec7p v\u1eabn vi ph\u1ea1m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thi\u1ebfu minh ch\u1ee9ng s\u1edf h\u1eefu \u0111\u1ea5t \u0111ai ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng tr\u1ed3ng tr\u1ecdt:<\/b><span style=\"font-weight: 400;\"> Khi quy m\u00f4 thu mua l\u00ean t\u1edbi h\u00e0ng t\u1ef7 \u0111\u1ed3ng t\u1eeb m\u1ed9t v\u00e0i c\u00e1 nh\u00e2n, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u cung c\u1ea5p b\u1eb1ng ch\u1ee9ng ch\u1ee9ng minh c\u00e1 nh\u00e2n \u0111\u00f3 c\u00f3 di\u1ec7n t\u00edch \u0111\u1ea5t tr\u1ed3ng ho\u1eb7c s\u1ea3n l\u01b0\u1ee3ng thu ho\u1ea1ch t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u6765\u81ea MAN\uff08\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a\uff09\u7684\u98ce\u9669\u7ba1\u7406\u5efa\u8bae<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 b\u1ea3o v\u1ec7 chi ph\u00ed h\u1ee3p l\u00fd c\u1ee7a doanh nghi\u1ec7p khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 3116\/VLO-QLDN1, MAN \u0111\u01b0a ra 4 khuy\u1ebfn ngh\u1ecb then ch\u1ed1t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chu\u1ea9n h\u00f3a quy tr\u00ecnh thu mua:<\/b><span style=\"font-weight: 400;\"> L\u1eadp b\u1ed9 h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u chu\u1ea9n bao g\u1ed3m: B\u1ea3n sao CCCD c\u1ee7a ch\u1ee7 h\u1ed9 tr\u1ed3ng, H\u1ee3p \u0111\u1ed3ng mua b\u00e1n, B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN, v\u00e0 Ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ef1 \u0111\u1ed9ng h\u00f3a \u0111\u1ed1i so\u00e1t thanh to\u00e1n:<\/b><span style=\"font-weight: 400;\"> B\u1eaft bu\u1ed9c 100% c\u00e1c giao d\u1ecbch t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/ng\u00e0y tr\u1edf l\u00ean ph\u1ea3i chuy\u1ec3n kho\u1ea3n qua ng\u00e2n h\u00e0ng. Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng ch\u1ea5p nh\u1eadn thanh to\u00e1n ti\u1ec1n m\u1eb7t r\u1ed3i n\u1ed9p l\u1ea1i ch\u1ee9ng t\u1eeb sau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u tr\u1eef h\u1ed3 s\u01a1 \u0111\u1ed3ng b\u1ed9:<\/b><span style=\"font-weight: 400;\"> B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch v\u00e0 l\u01b0u tr\u1eef k\u00e8m theo phi\u1ebfu c\u00e2n, bi\u00ean b\u1ea3n giao nh\u1eadn h\u00e0ng h\u00f3a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5229\u7528\u4e13\u4e1a\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1\uff1a<\/b><span style=\"font-weight: 400;\"> R\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 h\u1ed3 s\u01a1 chi ph\u00ed thu mua n\u00f4ng s\u1ea3n tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ec3 k\u1ecbp th\u1eddi ph\u00e1t hi\u1ec7n v\u00e0 kh\u1eafc ph\u1ee5c c\u00e1c sai s\u00f3t v\u1ec1 ch\u1ee9ng t\u1eeb.<\/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 3116\/VLO-QLDN1 do Thu\u1ebf t\u1ec9nh V\u0129nh Long ban h\u00e0nh \u0111\u00e3 h\u1ec7 th\u1ed1ng h\u00f3a c\u00e1c nguy\u00ean t\u1eafc quan tr\u1ecdng nh\u1eb1m gi\u00fap doanh nghi\u1ec7p thu mua n\u00f4ng s\u1ea3n t\u01b0\u01a1i minh b\u1ea1ch h\u00f3a chi ph\u00ed \u0111\u1ea7u v\u00e0o. Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u1ed3ng b\u1ed9 t\u1eeb kh\u00e2u l\u1eadp H\u1ee3p \u0111\u1ed3ng, k\u00ea khai B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN \u0111\u1ebfn th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf TNDN an to\u00e0n v\u00e0 b\u1ec1n v\u1eefng.<\/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 \u2013 Master Accountant Network \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/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 3116\/VLO-QLDN1 (FAQ)<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Thu mua n\u00f4ng s\u1ea3n t\u1eeb th\u01b0\u01a1ng l\u00e1i kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n th\u00ec c\u00f3 \u0111\u01b0\u1ee3c l\u1eadp B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN ch\u1ec9 \u00e1p d\u1ee5ng khi mua tr\u1ef1c ti\u1ebfp t\u1eeb ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t, tr\u1ed3ng tr\u1ecdt, \u0111\u00e1nh b\u1eaft b\u00e1n ra. N\u1ebfu mua qua th\u01b0\u01a1ng l\u00e1i ho\u1eb7c trung gian, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ea1n m\u1ee9c 05 tri\u1ec7u \u0111\u1ed3ng b\u1eaft bu\u1ed9c chuy\u1ec3n kho\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng l\u1ea7n chi hay t\u00ednh t\u1ed5ng trong ng\u00e0y?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1n m\u1ee9c 05 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ed5ng gi\u00e1 tr\u1ecb mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong m\u1ed9t ng\u00e0y c\u1ee7a t\u1eebng h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n. N\u1ebfu trong ng\u00e0y mua nhi\u1ec1u l\u1ea7n t\u1eeb c\u00f9ng m\u1ed9t ng\u01b0\u1eddi v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec b\u1eaft bu\u1ed9c ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Mua n\u00f4ng s\u1ea3n t\u1eeb ng\u01b0\u1eddi tr\u1ed3ng c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNCN thay cho ng\u01b0\u1eddi d\u00e2n kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a qua ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c m\u1edbi ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN. Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN khi thu mua.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN c\u00f3 c\u1ea7n \u0111\u00f3ng d\u1ea5u c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i thu mua kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1eaft bu\u1ed9c. Theo Th\u00f4ng t\u01b0 20\/2026\/TT-BTC, B\u1ea3ng k\u00ea M\u1eabu 02\/TNDN do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p k\u00fd t\u00ean v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt, kh\u00f4ng y\u00eau c\u1ea7u x\u00e1c nh\u1eadn c\u1ee7a \u1ee6y nh\u00e2n d\u00e2n x\u00e3\/ph\u01b0\u1eddng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ebfu n\u00f4ng d\u00e2n kh\u00f4ng c\u00f3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng th\u00ec doanh nghi\u1ec7p ph\u1ea3i thanh to\u00e1n giao d\u1ecbch tr\u00ean 05 tri\u1ec7u \u0111\u1ed3ng nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 h\u01b0\u1edbng d\u1eabn n\u00f4ng d\u00e2n m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng mi\u1ec5n ph\u00ed ho\u1eb7c chuy\u1ec3n kho\u1ea3n cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c n\u00f4ng d\u00e2n \u1ee7y quy\u1ec1n h\u1ee3p ph\u00e1p (c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n). Tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c chi ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi \u0111\u01a1n h\u00e0ng t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/ng\u00e0y tr\u1edf l\u00ean, chi ph\u00ed n\u00e0y s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 3116\/VLO-QLDN1 do Thu\u1ebf t\u1ec9nh V\u0129nh Long ban h\u00e0nh ng\u00e0y 11\/9\/2026 \u0111\u00e3 \u0111\u01b0a ra c\u00e1c h\u01b0\u1edbng d\u1eabn ph\u00e1p l\u00fd quan tr\u1ecdng v\u1ec1 vi\u1ec7c ghi nh\u1eadn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi mua n\u00f4ng s\u1ea3n t\u01b0\u01a1i tr\u1ef1c ti\u1ebfp t\u1eeb ng\u01b0\u1eddi tr\u1ed3ng. Trong b\u1ed1i c\u1ea3nh chu\u1ed7i cung \u1ee9ng n\u00f4ng s\u1ea3n t\u1ea1i Vi\u1ec7t Nam ng\u00e0y c\u00e0ng m\u1edf r\u1ed9ng, [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8001,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,3],"tags":[],"class_list":["post-7996","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-tndn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7996","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=7996"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7996\/revisions"}],"predecessor-version":[{"id":8004,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7996\/revisions\/8004"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8001"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7996"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7996"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7996"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}