{"id":8564,"date":"2026-10-22T10:58:02","date_gmt":"2026-10-22T03:58:02","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8564"},"modified":"2026-10-22T10:58:02","modified_gmt":"2026-10-22T03:58:02","slug":"gop-von-bao-nhieu-thi-duoc-xac-dinh-la-chu-so-huu-huong-loi","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/gop-von-bao-nhieu-thi-duoc-xac-dinh-la-chu-so-huu-huong-loi\/","title":{"rendered":"G\u00f3p v\u1ed1n bao nhi\u00eau th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/gop-von-bao-nhieu-thi-duoc-xac-dinh-la-chu-so-huu-huong-loi-cua-doanh-nghiep-575297-234389.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">G\u00f3p v\u1ed1n bao nhi\u00eau th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7<\/span><\/a><span style=\"font-weight: 400;\">p \u0111ang l\u00e0 c\u00e2u h\u1ecfi n\u00f3ng nh\u1ea5t v\u1edbi ch\u1ee7 doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n trong qu\u00fd IV\/2026. L\u00fd do r\u1ea5t c\u1ee5 th\u1ec3: <\/span><a href=\"https:\/\/thuvienphapluat.vn\/banan\/tin-tuc\/cong-van-3164-dntn-gs-ve-kiem-tra-ke-khai-thong-tin-chu-so-huu-huong-loi-cua-doanh-nghiep-ra-sao-53684.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3164\/DNTN-GS<\/span><\/a><span style=\"font-weight: 400;\"> ng\u00e0y 07\/10\/2026 c\u1ee7a C\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 kinh t\u1ebf t\u1eadp th\u1ec3 \u0111\u00e3 g\u1eedi danh s\u00e1ch <\/span><b>42.911 doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\"> th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u0103ng k\u00fd thay \u0111\u1ed5i t\u1eeb 01\/7\/2025 nh\u01b0ng ch\u01b0a c\u00f3 th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. \u0110\u00e2y l\u00e0 nh\u00f3m \u0111\u01b0\u1ee3c \u0111\u1ecba ph\u01b0\u01a1ng \u01b0u ti\u00ean ki\u1ec3m tra trong 04 th\u00e1ng cu\u1ed1i n\u0103m 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 hi\u1ec7n h\u00e0nh \u0111\u1ec3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi tr\u00ean n\u1eb1m t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP. V\u0103n b\u1ea3n \u0111\u1eb7t ng\u01b0\u1ee1ng <\/span><b>25% v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/b><span style=\"font-weight: 400;\"> \u6216\u8005 <\/span><b>25% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft<\/b><span style=\"font-weight: 400;\">. Nh\u01b0ng ng\u01b0\u1eddi g\u00f3p d\u01b0\u1edbi 25% ch\u01b0a ch\u1eafc \u0111\u00e3 n\u1eb1m ngo\u00e0i di\u1ec7n k\u00ea khai. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, t\u1eeb g\u00f3c nh\u00ecn c\u1ee7a MAN &#8211; Master Accountant Network, \u0111i qua t\u1eebng ti\u00eau ch\u00ed, t\u1eebng v\u0103n b\u1ea3n v\u00e0 nh\u1eefng r\u1ee7i ro thu\u1ebf doanh nghi\u1ec7p hay g\u1eb7p nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: center;\"><strong><a href=\"https:\/\/docs.google.com\/spreadsheets\/d\/1qrOx68H1zAidl2_nqdy1nls_7WQCJoJi\/edit?usp=sharing&amp;ouid=100619680331019670921&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noopener\">Xem Danh s\u00e1ch 42911 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 G\u00f3p v\u1ed1n bao nhi\u00eau th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/b><\/h2>\n<figure id=\"attachment_8567\" aria-describedby=\"caption-attachment-8567\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8567\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Gop-von-bao-nhieu-thi-duoc-xac-dinh-la-chu-so-huu-huong-loi.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 G\u00f3p v\u1ed1n bao nhi\u00eau th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Gop-von-bao-nhieu-thi-duoc-xac-dinh-la-chu-so-huu-huong-loi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Gop-von-bao-nhieu-thi-duoc-xac-dinh-la-chu-so-huu-huong-loi-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Gop-von-bao-nhieu-thi-duoc-xac-dinh-la-chu-so-huu-huong-loi-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Gop-von-bao-nhieu-thi-duoc-xac-dinh-la-chu-so-huu-huong-loi-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Gop-von-bao-nhieu-thi-duoc-xac-dinh-la-chu-so-huu-huong-loi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8567\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 G\u00f3p v\u1ed1n bao nhi\u00eau th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/chu-so-huu-huong-loi-cua-doanh-nghiep-nam-2026\/\"><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 m\u1ed9t ho\u1eb7c nhi\u1ec1u c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp s\u1edf h\u1eefu ho\u1eb7c ki\u1ec3m so\u00e1t cu\u1ed1i c\u00f9ng tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, kh\u00f4ng bao g\u1ed3m c\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n cho v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng g\u00f3p v\u1ed1n: c\u00e1 nh\u00e2n s\u1edf h\u1eefu t\u1eeb 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c t\u1eeb 25% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean, t\u00ednh c\u1ea3 tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp. D\u01b0\u1edbi 25% v\u1eabn c\u00f3 th\u1ec3 l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i n\u1ebfu c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00f9ng \u0111\u1ec3: k\u00ea khai Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (M\u1eabu s\u1ed1 10 k\u00e8m Th\u00f4ng t\u01b0 121\/2026\/TT-BTC) v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh, ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u00e0 ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho: c\u00f4ng ty TNHH, c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty h\u1ee3p danh (doanh nghi\u1ec7p c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi n\u00e0o c\u1ea7n: khi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp (doanh nghi\u1ec7p th\u00e0nh l\u1eadp t\u1eeb 01\/7\/2025); khi l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i \u0111\u0103ng k\u00fd doanh nghi\u1ec7p g\u1ea7n nh\u1ea5t (doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025); trong 10 ng\u00e0y k\u1ec3 t\u1eeb khi th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i thay \u0111\u1ed5i.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p l\u00e0 g\u00ec theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi tr\u1ea3 l\u1eddi con s\u1ed1 g\u00f3p v\u1ed1n, c\u1ea7n n\u1eafm \u0111\u1ecbnh ngh\u0129a g\u1ed1c. \u0110\u1ecbnh ngh\u0129a n\u00e0y n\u1eb1m t\u1ea1i \u0110i\u1ec1u 17 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-168-2025-ND-CP-dang-ky-doanh-nghiep-623074.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c168\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi <\/span><b>\u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP<\/b><span style=\"font-weight: 400;\"> ng\u00e0y 23\/7\/2026. To\u00e0n v\u0103n \u0111i\u1ec1u kho\u1ea3n nh\u01b0 sau:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><b>Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a m\u1ed9t doanh nghi\u1ec7p c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n l\u00e0 m\u1ed9t ho\u1eb7c nhi\u1ec1u c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp s\u1edf h\u1eefu ho\u1eb7c ki\u1ec3m so\u00e1t cu\u1ed1i c\u00f9ng tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00f3, kh\u00f4ng bao g\u1ed3m c\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n cho v\u1ed1n nh\u00e0 n\u01b0\u1edbc trong doanh nghi\u1ec7p (sau \u0111\u00e2y g\u1ecdi l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p). Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i l\u00e0 m\u1ed9t ho\u1eb7c nhi\u1ec1u c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">1. C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp ho\u1eb7c v\u1eeba tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp s\u1edf h\u1eefu t\u1eeb 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c t\u1eeb 25% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu gi\u00e1n ti\u1ebfp l\u00e0 c\u00e1 nh\u00e2n s\u1edf h\u1eefu t\u1eeb 25% tr\u1edf l\u00ean v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c t\u1eeb 25% tr\u1edf l\u00ean t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua c\u00e1c t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1c th\u1ecfa thu\u1eadn ph\u00e1p l\u00fd kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 22 \u0110i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p ho\u1eb7c h\u1ee3p \u0111\u1ed3ng c\u00f9ng nhau s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp ho\u1eb7c v\u1eeba tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp t\u1eeb 25% tr\u1edf l\u00ean v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c t\u1eeb 25% tr\u1edf l\u00ean t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a doanh nghi\u1ec7p, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh c\u00e1c c\u00e1 nh\u00e2n trong nh\u00f3m n\u00e0y l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00f4ng ty h\u1ee3p danh, t\u1ea5t c\u1ea3 th\u00e0nh vi\u00ean h\u1ee3p danh l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o t\u1ef7 l\u1ec7 g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 hay quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a h\u1ecd t\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\">2. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, ho\u1eb7c c\u00f3 c\u0103n c\u1ee9 cho th\u1ea5y c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i th\u00f4ng qua c\u00e1c ph\u01b0\u01a1ng th\u1ee9c kh\u00e1c theo ph\u00e1p lu\u1eadt ho\u1eb7c tr\u00ean th\u1ef1c t\u1ebf. Vi\u1ec7c ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c th\u00f4ng qua m\u1ed9t ho\u1eb7c nhi\u1ec1u c\u00e1c quy\u1ec1n sau: Quy\u1ec1n b\u1ed5 nhi\u1ec7m, mi\u1ec5n nhi\u1ec7m ho\u1eb7c b\u00e3i nhi\u1ec7m \u0111a s\u1ed1 ho\u1eb7c t\u1ea5t c\u1ea3 th\u00e0nh vi\u00ean ho\u1eb7c ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, \u0111a s\u1ed1 ho\u1eb7c t\u1ea5t c\u1ea3 th\u00e0nh vi\u00ean ho\u1eb7c ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Gi\u00e1m \u0111\u1ed1c, T\u1ed5ng gi\u00e1m \u0111\u1ed1c; s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p; thay \u0111\u1ed5i c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c; quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p; t\u1ed5 ch\u1ee9c l\u1ea1i, gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">3. Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed t\u1ea1i kho\u1ea3n 1, 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t \u0111\u1ec3 h\u00e0nh \u0111\u1ed9ng thay m\u1eb7t cho doanh nghi\u1ec7p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc trong doanh nghi\u1ec7p.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb \u0111i\u1ec1u kho\u1ea3n tr\u00ean, c\u00f3 4 \u0111i\u1ec3m c\u1ed1t l\u00f5i c\u1ea7n ghi nh\u1edb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i lu\u00f4n l\u00e0 <\/span><b>\u4e2a\u4eba<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u1ea3i t\u1ed5 ch\u1ee9c. M\u1ed9t c\u00f4ng ty m\u1eb9 g\u00f3p 100% v\u1ed1n kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, m\u00e0 ph\u1ea3i truy \u0111\u1ebfn c\u00e1 nh\u00e2n \u0111\u1ee9ng sau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00e1i ni\u1ec7m \u00e1p d\u1ee5ng cho <\/span><b>doanh nghi\u1ec7p c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n<\/b><span style=\"font-weight: 400;\">, t\u1ee9c c\u00f4ng ty TNHH, c\u00f4ng ty c\u1ed5 ph\u1ea7n v\u00e0 c\u00f4ng ty h\u1ee3p danh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e2a\u4eba <\/span><b>\u0111\u1ea1i di\u1ec7n cho v\u1ed1n nh\u00e0 n\u01b0\u1edbc<\/b><span style=\"font-weight: 400;\"> kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111i theo <\/span><b>ba t\u1ea7ng<\/b><span style=\"font-weight: 400;\">: s\u1edf h\u1eefu (kho\u1ea3n 1), ki\u1ec3m so\u00e1t (kho\u1ea3n 2), ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t (kho\u1ea3n 3).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>G\u00f3p v\u1ed1n bao nhi\u00eau th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p?<\/b><\/h2>\n<figure id=\"attachment_8565\" aria-describedby=\"caption-attachment-8565\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8565\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Gop-von-bao-nhieu-thi-duoc-xac-dinh-la-chu-so-huu-huong-loi-cua-doanh-nghiep-2.jpg\" alt=\"G\u00f3p v\u1ed1n bao nhi\u00eau th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Gop-von-bao-nhieu-thi-duoc-xac-dinh-la-chu-so-huu-huong-loi-cua-doanh-nghiep-2.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Gop-von-bao-nhieu-thi-duoc-xac-dinh-la-chu-so-huu-huong-loi-cua-doanh-nghiep-2-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Gop-von-bao-nhieu-thi-duoc-xac-dinh-la-chu-so-huu-huong-loi-cua-doanh-nghiep-2-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Gop-von-bao-nhieu-thi-duoc-xac-dinh-la-chu-so-huu-huong-loi-cua-doanh-nghiep-2-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Gop-von-bao-nhieu-thi-duoc-xac-dinh-la-chu-so-huu-huong-loi-cua-doanh-nghiep-2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8565\" class=\"wp-caption-text\">G\u00f3p v\u1ed1n bao nhi\u00eau th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u1ea3 l\u1eddi ng\u1eafn g\u1ecdn: <\/span><b>t\u1eeb 25% tr\u1edf l\u00ean<\/b><span style=\"font-weight: 400;\">. C\u00e1 nh\u00e2n g\u00f3p t\u1eeb 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean ho\u1eb7c s\u1edf h\u1eefu t\u1eeb 25% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p, n\u1ebfu \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. T\u1ef7 l\u1ec7 n\u00e0y t\u00ednh g\u1ed9p c\u1ea3 ph\u1ea7n s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng 25% l\u00e0 m\u1ed1c \u0111\u1ecbnh l\u01b0\u1ee3ng duy nh\u1ea5t trong quy \u0111\u1ecbnh. Tuy v\u1eady, n\u00f3 ch\u1ec9 l\u00e0 t\u1ea7ng th\u1ee9 nh\u1ea5t. Mu\u1ed1n k\u00ea khai \u0111\u00fang, doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u th\u00eam ba t\u00ecnh hu\u1ed1ng \u0111\u1eb7c bi\u1ec7t d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng ty TNHH v\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n t\u00ednh t\u1ef7 l\u1ec7 25% kh\u00e1c nhau ra sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i lo\u1ea1i h\u00ecnh d\u00f9ng m\u1ed9t th\u01b0\u1edbc \u0111o ri\u00eang. Ghi ch\u00fa t\u1ea1i M\u1eabu s\u1ed1 10 (Th\u00f4ng t\u01b0 121\/2026\/TT-BTC) ph\u00e2n \u0111\u1ecbnh r\u00f5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean, TNHH hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean, c\u00f4ng ty h\u1ee3p danh<\/b><span style=\"font-weight: 400;\">: t\u00ednh theo t\u1ef7 l\u1ec7 s\u1edf h\u1eefu <\/span><b>v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng ty c\u1ed5 ph\u1ea7n<\/b><span style=\"font-weight: 400;\">: t\u00ednh theo t\u1ef7 l\u1ec7 <\/span><b>c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft<\/b><span style=\"font-weight: 400;\">, b\u1eb1ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a c\u00e1 nh\u00e2n chia cho t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m hay b\u1ecb b\u1ecf s\u00f3t \u1edf c\u00f4ng ty c\u1ed5 ph\u1ea7n: c\u00f4ng th\u1ee9c ch\u1ec9 t\u00ednh c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft. V\u00ec v\u1eady, t\u1ef7 l\u1ec7 theo ti\u00eau ch\u00ed n\u00e0y c\u00f3 th\u1ec3 kh\u00e1c t\u1ef7 l\u1ec7 t\u00ednh tr\u00ean t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u00e3 ph\u00e1t h\u00e0nh. Doanh nghi\u1ec7p c\u00f3 c\u1ed5 ph\u1ea7n kh\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ea7n t\u00ednh l\u1ea1i theo \u0111\u00fang m\u1eabu s\u1ed1 l\u00e0 t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>S\u1edf h\u1eefu gi\u00e1n ti\u1ebfp \u0111\u01b0\u1ee3c hi\u1ec3u th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 17, ch\u1ee7 s\u1edf h\u1eefu gi\u00e1n ti\u1ebfp l\u00e0 c\u00e1 nh\u00e2n s\u1edf h\u1eefu t\u1eeb 25% tr\u1edf l\u00ean v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft <\/span><b>th\u00f4ng qua c\u00e1c t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1c th\u1ecfa thu\u1eadn ph\u00e1p l\u00fd kh\u00e1c<\/b><span style=\"font-weight: 400;\">. \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP (s\u1eeda b\u1edfi \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP) y\u00eau c\u1ea7u doanh nghi\u1ec7p r\u00e0 so\u00e1t <\/span><b>t\u1eebng c\u1ea5p trong c\u01a1 c\u1ea5u s\u1edf h\u1eefu<\/b><span style=\"font-weight: 400;\"> cho \u0111\u1ebfn khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1 nh\u00e2n s\u1edf h\u1eefu ho\u1eb7c ki\u1ec3m so\u00e1t cu\u1ed1i c\u00f9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 minh h\u1ecda: \u00d4ng A g\u00f3p 100% v\u1ed1n C\u00f4ng ty X. C\u00f4ng ty X g\u00f3p 40% v\u1ed1n C\u00f4ng ty Y. Tr\u00ean gi\u1ea5y t\u1edd, C\u00f4ng ty Y ch\u1ec9 c\u00f3 th\u00e0nh vi\u00ean l\u00e0 t\u1ed5 ch\u1ee9c. Nh\u01b0ng qua X, \u00f4ng A \u0111\u1ee9ng sau 40% v\u1ed1n c\u1ee7a Y, n\u00ean \u00f4ng A l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i gi\u00e1n ti\u1ebfp c\u1ee7a Y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd: v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh ch\u01b0a \u0111\u01b0a ra c\u00f4ng th\u1ee9c c\u1ee5 th\u1ec3 khi chu\u1ed7i s\u1edf h\u1eefu c\u00f3 nhi\u1ec1u c\u1ea5p v\u1edbi t\u1ef7 l\u1ec7 l\u1ebb. Trong th\u1ef1c h\u00e0nh, MAN khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p l\u1eadp s\u01a1 \u0111\u1ed3 s\u1edf h\u1eefu, ghi r\u00f5 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh v\u00e0 l\u01b0u h\u1ed3 s\u01a1 \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh y\u00eau c\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u01a1 c\u1ea5u s\u1edf h\u1eefu c\u00f3 th\u1ecfa thu\u1eadn ph\u00e1p l\u00fd theo ph\u00e1p lu\u1eadt v\u1ec1 ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n, ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a th\u1ecfa thu\u1eadn ph\u00e1p l\u00fd \u0111\u00f3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh c\u00f9ng g\u00f3p v\u1ed1n th\u00ec x\u00e1c \u0111\u1ecbnh ra sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh d\u1ec5 b\u1ecb b\u1ecf qua nh\u1ea5t. T\u1eebng ng\u01b0\u1eddi c\u00f3 th\u1ec3 d\u01b0\u1edbi 25%, nh\u01b0ng n\u1ebfu <\/span><b>nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh<\/b><span style=\"font-weight: 400;\"> (theo kho\u1ea3n 22 \u0110i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p) <\/span><b>ho\u1eb7c theo h\u1ee3p \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\"> c\u00f9ng nhau s\u1edf h\u1eefu t\u1eeb 25% tr\u1edf l\u00ean, th\u00ec <\/span><b>t\u1ea5t c\u1ea3 c\u00e1 nh\u00e2n trong nh\u00f3m<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec1u l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 minh h\u1ecda: B\u00e0 B g\u00f3p 15%, ch\u1ed3ng b\u00e0 B g\u00f3p 12% v\u1ed1n \u0111i\u1ec1u l\u1ec7 C\u00f4ng ty Z. C\u1ed9ng l\u1ea1i, hai v\u1ee3 ch\u1ed3ng s\u1edf h\u1eefu 27%. C\u1ea3 hai ng\u01b0\u1eddi ph\u1ea3i \u0111\u01b0\u1ee3c k\u00ea khai l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. Khi k\u00ea khai tr\u00ean M\u1eabu s\u1ed1 10, doanh nghi\u1ec7p ghi r\u00f5 lo\u1ea1i quan h\u1ec7 t\u1ea1i c\u1ed9t 16 v\u00e0 t\u1ef7 l\u1ec7 s\u1edf h\u1eefu t\u1ea1i c\u1ed9t 9, 10, 11 ho\u1eb7c c\u1ed9t 12, 13, 14.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng ty h\u1ee3p danh c\u00f3 \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng 25% kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. V\u1edbi c\u00f4ng ty h\u1ee3p danh, <\/span><b>t\u1ea5t c\u1ea3 th\u00e0nh vi\u00ean h\u1ee3p danh<\/b><span style=\"font-weight: 400;\"> l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o t\u1ef7 l\u1ec7 g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 hay quy\u1ec1n bi\u1ec3u quy\u1ebft. Tr\u00ean M\u1eabu s\u1ed1 10, doanh nghi\u1ec7p \u0111\u00e1nh d\u1ea5u X v\u00e0o c\u1ed9t t\u01b0\u01a1ng \u1ee9ng n\u1ebfu ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i l\u00e0 th\u00e0nh vi\u00ean h\u1ee3p danh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1ea3ng tra nhanh theo t\u1eebng t\u00ecnh hu\u1ed1ng g\u00f3p v\u1ed1n<\/b><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>T\u00ecnh hu\u1ed1ng (v\u00ed d\u1ee5 minh h\u1ecda)<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00f3 l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i?<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6839\u636e<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n g\u00f3p 30% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty TNHH<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 17<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n g\u00f3p \u0111\u00fang 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 (&#8220;t\u1eeb 25%&#8221; \u0111\u00e3 bao g\u1ed3m 25%)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 17<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n s\u1edf h\u1eefu 26% c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft qua m\u1ed9t c\u00f4ng ty trung gian<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 (s\u1edf h\u1eefu gi\u00e1n ti\u1ebfp)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 17<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Hai v\u1ee3 ch\u1ed3ng, m\u1ed7i ng\u01b0\u1eddi 13% v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3, c\u1ea3 hai ng\u01b0\u1eddi<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 17, kho\u1ea3n 22 \u0110i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u00e0nh vi\u00ean h\u1ee3p danh g\u00f3p 5% v\u1ed1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 17<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n g\u00f3p 10% nh\u01b0ng c\u00f3 quy\u1ec1n b\u1ed5 nhi\u1ec7m T\u1ed5ng gi\u00e1m \u0111\u1ed1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 c\u00f3, x\u00e9t theo ti\u00eau ch\u00ed ki\u1ec3m so\u00e1t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 17<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc 51%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u662f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110o\u1ea1n m\u1edf \u0111\u1ea7u \u0110i\u1ec1u 17<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>G\u00f3p v\u1ed1n d\u01b0\u1edbi 25% c\u00f3 ph\u1ea3i l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i kh\u00f4ng?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 c\u00f3. Kho\u1ea3n 2 \u0110i\u1ec1u 17 quy \u0111\u1ecbnh: n\u1ebfu c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed s\u1edf h\u1eefu, ho\u1eb7c c\u00f3 c\u0103n c\u1ee9 cho th\u1ea5y ng\u01b0\u1eddi \u0111\u1ea1t ti\u00eau ch\u00ed s\u1edf h\u1eefu kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i th\u1ef1c s\u1ef1, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i <\/span><b>th\u00f4ng qua c\u00e1c ph\u01b0\u01a1ng th\u1ee9c kh\u00e1c theo ph\u00e1p lu\u1eadt ho\u1eb7c tr\u00ean th\u1ef1c t\u1ebf<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u1eefng quy\u1ec1n n\u00e0o \u0111\u01b0\u1ee3c coi l\u00e0 quy\u1ec1n ki\u1ec3m so\u00e1t doanh nghi\u1ec7p?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c th\u00f4ng qua m\u1ed9t ho\u1eb7c nhi\u1ec1u quy\u1ec1n sau \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ec1n b\u1ed5 nhi\u1ec7m, mi\u1ec5n nhi\u1ec7m ho\u1eb7c b\u00e3i nhi\u1ec7m \u0111a s\u1ed1 ho\u1eb7c t\u1ea5t c\u1ea3 th\u00e0nh vi\u00ean ho\u1eb7c ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, \u0111a s\u1ed1 ho\u1eb7c t\u1ea5t c\u1ea3 th\u00e0nh vi\u00ean ho\u1eb7c ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Gi\u00e1m \u0111\u1ed1c, T\u1ed5ng gi\u00e1m \u0111\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thay \u0111\u1ed5i c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c l\u1ea1i, gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 minh h\u1ecda: C\u1ed5 \u0111\u00f4ng C ch\u1ec9 n\u1eafm 10% c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft. Tuy nhi\u00ean, theo th\u1ecfa thu\u1eadn c\u1ed5 \u0111\u00f4ng, C c\u00f3 quy\u1ec1n ch\u1ec9 \u0111\u1ecbnh \u0111a s\u1ed1 th\u00e0nh vi\u00ean h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y C \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed ki\u1ec3m so\u00e1t v\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c k\u00ea khai. Tr\u00ean M\u1eabu s\u1ed1 10, doanh nghi\u1ec7p ghi r\u00f5 m\u1ed9t ho\u1eb7c nhi\u1ec1u quy\u1ec1n ki\u1ec3m so\u00e1t m\u00e0 C n\u1eafm gi\u1eef.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed ki\u1ec3m so\u00e1t c\u00f2n d\u00f9ng khi ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean v\u1ed1n ch\u1ec9 l\u00e0 &#8220;ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean h\u1ed9&#8221;. Khi c\u00f3 c\u0103n c\u1ee9 cho th\u1ea5y ng\u01b0\u1eddi s\u1edf h\u1eefu tr\u00ean 25% kh\u00f4ng ph\u1ea3i ch\u1ee7 th\u1ef1c s\u1ef1, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf \u0111\u1ee9ng sau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kh\u00f4ng ai \u0111\u1ea1t ti\u00eau ch\u00ed s\u1edf h\u1eefu v\u00e0 ki\u1ec3m so\u00e1t th\u00ec k\u00ea khai ai?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 17 \u0111\u1eb7t ra ti\u00eau ch\u00ed d\u1ef1 ph\u00f2ng. Doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh <\/span><b>m\u1ed9t c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 h\u00e0nh \u0111\u1ed9ng thay m\u1eb7t cho doanh nghi\u1ec7p, tr\u1eeb c\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ecnh hu\u1ed1ng n\u00e0y th\u01b0\u1eddng g\u1eb7p \u1edf c\u00f4ng ty c\u1ed5 ph\u1ea7n c\u00f3 c\u01a1 c\u1ea5u c\u1ed5 \u0111\u00f4ng ph\u00e2n t\u00e1n, kh\u00f4ng ai n\u1eafm t\u1eeb 25% v\u00e0 kh\u00f4ng ai c\u00f3 quy\u1ec1n chi ph\u1ed1i. Khi k\u00ea khai theo ti\u00eau ch\u00ed n\u00e0y tr\u00ean M\u1eabu s\u1ed1 10, doanh nghi\u1ec7p ph\u1ea3i <\/span><b>ghi r\u00f5 ch\u1ee9c danh qu\u1ea3n l\u00fd<\/b><span style=\"font-weight: 400;\"> c\u1ee7a ng\u01b0\u1eddi \u0111\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u1ee9 t\u1ef1 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP, y\u00eau c\u1ea7u ng\u01b0\u1eddi th\u00e0nh l\u1eadp doanh nghi\u1ec7p, doanh nghi\u1ec7p k\u00ea khai theo th\u1ee9 t\u1ef1:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed <\/span><b>s\u1edf h\u1eefu<\/b><span style=\"font-weight: 400;\"> t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 17.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng c\u00f3, ho\u1eb7c c\u00f3 c\u0103n c\u1ee9 cho th\u1ea5y ng\u01b0\u1eddi \u1edf b\u01b0\u1edbc 1 kh\u00f4ng ph\u1ea3i ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i: m\u1ed9t ho\u1eb7c nhi\u1ec1u c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed <\/span><b>quy\u1ec1n th\u1ef1c t\u1ebf chi ph\u1ed1i<\/b><span style=\"font-weight: 400;\"> t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 17.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng c\u00f3 ai \u1edf b\u01b0\u1edbc 1 v\u00e0 b\u01b0\u1edbc 2: c\u00e1 nh\u00e2n theo <\/span><b>kho\u1ea3n 3 \u0110i\u1ec1u 17<\/b><span style=\"font-weight: 400;\">, t\u1ee9c ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 t\u1ef1 n\u00e0y quan tr\u1ecdng v\u00ec n\u00f3 quy\u1ebft \u0111\u1ecbnh n\u1ed9i dung k\u00ea khai. Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ecf qua b\u01b0\u1edbc 1 \u0111\u1ec3 k\u00ea khai ngay gi\u00e1m \u0111\u1ed1c ch\u1ec9 v\u00ec thu\u1eadn ti\u1ec7n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k\u00fd doanh nghi\u1ec7p c\u00f3 c\u1ea7n ghi th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i kh\u00f4ng?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3, n\u1ebfu doanh nghi\u1ec7p c\u00f3 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. C\u0103n c\u1ee9 l\u00e0 \u0110i\u1ec1u 23 Lu\u1eadt Doanh nghi\u1ec7p 2020, \u0111\u01b0\u1ee3c b\u1ed5 sung b\u1edfi <\/span><b>kho\u1ea3n 10 \u0110i\u1ec1u 1 Lu\u1eadt Doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i 2025<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><b>N\u1ed9i dung gi\u1ea5y \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k\u00fd doanh nghi\u1ec7p bao g\u1ed3m c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8230;<\/span><\/p>\n<ol>\n<li style=\"text-align: justify;\">H\u1ecd, t\u00ean, ch\u1eef k\u00fd, \u0111\u1ecba ch\u1ec9 li\u00ean l\u1ea1c, qu\u1ed1c t\u1ecbch, th\u00f4ng tin gi\u1ea5y t\u1edd ph\u00e1p l\u00fd c\u1ee7a c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p (n\u1ebfu c\u00f3)<\/span><\/li>\n<\/ol>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i th\u00ec tr\u00ean gi\u1ea5y \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k\u00fd doanh nghi\u1ec7p c\u0169ng ph\u1ea3i c\u00f3 th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. Th\u00f4ng tin n\u00e0y \u0111\u01b0\u1ee3c k\u00ea khai chi ti\u1ebft t\u1ea1i <\/span><a href=\"https:\/\/thue.man.net.vn\/tai-mau-so-10-danh-sach-chu-so-huu-huong-loi\/\"><b>M\u1eabu s\u1ed1 10 &#8211; Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p<\/b><\/a><span style=\"font-weight: 400;\">, ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 121\/2026\/TT-BTC ng\u00e0y 21\/8\/2026 (thay th\u1ebf M\u1eabu s\u1ed1 10 c\u1ee7a Th\u00f4ng t\u01b0 68\/2025\/TT-BTC).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i th\u00f4ng qua c\u00e1c ph\u01b0\u01a1ng th\u1ee9c kh\u00e1c theo ph\u00e1p lu\u1eadt ho\u1eb7c tr\u00ean th\u1ef1c t\u1ebf, theo kho\u1ea3n 2 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP), trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed s\u1edf h\u1eefu t\u1eeb 25%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 c\u00f3 ph\u1ea3i b\u1ed5 sung kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3, nh\u01b0ng theo c\u01a1 ch\u1ebf chuy\u1ec3n ti\u1ebfp. \u0110i\u1ec1u 3 Lu\u1eadt Doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i 2025 ph\u00e2n bi\u1ec7t hai nh\u00f3m:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"width: 26.9426%; text-align: center;\"><b>\u4e1a\u52a1\u96c6\u56e2<\/b><\/td>\n<td style=\"width: 72.4764%; text-align: center;\"><b>Ngh\u0129a v\u1ee5 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.9426%;\"><span style=\"font-weight: 400;\">Th\u00e0nh l\u1eadp t\u1eeb 01\/7\/2025<\/span><\/td>\n<td style=\"width: 72.4764%;\"><span style=\"font-weight: 400;\">K\u00ea khai ngay trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.9426%;\"><span style=\"font-weight: 400;\">Th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025<\/span><\/td>\n<td style=\"width: 72.4764%;\"><span style=\"font-weight: 400;\">B\u1ed5 sung th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (n\u1ebfu c\u00f3) v\u00e0 th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (n\u1ebfu c\u00f3) \u0111\u1ed3ng th\u1eddi khi l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd, th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p g\u1ea7n nh\u1ea5t; \u0111\u01b0\u1ee3c b\u1ed5 sung s\u1edbm h\u01a1n n\u1ebfu doanh nghi\u1ec7p c\u00f3 y\u00eau c\u1ea7u<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i k\u00ea khai th\u00f4ng tin <\/span><b>c\u1ed5 \u0111\u00f4ng l\u00e0 t\u1ed5 ch\u1ee9c s\u1edf h\u1eefu t\u1eeb 25% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Khi th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i thay \u0111\u1ed5i th\u00ec l\u00e0m th\u1ee7 t\u1ee5c g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 52 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, doanh nghi\u1ec7p th\u00f4ng b\u00e1o v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh <\/span><b>trong 10 ng\u00e0y<\/b><span style=\"font-weight: 400;\"> k\u1ec3 t\u1eeb ng\u00e0y thay \u0111\u1ed5i th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i ho\u1eb7c t\u1ef7 l\u1ec7 s\u1edf h\u1eefu \u0111\u00e3 k\u00ea khai. H\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (M\u1eabu s\u1ed1 12, Th\u00f4ng t\u01b0 121\/2026\/TT-BTC).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p (M\u1eabu s\u1ed1 10, Th\u00f4ng t\u01b0 121\/2026\/TT-BTC).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea5y \u1ee7y quy\u1ec1n ho\u1eb7c h\u1ee3p \u0111\u1ed3ng \u1ee7y quy\u1ec1n, n\u1ebfu c\u00f3 \u1ee7y quy\u1ec1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1eadp nh\u1eadt d\u1eef li\u1ec7u v\u00e0o H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p <\/span><b>trong 01 ng\u00e0y l\u00e0m vi\u1ec7c<\/b><span style=\"font-weight: 400;\"> k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7. H\u1ed3 s\u01a1 n\u1ed9p tr\u1ef1c tuy\u1ebfn t\u1ea1i C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (dangkykinhdoanh.gov.vn). T\u1ec7p \u0111\u00ednh k\u00e8m \u1edf \u0111\u1ecbnh d\u1ea1ng .doc, .docx ho\u1eb7c .pdf, dung l\u01b0\u1ee3ng kh\u00f4ng qu\u00e1 15 MB.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kh\u00f4ng k\u00ea khai ho\u1eb7c k\u00ea khai sai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP ng\u00e0y 21\/7\/2026 \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP. C\u00e1c m\u1ee9c ph\u1ea1t ch\u00ednh \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 33.3333%;\"><b>\u884c\u4e3a<\/b><\/td>\n<td style=\"text-align: center; width: 37.618%;\"><b>\u6839\u636e<\/b><\/td>\n<td style=\"text-align: center; width: 28.3224%;\"><b>M\u1ee9c ph\u1ea1t (t\u1ed5 ch\u1ee9c)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\"><span style=\"font-weight: 400;\">K\u00ea khai kh\u00f4ng trung th\u1ef1c, kh\u00f4ng ch\u00ednh x\u00e1c th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<td style=\"text-align: center; width: 37.618%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 43 N\u0110 122\/2021, s\u1eeda b\u1edfi \u0110i\u1ec1u 1 N\u0110 288\/2026<\/span><\/td>\n<td style=\"text-align: center; width: 28.3224%;\"><span style=\"font-weight: 400;\">30 &#8211; 70 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<td style=\"text-align: center; width: 37.618%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 5 \u0110i\u1ec1u 44 N\u0110 122\/2021, s\u1eeda b\u1edfi \u0110i\u1ec1u 2 N\u0110 288\/2026<\/span><\/td>\n<td style=\"text-align: center; width: 28.3224%;\"><span style=\"font-weight: 400;\">30 &#8211; 70 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 kh\u00f4ng b\u1ed5 sung th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i khi l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i g\u1ea7n nh\u1ea5t<\/span><\/td>\n<td style=\"text-align: center; width: 37.618%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 6 \u0110i\u1ec1u 44 N\u0110 122\/2021, s\u1eeda b\u1edfi \u0110i\u1ec1u 2 N\u0110 288\/2026<\/span><\/td>\n<td style=\"text-align: center; width: 28.3224%;\"><span style=\"font-weight: 400;\">70 &#8211; 100 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng k\u00ea khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i khi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp<\/span><\/td>\n<td style=\"text-align: center; width: 37.618%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c kho\u1ea3n 4, \u0111i\u1ec3m d kho\u1ea3n 5 \u0110i\u1ec1u 46 N\u0110 122\/2021, b\u1ed5 sung b\u1edfi \u0110i\u1ec1u 3 N\u0110 288\/2026<\/span><\/td>\n<td style=\"text-align: center; width: 28.3224%;\"><span style=\"font-weight: 400;\">Khung t\u1ed5ng h\u1ee3p 50 &#8211; 100 tri\u1ec7u \u0111\u1ed3ng, m\u1ee9c c\u1ee5 th\u1ec3 c\u1ea7n \u0111\u1ed1i chi\u1ebfu to\u00e0n v\u0103n t\u1eebng kho\u1ea3n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n vi ph\u1ea1m ch\u1ecbu m\u1ee9c ph\u1ea1t b\u1eb1ng <\/span><b>1\/2<\/b><span style=\"font-weight: 400;\"> m\u1ee9c c\u1ee7a t\u1ed5 ch\u1ee9c (kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP). Ngo\u00e0i ti\u1ec1n ph\u1ea1t, doanh nghi\u1ec7p c\u00f2n b\u1ecb <\/span><b>bu\u1ed9c b\u1ed5 sung<\/b><span style=\"font-weight: 400;\"> th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 44.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Thu nh\u1eadp c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u00e3 n\u1ed9p thu\u1ebf TNDN c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNCN kh\u00f4ng?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ch\u1ee7 s\u1edf h\u1eefu v\u00e0 th\u01b0\u1eddng \u0111i k\u00e8m khi doanh nghi\u1ec7p r\u00e0 so\u00e1t c\u01a1 c\u1ea5u s\u1edf h\u1eefu. C\u0103n c\u1ee9 t\u1ea1i \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 v\u1ec1 thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><b>\u514d\u7a0e\u6536\u5165<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8230;<\/span><\/p>\n<ol>\n<li style=\"text-align: justify;\">\u6765\u81ea\u521b\u65b0\u578b\u521b\u4e1a\u9879\u76ee\u7684\u4e2a\u4eba\u6295\u8d44\u8005\u548c\u4e13\u5bb6\u7684\u6536\u5165\u3001\u521b\u65b0\u578b\u521b\u4e1a\u4f01\u4e1a\u7684\u521b\u59cb\u4eba\u4ee5\u53ca\u5411\u98ce\u9669\u6295\u8d44\u57fa\u91d1\u63d0\u4f9b\u8d44\u91d1\u7684\u4e2a\u4eba\u6295\u8d44\u8005\u7684\u6536\u5165\u3002.<\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\u4ece\u4e8b\u7531\u4e0d\u53ef\u9000\u8fd8\u7684\u5b98\u65b9\u53d1\u5c55\u63f4\u52a9 (ODA) \u8d44\u52a9\u7684\u9879\u76ee\u548c\u8ba1\u5212\u7684\u5916\u56fd\u4e13\u5bb6\u7684\u85aa\u91d1\u548c\u5de5\u8d44\uff0c\u4ee5\u53ca\u5728\u8d8a\u5357\u4ece\u4e8b\u5916\u56fd\u975e\u653f\u5e9c\u7ec4\u7ec7\u9879\u76ee\u548c\u8ba1\u5212\u7684\u5916\u56fd\u4e13\u5bb6\u7684\u85aa\u91d1\u548c\u5de5\u8d44\uff1b\u5728\u8054\u5408\u56fd\u7cfb\u7edf\u5185\u56fd\u9645\u7ec4\u7ec7\u9a7b\u8d8a\u5357\u4ee3\u8868\u5904\u5de5\u4f5c\u7684\u8d8a\u5357\u4e2a\u4eba\u7684\u85aa\u91d1\u548c\u5de5\u8d44\uff1b\u4ee5\u53ca\u53c2\u52a0\u8054\u5408\u56fd\u7ef4\u548c\u90e8\u961f\u7684\u4e2a\u4eba\u7684\u85aa\u91d1\u548c\u5de5\u8d44\u3002.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\uff08\u5305\u62ec\u79c1\u8425\u4f01\u4e1a\u6240\u6709\u8005\u548c\u4e00\u4eba\u6709\u9650\u8d23\u4efb\u516c\u53f8\u6240\u6709\u8005\uff09\u5728\u6263\u9664\u516c\u53f8\u6240\u5f97\u7a0e\u540e\u7684\u6536\u5165\u3002.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/span><\/li>\n<\/ol>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e <\/span><b>kho\u1ea3n 21<\/b><span style=\"font-weight: 400;\">, thu nh\u1eadp sau khi \u0111\u00e3 n\u1ed9p <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u00e0 kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e<\/span><\/a><span style=\"font-weight: 400;\">. V\u00ec v\u1eady, c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN cho kho\u1ea3n thu nh\u1eadp n\u00e0y. Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u01b0\u01a1ng t\u1ef1 v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u00ec sao kho\u1ea3n mi\u1ec5n thu\u1ebf n\u00e0y li\u00ean quan \u0111\u1ebfn ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n l\u00e0m ch\u1ee7 c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7. H\u1ecd \u0111\u01b0\u01a1ng nhi\u00ean v\u01b0\u1ee3t ng\u01b0\u1ee1ng 25% v\u00e0 l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a c\u00f4ng ty. Khi k\u00ea khai M\u1eabu s\u1ed1 10, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang ng\u01b0\u1eddi n\u00e0y. Khi ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn sau thu\u1ebf, k\u1ebf to\u00e1n \u00e1p d\u1ee5ng kho\u1ea3n 21 \u0110i\u1ec1u 4 \u0111\u1ec3 kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n ph\u00e2n bi\u1ec7t: doanh nghi\u1ec7p t\u01b0 nh\u00e2n kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n. Kh\u00e1i ni\u1ec7m ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n. Tuy nhi\u00ean, ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u1eabn \u0111\u01b0\u1ee3c h\u01b0\u1edfng kho\u1ea3n mi\u1ec5n thu\u1ebf TNCN t\u1ea1i kho\u1ea3n 21.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, kho\u1ea3n mi\u1ec5n thu\u1ebf n\u00e0y l\u00e0 \u0111i\u1ec3m c\u00e2n b\u1eb1ng v\u1edbi quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed. Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean do c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7 <\/span><b>kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span style=\"font-weight: 400;\"> khi t\u00ednh thu\u1ebf TNDN. L\u1ee3i nhu\u1eadn \u0111\u00e3 ch\u1ecbu thu\u1ebf TNDN, ph\u1ea7n c\u00f2n l\u1ea1i kh\u00f4ng b\u1ecb \u0111\u00e1nh thu\u1ebf TNCN l\u1ea7n n\u1eefa.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng kho\u1ea3n chi n\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN t\u1eeb n\u0103m 2026?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi r\u00e0 so\u00e1t c\u01a1 c\u1ea5u s\u1edf h\u1eefu, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t lu\u00f4n c\u00e1c kho\u1ea3n chi g\u1eafn v\u1edbi ch\u1ee7 s\u1edf h\u1eefu. Kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi <\/span><b>\u4e0d\u53ef\u62b5\u6263<\/b><span style=\"font-weight: 400;\"> khi t\u00ednh thu\u1ebf TNDN bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n ti\u1ec1n ph\u1ea1t do vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng ngu\u1ed3n kinh ph\u00ed kh\u00e1c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi: chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh do doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam;<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Chi ph\u00ed thu\u00ea qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, kinh doanh casino;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft; chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Kho\u1ea3n \u0111\u00f3ng g\u00f3p tham gia b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i ho\u1eb7c qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t an sinh x\u00e3 h\u1ed9i, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n tr\u00edch l\u1eadp kh\u00f4ng \u0111\u00fang ho\u1eb7c v\u01b0\u1ee3t m\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang ho\u1eb7c v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7; th\u00f9 lao tr\u1ea3 cho s\u00e1ng l\u1eadp vi\u00ean doanh nghi\u1ec7p kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh; ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, c\u00e1c kho\u1ea3n h\u1ea1ch to\u00e1n chi kh\u00e1c \u0111\u1ec3 chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng chi tr\u1ea3 ho\u1eb7c kh\u00f4ng c\u00f3 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu; l\u00e3i ti\u1ec1n vay trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0; l\u00e3i vay \u0111\u1ec3 tri\u1ec3n khai th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2 v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed; ph\u1ea7n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u01b0\u1ee3t m\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed \u0111\u01b0\u1ee3c ph\u00e9p thu h\u1ed3i v\u01b0\u1ee3t qu\u00e1 t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed \u0111\u01b0\u1ee3c duy\u1ec7t; tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed kh\u00f4ng quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 l\u1ec7 thu h\u1ed3i chi ph\u00ed th\u00ec ph\u1ea7n chi ph\u00ed v\u01b0\u1ee3t tr\u00ean m\u1ee9c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb; thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb; thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 09 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng v\u01b0\u1ee3t m\u1ee9c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh; thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, thu kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y kh\u00f4ng bao g\u1ed3m ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ea7u v\u00e0o c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft nh\u01b0ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o khi \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra;<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu t\u00ednh thu\u1ebf, tr\u1eeb c\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025; kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n chi, n\u1ed9i dung chi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n t\u00e0i tr\u1ee3, tr\u1eeb kho\u1ea3n t\u00e0i tr\u1ee3 quy \u0111\u1ecbnh t\u1ea1i ti\u1ec3u \u0111i\u1ec3m b5 \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi v\u1ec1 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; chi li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c t\u0103ng, gi\u1ea3m v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh: ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, x\u1ed5 s\u1ed1, ch\u1ee9ng kho\u00e1n, h\u1ee3p \u0111\u1ed3ng BT, BOT, BTO kh\u00f4ng \u0111\u00fang ho\u1eb7c v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi kh\u00e1c.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Nh\u1eefng kho\u1ea3n chi n\u00e0o g\u1eafn tr\u1ef1c ti\u1ebfp v\u1edbi ch\u1ee7 s\u1edf h\u1eefu c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb danh s\u00e1ch tr\u00ean, c\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd 3 nh\u00f3m chi hay b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i tr\u1eeb khi ki\u1ec3m tra doanh nghi\u1ec7p c\u00f3 ch\u1ee7 s\u1edf h\u1eefu l\u00e0 c\u00e1 nh\u00e2n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0\u01a1ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean do c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7.<\/b><span style=\"font-weight: 400;\"> H\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ebd b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f9 lao cho s\u00e1ng l\u1eadp vi\u00ean kh\u00f4ng tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u h\u00e0nh.<\/b><span style=\"font-weight: 400;\"> Ng\u01b0\u1eddi g\u00f3p v\u1ed1n l\u1edbn nh\u01b0ng kh\u00f4ng tham gia qu\u1ea3n l\u00fd, kho\u1ea3n th\u00f9 lao tr\u1ea3 cho h\u1ecd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u00e3i vay t\u01b0\u01a1ng \u1ee9ng ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu.<\/b><span style=\"font-weight: 400;\"> Th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n cam k\u1ebft m\u00e0 doanh nghi\u1ec7p \u0111i vay b\u00f9, ph\u1ea7n l\u00e3i t\u01b0\u01a1ng \u1ee9ng b\u1ecb lo\u1ea1i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u \u0111\u00e1ng ch\u00fa \u00fd: C\u1ee5c Thu\u1ebf c\u00f3 t\u00ean trong n\u01a1i nh\u1eadn c\u1ee7a <\/span><a href=\"https:\/\/thue.man.net.vn\/cong-van-3164-dntn-gs\/\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3164\/DNTN-GS<\/span><\/a><span style=\"font-weight: 400;\"> v\u1edbi m\u1ee5c \u0111\u00edch &#8220;\u0111\u1ec3 ph\u1ed1i h\u1ee3p&#8221;. Theo g\u00f3c nh\u00ecn t\u1eeb MAN, doanh nghi\u1ec7p n\u00ean b\u1ea3o \u0111\u1ea3m t\u1ef7 l\u1ec7 s\u1edf h\u1eefu k\u00ea khai v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh kh\u1edbp v\u1edbi h\u1ed3 s\u01a1 k\u1ebf to\u00e1n, thu\u1ebf v\u1ec1 v\u1ed1n g\u00f3p v\u00e0 ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00e0o quy \u0111\u1ecbnh v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i n\u0103m 2026?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khung ph\u00e1p l\u00fd v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i thay \u0111\u1ed5i nhanh trong n\u0103m 2026. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"width: 29.7023%; text-align: center;\"><b>\u6587\u6863<\/b><\/td>\n<td style=\"width: 18.3007%; text-align: center;\"><b>\u7b7e\u53d1\u65e5\u671f<\/b><\/td>\n<td style=\"width: 51.2709%; text-align: center;\"><b>\u76f8\u5173\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.7023%;\"><span style=\"font-weight: 400;\">Lu\u1eadt Doanh nghi\u1ec7p 59\/2020\/QH14, s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 03\/2022\/QH15 v\u00e0 Lu\u1eadt 76\/2025\/QH15<\/span><\/td>\n<td style=\"width: 18.3007%; text-align: center;\"><span style=\"font-weight: 400;\">2020, s\u1eeda \u0111\u1ed5i 2022, 2025<\/span><\/td>\n<td style=\"width: 51.2709%;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i; \u0110i\u1ec1u 23 v\u1ec1 n\u1ed9i dung gi\u1ea5y \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k\u00fd doanh nghi\u1ec7p; \u0110i\u1ec1u 3 Lu\u1eadt s\u1eeda \u0111\u1ed5i 2025 v\u1ec1 chuy\u1ec3n ti\u1ebfp<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.7023%;\"><span style=\"font-weight: 400;\">\u7b2c168\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"width: 18.3007%; text-align: center;\"><span style=\"font-weight: 400;\">30\/6\/2025<\/span><\/td>\n<td style=\"width: 51.2709%;\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd doanh nghi\u1ec7p; \u0110i\u1ec1u 17 ti\u00eau ch\u00ed, \u0110i\u1ec1u 18 k\u00ea khai, \u0110i\u1ec1u 52 th\u00f4ng b\u00e1o thay \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.7023%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 18.3007%; text-align: center;\"><span style=\"font-weight: 400;\">23\/7\/2026<\/span><\/td>\n<td style=\"width: 51.2709%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 3 s\u1eeda \u0110i\u1ec1u 17 (ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh); \u0110i\u1ec1u 4 s\u1eeda \u0110i\u1ec1u 18 (th\u1ee9 t\u1ef1 k\u00ea khai)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.7023%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 18.3007%; text-align: center;\"><span style=\"font-weight: 400;\">21\/7\/2026<\/span><\/td>\n<td style=\"width: 51.2709%;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 43, 44, 46 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP v\u1ec1 m\u1ee9c ph\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.7023%;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 121\/2026\/TT-BTC<\/span><\/td>\n<td style=\"width: 18.3007%; text-align: center;\"><span style=\"font-weight: 400;\">21\/8\/2026<\/span><\/td>\n<td style=\"width: 51.2709%;\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 10 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, M\u1eabu s\u1ed1 12 Th\u00f4ng b\u00e1o thay \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.7023%;\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 948\/Q\u0110-TTg<\/span><\/td>\n<td style=\"width: 18.3007%; text-align: center;\"><span style=\"font-weight: 400;\">27\/5\/2026<\/span><\/td>\n<td style=\"width: 51.2709%;\"><span style=\"font-weight: 400;\">\u0110\u1ea9y m\u1ea1nh r\u00e0 so\u00e1t, th\u00fac \u0111\u1ea9y doanh nghi\u1ec7p k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.7023%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 13767\/BTC-DNTN<\/span><\/td>\n<td style=\"width: 18.3007%; text-align: center;\"><span style=\"font-weight: 400;\">03\/9\/2026<\/span><\/td>\n<td style=\"width: 51.2709%;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i trong 04 th\u00e1ng cu\u1ed1i n\u0103m 2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.7023%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3164\/DNTN-GS<\/span><\/td>\n<td style=\"width: 18.3007%; text-align: center;\"><span style=\"font-weight: 400;\">07\/10\/2026<\/span><\/td>\n<td style=\"width: 51.2709%;\"><span style=\"font-weight: 400;\">Danh s\u00e1ch 42.911 doanh nghi\u1ec7p ch\u01b0a c\u00f3 th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, \u01b0u ti\u00ean ki\u1ec3m tra<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.7023%;\"><span style=\"font-weight: 400;\">2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5<\/span><\/td>\n<td style=\"width: 18.3007%; text-align: center;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"width: 51.2709%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 21 \u0110i\u1ec1u 4: mi\u1ec5n thu\u1ebf TNCN thu nh\u1eadp sau thu\u1ebf TNDN c\u1ee7a ch\u1ee7 DNTN, ch\u1ee7 c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.7023%;\"><span style=\"font-weight: 400;\">2025\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5<\/span><\/td>\n<td style=\"width: 18.3007%; text-align: center;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"width: 51.2709%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 9: c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1n k\u00ea khai c\u1ee5 th\u1ec3 do S\u1edf T\u00e0i ch\u00ednh t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng quy \u0111\u1ecbnh. V\u00ed d\u1ee5, Qu\u1ea3ng Ninh y\u00eau c\u1ea7u ho\u00e0n th\u00e0nh tr\u01b0\u1edbc 31\/10\/2026 (<\/span><a href=\"https:\/\/thue.man.net.vn\/cong-van-11059-stc-qldn\/\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 11059\/STC-QLDN<\/span><\/a><span style=\"font-weight: 400;\"> ng\u00e0y 12\/10\/2026). Ph\u00fa Th\u1ecd \u0111\u1eb7t h\u1ea1n tr\u01b0\u1edbc 15\/11\/2026 (C\u00f4ng v\u0103n 9464\/STC-\u0110KKD).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: doanh nghi\u1ec7p th\u01b0\u1eddng sai \u1edf \u0111\u00e2u khi x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf, c\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m ghi nh\u1eadn 5 sai s\u00f3t l\u1eb7p \u0111i l\u1eb7p l\u1ea1i. T\u00f9y h\u00e0nh vi c\u1ee5 th\u1ec3, c\u00e1c sai s\u00f3t n\u00e0y c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t theo \u0110i\u1ec1u 43, 44 ho\u1eb7c 46 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Sai s\u00f3t 1: Ch\u1ec9 nh\u00ecn s\u1ed5 \u0111\u0103ng k\u00fd th\u00e0nh vi\u00ean, b\u1ecf qua s\u1edf h\u1eefu gi\u00e1n ti\u1ebfp<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n li\u1ec7t k\u00ea ngay th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn. N\u1ebfu th\u00e0nh vi\u00ean l\u00e0 m\u1ed9t c\u00f4ng ty kh\u00e1c, h\u1ecd d\u1eebng l\u1ea1i \u1edf \u0111\u00f3. C\u00e1ch l\u00e0m n\u00e0y sai, v\u00ec ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i ph\u1ea3i l\u00e0 c\u00e1 nh\u00e2n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m x\u1eed l\u00fd: l\u1eadp s\u01a1 \u0111\u1ed3 s\u1edf h\u1eefu \u0111\u1ebfn t\u1eadn c\u00e1 nh\u00e2n cu\u1ed1i c\u00f9ng, k\u1ec3 c\u1ea3 v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i. V\u1edbi doanh nghi\u1ec7p FDI c\u00f3 c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i qua nhi\u1ec1u t\u1ea7ng, c\u1ea7n y\u00eau c\u1ea7u \u0111\u1ed1i t\u00e1c cung c\u1ea5p s\u1edbm t\u00e0i li\u1ec7u x\u00e1c nh\u1eadn c\u01a1 c\u1ea5u s\u1edf h\u1eefu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Sai s\u00f3t 2: Kh\u00f4ng c\u1ed9ng g\u1ed9p t\u1ef7 l\u1ec7 c\u1ee7a ng\u01b0\u1eddi trong gia \u0111\u00ecnh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t t\u1ea1i doanh nghi\u1ec7p gia \u0111\u00ecnh. V\u00ed d\u1ee5, ba anh em m\u1ed7i ng\u01b0\u1eddi g\u00f3p 10%. Kh\u00f4ng ai \u0111\u1ea1t 25%, n\u00ean k\u1ebf to\u00e1n k\u1ebft lu\u1eadn &#8220;kh\u00f4ng c\u00f3 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo ti\u00eau ch\u00ed s\u1edf h\u1eefu&#8221;. Th\u1ef1c t\u1ebf, ba ng\u01b0\u1eddi c\u1ed9ng l\u1ea1i 30% v\u00e0 c\u1ea3 ba \u0111\u1ec1u ph\u1ea3i k\u00ea khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m x\u1eed l\u00fd: l\u1eadp b\u1ea3ng quan h\u1ec7 gia \u0111\u00ecnh c\u1ee7a to\u00e0n b\u1ed9 th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng theo kho\u1ea3n 22 \u0110i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p tr\u01b0\u1edbc khi t\u00ednh t\u1ef7 l\u1ec7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Sai s\u00f3t 3: K\u00ea khai ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean h\u1ed9 thay cho ng\u01b0\u1eddi ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ecnh tr\u1ea1ng \u0111\u1ee9ng t\u00ean h\u1ed9 v\u1ed1n g\u00f3p c\u00f2n t\u1ed3n t\u1ea1i \u1edf nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf. K\u00ea khai theo ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean trong khi c\u00f3 c\u0103n c\u1ee9 cho th\u1ea5y ng\u01b0\u1eddi n\u00e0y kh\u00f4ng ph\u1ea3i ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u00f3 nguy c\u01a1 b\u1ecb xem l\u00e0 k\u00ea khai kh\u00f4ng trung th\u1ef1c, kh\u00f4ng ch\u00ednh x\u00e1c. M\u1ee9c ph\u1ea1t l\u00e0 30 \u0111\u1ebfn 70 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c (\u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m x\u1eed l\u00fd: theo g\u00f3c nh\u00ecn t\u1eeb MAN, \u0111\u00e2y c\u0169ng l\u00e0 \u0111i\u1ec3m r\u1ee7i ro thu\u1ebf l\u1edbn. Kho\u1ea3n 2 \u0110i\u1ec1u 17 y\u00eau c\u1ea7u: khi c\u00f3 c\u0103n c\u1ee9 cho th\u1ea5y ng\u01b0\u1eddi \u0111\u1ea1t ti\u00eau ch\u00ed s\u1edf h\u1eefu kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i th\u00f4ng qua c\u00e1c ph\u01b0\u01a1ng th\u1ee9c kh\u00e1c theo ph\u00e1p lu\u1eadt ho\u1eb7c tr\u00ean th\u1ef1c t\u1ebf. H\u1ed3 s\u01a1 g\u00f3p v\u1ed1n, nh\u1eadn l\u1ee3i nhu\u1eadn v\u00e0 c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb l\u00e0 t\u00e0i li\u1ec7u n\u00ean r\u00e0 so\u00e1t \u0111\u1ec3 c\u00f3 c\u0103n c\u1ee9 n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Sai s\u00f3t 4: K\u00ea khai ngay ng\u01b0\u1eddi qu\u1ea3n l\u00fd m\u00e0 b\u1ecf qua th\u1ee9 t\u1ef1<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 doanh nghi\u1ec7p k\u00ea khai gi\u00e1m \u0111\u1ed1c theo kho\u1ea3n 3 \u0110i\u1ec1u 17 \u0111\u1ec3 &#8220;cho nhanh&#8221;. Trong khi \u0111\u00f3, doanh nghi\u1ec7p v\u1eabn c\u00f3 c\u00e1 nh\u00e2n \u0111\u1ea1t ti\u00eau ch\u00ed s\u1edf h\u1eefu ho\u1eb7c ki\u1ec3m so\u00e1t. L\u00e0m nh\u01b0 v\u1eady l\u00e0 tr\u00e1i th\u1ee9 t\u1ef1 k\u00ea khai t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Sai s\u00f3t 5: Qu\u00ean th\u00f4ng b\u00e1o khi t\u1ef7 l\u1ec7 s\u1edf h\u1eefu thay \u0111\u1ed5i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, t\u0103ng v\u1ed1n kh\u00f4ng \u0111\u1ec1u gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean \u0111\u1ec1u c\u00f3 th\u1ec3 l\u00e0m t\u1ef7 l\u1ec7 v\u01b0\u1ee3t ho\u1eb7c r\u01a1i xu\u1ed1ng d\u01b0\u1edbi 25%. Th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o ch\u1ec9 <\/span><b>10 ng\u00e0y<\/b><span style=\"font-weight: 400;\">. Kh\u00f4ng th\u00f4ng b\u00e1o b\u1ecb ph\u1ea1t 30 \u0111\u1ebfn 70 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m x\u1eed l\u00fd: gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network l\u00e0 g\u1eafn b\u01b0\u1edbc c\u1eadp nh\u1eadt M\u1eabu s\u1ed1 10 v\u00e0o quy tr\u00ecnh m\u1ed7i l\u1ea7n c\u00f3 bi\u00ean b\u1ea3n h\u1ecdp h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, \u0111\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng v\u1ec1 v\u1ed1n. C\u00e1ch n\u00e0y v\u1eeba gi\u1ea3m r\u1ee7i ro thu\u1ebf, v\u1eeba gi\u00fap h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n nh\u1ea5t qu\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, ng\u01b0\u1ee1ng \u0111\u1ec3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi g\u00f3p v\u1ed1n bao nhi\u00eau th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p l\u00e0 t\u1eeb 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c 25% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft, t\u00ednh c\u1ea3 tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp v\u00e0 c\u1ed9ng g\u1ed9p theo nh\u00f3m gia \u0111\u00ecnh. D\u01b0\u1edbi 25% v\u1eabn c\u00f3 th\u1ec3 ph\u1ea3i k\u00ea khai n\u1ebfu c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t. C\u00f4ng ty h\u1ee3p danh th\u00ec m\u1ecdi th\u00e0nh vi\u00ean h\u1ee3p danh \u0111\u1ec1u l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. X\u00e1c \u0111\u1ecbnh \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u gi\u00fap doanh nghi\u1ec7p tr\u00e1nh m\u1ee9c ph\u1ea1t t\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng trong \u0111\u1ee3t ki\u1ec3m tra cu\u1ed1i n\u0103m 2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>MAN \u2013 Master Accountant Network \u7684\u7a0e\u52a1\u670d\u52a1<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/phi-dich-vu-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u9000\u7a0e\u670d\u52a1<\/span><\/a><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>MAN \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 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>G\u00f3p \u0111\u00fang 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 ph\u1ea3i k\u00ea khai l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Kho\u1ea3n 1 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP (s\u1eeda b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP) d\u00f9ng c\u1ee5m t\u1eeb &#8220;t\u1eeb 25%&#8221;, n\u00ean m\u1ee9c 25% \u0111\u00e3 thu\u1ed9c di\u1ec7n k\u00ea khai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u1ed5 \u0111\u00f4ng l\u00e0 c\u00f4ng ty s\u1edf h\u1eefu 60% c\u1ed5 ph\u1ea7n th\u00ec k\u00ea khai c\u00f4ng ty \u0111\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i ph\u1ea3i l\u00e0 c\u00e1 nh\u00e2n. Doanh nghi\u1ec7p ph\u1ea3i truy ti\u1ebfp c\u00e1 nh\u00e2n s\u1edf h\u1eefu gi\u00e1n ti\u1ebfp qua c\u00f4ng ty \u0111\u00f3. Ri\u00eang v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai th\u00eam th\u00f4ng tin c\u1ed5 \u0111\u00f4ng l\u00e0 t\u1ed5 ch\u1ee9c s\u1edf h\u1eefu t\u1eeb 25% c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kh\u00f4ng ai g\u00f3p t\u1eeb 25% th\u00ec doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c b\u1ecf tr\u1ed1ng danh s\u00e1ch kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Doanh nghi\u1ec7p x\u00e9t ti\u1ebfp ti\u00eau ch\u00ed ki\u1ec3m so\u00e1t t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 17. N\u1ebfu v\u1eabn kh\u00f4ng c\u00f3 ai, doanh nghi\u1ec7p k\u00ea khai ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t theo kho\u1ea3n 3 \u0110i\u1ec1u 17 v\u00e0 ghi r\u00f5 ch\u1ee9c danh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p th\u00e0nh l\u1eadp n\u0103m 2020 ch\u01b0a thay \u0111\u1ed5i g\u00ec th\u00ec c\u00f3 ph\u1ea3i k\u00ea khai ngay kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 3 Lu\u1eadt Doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i 2025, doanh nghi\u1ec7p b\u1ed5 sung khi l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i \u0111\u0103ng k\u00fd doanh nghi\u1ec7p g\u1ea7n nh\u1ea5t, ho\u1eb7c b\u1ed5 sung s\u1edbm h\u01a1n n\u1ebfu c\u00f3 y\u00eau c\u1ea7u. Tuy nhi\u00ean, n\u1ebfu doanh nghi\u1ec7p c\u00f3 t\u00ean trong danh s\u00e1ch k\u00e8m C\u00f4ng v\u0103n 3164\/DNTN-GS, c\u1ea7n theo h\u1ea1n do S\u1edf T\u00e0i ch\u00ednh \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1eb7t ra.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ch\u1ee7 c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean nh\u1eadn l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNCN kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Kho\u1ea3n 21 \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 mi\u1ec5n thu\u1ebf TNCN cho thu nh\u1eadp sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf TNDN c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean v\u00e0 ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>G\u00f3p v\u1ed1n bao nhi\u00eau th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p \u0111ang l\u00e0 c\u00e2u h\u1ecfi n\u00f3ng nh\u1ea5t v\u1edbi ch\u1ee7 doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n trong qu\u00fd IV\/2026. L\u00fd do r\u1ea5t c\u1ee5 th\u1ec3: C\u00f4ng v\u0103n 3164\/DNTN-GS ng\u00e0y 07\/10\/2026 c\u1ee7a C\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 kinh t\u1ebf t\u1eadp [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8566,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-8564","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8564","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=8564"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8564\/revisions"}],"predecessor-version":[{"id":8568,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8564\/revisions\/8568"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8566"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8564"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8564"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8564"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}