{"id":8401,"date":"2026-10-14T11:10:42","date_gmt":"2026-10-14T04:10:42","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8401"},"modified":"2026-10-14T11:10:42","modified_gmt":"2026-10-14T04:10:42","slug":"huong-dan-hach-toan-thue-tieu-thu-dac-biet","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/huong-dan-hach-toan-thue-tieu-thu-dac-biet\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u theo Th\u00f4ng t\u01b0 99\/2025"},"content":{"rendered":"

H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/span><\/a> l\u00e0 n\u1ed9i dung m\u00e0 m\u1ecdi k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u h\u00e0ng ch\u1ecbu thu\u1ebf TT\u0110B ph\u1ea3i n\u1eafm v\u1eefng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026. <\/span>\u901a\u51fd 99\/2025\/TT-BTC<\/span><\/a> \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 27\/10\/2025, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026 v\u00e0 thay th\u1ebf <\/span>200\/2014\/TT-BTC \u901a\u51fd<\/span><\/a>. C\u00f9ng ng\u00e0y 01\/01\/2026, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 66\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 360\/2025\/N\u0110-CP c\u0169ng b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c, l\u1ea7n \u0111\u1ea7u \u0111\u01b0a n\u01b0\u1edbc gi\u1ea3i kh\u00e1t c\u00f3 h\u00e0m l\u01b0\u1ee3ng \u0111\u01b0\u1eddng tr\u00ean 5g\/100ml v\u00e0o di\u1ec7n ch\u1ecbu thu\u1ebf.<\/span><\/p>\n

Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn ri\u00eang T\u00e0i kho\u1ea3n 1383 – Thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u, g\u1eafn v\u1edbi c\u01a1 ch\u1ebf kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf TT\u0110B \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u. Ghi sai m\u1ed9t b\u00fat to\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 v\u1eeba l\u1ec7ch gi\u00e1 v\u1ed1n, v\u1eeba l\u1ec7ch s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean t\u1edd khai th\u00e1ng. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y tr\u00edch nguy\u00ean v\u0103n t\u1eebng b\u00fat to\u00e1n, k\u00e8m k\u1ef3 khai thu\u1ebf theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, danh m\u1ee5c h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 360\/2025\/N\u0110-CP v\u00e0 nh\u1eefng l\u1ed7i m\u00e0 MAN – Master Accountant Network th\u01b0\u1eddng g\u1eb7p khi r\u00e0 so\u00e1t s\u1ed5 s\u00e1ch cho doanh nghi\u1ec7p.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u1ea1ch to\u00e1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u<\/b><\/h2>\n
\"T\u00f3m
T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u1ea1ch to\u00e1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u<\/figcaption><\/figure>\n
    \n
  • H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u theo Th\u00f4ng t\u01b0 99\/2025 l\u00e0 quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c B Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, h\u01b0\u1edbng d\u1eabn c\u00e1ch ghi nh\u1eadn s\u1ed1 thu\u1ebf TT\u0110B n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u th\u00f4ng qua TK 1383 v\u00e0 TK 3332.<\/span><\/li>\n
  • D\u00f9ng \u0111\u1ec3: theo d\u00f5i s\u1ed1 thu\u1ebf TT\u0110B \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u1edf kh\u00e2u b\u00e1n ra, ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n (v\u00ed d\u1ee5 x\u0103ng sinh h\u1ecdc).<\/span><\/li>\n
  • \u00c1p d\u1ee5ng cho: doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf TT\u0110B m\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n theo ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/li>\n
  • Khi n\u00e0o c\u1ea7n: t\u1eeb n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2026, m\u1ed7i khi nh\u1eadn th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf TT\u0110B kh\u00e2u nh\u1eadp kh\u1ea9u, khi n\u1ed9p thu\u1ebf, khi kh\u1ea5u tr\u1eeb trong k\u1ef3 v\u00e0 khi \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/span><\/li>\n
  • K\u1ef3 khai thu\u1ebf TT\u0110B: theo th\u00e1ng, tr\u1eeb hai tr\u01b0\u1eddng h\u1ee3p khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh t\u1ea1i \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<\/ul>\n

    H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u theo Th\u00f4ng t\u01b0 99\/2025 l\u00e0 g\u00ec?<\/b><\/h2>\n
    \"H\u01b0\u1edbng
    H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u theo Th\u00f4ng t\u01b0 99\/2025 l\u00e0 g\u00ec?<\/figcaption><\/figure>\n

    \u0110\u00e2y l\u00e0 ph\u1ea7n h\u01b0\u1edbng d\u1eabn t\u1ea1i M\u1ee5c B Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, n\u1eb1m trong n\u1ed9i dung c\u1ee7a T\u00e0i kho\u1ea3n 138 – Ph\u1ea3i thu kh\u00e1c. Th\u00f4ng t\u01b0 ch\u1ec9 ra c\u00e1ch ghi s\u1ed5 s\u1ed1 thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n theo ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/p>\n

    \u0110i\u1ec3m c\u1ed1t l\u00f5i: s\u1ed1 thu\u1ebf n\u00e0y kh\u00f4ng ghi th\u1eb3ng v\u00e0o gi\u00e1 v\u1ed1n. Doanh nghi\u1ec7p treo v\u00e0o TK 1383 nh\u01b0 m\u1ed9t kho\u1ea3n ph\u1ea3i thu, sau \u0111\u00f3 c\u1ea5n tr\u1eeb v\u1edbi thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p \u1edf kh\u00e2u b\u00e1n ra, ho\u1eb7c thu v\u1ec1 khi \u0111\u01b0\u1ee3c ho\u00e0n.<\/span><\/p>\n

    C\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00e0o \u0111i\u1ec1u ch\u1ec9nh vi\u1ec7c h\u1ea1ch to\u00e1n n\u00e0y?<\/b><\/p>\n

    C\u00f3 hai l\u1edbp v\u0103n b\u1ea3n c\u1ea7n \u0111\u1ecdc song song. L\u1edbp k\u1ebf to\u00e1n quy \u0111\u1ecbnh c\u00e1ch ghi s\u1ed5. L\u1edbp thu\u1ebf quy \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u01b0\u1ee3c ho\u00e0n hay kh\u00f4ng.<\/span><\/p>\n

    \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ph\u00e2n \u0111\u1ecbnh r\u00f5 ranh gi\u1edbi n\u00e0y:<\/span><\/p>\n

    \n

    “Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.”<\/span><\/p>\n<\/blockquote>\n

    N\u00f3i c\u00e1ch kh\u00e1c, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC cho bi\u1ebft ghi N\u1ee3, ghi C\u00f3 t\u00e0i kho\u1ea3n n\u00e0o. C\u00f2n quy\u1ec1n kh\u1ea5u tr\u1eeb ph\u1ea3i c\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 66\/2025\/QH15. Theo \u0110i\u1ec1u 9 c\u1ee7a Lu\u1eadt n\u00e0y:<\/span><\/p>\n

    \n

    “Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p \u1edf kh\u00e2u b\u00e1n ra.”<\/span><\/p>\n<\/blockquote>\n

    Ri\u00eang x\u0103ng sinh h\u1ecdc, \u0110i\u1ec1u 9 Lu\u1eadt n\u00e0y quy \u0111\u1ecbnh th\u00eam:<\/span><\/p>\n

    \n

    “Tr\u01b0\u1eddng h\u1ee3p sau khi b\u00f9 tr\u1eeb, c\u00f2n s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a x\u0103ng kho\u00e1ng nguy\u00ean li\u1ec7u d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t, pha ch\u1ebf x\u0103ng sinh h\u1ecdc th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3.”<\/span><\/p>\n<\/blockquote>\n

    \u0110\u00e2y l\u00e0 l\u00fd do b\u00fat to\u00e1n t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u1ea5y x\u0103ng sinh h\u1ecdc l\u00e0m v\u00ed d\u1ee5 cho c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u tr\u1eeb l\u1eabn tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n.<\/span><\/p>\n

    V\u00ec sao doanh nghi\u1ec7p c\u1ea7n h\u1ea1ch to\u00e1n \u0111\u00fang thu\u1ebf TT\u0110B h\u00e0ng nh\u1eadp kh\u1ea9u?<\/b><\/h2>\n

    H\u1ea1ch to\u00e1n \u0111\u00fang gi\u00fap ba con s\u1ed1 kh\u1edbp nhau: gi\u00e1 v\u1ed1n tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, s\u1ed1 thu\u1ebf tr\u00ean t\u1edd khai TT\u0110B th\u00e1ng v\u00e0 s\u1ed1 \u0111\u00e3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch. Ch\u1ec9 c\u1ea7n m\u1ed9t trong ba l\u1ec7ch, h\u1ed3 s\u01a1 s\u1ebd b\u1ecb ch\u00fa \u00fd khi ki\u1ec3m tra.<\/span><\/p>\n

    Gi\u00e1 tr\u1ecb trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh<\/b><\/h3>\n
      \n
    • Gi\u00e1 v\u1ed1n ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t: thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec kh\u00f4ng \u0111\u1ed9i v\u00e0o gi\u00e1 v\u1ed1n, tr\u00e1nh l\u00e0m bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p b\u1ecb th\u1ea5p gi\u1ea3 t\u1ea1o.<\/span><\/li>\n
    • D\u00f2ng ti\u1ec1n r\u00f5 r\u00e0ng: s\u1ed1 d\u01b0 N\u1ee3 TK 1383 cho bi\u1ebft bao nhi\u00eau ti\u1ec1n thu\u1ebf \u0111ang “n\u1eb1m ch\u1edd” kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n, ph\u1ee5c v\u1ee5 k\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n.<\/span><\/li>\n
    • Ph\u1ea7n ch\u00eanh l\u1ec7ch kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (thu\u1ebf kh\u00e2u nh\u1eadp kh\u1ea9u l\u1edbn h\u01a1n thu\u1ebf kh\u00e2u b\u00e1n ra, tr\u1eeb m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c ho\u00e0n) \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o TK 632, gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd th\u1ea5y ngay chi ph\u00ed thu\u1ebf th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n

      Gi\u00e1 tr\u1ecb trong qu\u1ea3n tr\u1ecb thu\u1ebf<\/b><\/h3>\n
        \n
      • S\u1ed1 ph\u00e1t sinh C\u00f3 TK 1383 trong k\u1ef3 l\u00e0 c\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 thu\u1ebf kh\u00e2u nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u00ean t\u1edd khai TT\u0110B th\u00e1ng.<\/span><\/li>\n
      • S\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p (kh\u00e2u b\u00e1n ra l\u1edbn h\u01a1n kh\u00e2u nh\u1eadp kh\u1ea9u) \u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang tr\u00ean TK 3332, h\u1ea1n ch\u1ebf n\u1ed9p thi\u1ebfu d\u1eabn \u0111\u1ebfn ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<\/ul>\n

        Gi\u00e1 tr\u1ecb trong ki\u1ec3m to\u00e1n<\/b><\/h3>\n

        Theo g\u00f3c nh\u00ecn t\u1eeb MAN, TK 1383 l\u00e0 t\u00e0i kho\u1ea3n ki\u1ec3m to\u00e1n vi\u00ean th\u01b0\u1eddng ch\u1ecdn m\u1eabu ki\u1ec3m tra v\u00ec n\u00f3 n\u1ed1i tr\u1ef1c ti\u1ebfp gi\u1eefa ch\u1ee9ng t\u1eeb h\u1ea3i quan v\u00e0 t\u1edd khai thu\u1ebf n\u1ed9i \u0111\u1ecba. M\u1ed9t s\u1ed1 d\u01b0 N\u1ee3 k\u00e9o d\u00e0i nhi\u1ec1u k\u1ef3, kh\u00f4ng kh\u1edbp v\u1edbi h\u00e0ng t\u1ed3n kho nh\u1eadp kh\u1ea9u ch\u01b0a b\u00e1n, th\u01b0\u1eddng l\u00e0 d\u1ea5u hi\u1ec7u r\u1ee7i ro thu\u1ebf c\u1ea7n gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n

        Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i \u00e1p d\u1ee5ng h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t h\u00e0ng nh\u1eadp kh\u1ea9u?<\/b><\/h2>\n
        \"Doanh
        Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i \u00e1p d\u1ee5ng h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t h\u00e0ng nh\u1eadp kh\u1ea9u?<\/figcaption><\/figure>\n

        Tr\u01b0\u1edbc h\u1ebft, c\u1ea7n x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 ph\u1ea3i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TT\u0110B hay kh\u00f4ng. \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 66\/2025\/QH15 quy \u0111\u1ecbnh:<\/span><\/p>\n

        \n

        “Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, gia c\u00f4ng, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0 kinh doanh d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.”<\/span><\/p>\n<\/blockquote>\n

        Trong nh\u00f3m nh\u1eadp kh\u1ea9u, b\u00fat to\u00e1n qua TK 1383 ch\u1ec9 d\u00f9ng cho m\u1eb7t h\u00e0ng m\u00e0 s\u1ed1 thu\u1ebf TT\u0110B n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u “s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf”. N\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n n\u00e0y, doanh nghi\u1ec7p kh\u00f4ng treo thu\u1ebf tr\u00ean TK 1383.<\/span><\/p>\n

        Nh\u1eefng m\u1eb7t h\u00e0ng n\u00e0o ch\u1ecbu thu\u1ebf TT\u0110B theo Ngh\u1ecb \u0111\u1ecbnh 360\/2025\/N\u0110-CP?<\/b><\/h3>\n

        \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 360\/2025\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c m\u1eb7t h\u00e0ng \u00e1p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t t\u1eeb ng\u00e0y 01\/01\/2026 nh\u01b0 sau:<\/span><\/p>\n

          \n
        1. Xe c\u00f3 g\u1eafn \u0111\u1ed9ng c\u01a1 d\u01b0\u1edbi 24 ch\u1ed7, bao g\u1ed3m: xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi; xe ch\u1edf ng\u01b0\u1eddi b\u1ed1n b\u00e1nh c\u00f3 g\u1eafn \u0111\u1ed9ng c\u01a1; xe \u00f4 t\u00f4 pick-up ch\u1edf ng\u01b0\u1eddi; xe \u00f4 t\u00f4 pick-up ch\u1edf h\u00e0ng cabin k\u00e9p; xe \u00f4 t\u00f4 t\u1ea3i VAN c\u00f3 t\u1eeb hai h\u00e0ng gh\u1ebf tr\u1edf l\u00ean, c\u00f3 thi\u1ebft k\u1ebf v\u00e1ch ng\u0103n c\u1ed1 \u0111\u1ecbnh gi\u1eefa khoang ch\u1edf ng\u01b0\u1eddi v\u00e0 khoang ch\u1edf h\u00e0ng, kh\u00f4ng bao g\u1ed3m c\u00e1c lo\u1ea1i xe quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t 2025 v\u00e0 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 360\/2025\/N\u0110-CP.<\/span><\/li>\n
        2. M\u00e1y bay, tr\u1ef1c th\u0103ng, t\u00e0u l\u01b0\u1ee3n v\u00e0 du thuy\u1ec1n, kh\u00f4ng bao g\u1ed3m c\u00e1c lo\u1ea1i quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t 2025 v\u00e0 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 360\/2025\/N\u0110-CP.<\/span><\/li>\n
        3. \u0110i\u1ec1u h\u00f2a nhi\u1ec7t \u0111\u1ed9 c\u00f4ng su\u1ea5t tr\u00ean 24.000 BTU \u0111\u1ebfn 90.000 BTU (trong \u0111\u00f3 c\u00f4ng su\u1ea5t l\u00e0 c\u00f4ng su\u1ea5t l\u00e0m l\u1ea1nh danh \u0111\u1ecbnh do nh\u00e0 s\u1ea3n xu\u1ea5t c\u00f4ng b\u1ed1) tr\u1eeb lo\u1ea1i theo thi\u1ebft k\u1ebf c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t ch\u1ec9 \u0111\u1ec3 l\u1eafp tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i bao g\u1ed3m \u00f4 t\u00f4, toa xe l\u1eeda, m\u00e1y bay, tr\u1ef1c th\u0103ng, t\u00e0u, thuy\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t b\u00e1n ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nh\u1eadp t\u00e1ch ri\u00eang t\u1eebng b\u1ed9 ph\u1eadn l\u00e0 c\u1ee5c n\u00f3ng ho\u1eb7c c\u1ee5c l\u1ea1nh th\u00ec h\u00e0ng h\u00f3a b\u00e1n ra ho\u1eb7c nh\u1eadp kh\u1ea9u (c\u1ee5c n\u00f3ng, c\u1ee5c l\u1ea1nh) v\u1eabn thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0 \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh (m\u00e1y \u0111i\u1ec1u h\u00f2a nhi\u1ec7t \u0111\u1ed9 ho\u00e0n ch\u1ec9nh).<\/span><\/li>\n
        4. N\u01b0\u1edbc gi\u1ea3i kh\u00e1t theo Ti\u00eau chu\u1ea9n qu\u1ed1c gia (TCVN) c\u00f3 h\u00e0m l\u01b0\u1ee3ng \u0111\u01b0\u1eddng tr\u00ean 5g\/100ml quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m l kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t 2025 l\u00e0:<\/span>\n
            \n
          • N\u01b0\u1edbc gi\u1ea3i kh\u00e1t theo Ti\u00eau chu\u1ea9n qu\u1ed1c gia c\u1ee7a Vi\u1ec7t Nam (TCVN 12828:2019) v\u1ec1 n\u01b0\u1edbc gi\u1ea3i kh\u00e1t;<\/span><\/li>\n
          • H\u00e0m l\u01b0\u1ee3ng \u0111\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 \u0111\u01b0\u1eddng t\u1ed5ng s\u1ed1 ghi tr\u00ean nh\u00e3n s\u1ea3n ph\u1ea9m theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 Y t\u1ebf v\u1ec1 n\u1ed9i dung, c\u00e1ch ghi th\u00e0nh ph\u1ea7n dinh d\u01b0\u1ee1ng, gi\u00e1 tr\u1ecb dinh d\u01b0\u1ee1ng tr\u00ean nh\u00e3n th\u1ef1c ph\u1ea9m. Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m nh\u1eadp kh\u1ea9u ch\u01b0a d\u00e1n nh\u00e3n s\u1ea3n ph\u1ea9m theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 Y t\u1ebf v\u1ec1 n\u1ed9i dung, c\u00e1ch ghi th\u00e0nh ph\u1ea7n dinh d\u01b0\u1ee1ng, gi\u00e1 tr\u1ecb dinh d\u01b0\u1ee1ng tr\u00ean nh\u00e3n th\u1ef1c ph\u1ea9m th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ef1 x\u00e1c \u0111\u1ecbnh, k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<\/li>\n
          • Kinh doanh v\u0169 tr\u01b0\u1eddng, kinh doanh karaoke theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 54\/2019\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2019 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 kinh doanh d\u1ecbch v\u1ee5 karaoke, d\u1ecbch v\u1ee5 v\u0169 tr\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 148\/2024\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 11 n\u0103m 2024.<\/span><\/li>\n
          • Kinh doanh massage \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh thu\u1ed9c lo\u1ea1i h\u00ecnh kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/li>\n
          • Kinh doanh casino theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 03\/2017\/N\u0110-CP ng\u00e0y 16 th\u00e1ng 01 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 kinh doanh casino \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 145\/2024\/N\u0110-CP ng\u00e0y 04 th\u00e1ng 11 n\u0103m 2024; tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng bao g\u1ed3m tr\u00f2 ch\u01a1i b\u1eb1ng m\u00e1y jackpot, m\u00e1y slot v\u00e0 c\u00e1c lo\u1ea1i m\u00e1y t\u01b0\u01a1ng t\u1ef1 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 121\/2021\/N\u0110-CP ng\u00e0y 27 th\u00e1ng 12 n\u0103m 2021 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 kinh doanh tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng d\u00e0nh cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n
          • Kinh doanh \u0111\u1eb7t c\u01b0\u1ee3c bao g\u1ed3m \u0111\u1eb7t c\u01b0\u1ee3c th\u1ec3 thao, gi\u1ea3i tr\u00ed v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c \u0111\u1eb7t c\u01b0\u1ee3c kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 06\/2017\/N\u0110-CP ng\u00e0y 24 th\u00e1ng 01 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 kinh doanh \u0111\u1eb7t c\u01b0\u1ee3c \u0111ua ng\u1ef1a, \u0111ua ch\u00f3 v\u00e0 b\u00f3ng \u0111\u00e1 qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 151\/2018\/N\u0110-CP ng\u00e0y 07 th\u00e1ng 11 n\u0103m 2018 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ea7u t\u01b0, kinh doanh thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n
          • Kinh doanh golf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 52\/2020\/N\u0110-CP ng\u00e0y 27 th\u00e1ng 4 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 kinh doanh s\u00e2n golf \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi \u0110i\u1ec1u 107 Ngh\u1ecb \u0111\u1ecbnh 31\/2021\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 3 n\u0103m 2021 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0, bao g\u1ed3m kinh doanh s\u00e2n t\u1eadp golf, b\u00e1n th\u1ebb h\u1ed9i vi\u00ean, v\u00e9 ch\u01a1i golf.<\/span><\/li>\n
          • Kinh doanh x\u1ed5 s\u1ed1 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 30\/2007\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 3 n\u0103m 2007 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 kinh doanh x\u1ed5 s\u1ed1 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 78\/2012\/N\u0110-CP ng\u00e0y 05 th\u00e1ng 10 n\u0103m 2012 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 151\/2018\/N\u0110-CP ng\u00e0y 07 th\u00e1ng 11 n\u0103m 2018.<\/span><\/li>\n<\/ol>\n

            Ngo\u00e0i ra, tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft ph\u1ea3i s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi b\u1ed1i c\u1ea3nh kinh t\u1ebf – x\u00e3 h\u1ed9i trong t\u1eebng th\u1eddi k\u1ef3, B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c b\u1ed9, c\u01a1 quan c\u00f3 li\u00ean quan b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 tr\u00ecnh \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh v\u00e0 b\u00e1o c\u00e1o Qu\u1ed1c h\u1ed9i t\u1ea1i k\u1ef3 h\u1ecdp g\u1ea7n nh\u1ea5t.<\/span><\/p>\n

            L\u01b0u \u00fd: danh s\u00e1ch tr\u00ean l\u00e0 c\u00e1c m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh 360\/2025\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft. Danh m\u1ee5c \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf (g\u1ed3m c\u1ea3 thu\u1ed1c l\u00e1, r\u01b0\u1ee3u, bia, x\u0103ng…) n\u1eb1m t\u1ea1i \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t 2025. Khi ph\u00e2n lo\u1ea1i h\u00e0ng nh\u1eadp kh\u1ea9u, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu c\u1ea3 hai v\u0103n b\u1ea3n.<\/span><\/p>\n

            H\u00e0ng \u0111i\u1ec1u h\u00f2a nh\u1eadp kh\u1ea9u tr\u01b0\u1edbc 01\/01\/2026 c\u00f3 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf kh\u00f4ng?<\/b><\/h3>\n

            Kh\u00f4ng. Theo \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 360\/2025\/N\u0110-CP: “Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u m\u1eb7t h\u00e0ng \u0111i\u1ec1u h\u00f2a nhi\u1ec7t \u0111\u1ed9 c\u00f3 c\u00f4ng su\u1ea5t t\u1eeb 24.000 BTU tr\u1edf xu\u1ed1ng tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2026 th\u00ec kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u.”<\/span><\/p>\n

            H\u00e0ng nh\u1eadp kh\u1ea9u n\u00e0o kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TT\u0110B?<\/b><\/h3>\n

            \u0110i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t 2025 li\u1ec7t k\u00ea m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng ch\u1ecbu thu\u1ebf, trong \u0111\u00f3 c\u00f3:<\/span><\/p>\n

              \n
            • “H\u00e0ng t\u1ea1m nh\u1eadp kh\u1ea9u, t\u00e1i xu\u1ea5t kh\u1ea9u v\u00e0 t\u1ea1m xu\u1ea5t kh\u1ea9u, t\u00e1i nh\u1eadp kh\u1ea9u kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf xu\u1ea5t kh\u1ea9u trong th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.”<\/span><\/li>\n
            • “\u0110\u1ed3 d\u00f9ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i theo ti\u00eau chu\u1ea9n mi\u1ec5n tr\u1eeb ngo\u1ea1i giao; h\u00e0ng h\u00f3a trong ti\u00eau chu\u1ea9n h\u00e0nh l\u00fd mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u; h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u00e1n t\u1ea1i c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;”<\/span><\/li>\n
            • “H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t b\u1ecb ph\u00eda n\u01b0\u1edbc ngo\u00e0i tr\u1ea3 l\u1ea1i khi nh\u1eadp kh\u1ea9u;”<\/span><\/li>\n<\/ul>\n

              V\u1edbi c\u00e1c l\u00f4 h\u00e0ng n\u00e0y, kh\u00f4ng ph\u00e1t sinh thu\u1ebf TT\u0110B kh\u00e2u nh\u1eadp kh\u1ea9u n\u00ean kh\u00f4ng c\u00f3 b\u00fat to\u00e1n qua TK 1383.<\/span><\/p>\n

              H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u theo Th\u00f4ng t\u01b0 99\/2025 g\u1ed3m nh\u1eefng b\u00fat to\u00e1n n\u00e0o?<\/b><\/h2>\n

              M\u1ee5c B Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, ph\u1ea7n T\u00e0i kho\u1ea3n 138 – Ph\u1ea3i thu kh\u00e1c, h\u01b0\u1edbng d\u1eabn 5 nghi\u1ec7p v\u1ee5. N\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y tr\u00edch nguy\u00ean v\u0103n, k\u00e8m di\u1ec5n gi\u1ea3i ng\u1eafn c\u1ee7a ch\u00fang t\u00f4i sau m\u1ed7i b\u00fat to\u00e1n.<\/span><\/p>\n

              B\u00fat to\u00e1n 1: Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u<\/b><\/h3>\n
              \n

              “\u0110\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf, doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n mua h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0 th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u, ghi:<\/span><\/p>\n

              N\u1ee3 TK 1383 – Thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u<\/span><\/p>\n

              C\u00f3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.”<\/span><\/p>\n<\/blockquote>\n

              Ch\u1ee9ng t\u1eeb g\u1ed1c g\u1ed3m hai lo\u1ea1i: h\u00f3a \u0111\u01a1n mua h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0 th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. Thi\u1ebfu m\u1ed9t trong hai, b\u00fat to\u00e1n kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 ghi s\u1ed5.<\/span><\/p>\n

              B\u00fat to\u00e1n 2: Khi n\u1ed9p thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u<\/b><\/h3>\n
              \n

              “Khi n\u1ed9p thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u, c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/span><\/p>\n

              N\u1ee3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/span><\/p>\n

              C\u00f3 c\u00e1c TK 111, 112,….”<\/span><\/p>\n<\/blockquote>\n

              B\u00fat to\u00e1n 3: Khi kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00e2u nh\u1eadp kh\u1ea9u v\u1edbi thu\u1ebf kh\u00e2u b\u00e1n ra<\/b><\/h3>\n
              \n

              “Trong k\u1ef3, ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u (v\u00ed d\u1ee5 nh\u01b0 x\u0103ng sinh h\u1ecdc) \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p \u1edf kh\u00e2u b\u00e1n ra, ghi:<\/span><\/p>\n

              N\u1ee3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (ph\u1ea7n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/span><\/p>\n

              N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n {ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 thu\u1ebf TT\u0110B \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p \u1edf kh\u00e2u b\u00e1n ra (tr\u1eeb m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf TT\u0110B \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, v\u00ed d\u1ee5 nh\u01b0 x\u0103ng sinh h\u1ecdc)}<\/span><\/p>\n

              C\u00f3 TK 1383 – Thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u (s\u1ed1 thu\u1ebf TT\u0110B \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3 c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u).”<\/span><\/p>\n<\/blockquote>\n

              \u0110\u00e2y l\u00e0 b\u00fat to\u00e1n d\u1ec5 sai nh\u1ea5t. TK 632 ch\u1ec9 ghi nh\u1eadn ph\u1ea7n thu\u1ebf kh\u00e2u nh\u1eadp kh\u1ea9u v\u01b0\u1ee3t qu\u00e1 thu\u1ebf kh\u00e2u b\u00e1n ra. Ngo\u1ea1i l\u1ec7 l\u00e0 m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf TT\u0110B \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u (nh\u01b0 x\u0103ng sinh h\u1ecdc): ph\u1ea7n v\u01b0\u1ee3t n\u00e0y kh\u00f4ng \u0111\u01b0a v\u00e0o gi\u00e1 v\u1ed1n m\u00e0 x\u1eed l\u00fd theo c\u01a1 ch\u1ebf ho\u00e0n.<\/span><\/p>\n

              B\u00fat to\u00e1n 4: Khi thu\u1ebf kh\u00e2u nh\u1eadp kh\u1ea9u nh\u1ecf h\u01a1n thu\u1ebf kh\u00e2u b\u00e1n ra<\/b><\/h3>\n
              \n

              “Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 s\u1ed1 thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p \u1edf kh\u00e2u b\u00e1n ra th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ph\u1ea7n ch\u00eanh l\u1ec7ch v\u00e0o NSNN, ghi:<\/span><\/p>\n

              N\u1ee3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/span><\/p>\n

              C\u00f3 c\u00e1c TK 111, 112″<\/span><\/p>\n<\/blockquote>\n

              B\u00fat to\u00e1n 5: Khi \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf TT\u0110B \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u<\/b><\/h3>\n
              \n

              “Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n s\u1ed1 thu\u1ebf TT\u0110B c\u1ee7a m\u1eb7t h\u00e0ng (v\u00ed d\u1ee5 x\u0103ng sinh h\u1ecdc) \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, ghi:<\/span><\/p>\n

              N\u1ee3 c\u00e1c TK 111, 112,….<\/span><\/p>\n

              C\u00f3 TK 1383 – Thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u.”<\/span><\/p>\n<\/blockquote>\n

              B\u1ea3ng t\u00f3m t\u1eaft 5 b\u00fat to\u00e1n<\/b><\/h3>\n\n\n\n\n\n\n\n\n
              \u5546\u4e1a<\/b><\/td>\nGhi N\u1ee3<\/b><\/td>\nGhi C\u00f3<\/b><\/td>\nCh\u1ee9ng t\u1eeb c\u0103n c\u1ee9<\/b><\/td>\n<\/tr>\n
              X\u00e1c \u0111\u1ecbnh thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p kh\u00e2u nh\u1eadp kh\u1ea9u<\/span><\/td>\n1383<\/span><\/td>\n3332<\/span><\/td>\nH\u00f3a \u0111\u01a1n mua h\u00e0ng nh\u1eadp kh\u1ea9u, th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf<\/span><\/td>\n<\/tr>\n
              N\u1ed9p thu\u1ebf TT\u0110B h\u00e0ng nh\u1eadp kh\u1ea9u<\/span><\/td>\n3332<\/span><\/td>\n111, 112<\/span><\/td>\n\u7a0e\u52a1\u7f34\u7eb3\u6587\u4ef6<\/span><\/td>\n<\/tr>\n
              Kh\u1ea5u tr\u1eeb v\u1edbi thu\u1ebf kh\u00e2u b\u00e1n ra<\/span><\/td>\n3332 (ph\u1ea7n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb), 632 (ph\u1ea7n ch\u00eanh l\u1ec7ch, tr\u1eeb h\u00e0ng \u0111\u01b0\u1ee3c ho\u00e0n)<\/span><\/td>\n1383<\/span><\/td>\nT\u1edd khai, s\u1ed5 chi ti\u1ebft<\/span><\/td>\n<\/tr>\n
              N\u1ed9p ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f2n thi\u1ebfu<\/span><\/td>\n3332<\/span><\/td>\n111, 112<\/span><\/td>\n\u7a0e\u52a1\u7f34\u7eb3\u6587\u4ef6<\/span><\/td>\n<\/tr>\n
              \u0110\u01b0\u1ee3c ho\u00e0n thu\u1ebf kh\u00e2u nh\u1eadp kh\u1ea9u<\/span><\/td>\n111, 112<\/span><\/td>\n1383<\/span><\/td>\nQuy\u1ebft \u0111\u1ecbnh ho\u00e0n, ch\u1ee9ng t\u1eeb nh\u1eadn ti\u1ec1n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

              Thu\u1ebf TT\u0110B kh\u00e2u nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec sao?<\/b><\/h3>\n

              Tr\u01b0\u1eddng h\u1ee3p n\u00e0y n\u1eb1m ngo\u00e0i ph\u1ea1m vi b\u00fat to\u00e1n qua TK 1383 n\u00eau tr\u00ean. Theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 02 – H\u00e0ng t\u1ed3n kho, chi ph\u00ed mua bao g\u1ed3m c\u1ea3 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i. B\u00fat to\u00e1n c\u1ee5 th\u1ec3, k\u1ebf to\u00e1n \u0111\u1ed1i chi\u1ebfu h\u01b0\u1edbng d\u1eabn t\u1ea1i T\u00e0i kho\u1ea3n 3332 trong Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/p>\n

              Khi n\u00e0o \u00e1p d\u1ee5ng v\u00e0 thu\u1ebf TT\u0110B khai theo k\u1ef3 n\u00e0o?<\/b><\/h2>\n

              Doanh nghi\u1ec7p c\u1ea7n n\u1eafm hai m\u1ed1c hi\u1ec7u l\u1ef1c v\u00e0 m\u1ed9t quy \u0111\u1ecbnh v\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

              C\u00e1c m\u1ed1c th\u1eddi gian c\u1ea7n nh\u1edb<\/b><\/h3>\n