{"id":8034,"date":"2026-09-22T16:18:16","date_gmt":"2026-09-22T09:18:16","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8034"},"modified":"2026-09-22T16:18:16","modified_gmt":"2026-09-22T09:18:16","slug":"cong-van-17834-don-qldn1","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-17834-don-qldn1\/","title":{"rendered":"C\u00f4ng v\u0103n 17834\/DON-QLDN1: H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-17834donqldn1-huong-dan-ke-khai-thue-doi-voi-chi-nhanh-hach-toan-phu-thuoc-nhu-the-nao-138104854.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 17834\/DON-QLDN1<\/span><\/a><span style=\"font-weight: 400;\"> do Thu\u1ebf Th\u00e0nh ph\u1ed1 \u0110\u1ed3ng Nai ban h\u00e0nh ng\u00e0y 21\/9\/2026 mang \u0111\u1ebfn nh\u1eefng ch\u1ec9 d\u1eabn quan tr\u1ecdng v\u1ec1 nguy\u00ean t\u1eafc k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi c\u00e1c chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c. Trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf c\u00f3 nhi\u1ec1u \u0111i\u1ec3m m\u1edbi theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-89-2026-TT-BTC-huong-dan-Luat-Quan-ly-thue-va-Nghi-dinh-252-2026-ND-CP-714011.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 89\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 \u0110i\u1ec1u 10 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2025\u5e74\u7a0e\u6536\u7ba1\u7406\u6cd5<\/span><\/a><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p s\u1edf h\u1eefu \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ea7n n\u1eafm v\u1eefng b\u1ea3n ch\u1ea5t quy \u0111\u1ecbnh \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 l\u00fang t\u00fang trong vi\u1ec7c ph\u00e2n \u0111\u1ecbnh gi\u1eefa k\u00ea khai thu\u1ebf t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 k\u00ea khai ri\u00eang t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f3 th\u1ec3 g\u00e2y ra nh\u1eefng r\u1ee7i ro l\u1edbn v\u1ec1 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh ho\u1eb7c ch\u1eadm ho\u00e0n thu\u1ebf. Vi\u1ec7c th\u1ea5u hi\u1ec3u \u0111\u00fang c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd kh\u00f4ng ch\u1ec9 gi\u00fap ph\u00f2ng ng\u1eeba nguy c\u01a1 b\u1ecb truy thu m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh k\u1ebf to\u00e1n, lu\u1ed3ng ti\u1ec1n v\u00e0 hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb cho to\u00e0n h\u1ec7 th\u1ed1ng doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 17834\/DON-QLDN1<\/b><\/h2>\n<figure id=\"attachment_8038\" aria-describedby=\"caption-attachment-8038\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8038\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-17834_DON-QLDN1.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 17834\/DON-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-17834_DON-QLDN1.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-17834_DON-QLDN1-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-17834_DON-QLDN1-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-17834_DON-QLDN1-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-17834_DON-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8038\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 17834\/DON-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 17834\/DON-QLDN1 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 c\u1ee7a Thu\u1ebf Th\u00e0nh ph\u1ed1 \u0110\u1ed3ng Nai ban h\u00e0nh ng\u00e0y 21\/9\/2026 v\u1ec1 nguy\u00ean t\u1eafc k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ph\u1ea3i k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ri\u00eang t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng hay k\u00ea khai t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u00e0nh l\u1eadp chi nh\u00e1nh ph\u1ee5 thu\u1ed9c tr\u00ean \u0111\u1ecba b\u00e0n t\u1ec9nh \u0110\u1ed3ng Nai v\u00e0 c\u00e1c v\u00f9ng ph\u1ee5 c\u1eadn.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n tham chi\u1ebfu ngay khi ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, xu\u1ea5t h\u00f3a \u0111\u01a1n ho\u1eb7c l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf t\u1ea1i chi nh\u00e1nh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd v\u00e0 T\u1ed5ng quan v\u1ec1 C\u00f4ng v\u0103n 17834\/DON-QLDN1<\/b><\/h2>\n<figure id=\"attachment_8035\" aria-describedby=\"caption-attachment-8035\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8035\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Boi-canh-phap-ly-va-Tong-quan-ve-Cong-van-17834_DON-QLDN1.jpg\" alt=\"B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd v\u00e0 T\u1ed5ng quan v\u1ec1 C\u00f4ng v\u0103n 17834\/DON-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Boi-canh-phap-ly-va-Tong-quan-ve-Cong-van-17834_DON-QLDN1.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Boi-canh-phap-ly-va-Tong-quan-ve-Cong-van-17834_DON-QLDN1-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Boi-canh-phap-ly-va-Tong-quan-ve-Cong-van-17834_DON-QLDN1-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Boi-canh-phap-ly-va-Tong-quan-ve-Cong-van-17834_DON-QLDN1-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Boi-canh-phap-ly-va-Tong-quan-ve-Cong-van-17834_DON-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8035\" class=\"wp-caption-text\">B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd v\u00e0 T\u1ed5ng quan v\u1ec1 C\u00f4ng v\u0103n 17834\/DON-QLDN1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 17834\/DON-QLDN1 ra \u0111\u1eddi ph\u1ea3n \u00e1nh nhu c\u1ea7u chu\u1ea9n h\u00f3a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c trong c\u01a1 ch\u1ebf h\u1ea1ch to\u00e1n \u0111a \u0111\u1ecba b\u00e0n. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng gi\u00fap \u0111\u1ea3m b\u1ea3o ngu\u1ed3n thu ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 minh b\u1ea1ch t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00f4ng v\u0103n n\u00e0y d\u1ef1a tr\u00ean s\u1ef1 k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ed9 gi\u1eefa ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1, qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng hi\u1ec7n h\u00e0nh. Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c c\u0103n c\u1ee9 ph\u00e1p lu\u1eadt gi\u00fap doanh nghi\u1ec7p t\u1ef1 tin khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng c\u1ee7a v\u0103n b\u1ea3n:<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 th\u1ee9 nh\u1ea5t l\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 84 B\u1ed9 Lu\u1eadt D\u00e2n s\u1ef1 2015. \u0110i\u1ec1u kho\u1ea3n n\u00e0y quy \u0111\u1ecbnh chi nh\u00e1nh l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p, c\u00f3 nhi\u1ec7m v\u1ee5 th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n ch\u1ee9c n\u0103ng c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 ch\u1ee9c n\u0103ng \u0111\u1ea1i di\u1ec7n theo \u1ee7y quy\u1ec1n. B\u1ea3n ch\u1ea5t ph\u1ee5 thu\u1ed9c v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd n\u00e0y quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m cu\u1ed1i c\u00f9ng c\u1ee7a c\u00f4ng ty m\u1eb9 \u0111\u1ed1i v\u1edbi c\u00e1c ngh\u0129a v\u1ee5 ph\u00e1t sinh t\u1ea1i chi nh\u00e1nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 th\u1ee9 hai l\u00e0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n quan tr\u1ecdng t\u1ea1i <\/span><a href=\"https:\/\/thue.man.net.vn\/thong-tu-89-2026\/\"><span style=\"font-weight: 400;\">\u901a\u51fd 89\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 3 quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc chung trong k\u00ea khai v\u00e0 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 19 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 c\u01a1 ch\u1ebf k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ri\u00eang ho\u1eb7c t\u1eadp trung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 45 quy \u0111\u1ecbnh v\u1ec1 th\u1ea9m quy\u1ec1n ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 th\u1ee9 ba l\u00e0 \u0110i\u1ec1u 10 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025. V\u0103n b\u1ea3n n\u00e0y chu\u1ea9n h\u00f3a quy tr\u00ecnh \u0111\u0103ng k\u00fd thu\u1ebf theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng, \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed3ng b\u1ed9 gi\u1eefa d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd kinh doanh v\u00e0 \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 17834\/DON-QLDN1 h\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_8036\" aria-describedby=\"caption-attachment-8036\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8036\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-17834_DON-QLDN1-huong-dan-ke-khai-thue-doi-voi-chi-nhanh-hach-toan-phu-thuoc-nhu-the-nao.jpg\" alt=\"C\u00f4ng v\u0103n 17834\/DON-QLDN1 h\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c nh\u01b0 th\u1ebf n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-17834_DON-QLDN1-huong-dan-ke-khai-thue-doi-voi-chi-nhanh-hach-toan-phu-thuoc-nhu-the-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-17834_DON-QLDN1-huong-dan-ke-khai-thue-doi-voi-chi-nhanh-hach-toan-phu-thuoc-nhu-the-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-17834_DON-QLDN1-huong-dan-ke-khai-thue-doi-voi-chi-nhanh-hach-toan-phu-thuoc-nhu-the-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-17834_DON-QLDN1-huong-dan-ke-khai-thue-doi-voi-chi-nhanh-hach-toan-phu-thuoc-nhu-the-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-17834_DON-QLDN1-huong-dan-ke-khai-thue-doi-voi-chi-nhanh-hach-toan-phu-thuoc-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8036\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 17834\/DON-QLDN1 h\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c nh\u01b0 th\u1ebf n\u00e0o?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 17834\/DON-QLDN1 tr\u00edch d\u1eabn r\u00f5 ti\u1ebft b3 \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u0111\u1ec3 \u0111\u01b0a ra ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng th\u1ee9c k\u00ea khai. Chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai ri\u00eang thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd kho\u1ea3n thu n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 3 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ed3ng th\u1eddi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu ch\u1ec9 \u0111\u00e1p \u1ee9ng 1 ho\u1eb7c 2 trong s\u1ed1 3 \u0111i\u1ec1u ki\u1ec7n n\u00e0y, chi nh\u00e1nh kh\u00f4ng \u0111\u1ee7 c\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang. Khi \u0111\u00f3, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n 1: Chi nh\u00e1nh c\u00f3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ri\u00eang<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ri\u00eang \u0111\u1ee9ng t\u00ean chi nh\u00e1nh l\u00e0 minh ch\u1ee9ng cho vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng trong qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n giao d\u1ecbch. M\u1ecdi kho\u1ea3n thanh to\u00e1n mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh t\u1ea1i chi nh\u00e1nh ph\u1ea3i th\u1ef1c hi\u1ec7n qua t\u00e0i kho\u1ea3n n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c s\u1edf h\u1eefu t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ri\u00eang gi\u00fap c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng d\u1ec5 d\u00e0ng \u0111\u1ed1i so\u00e1t doanh thu, chi ph\u00ed v\u00e0 d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft v\u1ec1 m\u1eb7t qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n 2: Tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi nh\u00e1nh ph\u1ea3i l\u00e0 \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n tr\u1ef1c ti\u1ebfp h\u00e0nh vi kinh doanh, bao g\u1ed3m th\u01b0\u01a1ng th\u1ea3o, k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng ho\u1eb7c tr\u1ef1c ti\u1ebfp giao h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu chi nh\u00e1nh ch\u1ec9 \u0111\u00f3ng vai tr\u00f2 h\u1ed7 tr\u1ee3, trung chuy\u1ec3n, l\u00e0m kho b\u00e3i ho\u1eb7c kh\u00f4ng tr\u1ef1c ti\u1ebfp ph\u00e1t sinh doanh thu t\u1eeb kh\u00e1ch h\u00e0ng th\u00ec kh\u00f4ng th\u1ecfa m\u00e3n ti\u00eau ch\u00ed n\u00e0y. Ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng th\u1ef1c t\u1ebf t\u1ea1i \u0111\u1ecba b\u00e0n x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 \u0111\u00f3ng g\u00f3p ng\u00e2n s\u00e1ch cho \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n 3: S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a chi nh\u00e1nh \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi nh\u00e1nh ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ri\u00eang v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf ph\u1ee5 thu\u1ed9c 13 s\u1ed1. H\u00f3a \u0111\u01a1n n\u00e0y do c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd chi nh\u00e1nh ch\u1ea5p thu\u1eadn v\u00e0 theo d\u00f5i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n ri\u00eang d\u01b0\u1edbi t\u00ean chi nh\u00e1nh ghi nh\u1eadn ngh\u0129a v\u1ee5 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra ph\u00e1t sinh. \u0110i\u1ec1u n\u00e0y t\u1ea1o c\u01a1 s\u1edf \u0111\u1ec3 l\u1eadp t\u1edd khai thu\u1ebf GTGT \u0111\u1ecbnh k\u1ef3 t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 45 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, khi chi nh\u00e1nh thu\u1ed9c di\u1ec7n k\u00ea khai ri\u00eang <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd chi nh\u00e1nh ch\u00ednh l\u00e0 \u0111\u01a1n v\u1ecb c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y gi\u00fap chi nh\u00e1nh ch\u1ee7 \u0111\u1ed9ng n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf ngay t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng, r\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd v\u00e0 gi\u1ea3m b\u1edbt th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh qua l\u1ea1i v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh cho chi nh\u00e1nh ph\u1ee5 thu\u1ed9c theo qu\u00fd \u0111\u00fang kh\u00f4ng?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo kho\u1ea3n 1 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, c\u00e2u tr\u1ea3 l\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0o t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1. Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf t\u1eadp trung \u0111\u1ec1u m\u1eb7c \u0111\u1ecbnh th\u1ef1c hi\u1ec7n theo qu\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ef3 t\u00ednh thu\u1ebf GTGT c\u01a1 b\u1ea3n l\u00e0 theo th\u00e1ng. Vi\u1ec7c k\u00ea khai theo qu\u00fd ch\u1ec9 l\u00e0 l\u1ef1a ch\u1ecdn khi doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 m\u1ee9c doanh thu quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh v\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf GTGT theo th\u00e1ng ho\u1eb7c theo qu\u00fd<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC n\u00eau r\u00f5 nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh k\u1ef3 t\u00ednh thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 lo\u1ea1i khai thu\u1ebf theo th\u00e1ng, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b v\u00e0 \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng n\u1ebfu c\u00f3 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u1ed5ng doanh thu tr\u00ean c\u00e1c t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf trong n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nguy\u00ean t\u1eafc t\u00ednh doanh thu khi khai thu\u1ebf t\u1eadp trung<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh cho \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh th\u00ec doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 x\u00e9t \u0111i\u1ec1u ki\u1ec7n 50 t\u1ef7 \u0111\u1ed3ng l\u00e0 <\/span><b>t\u1ed5ng doanh thu c\u1ee7a to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng<\/b><span style=\"font-weight: 400;\">, bao g\u1ed3m doanh thu c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh c\u1ed9ng v\u1edbi doanh thu c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c v\u00e0 \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu t\u1ed5ng doanh thu to\u00e0n h\u1ec7 th\u1ed1ng c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng, to\u00e0n b\u1ed9 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c th\u1ef1c hi\u1ec7n k\u00ea khai t\u1eadp trung b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng. Do \u0111\u00f3, vi\u1ec7c hi\u1ec3u r\u1eb1ng khai thu\u1ebf t\u1eadp trung lu\u00f4n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo qu\u00fd l\u00e0 kh\u00f4ng ch\u00ednh x\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd thu\u1ebf l\u00e0 th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c \u0111\u1ec3 chi nh\u00e1nh ph\u1ee5 thu\u1ed9c ghi nh\u1eadn m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p. C\u00f4ng v\u0103n 17834\/DON-QLDN1 c\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 10 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 \u0111\u1ec3 \u0111\u1ecbnh h\u01b0\u1edbng th\u1ee7 t\u1ee5c cho doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 10 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 ph\u1ea1m vi, h\u00ecnh th\u1ee9c v\u00e0 th\u1ea9m quy\u1ec1n \u0111\u0103ng k\u00fd thu\u1ebf th\u00f4ng qua 5 kho\u1ea3n c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kho\u1ea3n 1 \u0110i\u1ec1u 10:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea1m vi \u0111\u0103ng k\u00fd thu\u1ebf bao g\u1ed3m \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u; th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf; th\u00f4ng b\u00e1o khi t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh; ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf; kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kho\u1ea3n 2 \u0110i\u1ec1u 10:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, t\u1ed5 h\u1ee3p t\u00e1c, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf c\u00f9ng v\u1edbi vi\u1ec7c \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3, \u0111\u0103ng k\u00fd li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, \u0111\u0103ng k\u00fd t\u1ed5 h\u1ee3p t\u00e1c, \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng, kinh doanh theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kho\u1ea3n 3 \u0110i\u1ec1u 10:<\/b><span style=\"font-weight: 400;\"> C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c kh\u00f4ng thu\u1ed9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kho\u1ea3n 4 \u0110i\u1ec1u 10:<\/b><span style=\"font-weight: 400;\"> Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf; tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u0103ng k\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kho\u1ea3n 5 \u0110i\u1ec1u 10:<\/b><span style=\"font-weight: 400;\"> B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft kho\u1ea3n 1 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 10 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf li\u00ean th\u00f4ng m\u1ed9t c\u1eeda gi\u00fap c\u1eaft gi\u1ea3m t\u1ed1i \u0111a th\u1eddi gian l\u00e0m th\u1ee7 t\u1ee5c. Khi th\u00e0nh l\u1eadp chi nh\u00e1nh, d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng t\u1eeb Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh s\u1ebd chuy\u1ec3n sang c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 13 s\u1ed1 t\u1ef1 \u0111\u1ed9ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thu\u1ebf li\u00ean quan<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 c\u00f3 c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n n\u1eafm v\u1eefng h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng k\u00ea khai thu\u1ebf chi nh\u00e1nh ph\u1ee5 thu\u1ed9c.<\/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 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thu\u1ebf li\u00ean quan<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 24.6187%; text-align: center;\"><b>\u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\n<td style=\"width: 16.122%; text-align: center;\"><b>\u7b7e\u53d1\u65e5\u671f\/\u751f\u6548\u65e5\u671f<\/b><\/td>\n<td style=\"width: 14.016%; text-align: center;\"><b>\u53d1\u8bc1\u673a\u5173<\/b><\/td>\n<td style=\"width: 44.3718%; text-align: center;\"><b>\u5185\u5bb9\u6982\u8981<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.6187%; text-align: center;\">B\u1ed9 Lu\u1eadt D\u00e2n s\u1ef1 2015<span style=\"font-weight: 400;\"> (Kho\u1ea3n 1 \u0110i\u1ec1u 84)<\/span><\/td>\n<td style=\"width: 16.122%; text-align: center;\"><span style=\"font-weight: 400;\">24\/11\/2015<\/span><\/td>\n<td style=\"width: 14.016%; text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6c11\u8bae\u4f1a<\/span><\/td>\n<td style=\"width: 44.3718%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 kh\u00e1i ni\u1ec7m, ch\u1ee9c n\u0103ng v\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd ph\u1ee5 thu\u1ed9c c\u1ee7a chi nh\u00e1nh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.6187%; text-align: center;\">2025\u5e74\u7a0e\u6536\u7ba1\u7406\u6cd5<span style=\"font-weight: 400;\"> (\u0110i\u1ec1u 10)<\/span><\/td>\n<td style=\"width: 16.122%; text-align: center;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"width: 14.016%; text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6c11\u8bae\u4f1a<\/span><\/td>\n<td style=\"width: 44.3718%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh 5 kho\u1ea3n v\u1ec1 ph\u1ea1m vi, th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf li\u00ean th\u00f4ng m\u1ed9t c\u1eeda v\u00e0 \u0111\u0103ng k\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.6187%; text-align: center;\">\u901a\u51fd 89\/2026\/TT-BTC<span style=\"font-weight: 400;\"> (\u0110i\u1ec1u 3, 19, 45)<\/span><\/td>\n<td style=\"width: 16.122%; text-align: center;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td style=\"width: 14.016%; text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8<\/span><\/td>\n<td style=\"width: 44.3718%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh k\u1ef3 t\u00ednh thu\u1ebf GTGT (th\u00e1ng\/qu\u00fd), 3 \u0111i\u1ec1u ki\u1ec7n k\u00ea khai ri\u00eang v\u00e0 th\u1ea9m quy\u1ec1n ho\u00e0n thu\u1ebf GTGT.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.6187%; text-align: center;\">C\u00f4ng v\u0103n 17834\/DON-QLDN1<\/td>\n<td style=\"width: 16.122%; text-align: center;\"><span style=\"font-weight: 400;\">21\/09\/2026<\/span><\/td>\n<td style=\"width: 14.016%; text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf TP. \u0110\u1ed3ng Nai<\/span><\/td>\n<td style=\"width: 44.3718%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn nguy\u00ean t\u1eafc k\u00ea khai ri\u00eang\/t\u1eadp trung v\u00e0 c\u01a1 quan gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf cho chi nh\u00e1nh t\u1ea1i \u0110\u1ed3ng Nai.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Ph\u00e2n t\u00edch Case Study th\u1ef1c t\u1ebf: Gi\u1ea3i quy\u1ebft b\u00e0i to\u00e1n k\u00ea khai thu\u1ebf cho doanh nghi\u1ec7p \u0111a chi nh\u00e1nh t\u1ea1i \u0110\u1ed3ng Nai<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch case study th\u1ef1c t\u1ebf gi\u00fap l\u00e0m r\u00f5 c\u00e1ch \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 17834\/DON-QLDN1 v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4e1a\u52a1\u80cc\u666f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty C\u1ed5 ph\u1ea7n S\u1ea3n xu\u1ea5t Th\u01b0\u01a1ng m\u1ea1i Nam H\u00e0 c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i Qu\u1eadn 1, TP. H\u1ed3 Ch\u00ed Minh. Doanh thu n\u0103m 2025 c\u1ee7a to\u00e0n c\u00f4ng ty \u0111\u1ea1t 120 t\u1ef7 \u0111\u1ed3ng. Th\u00e1ng 1\/2026, Nam H\u00e0 m\u1edf Chi nh\u00e1nh Nam H\u00e0 t\u1ea1i KCN Amata, TP. Bi\u00ean H\u00f2a, t\u1ec9nh \u0110\u1ed3ng Nai v\u1edbi h\u00ecnh th\u1ee9c h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi nh\u00e1nh \u0110\u1ed3ng Nai ti\u1ebfn h\u00e0nh m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n t\u1ea1i Ng\u00e2n h\u00e0ng Vietcombank chi nh\u00e1nh \u0110\u1ed3ng Nai, tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p linh ki\u1ec7n cho c\u00e1c nh\u00e0 m\u00e1y t\u1ea1i KCN v\u00e0 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ri\u00eang do Thu\u1ebf TP. \u0110\u1ed3ng Nai qu\u1ea3n l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u01b0\u1edbng m\u1eafc ph\u00e1t sinh v\u1ec1 thu\u1ebf GTGT<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00fd 1\/2026, Chi nh\u00e1nh \u0110\u1ed3ng Nai ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 2.5 t\u1ef7 \u0111\u1ed3ng do mua s\u1eafm m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb x\u01b0\u1edfng s\u1ea3n xu\u1ea5t. S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra ph\u00e1t sinh t\u1eeb b\u00e1n h\u00e0ng l\u00e0 800 tri\u1ec7u \u0111\u1ed3ng. Nh\u01b0 v\u1eady, chi nh\u00e1nh c\u00f2n 1.7 t\u1ef7 \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n tr\u01b0\u1edfng t\u1ea1i tr\u1ee5 s\u1edf TP.HCM ph\u00e2n v\u00e2n gi\u1eefa hai ph\u01b0\u01a1ng \u00e1n: gom t\u1edd khai v\u1ec1 TP.HCM \u0111\u1ec3 khai t\u1eadp trung hay l\u1eadp t\u1edd khai ri\u00eang t\u1ea1i \u0110\u1ed3ng Nai \u0111\u1ec3 l\u00e0m h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf 1.7 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u01b0\u01a1ng \u00e1n gi\u1ea3i quy\u1ebft chu\u1ea9n x\u00e1c theo quy \u0111\u1ecbnh<\/b><\/h3>\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 Chi nh\u00e1nh Nam H\u00e0 t\u1ea1i \u0110\u1ed3ng Nai \u0111\u00e3 \u0111\u00e1p \u1ee9ng tr\u1ecdn v\u1eb9n 3 \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ri\u00eang t\u1ea1i Vietcombank \u0110\u1ed3ng Nai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n b\u00e1n linh ki\u1ec7n cho kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ri\u00eang \u0111\u0103ng k\u00fd v\u1edbi Thu\u1ebf TP. \u0110\u1ed3ng Nai.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 17834\/DON-QLDN1 v\u00e0 ti\u1ebft b3 \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, Chi nh\u00e1nh \u0110\u1ed3ng Nai <\/span><b>b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai ri\u00eang thu\u1ebf GTGT<\/b><span style=\"font-weight: 400;\"> t\u1ea1i Thu\u1ebf TP. \u0110\u1ed3ng Nai. Do t\u1ed5ng doanh thu n\u0103m tr\u01b0\u1edbc c\u1ee7a c\u00f4ng ty tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng, chi nh\u00e1nh th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 s\u1ed1 thu\u1ebf 1.7 t\u1ef7 \u0111\u1ed3ng ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft, c\u0103n c\u1ee9 \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 45 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, Chi nh\u00e1nh \u0110\u1ed3ng Nai l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT g\u1eedi tr\u1ef1c ti\u1ebfp cho Thu\u1ebf TP. \u0110\u1ed3ng Nai. C\u01a1 quan thu\u1ebf \u0110\u1ed3ng Nai th\u1ee5 l\u00fd, ki\u1ec3m tra v\u00e0 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf cho chi nh\u00e1nh.<\/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 style=\"text-align: center;\"><b>Ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh \/ Ph\u00e1p l\u00fd<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u00f4ng tin t\u1ea1i Chi nh\u00e1nh \u0110\u1ed3ng Nai<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd theo C\u00f4ng v\u0103n 17834\/DON-QLDN1<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">VCB Chi nh\u00e1nh \u0110\u1ed3ng Nai<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n 1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5546\u4e1a\u6d3b\u52a8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u1ef1c ti\u1ebfp b\u00e1n linh ki\u1ec7n KCN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n 2<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7535\u5b50\u53d1\u7968<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd t\u1ea1i Thu\u1ebf TP. \u0110\u1ed3ng Nai<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n 3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng th\u1ee9c k\u00ea khai thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u00ea khai ri\u00eang t\u1ea1i \u0110\u1ed3ng Nai<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c k\u00ea khai ri\u00eang theo th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf 1.7 t\u1ef7 VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p t\u1ea1i Thu\u1ebf TP. \u0110\u1ed3ng Nai<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf TP. \u0110\u1ed3ng Nai ti\u1ebfp nh\u1eadn &amp; gi\u1ea3i quy\u1ebft<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh chi ti\u1ebft gi\u1eefa k\u00ea khai ri\u00eang v\u00e0 k\u00ea khai t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c so s\u00e1nh hai ph\u01b0\u01a1ng th\u1ee9c k\u00ea khai gi\u00fap ch\u1ee7 doanh nghi\u1ec7p d\u1ec5 d\u00e0ng \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p.<\/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 chi ti\u1ebft gi\u1eefa k\u00ea khai ri\u00eang v\u00e0 k\u00ea khai t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5206\u7c7b\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>K\u00ea khai ri\u00eang t\u1ea1i Chi nh\u00e1nh ph\u1ee5 thu\u1ed9c<\/b><\/td>\n<td style=\"text-align: center;\"><b>K\u00ea khai t\u1eadp trung t\u1ea1i Tr\u1ee5 s\u1edf ch\u00ednh<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ee7 3 \u0111i\u1ec1u ki\u1ec7n: T\u00e0i kho\u1ea3n ri\u00eang + B\u00e1n h\u00e0ng tr\u1ef1c ti\u1ebfp + H\u00f3a \u0111\u01a1n ri\u00eang<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u1ee7 3 \u0111i\u1ec1u ki\u1ec7n tr\u00ean ho\u1eb7c thu\u1ed9c di\u1ec7n ph\u00e2n b\u1ed5 thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u01a1i n\u1ed9p t\u1edd khai GTGT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd chi nh\u00e1nh \u0111\u1ecba ph\u01b0\u01a1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ee5 s\u1edf ch\u00ednh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 thu\u1ebf s\u1eed d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 thu\u1ebf 13 s\u1ed1 c\u1ee7a chi nh\u00e1nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 c\u1ee7a c\u00f4ng ty m\u1eb9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u1ef3 t\u00ednh thu\u1ebf (Th\u00e1ng\/Qu\u00fd)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ee5 thu\u1ed9c v\u00e0o t\u1ed5ng doanh thu to\u00e0n h\u1ec7 th\u1ed1ng n\u0103m tr\u01b0\u1edbc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 t\u1ed5ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n h\u1ec7 th\u1ed1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ea9m quy\u1ec1n ho\u00e0n thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u1eb7t chi nh\u00e1nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd tr\u1ee5 s\u1edf ch\u00ednh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u00e2n b\u1ed5 thu\u1ebf cho c\u00e1c t\u1ec9nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i l\u1eadp b\u1ea3ng ph\u00e2n b\u1ed5 (do \u0111\u00e3 khai ri\u00eang)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1eadp b\u1ea3ng ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia MAN v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed cho \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, c\u00e1c doanh nghi\u1ec7p v\u1eadn h\u00e0nh m\u00f4 h\u00ecnh \u0111a chi nh\u00e1nh t\u1ea1i Vi\u1ec7t Nam th\u01b0\u1eddng \u0111\u1ed1i m\u1eb7t v\u1edbi nh\u1eefng sai s\u00f3t nghi\u00eam tr\u1ecdng do \u00e1p d\u1ee5ng sai h\u00ecnh th\u1ee9c k\u00ea khai thu\u1ebf. Vi\u1ec7c kh\u00f4ng c\u1eadp nh\u1eadt c\u00e1c h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u01b0 C\u00f4ng v\u0103n 17834\/DON-QLDN1 d\u1eabn \u0111\u1ebfn nguy c\u01a1 b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 truy thu thu\u1ebf r\u1ea5t cao.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c r\u1ee7i ro ph\u1ed5 bi\u1ebfn trong th\u1ef1c t\u1ebf bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang \u0111\u01a1n v\u1ecb k\u00ea khai:<\/b><span style=\"font-weight: 400;\"> Chi nh\u00e1nh tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng nh\u01b0ng tr\u1ee5 s\u1edf ch\u00ednh l\u1ea1i \u0111\u1ee9ng ra xu\u1ea5t h\u00f3a \u0111\u01a1n, d\u1eabn \u0111\u1ebfn vi\u1ec7c c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng lo\u1ea1i b\u1ecf doanh thu v\u00e0 quy k\u1ebft h\u00e0nh vi k\u00ea khai sai \u0111\u1ecba b\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u00f2ng ti\u1ec1n thanh to\u00e1n kh\u00f4ng kh\u1edbp:<\/b><span style=\"font-weight: 400;\"> Chi nh\u00e1nh k\u00ea khai thu\u1ebf ri\u00eang nh\u01b0ng ti\u1ec1n thanh to\u00e1n c\u1ee7a kh\u00e1ch h\u00e0ng l\u1ea1i \u0111\u1ed5 v\u1ec1 t\u00e0i kho\u1ea3n tr\u1ee5 s\u1edf ch\u00ednh, vi ph\u1ea1m \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ri\u00eang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ecb b\u00e1c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT:<\/b><span style=\"font-weight: 400;\"> Chi nh\u00e1nh n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh trong khi thu\u1ed9c di\u1ec7n ph\u1ea3i k\u00ea khai ri\u00eang, khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb tr\u1ea3 l\u1ea1i v\u00e0 k\u00e9o d\u00e0i th\u1eddi gian ho\u00e0n v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh sai k\u1ef3 k\u00ea khai theo qu\u00fd:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p t\u00ednh ri\u00eang doanh thu chi nh\u00e1nh d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng n\u00ean k\u00ea khai theo qu\u00fd, trong khi t\u1ed5ng doanh thu to\u00e0n h\u1ec7 th\u1ed1ng tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai theo th\u00e1ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network gi\u00fap doanh nghi\u1ec7p thi\u1ebft l\u1eadp quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 chu\u1ea9n h\u00f3a. C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng ngay t\u1eeb khi th\u00e0nh l\u1eadp chi nh\u00e1nh, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ecbnh h\u00ecnh r\u00f5 m\u00f4 h\u00ecnh v\u1eadn h\u00e0nh d\u00f2ng ti\u1ec1n, h\u00f3a \u0111\u01a1n v\u00e0 h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng ph\u1ea3i l\u00e0 l\u00e1ch lu\u1eadt m\u00e0 l\u00e0 v\u1eadn h\u00e0nh \u0111\u00fang quy \u0111\u1ecbnh ngay t\u1eeb \u0111\u1ea7u. H\u01a1n 500 doanh nghi\u1ec7p l\u1edbn t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a MAN \u0111\u1ec3 r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng chi nh\u00e1nh, gi\u00fap lo\u1ea1i b\u1ecf 100% r\u1ee7i ro ph\u1ea1t k\u00ea khai sai \u0111\u1ecba b\u00e0n v\u00e0 \u0111\u1ea9y nhanh t\u1ed1c \u0111\u1ed9 <\/span><a href=\"https:\/\/thue.man.net.vn\/hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u9000\u7a0e<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\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 17834\/DON-QLDN1 mang l\u1ea1i h\u00e0nh lang ph\u00e1p l\u00fd r\u00f5 r\u00e0ng gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ph\u01b0\u01a1ng th\u1ee9c k\u00ea khai thu\u1ebf GTGT v\u00e0 th\u1ea9m quy\u1ec1n ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c. Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u1ed3ng b\u1ed9 3 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng tr\u1ef1c ti\u1ebfp v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ri\u00eang gi\u00fap doanh nghi\u1ec7p ph\u00f2ng ng\u1eeba r\u1ee7i ro vi ph\u1ea1m h\u00e0nh ch\u00ednh, \u0111\u1ed3ng th\u1eddi t\u1ed1i \u01b0u h\u00f3a lu\u1ed3ng ti\u1ec1n ho\u00e0n thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng.<\/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 17834\/DON-QLDN1<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00f3 ph\u1ea3i t\u1ef1 n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00f4ng ph\u1ea3i l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN ri\u00eang. Tr\u1ee5 s\u1edf ch\u00ednh ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a chi nh\u00e1nh v\u00e0o t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u1ee7a c\u00f4ng ty v\u00e0 n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Chi nh\u00e1nh kh\u00f4ng c\u00f3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ri\u00eang th\u00ec k\u00ea khai thu\u1ebf GTGT \u1edf \u0111\u00e2u?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu chi nh\u00e1nh kh\u00f4ng c\u00f3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ri\u00eang, chi nh\u00e1nh kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 3 \u0111i\u1ec1u ki\u1ec7n theo C\u00f4ng v\u0103n 17834\/DON-QLDN1. To\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf GTGT c\u1ee7a chi nh\u00e1nh s\u1ebd do tr\u1ee5 s\u1edf ch\u00ednh th\u1ef1c hi\u1ec7n k\u00ea khai t\u1eadp trung.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh thu \u0111\u1ec3 x\u00e9t \u0111i\u1ec1u ki\u1ec7n k\u00ea khai thu\u1ebf GTGT theo qu\u00fd 50 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c t\u00ednh th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf t\u1eadp trung, doanh thu 50 t\u1ef7 \u0111\u1ed3ng l\u00e0 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u00ean c\u00e1c t\u1edd khai GTGT c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 bao g\u1ed3m doanh thu tr\u1ee5 s\u1edf ch\u00ednh c\u1ed9ng doanh thu t\u1ea5t c\u1ea3 chi nh\u00e1nh v\u00e0 \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u01a1 quan thu\u1ebf n\u00e0o c\u00f3 th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf GTGT cho chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c k\u00ea khai ri\u00eang?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp chi nh\u00e1nh (v\u00ed d\u1ee5 Thu\u1ebf TP. \u0110\u1ed3ng Nai) c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT cho chi nh\u00e1nh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 45 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Chi nh\u00e1nh m\u1edbi th\u00e0nh l\u1eadp trong n\u0103m 2026 k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng hay qu\u00fd?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi nh\u00e1nh m\u1edbi th\u00e0nh l\u1eadp th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo qu\u00fd. Sau khi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ee7 12 th\u00e1ng c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch, t\u1eeb n\u0103m ti\u1ebfp theo s\u1ebd c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u00ea khai theo th\u00e1ng hay qu\u00fd.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 17834\/DON-QLDN1 do Thu\u1ebf Th\u00e0nh ph\u1ed1 \u0110\u1ed3ng Nai ban h\u00e0nh ng\u00e0y 21\/9\/2026 mang \u0111\u1ebfn nh\u1eefng ch\u1ec9 d\u1eabn quan tr\u1ecdng v\u1ec1 nguy\u00ean t\u1eafc k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi c\u00e1c chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c. Trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf c\u00f3 nhi\u1ec1u \u0111i\u1ec3m m\u1edbi theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8037,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-8034","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8034","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=8034"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8034\/revisions"}],"predecessor-version":[{"id":8039,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8034\/revisions\/8039"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8037"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8034"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8034"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8034"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}