{"id":8435,"date":"2026-10-15T11:09:09","date_gmt":"2026-10-15T04:09:09","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8435"},"modified":"2026-10-15T11:24:55","modified_gmt":"2026-10-15T04:24:55","slug":"cong-van-8293-tni-qldn1","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-8293-tni-qldn1\/","title":{"rendered":"C\u00f4ng V\u0103n 8293\/TNI-QLDN1: Ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 \u01b0u \u0111\u00e3i thu\u1ebf TNDN khi chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 05\/10\/2026, Thu\u1ebf t\u1ec9nh T\u00e2y Ninh ban h\u00e0nh <\/span><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/cong-van-8293tniqldn1-nghia-vu-thue-va-uu-dai-thue-tndn-khi-chuyen-nhuong-du-an-dau-tu-nhu-the-nao-233749.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 8293\/TNI-QLDN1<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 \u01b0u \u0111\u00e3i <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09<\/span><\/a><span style=\"font-weight: 400;\"> khi chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. <\/span><span style=\"font-weight: 400;\">N\u1ed9i dung t\u1eadp trung v\u00e0o vi\u1ec7c x\u00e1c \u0111\u1ecbnh quy\u1ec1n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf c\u1ee7a doanh nghi\u1ec7p chuy\u1ec3n nh\u01b0\u1ee3ng, \u0111i\u1ec1u ki\u1ec7n k\u1ebf th\u1eeba \u01b0u \u0111\u00e3i c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u1ec3 \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN. B\u00e0i vi\u1ebft c\u0169ng \u0111\u1ec1 c\u1eadp \u0111\u1ebfn quy \u0111\u1ecbnh b\u00f9 tr\u1eeb l\u1ed7 khi doanh nghi\u1ec7p ph\u00e1t sinh l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n l\u01b0u \u00fd g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111ang c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n cho nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba m\u1ee9c \u01b0u \u0111\u00e3i v\u00e0 th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf TNDN c\u00f2n l\u1ea1i hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u1ee9 hai c\u00f3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo di\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u0111i\u1ec1u chuy\u1ec3n nh\u00e2n s\u1ef1, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ho\u1eb7c t\u00e0i s\u1ea3n t\u1eeb d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng sang d\u1ef1 \u00e1n kh\u00e1c c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n l\u1ed7 t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u00fang t\u1eebng tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t quy \u0111\u1ecbnh v\u1ec1 k\u1ebf th\u1eeba \u01b0u \u0111\u00e3i c\u1ee7a d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng v\u1edbi \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i theo di\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi. \u0110\u00e2y l\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 c\u00f3 c\u0103n c\u1ee9 v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng kh\u00e1c nhau.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng V\u0103n 8293\/TNI-QLDN1: \u01afu \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng<\/b><\/h2>\n<figure id=\"attachment_8439\" aria-describedby=\"caption-attachment-8439\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8439\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-Van-8293_TNI-QLDN1_-Uu-dai-thue-TNDN-doi-voi-du-an-dau-tu-dang-duoc-chuyen-nhuong.jpg\" alt=\"C\u00f4ng V\u0103n 8293\/TNI-QLDN1: \u01afu \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-Van-8293_TNI-QLDN1_-Uu-dai-thue-TNDN-doi-voi-du-an-dau-tu-dang-duoc-chuyen-nhuong.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-Van-8293_TNI-QLDN1_-Uu-dai-thue-TNDN-doi-voi-du-an-dau-tu-dang-duoc-chuyen-nhuong-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-Van-8293_TNI-QLDN1_-Uu-dai-thue-TNDN-doi-voi-du-an-dau-tu-dang-duoc-chuyen-nhuong-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-Van-8293_TNI-QLDN1_-Uu-dai-thue-TNDN-doi-voi-du-an-dau-tu-dang-duoc-chuyen-nhuong-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-Van-8293_TNI-QLDN1_-Uu-dai-thue-TNDN-doi-voi-du-an-dau-tu-dang-duoc-chuyen-nhuong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8439\" class=\"wp-caption-text\">C\u00f4ng V\u0103n 8293\/TNI-QLDN1: \u01afu \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><b>Quy\u1ec1n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf c\u1ee7a doanh nghi\u1ec7p chuy\u1ec3n nh\u01b0\u1ee3ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo n\u1ed9i dung C\u00f4ng v\u0103n 8293\/TNI-QLDN, tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n cho nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00e1c, c\u00f4ng ty \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ho\u00e0n t\u1ea5t chuy\u1ec3n nh\u01b0\u1ee3ng. <\/span><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n \u0111i k\u00e8m l\u00e0 trong k\u1ef3 t\u00ednh thu\u1ebf, c\u00f4ng ty v\u1eabn \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m ho\u00e0n t\u1ea5t chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i trong k\u1ef3 t\u00ednh thu\u1ebf li\u00ean quan. Vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n kh\u00f4ng ph\u1ea3i c\u0103n c\u1ee9 duy nh\u1ea5t \u0111\u1ec3 k\u1ebft lu\u1eadn doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c h\u01b0\u1edfng \u01b0u \u0111\u00e3i. <\/span><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu t\u00ecnh tr\u1ea1ng th\u1ef1c t\u1ebf c\u1ee7a d\u1ef1 \u00e1n, h\u1ed3 s\u01a1 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i \u0111ang \u00e1p d\u1ee5ng tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba \u01b0u \u0111\u00e3i thu\u1ebf kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba m\u1ee9c \u01b0u \u0111\u00e3i v\u00e0 th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf TNDN c\u00f2n l\u1ea1i c\u1ee7a d\u1ef1 \u00e1n n\u1ebfu ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n \u0111\u00fang m\u1ee5c ti\u00eau d\u1ef1 \u00e1n v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i theo gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u. <\/span><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ea7n xem x\u00e9t \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i g\u1eafn v\u1edbi d\u1ef1 \u00e1n, thay v\u00ec m\u1eb7c nhi\u00ean cho r\u1eb1ng vi\u1ec7c nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0m ph\u00e1t sinh m\u1ed9t th\u1eddi h\u1ea1n \u01b0u \u0111\u00e3i m\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng k\u1ebf th\u1eeba \u01b0u \u0111\u00e3i, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau d\u1ef1 \u00e1n theo h\u1ed3 s\u01a1 \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i theo gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf \u0111\u00e3 s\u1eed d\u1ee5ng v\u00e0 th\u1eddi gian c\u00f2n l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea3 n\u0103ng ti\u1ebfp t\u1ee5c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i sau khi chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 th\u1ec3 hi\u1ec7n vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd c\u1ee7a d\u1ef1 \u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c n\u1ed9i dung tr\u00ean l\u00e0 nh\u1eefng \u0111i\u1ec3m c\u1ea7n ki\u1ec3m tra \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh quy\u1ec1n h\u01b0\u1edfng \u01b0u \u0111\u00e3i c\u1ee7a b\u00ean nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng. K\u1ebft lu\u1eadn cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i d\u1ef1a tr\u00ean h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf v\u00e0 quy \u0111\u1ecbnh \u00e1p d\u1ee5ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng V\u0103n 8293\/TNI-QLDN1: <\/b><b>\u0110i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo di\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi<\/b><\/h2>\n<figure id=\"attachment_8436\" aria-describedby=\"caption-attachment-8436\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8436\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-Van-8293_TNI-QLDN1_-Dieu-kien-huong-uu-dai-thue-TNDN-theo-dien-du-an-dau-tu-moi.jpg\" alt=\"C\u00f4ng V\u0103n 8293\/TNI-QLDN1: \u0110i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo di\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-Van-8293_TNI-QLDN1_-Dieu-kien-huong-uu-dai-thue-TNDN-theo-dien-du-an-dau-tu-moi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-Van-8293_TNI-QLDN1_-Dieu-kien-huong-uu-dai-thue-TNDN-theo-dien-du-an-dau-tu-moi-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-Van-8293_TNI-QLDN1_-Dieu-kien-huong-uu-dai-thue-TNDN-theo-dien-du-an-dau-tu-moi-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-Van-8293_TNI-QLDN1_-Dieu-kien-huong-uu-dai-thue-TNDN-theo-dien-du-an-dau-tu-moi-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-Van-8293_TNI-QLDN1_-Dieu-kien-huong-uu-dai-thue-TNDN-theo-dien-du-an-dau-tu-moi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8436\" class=\"wp-caption-text\">C\u00f4ng V\u0103n 8293\/TNI-QLDN1: \u0110i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo di\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 7 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 7 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP \u0111\u1ec1 c\u1eadp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 vi\u1ec7c k\u1ebf th\u1eeba \u01b0u \u0111\u00e3i thu\u1ebf TNDN khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp ho\u1eb7c c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1eeb vi\u1ec7c t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><b>Tr\u00edch nguy\u00ean v\u0103n kho\u1ea3n 7 \u0110i\u1ec1u 23:<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">1. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp ho\u1eb7c doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1eeb vi\u1ec7c s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (k\u1ec3 c\u1ea3 ti\u1ec1n ph\u1ea1t n\u1ebfu c\u00f3), \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n l\u1ed7 ch\u01b0a \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n) c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t n\u1ebfu ti\u1ebfp t\u1ee5c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y th\u1ec3 hi\u1ec7n hai n\u1ed9i dung.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp ho\u1eb7c c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1eeb vi\u1ec7c s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf TNDN, bao g\u1ed3m c\u1ea3 ti\u1ec1n ph\u1ea1t n\u1ebfu c\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba \u01b0u \u0111\u00e3i thu\u1ebf TNDN, bao g\u1ed3m c\u00e1c kho\u1ea3n l\u1ed7 ch\u01b0a \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n, n\u1ebfu ti\u1ebfp t\u1ee5c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i v\u00e0 \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, khi xem x\u00e9t \u01b0u \u0111\u00e3i thu\u1ebf sau khi t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p, c\u1ea7n x\u00e1c \u0111\u1ecbnh h\u00ecnh th\u1ee9c h\u00ecnh th\u00e0nh doanh nghi\u1ec7p ho\u1eb7c d\u1ef1 \u00e1n v\u00e0 ki\u1ec3m tra c\u00e1c \u0111i\u1ec1u ki\u1ec7n li\u00ean quan. Kh\u00f4ng th\u1ec3 ch\u1ec9 d\u1ef1a v\u00e0o vi\u1ec7c doanh nghi\u1ec7p ho\u1eb7c d\u1ef1 \u00e1n tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 t\u1eebng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1ec3 k\u1ebft lu\u1eadn r\u1eb1ng \u01b0u \u0111\u00e3i \u0111\u01b0\u01a1ng nhi\u00ean ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 8 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 8 \u0110i\u1ec1u 23 quy \u0111\u1ecbnh v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo di\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 xem x\u00e9t \u0111i\u1ec1u ki\u1ec7n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong C\u00f4ng v\u0103n 8293\/TNI-QLDN1.<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><b>Tr\u00edch nguy\u00ean v\u0103n kho\u1ea3n 8 \u0110i\u1ec1u 23:<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">1. \u01afu \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo di\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">a) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 v\u00e0 \u0110i\u1ec1u 20 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 ho\u1eb7c cho ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u1ea3i c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 ho\u1eb7c cho ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u0103n c\u1ee9 v\u00e0o B\u00e1o c\u00e1o th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 g\u1eedi c\u01a1 quan \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">b) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo di\u1ec7n \u0111\u1ea7u t\u01b0 m\u1edbi kh\u00f4ng bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">b1) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c: S\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">b2) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi nh\u01b0ng v\u1eabn k\u1ebf th\u1eeba t\u00e0i s\u1ea3n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, ng\u00e0nh ngh\u1ec1 kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u0169 \u0111\u1ec3 ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh; mua l\u1ea1i d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang ho\u1ea1t \u0111\u1ed9ng);<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">c) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo di\u1ec7n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec \u01b0u \u0111\u00e3i thu\u1ebf ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 ghi trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh n\u1ebfu c\u00f3 s\u1ef1 thay \u0111\u1ed5i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 nh\u01b0ng s\u1ef1 thay \u0111\u1ed5i \u0111\u00f3 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf c\u1ee7a d\u1ef1 \u00e1n \u0111\u00f3 theo quy \u0111\u1ecbnh th\u00ec doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf cho th\u1eddi gian c\u00f2n l\u1ea1i ho\u1eb7c \u01b0u \u0111\u00e3i theo di\u1ec7n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">d) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 m\u00e0 trong H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u g\u1eedi c\u01a1 quan c\u1ea5p ph\u00e9p \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0, ph\u00e2n k\u1ef3 \u0111\u1ea7u t\u01b0 k\u00e8m ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0, tr\u01b0\u1eddng h\u1ee3p c\u00e1c giai \u0111o\u1ea1n ti\u1ebfp theo th\u1ef1c t\u1ebf c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c coi l\u00e0 d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p l\u1ea7n \u0111\u1ea7u n\u1ebfu th\u1ef1c hi\u1ec7n theo ti\u1ebfn \u0111\u1ed9 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng, kh\u00f3 kh\u0103n do nguy\u00ean nh\u00e2n kh\u00e1ch quan trong kh\u00e2u gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng, gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc, do thi\u00ean tai, h\u1ecfa ho\u1ea1n ho\u1eb7c kh\u00f3 kh\u0103n, b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c) th\u00ec c\u00e1c d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n c\u00f3 thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1eddi gian tri\u1ec3n khai c\u00e1c d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n theo t\u1eebng giai \u0111o\u1ea1n n\u00eau tr\u00ean n\u1ebfu nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc v\u1ec1 \u0111\u1ea7u t\u01b0 cho ph\u00e9p gia h\u1ea1n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 v\u00e0 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo \u0111\u00fang th\u1eddi h\u1ea1n \u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec c\u0169ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh n\u00eau tr\u00ean.<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 8 \u0110i\u1ec1u 23, vi\u1ec7c xem x\u00e9t \u01b0u \u0111\u00e3i thu\u1ebf theo di\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u1ea7n c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m a quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd c\u1ee7a d\u1ef1 \u00e1n. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u1ea3i c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 ho\u1eb7c cho ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh chuy\u00ean ng\u00e0nh, vi\u1ec7c x\u00e1c \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u0103n c\u1ee9 v\u00e0o b\u00e1o c\u00e1o th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 g\u1eedi c\u01a1 quan \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m b quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c di\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u1ec3 h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo di\u1ec7n n\u00e0y, bao g\u1ed3m d\u1ef1 \u00e1n h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i \u0111i\u1ec1u kho\u1ea3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c quy \u0111\u1ecbnh ph\u1ea1m vi thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u00e0 vi\u1ec7c ti\u1ebfp t\u1ee5c h\u01b0\u1edfng \u01b0u \u0111\u00e3i trong th\u1eddi gian c\u00f2n l\u1ea1i khi c\u00f3 thay \u0111\u1ed5i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 m\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i vi\u1ec7c \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m d quy \u0111\u1ecbnh v\u1ec1 c\u00e1c d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n thu\u1ed9c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p l\u1ea7n \u0111\u1ea7u, trong tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n theo ti\u1ebfn \u0111\u1ed9 v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n n\u00eau t\u1ea1i \u0111i\u1ec1u kho\u1ea3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ecdc \u0111\u1ea7y \u0111\u1ee7 khi \u0111\u00e1nh gi\u00e1 \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i. Vi\u1ec7c d\u1ef1 \u00e1n c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ri\u00eang kh\u00f4ng t\u1ef1 n\u00f3 thay th\u1ebf cho vi\u1ec7c ki\u1ec3m tra c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c theo Ngh\u1ecb \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng V\u0103n 8293\/TNI-QLDN1: <\/b><b>H\u01b0\u1edbng d\u1eabn v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n 1 v\u00e0 d\u1ef1 \u00e1n 2<\/b><\/h2>\n<figure id=\"attachment_8437\" aria-describedby=\"caption-attachment-8437\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8437\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-Van-8293_TNI-QLDN1_-Huong-dan-ve-uu-dai-thue-TNDN-doi-voi-du-an-1-va-du-an-2.jpg\" alt=\"C\u00f4ng V\u0103n 8293\/TNI-QLDN1: H\u01b0\u1edbng d\u1eabn v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n 1 v\u00e0 d\u1ef1 \u00e1n 2\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-Van-8293_TNI-QLDN1_-Huong-dan-ve-uu-dai-thue-TNDN-doi-voi-du-an-1-va-du-an-2.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-Van-8293_TNI-QLDN1_-Huong-dan-ve-uu-dai-thue-TNDN-doi-voi-du-an-1-va-du-an-2-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-Van-8293_TNI-QLDN1_-Huong-dan-ve-uu-dai-thue-TNDN-doi-voi-du-an-1-va-du-an-2-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-Van-8293_TNI-QLDN1_-Huong-dan-ve-uu-dai-thue-TNDN-doi-voi-du-an-1-va-du-an-2-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-Van-8293_TNI-QLDN1_-Huong-dan-ve-uu-dai-thue-TNDN-doi-voi-du-an-1-va-du-an-2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8437\" class=\"wp-caption-text\">C\u00f4ng V\u0103n 8293\/TNI-QLDN1: H\u01b0\u1edbng d\u1eabn v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n 1 v\u00e0 d\u1ef1 \u00e1n 2<\/figcaption><\/figure>\n<h2 data-cellpadding=\"2px 5px\" data-cellverticalalign=\"middle\" data-celltextalign=\"left\" data-cellbackgroundcolor=\"rgba(68, 150, 14, 0.05)\" data-cellborderstyle=\"solid\" data-cellbordercolor=\"rgb(221, 221, 221)\" data-cellborderwidth=\"1px\" data-cellheight=\"684.969px\"><strong>V\u1ec1 \u01b0u \u0111\u00e3i v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi D\u1ef1 \u00e1n 1<\/strong><\/h2>\n<ul>\n<li data-cellpadding=\"2px 5px\" data-cellverticalalign=\"middle\" data-celltextalign=\"left\" data-cellbackgroundcolor=\"rgba(68, 150, 14, 0.05)\" data-cellborderstyle=\"solid\" data-cellbordercolor=\"rgb(221, 221, 221)\" data-cellborderwidth=\"1px\" data-cellheight=\"684.969px\">Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN th\u1ef1c hi\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng cho nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00e1c th\u00ec C\u00f4ng ty \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ho\u00e0n t\u1ea5t chuy\u1ec3n nh\u01b0\u1ee3ng, v\u1edbi \u0111i\u1ec1u ki\u1ec7n trong k\u1ef3 t\u00ednh thu\u1ebf C\u00f4ng ty v\u1eabn \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i.<\/li>\n<li data-cellpadding=\"2px 5px\" data-cellverticalalign=\"middle\" data-celltextalign=\"left\" data-cellbackgroundcolor=\"rgba(68, 150, 14, 0.05)\" data-cellborderstyle=\"solid\" data-cellbordercolor=\"rgb(221, 221, 221)\" data-cellborderwidth=\"1px\" data-cellheight=\"684.969px\">Nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba m\u1ee9c \u01b0u \u0111\u00e3i v\u00e0 th\u1eddi gian mi\u1ec5n gi\u1ea3m thu\u1ebf TNDN c\u00f2n l\u1ea1i c\u1ee7a d\u1ef1 \u00e1n, n\u1ebfu ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n \u0111\u00fang m\u1ee5c ti\u00eau d\u1ef1 \u00e1n v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i theo gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u.<\/li>\n<\/ul>\n<h2 data-cellpadding=\"2px 5px\" data-cellverticalalign=\"middle\" data-celltextalign=\"left\" data-cellbackgroundcolor=\"rgba(68, 150, 14, 0.05)\" data-cellborderstyle=\"solid\" data-cellbordercolor=\"rgb(221, 221, 221)\" data-cellborderwidth=\"1px\" data-cellheight=\"684.969px\"><strong>V\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi D\u1ef1 \u00e1n 2<\/strong><\/h2>\n<ul>\n<li data-cellpadding=\"2px 5px\" data-cellverticalalign=\"middle\" data-celltextalign=\"left\" data-cellbackgroundcolor=\"rgba(68, 150, 14, 0.05)\" data-cellborderstyle=\"solid\" data-cellbordercolor=\"rgb(221, 221, 221)\" data-cellborderwidth=\"1px\" data-cellheight=\"684.969px\">Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 D\u1ef1 \u00e1n 2 \u0111\u1ed9c l\u1eadp v\u1edbi D\u1ef1 \u00e1n 1, \u0111\u1ecba \u0111i\u1ec3m th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 khu c\u00f4ng nghi\u1ec7p TMTC thu\u1ed9c Khu kinh t\u1ebf c\u1eeda kh\u1ea9u M\u1ed9c B\u00e0i, kh\u00f4ng h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c chia, t\u00e1ch, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a D\u1ef1 \u00e1n 1 \u0111ang ho\u1ea1t \u0111\u1ed9ng th\u00ec d\u1ef1 \u00e1n 2 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 3 \u0110i\u1ec1u 18 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-320-2025-ND-CP-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-665051.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/a>. Thu nh\u1eadp ph\u00e1t dinh t\u1eeb d\u1ef1 \u00e1n 2 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN, \u0111\u1ed9c l\u1eadp, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i c\u1ee7a D\u1ef1 \u00e1n 1.<\/li>\n<li data-cellpadding=\"2px 5px\" data-cellverticalalign=\"middle\" data-celltextalign=\"left\" data-cellbackgroundcolor=\"rgba(68, 150, 14, 0.05)\" data-cellborderstyle=\"solid\" data-cellbordercolor=\"rgb(221, 221, 221)\" data-cellborderwidth=\"1px\" data-cellheight=\"684.969px\">Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty \u0111i\u1ec1u chuy\u1ec3n nh\u00e2n s\u1ef1, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ho\u1eb7c t\u00e0i s\u1ea3n t\u1eeb D\u1ef1 \u00e1n 1 sang D\u1ef1 \u00e1n 2 tr\u01b0\u1edbc khi chuy\u1ec3n nh\u01b0\u1ee3ng, th\u00ec theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8, \u0110i\u1ec1u 23, <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-320-2025-ND-CP-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-665051.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/a> kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo di\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1ecb l\u1ed7 c\u00f3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi thu nh\u1eadp \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN kh\u00f4ng?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i g\u1ed1c \u0111\u1eb7t v\u1ea5n \u0111\u1ec1 v\u1ec1 vi\u1ec7c b\u00f9 tr\u1eeb kho\u1ea3n l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi thu nh\u1eadp \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN. Ph\u1ea7n d\u1eabn chi\u1ebfu ban \u0111\u1ea7u ghi kho\u1ea3n 3 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP. Tuy nhi\u00ean, quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 b\u00f9 tr\u1eeb thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf n\u1eb1m t\u1ea1i <\/span><b>\u7b2c\u516d\u6761<\/b><span style=\"font-weight: 400;\"> c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u00edch d\u1eabn nguy\u00ean v\u0103n \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/b><\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec1u 6. Thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 b\u00f9 tr\u1eeb thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">1. Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf th\u00ec thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh l\u00e0 t\u1ed5ng thu nh\u1eadp c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh b\u1ecb l\u1ed7 th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 l\u1ed7 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 thu nh\u1eadp do doanh nghi\u1ec7p t\u1ef1 l\u1ef1a ch\u1ecdn, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u00f2n l\u1ea1i sau khi b\u00f9 tr\u1eeb \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f2n thu nh\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">3. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1ecb l\u1ed7 th\u00ec kh\u00f4ng b\u00f9 tr\u1eeb v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf c\u00f3 thu nh\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">4. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u1ed7, l\u00e3i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>Nguy\u00ean t\u1eafc b\u00f9 tr\u1eeb l\u1ed7 gi\u1eefa c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 6 quy \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng trong k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 t\u1ed5ng thu nh\u1eadp c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 quy \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh b\u1ecb l\u1ed7 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 l\u1ed7 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 thu nh\u1eadp do doanh nghi\u1ec7p t\u1ef1 l\u1ef1a ch\u1ecdn, ngo\u1ea1i tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, nguy\u00ean t\u1eafc b\u00f9 tr\u1eeb l\u1ed7 kh\u00f4ng \u00e1p d\u1ee5ng gi\u1ed1ng nhau cho m\u1ecdi ho\u1ea1t \u0111\u1ed9ng. Doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh ngu\u1ed3n ph\u00e1t sinh l\u1ed7 v\u00e0 ki\u1ec3m tra c\u00e1c tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>L\u1ed7 t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi thu nh\u1eadp \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 6 quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1ecb l\u1ed7 th\u00ec kh\u00f4ng b\u00f9 tr\u1eeb v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf c\u00f3 thu nh\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, \u0111\u1ed1i v\u1edbi kho\u1ea3n l\u1ed7 ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb kho\u1ea3n l\u1ed7 n\u00e0y v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf v\u00e0 c\u00f3 thu nh\u1eadp. <\/span><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 v\u1edbi nguy\u00ean t\u1eafc b\u00f9 tr\u1eeb l\u1ed7 chung t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 6. Khi k\u00ea khai thu\u1ebf TNDN, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh l\u1ed7 v\u00e0 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n kho\u00e1ng s\u1ea3n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 4 \u0110i\u1ec1u 6 quy \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong c\u00e1c l\u0129nh v\u1ef1c n\u00e0y v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf. <\/span><span style=\"font-weight: 400;\">\u0110i\u1ec1u kho\u1ea3n n\u00e0y c\u0169ng quy \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u1ed7, l\u00e3i t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00eau tr\u00ean v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t quy \u0111\u1ecbnh n\u00e0y v\u1edbi tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00f3i chung t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 6. Khi ph\u00e1t sinh giao d\u1ecbch li\u00ean quan \u0111\u1ebfn th\u0103m d\u00f2, khai th\u00e1c ho\u1eb7c ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n, c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t g\u00ec khi chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh li\u00ean quan t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, doanh nghi\u1ec7p c\u1ea7n t\u1eadp trung r\u00e0 so\u00e1t nh\u1eefng v\u1ea5n \u0111\u1ec1 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ee9 nh\u1ea5t, x\u00e1c \u0111\u1ecbnh t\u00ecnh tr\u1ea1ng \u01b0u \u0111\u00e3i thu\u1ebf c\u1ee7a d\u1ef1 \u00e1n.<\/b><span style=\"font-weight: 400;\"> C\u1ea7n l\u00e0m r\u00f5 d\u1ef1 \u00e1n \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i n\u00e0o, th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n ph\u1ea3i ti\u1ebfp t\u1ee5c \u0111\u00e1p \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ee9 hai, x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m ho\u00e0n t\u1ea5t chuy\u1ec3n nh\u01b0\u1ee3ng.<\/b><span style=\"font-weight: 400;\"> Theo n\u1ed9i dung C\u00f4ng v\u0103n 8293\/TNI-QLDN1 \u0111\u01b0\u1ee3c b\u00e0i g\u1ed1c d\u1eabn l\u1ea1i, \u0111\u00e2y l\u00e0 m\u1ed1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p chuy\u1ec3n nh\u01b0\u1ee3ng ti\u1ebfp t\u1ee5c h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a d\u1ef1 \u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ee9 ba, ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n k\u1ebf th\u1eeba \u01b0u \u0111\u00e3i c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng.<\/b><span style=\"font-weight: 400;\"> C\u1ea7n \u0111\u1ed1i chi\u1ebfu m\u1ee5c ti\u00eau d\u1ef1 \u00e1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i theo gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ee9 t\u01b0, \u0111\u00e1nh gi\u00e1 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo di\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi.<\/b><span style=\"font-weight: 400;\"> C\u1ea7n ki\u1ec3m tra h\u1ed3 s\u01a1 \u0111\u1ea7u t\u01b0, ngu\u1ed3n h\u00ecnh th\u00e0nh d\u1ef1 \u00e1n v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 23.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ee9 n\u0103m, r\u00e0 so\u00e1t vi\u1ec7c \u0111i\u1ec1u chuy\u1ec3n ngu\u1ed3n l\u1ef1c gi\u1eefa c\u00e1c d\u1ef1 \u00e1n.<\/b><span style=\"font-weight: 400;\"> N\u1ebfu c\u00f3 \u0111i\u1ec1u chuy\u1ec3n nh\u00e2n s\u1ef1, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ho\u1eb7c t\u00e0i s\u1ea3n t\u1eeb d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng sang d\u1ef1 \u00e1n kh\u00e1c, c\u1ea7n \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 v\u00e0 quy \u0111\u1ecbnh li\u00ean quan tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ee9 s\u00e1u, x\u00e1c \u0111\u1ecbnh \u0111\u00fang kho\u1ea3n l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng.<\/b><span style=\"font-weight: 400;\"> N\u1ebfu ph\u00e1t sinh l\u1ed7 t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng kho\u1ea3n 3 \u0110i\u1ec1u 6, kh\u00f4ng b\u00f9 tr\u1eeb kho\u1ea3n l\u1ed7 n\u00e0y v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf c\u00f3 thu nh\u1eadp.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c r\u00e0 so\u00e1t c\u1ea7n d\u1ef1a tr\u00ean h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng d\u1ef1 \u00e1n. Kh\u00f4ng n\u00ean suy lu\u1eadn quy\u1ec1n h\u01b0\u1edfng \u01b0u \u0111\u00e3i ch\u1ec9 t\u1eeb m\u1ed9t y\u1ebfu t\u1ed1 ri\u00eang l\u1ebb, ch\u1eb3ng h\u1ea1n vi\u1ec7c \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c vi\u1ec7c d\u1ef1 \u00e1n \u0111\u00e3 t\u1eebng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf.<\/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 8293\/TNI-QLDN1 ng\u00e0y 05\/10\/2026 c\u1ee7a Thu\u1ebf t\u1ec9nh T\u00e2y Ninh \u0111\u1ec1 c\u1eadp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 \u01b0u \u0111\u00e3i thu\u1ebf TNDN khi chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. Doanh nghi\u1ec7p chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ho\u00e0n t\u1ea5t chuy\u1ec3n nh\u01b0\u1ee3ng n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n. Nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 th\u1ec3 k\u1ebf th\u1eeba m\u1ee9c \u01b0u \u0111\u00e3i v\u00e0 th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf c\u00f2n l\u1ea1i n\u1ebfu ti\u1ebfp t\u1ee5c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c xem x\u00e9t theo di\u1ec7n \u0111\u1ea7u t\u01b0 m\u1edbi, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP. Vi\u1ec7c \u0111i\u1ec1u chuy\u1ec3n nh\u00e2n s\u1ef1, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ho\u1eb7c t\u00e0i s\u1ea3n gi\u1eefa c\u00e1c d\u1ef1 \u00e1n c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u1ed3 s\u01a1 v\u00e0 quy \u0111\u1ecbnh li\u00ean quan tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh quy\u1ec1n h\u01b0\u1edfng \u01b0u \u0111\u00e3i. <\/span><span style=\"font-weight: 400;\">Ri\u00eang vi\u1ec7c b\u00f9 tr\u1eeb l\u1ed7, kho\u1ea3n 3 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP quy \u0111\u1ecbnh kh\u00f4ng b\u00f9 tr\u1eeb l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf c\u00f3 thu nh\u1eadp. Kho\u1ea3n 4 \u0110i\u1ec1u 6 quy \u0111\u1ecbnh ri\u00eang v\u1ec1 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n v\u00e0 quy\u1ec1n li\u00ean quan \u0111\u1ebfn th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n.<\/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 \u2013 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 8293\/TNI-QLDN1<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng V\u0103n 8293\/TNI-QLDN1 \u0110\u01b0\u1ee3c Ban H\u00e0nh Ng\u00e0y N\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo b\u00e0i g\u1ed1c, Thu\u1ebf t\u1ec9nh T\u00e2y Ninh ban h\u00e0nh C\u00f4ng v\u0103n 8293\/TNI-QLDN1 ng\u00e0y 05\/10\/2026 v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 \u01b0u \u0111\u00e3i thu\u1ebf TNDN khi chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh Nghi\u1ec7p Chuy\u1ec3n Nh\u01b0\u1ee3ng D\u1ef1 \u00c1n \u0110ang H\u01b0\u1edfng \u01afu \u0110\u00e3i C\u00f3 \u0110\u01b0\u1ee3c Ti\u1ebfp T\u1ee5c H\u01b0\u1edfng \u01afu \u0110\u00e3i Kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo n\u1ed9i dung c\u00f4ng v\u0103n \u0111\u01b0\u1ee3c b\u00e0i g\u1ed1c d\u1eabn l\u1ea1i, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ho\u00e0n t\u1ea5t chuy\u1ec3n nh\u01b0\u1ee3ng, v\u1edbi \u0111i\u1ec1u ki\u1ec7n trong k\u1ef3 t\u00ednh thu\u1ebf doanh nghi\u1ec7p v\u1eabn \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u00e0 \u0110\u1ea7u T\u01b0 Nh\u1eadn Chuy\u1ec3n Nh\u01b0\u1ee3ng C\u00f3 \u0110\u01b0\u1ee3c K\u1ebf Th\u1eeba Th\u1eddi Gian \u01afu \u0110\u00e3i C\u00f2n L\u1ea1i Kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo n\u1ed9i dung b\u00e0i g\u1ed1c, nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba m\u1ee9c \u01b0u \u0111\u00e3i v\u00e0 th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf TNDN c\u00f2n l\u1ea1i n\u1ebfu ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n \u0111\u00fang m\u1ee5c ti\u00eau d\u1ef1 \u00e1n v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i theo gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>D\u1ef1 \u00c1n \u0110\u01b0\u1ee3c C\u1ea5p Gi\u1ea5y Ch\u1ee9ng Nh\u1eadn \u0110\u0103ng K\u00fd \u0110\u1ea7u T\u01b0 Ri\u00eang C\u00f3 \u0110\u01b0\u01a1ng Nhi\u00ean \u0110\u01b0\u1ee3c H\u01b0\u1edfng \u01afu \u0110\u00e3i Theo Di\u1ec7n \u0110\u1ea7u T\u01b0 M\u1edbi Kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u00ean k\u1ebft lu\u1eadn ch\u1ec9 d\u1ef1a tr\u00ean vi\u1ec7c d\u1ef1 \u00e1n c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ri\u00eang. C\u1ea7n ki\u1ec3m tra c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, bao g\u1ed3m \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ed3 s\u01a1 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c di\u1ec7n \u01b0u \u0111\u00e3i theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>L\u1ed7 T\u1eeb Chuy\u1ec3n Nh\u01b0\u1ee3ng D\u1ef1 \u00c1n \u0110\u1ea7u T\u01b0 C\u00f3 \u0110\u01b0\u1ee3c B\u00f9 Tr\u1eeb V\u1edbi Thu Nh\u1eadp \u0110ang H\u01b0\u1edfng \u01afu \u0110\u00e3i Thu\u1ebf Kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 3 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, kho\u1ea3n l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf c\u00f3 thu nh\u1eadp.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 05\/10\/2026, Thu\u1ebf t\u1ec9nh T\u00e2y Ninh ban h\u00e0nh C\u00f4ng v\u0103n 8293\/TNI-QLDN1 v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) khi chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. N\u1ed9i dung t\u1eadp trung v\u00e0o vi\u1ec7c x\u00e1c \u0111\u1ecbnh quy\u1ec1n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf c\u1ee7a doanh nghi\u1ec7p chuy\u1ec3n nh\u01b0\u1ee3ng, \u0111i\u1ec1u ki\u1ec7n k\u1ebf th\u1eeba \u01b0u \u0111\u00e3i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8438,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,3],"tags":[],"class_list":["post-8435","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-tndn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8435","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=8435"}],"version-history":[{"count":3,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8435\/revisions"}],"predecessor-version":[{"id":8442,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8435\/revisions\/8442"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8438"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8435"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8435"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}