{"id":8639,"date":"2026-10-27T09:07:14","date_gmt":"2026-10-27T02:07:14","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8639"},"modified":"2026-10-27T09:07:14","modified_gmt":"2026-10-27T02:07:14","slug":"ho-so-chung-tu-de-duoc-tru-thue-tndn-doi-voi-dich-vu-quang-cao-truc-tuyen-cua-meta","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/ho-so-chung-tu-de-duoc-tru-thue-tndn-doi-voi-dich-vu-quang-cao-truc-tuyen-cua-meta\/","title":{"rendered":"H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u1ef1c tuy\u1ebfn c\u1ee7a Meta g\u1ed3m gi\u1ea5y t\u1edd g\u00ec?"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/ho-so-chung-tu-de-duoc-tru-thue-tndn-doi-voi-dich-vu-quang-cao-truc-tuyen-cua-meta-gom-giay-to-gi-651368-234655.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u1ef1c tuy\u1ebfn c\u1ee7a Meta g\u1ed3m gi\u1ea5y t\u1edd g\u00ec<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 c\u00e2u h\u1ecfi m\u00e0 r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n \u0111\u1eb7t ra m\u1ed7i k\u1ef3 quy\u1ebft to\u00e1n. L\u00fd do: theo kho\u1ea3n 1 \u0110i\u1ec1u 9 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-320-2025-ND-CP-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-665051.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb kho\u1ea3n chi khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 ba \u0111i\u1ec1u ki\u1ec7n: chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh; c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi kho\u1ea3n thanh to\u00e1n t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. Kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 c\u0169ng y\u00eau c\u1ea7u c\u00e1c kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 9, \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP v\u00e0 \u0110i\u1ec1u 3, \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-13194tcs2qldn2-ngay-20102026-huong-dan-ke-khai-nop-thue-nha-thau-voi-meta-the-nao-138107961.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 13194\/TCS2-QLDN2<\/span><\/a><span style=\"font-weight: 400;\"> n\u0103m 2026 \u0111\u00e3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u1ef1c tuy\u1ebfn c\u1ee7a Meta, g\u1ed3m 4 nh\u00f3m gi\u1ea5y t\u1edd. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, do \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m c\u1ee7a MAN &#8211; Master Accountant Network bi\u00ean so\u1ea1n, s\u1ebd ph\u00e2n t\u00edch t\u1eebng lo\u1ea1i ch\u1ee9ng t\u1eeb, c\u0103n c\u1ee9 ph\u00e1p l\u00fd g\u1ed1c v\u00e0 nh\u1eefng r\u1ee7i ro thu\u1ebf th\u01b0\u1eddng g\u1eb7p khi quy\u1ebft to\u00e1n chi ph\u00ed qu\u1ea3ng c\u00e1o Meta.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u1ef1c tuy\u1ebfn c\u1ee7a Meta g\u1ed3m gi\u1ea5y t\u1edd g\u00ec<\/b><\/h2>\n<figure id=\"attachment_8643\" aria-describedby=\"caption-attachment-8643\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8643\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-ho-so-chung-tu-de-duoc-tru-thue-TNDN-doi-voi-dich-vu-quang-cao-truc-tuyen-cua-Meta-gom-giay-to-gi.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u1ef1c tuy\u1ebfn c\u1ee7a Meta g\u1ed3m gi\u1ea5y t\u1edd g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-ho-so-chung-tu-de-duoc-tru-thue-TNDN-doi-voi-dich-vu-quang-cao-truc-tuyen-cua-Meta-gom-giay-to-gi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-ho-so-chung-tu-de-duoc-tru-thue-TNDN-doi-voi-dich-vu-quang-cao-truc-tuyen-cua-Meta-gom-giay-to-gi-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-ho-so-chung-tu-de-duoc-tru-thue-TNDN-doi-voi-dich-vu-quang-cao-truc-tuyen-cua-Meta-gom-giay-to-gi-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-ho-so-chung-tu-de-duoc-tru-thue-TNDN-doi-voi-dich-vu-quang-cao-truc-tuyen-cua-Meta-gom-giay-to-gi-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-ho-so-chung-tu-de-duoc-tru-thue-TNDN-doi-voi-dich-vu-quang-cao-truc-tuyen-cua-Meta-gom-giay-to-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8643\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u1ef1c tuy\u1ebfn c\u1ee7a Meta g\u1ed3m gi\u1ea5y t\u1edd g\u00ec<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u90a3\u662f\u4ec0\u4e48\uff1f<\/b><span style=\"font-weight: 400;\"> H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed qu\u1ea3ng c\u00e1o Meta l\u00e0 b\u1ed9 4 nh\u00f3m gi\u1ea5y t\u1edd theo C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 n\u0103m 2026: (1) \u0110i\u1ec1u kho\u1ea3n d\u1ecbch v\u1ee5 v\u00e0 th\u00f4ng tin t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o c\u1ee7a C\u00f4ng ty tr\u00ean Meta; (2) Bi\u00ean lai thanh to\u00e1n\/H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do Meta ph\u00e1t h\u00e0nh k\u00e8m d\u1eef li\u1ec7u\/l\u1ecbch s\u1eed ch\u1ea1y qu\u1ea3ng c\u00e1o; (3) Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t h\u1ee3p l\u1ec7 c\u1ee7a C\u00f4ng ty tr\u1ea3 cho Meta; (4) T\u1edd khai thu\u1ebf m\u1eabu s\u1ed1 01\/NTNN, NCCNN v\u00e0 Ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf thay v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5b83\u662f\u7528\u6765\u505a\u4ec0\u4e48\u7684\uff1f<\/b><span style=\"font-weight: 400;\"> Ch\u1ee9ng minh kho\u1ea3n chi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 3 \u0111i\u1ec1u ki\u1ec7n t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8fd9\u9002\u7528\u4e8e\u54ea\u4e9b\u4eba\uff1f<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf TNDN c\u00f3 chi ph\u00ed ch\u1ea1y qu\u1ea3ng c\u00e1o tr\u1ef1c tuy\u1ebfn tr\u00ean n\u1ec1n t\u1ea3ng Meta.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f55\u65f6\u9700\u8981\uff1f<\/b><span style=\"font-weight: 400;\"> Ngay t\u1eeb khi ph\u00e1t sinh giao d\u1ecbch, l\u01b0u \u0111\u1ee7 tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, thanh tra.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u1ef1c tuy\u1ebfn c\u1ee7a Meta g\u1ed3m gi\u1ea5y t\u1edd g\u00ec?<\/b><\/h2>\n<figure id=\"attachment_8641\" aria-describedby=\"caption-attachment-8641\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8641\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Ho-so-chung-tu-de-duoc-tru-thue-TNDN-doi-voi-dich-vu-quang-cao-truc-tuyen-cua-Meta-gom-giay-to-gi-2.jpg\" alt=\"H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u1ef1c tuy\u1ebfn c\u1ee7a Meta g\u1ed3m gi\u1ea5y t\u1edd g\u00ec?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Ho-so-chung-tu-de-duoc-tru-thue-TNDN-doi-voi-dich-vu-quang-cao-truc-tuyen-cua-Meta-gom-giay-to-gi-2.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Ho-so-chung-tu-de-duoc-tru-thue-TNDN-doi-voi-dich-vu-quang-cao-truc-tuyen-cua-Meta-gom-giay-to-gi-2-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Ho-so-chung-tu-de-duoc-tru-thue-TNDN-doi-voi-dich-vu-quang-cao-truc-tuyen-cua-Meta-gom-giay-to-gi-2-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Ho-so-chung-tu-de-duoc-tru-thue-TNDN-doi-voi-dich-vu-quang-cao-truc-tuyen-cua-Meta-gom-giay-to-gi-2-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Ho-so-chung-tu-de-duoc-tru-thue-TNDN-doi-voi-dich-vu-quang-cao-truc-tuyen-cua-Meta-gom-giay-to-gi-2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8641\" class=\"wp-caption-text\">H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u1ef1c tuy\u1ebfn c\u1ee7a Meta g\u1ed3m gi\u1ea5y t\u1edd g\u00ec?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 9, \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP v\u00e0 \u0110i\u1ec1u 3, \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC, t\u1ea1i C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 n\u0103m 2026 h\u01b0\u1edbng d\u1eabn h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb <\/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;\"> \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u1ef1c tuy\u1ebfn c\u1ee7a Meta g\u1ed3m c\u00e1c gi\u1ea5y t\u1edd sau:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u kho\u1ea3n d\u1ecbch v\u1ee5 v\u00e0 th\u00f4ng tin t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o c\u1ee7a C\u00f4ng ty tr\u00ean n\u1ec1n t\u1ea3ng Meta;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean lai thanh to\u00e1n\/H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do Meta ph\u00e1t h\u00e0nh k\u00e8m d\u1eef li\u1ec7u\/l\u1ecbch s\u1eed ch\u1ea1y qu\u1ea3ng c\u00e1o ch\u1ee9ng minh d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a C\u00f4ng ty;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t h\u1ee3p l\u1ec7 c\u1ee7a C\u00f4ng ty tr\u1ea3 cho Meta;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai thu\u1ebf m\u1eabu s\u1ed1 01\/NTNN, NCCNN v\u00e0 Ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf thay v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn th\u1ef1c t\u1ebf c\u1ee7a chuy\u00ean gia, b\u1ed1n nh\u00f3m gi\u1ea5y t\u1edd n\u00e0y b\u1ed5 tr\u1ee3 cho nhau ch\u1ee9 kh\u00f4ng thay th\u1ebf nhau. Ph\u1ea7n d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch t\u1eebng lo\u1ea1i gi\u1ea5y t\u1edd, trong \u0111\u00f3 t\u00e1ch b\u1ea1ch n\u1ed9i dung c\u1ee7a C\u00f4ng v\u0103n v\u1edbi khuy\u1ebfn ngh\u1ecb th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u00ec sao c\u1ea7n \u0110i\u1ec1u kho\u1ea3n d\u1ecbch v\u1ee5 v\u00e0 th\u00f4ng tin t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 \u0111\u1eb7t &#8220;\u0110i\u1ec1u kho\u1ea3n d\u1ecbch v\u1ee5 v\u00e0 th\u00f4ng tin t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o c\u1ee7a C\u00f4ng ty tr\u00ean n\u1ec1n t\u1ea3ng Meta&#8221; l\u00e0 th\u00e0nh ph\u1ea7n \u0111\u1ea7u ti\u00ean c\u1ee7a b\u1ed9 h\u1ed3 s\u01a1. Theo g\u00f3c nh\u00ecn th\u1ef1c t\u1ebf, \u0111\u00e2y l\u00e0 t\u00e0i li\u1ec7u th\u1ec3 hi\u1ec7n c\u00e1c \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o gi\u1eefa doanh nghi\u1ec7p v\u00e0 Meta.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng tin t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o c\u1ea7n th\u1ec3 hi\u1ec7n \u0111\u00e2y l\u00e0 <\/span><b>t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o c\u1ee7a C\u00f4ng ty<\/b><span style=\"font-weight: 400;\">. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 n\u00eau r\u00f5. Th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u1ec3 nh\u00e2n vi\u00ean ho\u1eb7c gi\u00e1m \u0111\u1ed1c ch\u1ea1y qu\u1ea3ng c\u00e1o b\u1eb1ng t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n. Khi \u0111\u00f3, vi\u1ec7c ch\u1ee9ng minh chi ph\u00ed thu\u1ed9c v\u1ec1 doanh nghi\u1ec7p s\u1ebd kh\u00f3 kh\u0103n h\u01a1n nhi\u1ec1u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khuy\u1ebfn ngh\u1ecb l\u01b0u tr\u1eef th\u1ef1c t\u1ebf (kh\u00f4ng ph\u1ea3i y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c n\u00eau t\u1ea1i C\u00f4ng v\u0103n):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n \u0111i\u1ec1u kho\u1ea3n d\u1ecbch v\u1ee5 t\u1ea1i th\u1eddi \u0111i\u1ec3m s\u1eed d\u1ee5ng (xu\u1ea5t PDF, ghi ng\u00e0y t\u1ea3i).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ea2nh ch\u1ee5p ho\u1eb7c b\u1ea3n xu\u1ea5t th\u00f4ng tin t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o: t\u00ean doanh nghi\u1ec7p, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 thanh to\u00e1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Bi\u00ean lai, h\u00f3a \u0111\u01a1n c\u1ee7a Meta c\u00f3 \u0111\u1ee7 \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u01b0a \u0111\u1ee7 n\u1ebfu \u0111\u1ee9ng m\u1ed9t m\u00ecnh. C\u00f4ng v\u0103n y\u00eau c\u1ea7u bi\u00ean lai thanh to\u00e1n\/h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do Meta ph\u00e1t h\u00e0nh ph\u1ea3i \u0111i <\/span><b>k\u00e8m d\u1eef li\u1ec7u\/l\u1ecbch s\u1eed ch\u1ea1y qu\u1ea3ng c\u00e1o<\/b><span style=\"font-weight: 400;\">. M\u1ee5c \u0111\u00edch l\u00e0 ch\u1ee9ng minh d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a C\u00f4ng ty.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn chuy\u00ean gia, y\u00eau c\u1ea7u n\u00e0y li\u00ean h\u1ec7 v\u1edbi \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP: kho\u1ea3n chi ph\u1ea3i th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh. Bi\u00ean lai th\u1ec3 hi\u1ec7n vi\u1ec7c thanh to\u00e1n, c\u00f2n d\u1eef li\u1ec7u\/l\u1ecbch s\u1eed ch\u1ea1y qu\u1ea3ng c\u00e1o l\u00e0 ph\u1ea7n C\u00f4ng v\u0103n y\u00eau c\u1ea7u \u0111\u1ec3 ch\u1ee9ng minh d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a C\u00f4ng ty.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 minh h\u1ecda: M\u1ed9t c\u00f4ng ty kinh doanh n\u1ed9i th\u1ea5t ch\u1ea1y chi\u1ebfn d\u1ecbch gi\u1edbi thi\u1ec7u b\u1ed9 s\u01b0u t\u1eadp sofa. B\u1ed9 h\u1ed3 s\u01a1 t\u1ed1t n\u00ean c\u00f3 b\u00e1o c\u00e1o chi\u1ebfn d\u1ecbch (th\u1eddi gian ch\u1ea1y, n\u1ed9i dung, s\u1ed1 ti\u1ec1n chi ti\u00eau) kh\u1edbp v\u1edbi s\u1ed1 ti\u1ec1n tr\u00ean bi\u00ean lai th\u00e1ng t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n d\u00f9ng c\u1ee5m t\u1eeb &#8220;Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t h\u1ee3p l\u1ec7 c\u1ee7a C\u00f4ng ty tr\u1ea3 cho Meta&#8221;. Hai y\u1ebfu t\u1ed1 c\u1ea7n ch\u00fa \u00fd l\u00e0 <\/span><b>h\u1ee3p l\u1ec7<\/b><span style=\"font-weight: 400;\"> \u548c <\/span><b>c\u1ee7a C\u00f4ng ty<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, ch\u1ee9ng t\u1eeb n\u00e0y b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi kho\u1ea3n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1c t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. H\u00ecnh th\u1ee9c ch\u1ee9ng t\u1eeb th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, n\u00ean l\u01b0u sao k\u00ea th\u1ebb ho\u1eb7c sao k\u00ea t\u00e0i kho\u1ea3n \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p, \u0111\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c v\u1edbi t\u1eebng bi\u00ean lai c\u1ee7a Meta.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u00ec sao ph\u1ea3i c\u00f3 T\u1edd khai 01\/NTNN, NCCNN v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thay?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 li\u1ec7t k\u00ea T\u1edd khai thu\u1ebf m\u1eabu s\u1ed1 01\/NTNN, NCCNN v\u00e0 Ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf thay v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u00e0 m\u1ed9t th\u00e0nh ph\u1ea7n c\u1ee7a b\u1ed9 h\u1ed3 s\u01a1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00e0nh ph\u1ea7n n\u00e0y g\u1ed3m hai lo\u1ea1i gi\u1ea5y t\u1edd \u0111i c\u00f9ng nhau: T\u1edd khai thu\u1ebf m\u1eabu s\u1ed1 01\/NTNN, NCCNN v\u00e0 Ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf thay v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Theo kinh nghi\u1ec7m th\u1ef1c t\u1ebf, doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu gi\u00e1 tr\u1ecb tr\u00ean t\u1edd khai v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb bi\u00ean lai, h\u00f3a \u0111\u01a1n c\u1ee7a Meta trong c\u00f9ng k\u1ef3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1ea3ng ki\u1ec3m tra nhanh b\u1ed9 h\u1ed3 s\u01a1<\/b><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; text-align: center;\"><b>Nh\u00f3m gi\u1ea5y t\u1edd<\/b><\/td>\n<td style=\"height: 24px; text-align: center;\"><b>Ch\u1ee9ng minh \u0111i\u1ec1u g\u00ec<\/b><\/td>\n<td style=\"height: 24px; text-align: center;\"><b>L\u01b0u \u00fd khi l\u01b0u tr\u1eef<\/b><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u kho\u1ea3n d\u1ecbch v\u1ee5, th\u00f4ng tin t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o<\/span><\/td>\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">Quan h\u1ec7 d\u1ecbch v\u1ee5 v\u1edbi Meta, t\u00e0i kho\u1ea3n thu\u1ed9c C\u00f4ng ty<\/span><\/td>\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">Bi\u00ean lai\/H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed k\u00e8m d\u1eef li\u1ec7u, l\u1ecbch s\u1eed ch\u1ea1y qu\u1ea3ng c\u00e1o<\/span><\/td>\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">Chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh, ph\u1ee5c v\u1ee5 kinh doanh<\/span><\/td>\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n kh\u1edbp gi\u1eefa bi\u00ean lai v\u00e0 b\u00e1o c\u00e1o chi\u1ebfn d\u1ecbch<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">\u975e\u73b0\u91d1\u652f\u4ed8\u5238<\/span><\/td>\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n thanh to\u00e1n t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">Thanh to\u00e1n t\u1eeb th\u1ebb, t\u00e0i kho\u1ea3n c\u1ee7a C\u00f4ng ty<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">T\u1edd khai 01\/NTNN, NCCNN v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thay<\/span><\/td>\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 thu\u1ebf n\u1ed9p thay \u0111\u00e3 th\u1ef1c hi\u1ec7n<\/span><\/td>\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">L\u01b0u \u0111\u1ee7 c\u1ea3 t\u1edd khai v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf thay<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">Ghi ch\u00fa: C\u1ed9t &#8220;Nh\u00f3m gi\u1ea5y t\u1edd&#8221; l\u00e0 n\u1ed9i dung c\u1ee7a C\u00f4ng v\u0103n 13194\/TCS2-QLDN2. Hai c\u1ed9t &#8220;Ch\u1ee9ng minh \u0111i\u1ec1u g\u00ec&#8221; v\u00e0 &#8220;L\u01b0u \u00fd khi l\u01b0u tr\u1eef&#8221; l\u00e0 nh\u1eadn \u0111\u1ecbnh th\u1ef1c h\u00e0nh c\u1ee7a chuy\u00ean gia, kh\u00f4ng ph\u1ea3i n\u1ed9i dung c\u1ee7a C\u00f4ng v\u0103n.<\/span><\/i><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00e0o quy \u0111\u1ecbnh chi ph\u00ed qu\u1ea3ng c\u00e1o Meta \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi chi ph\u00ed qu\u1ea3ng c\u00e1o Meta \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 <\/span><b>\u0110i\u1ec1u 9, \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/b><span style=\"font-weight: 400;\"> \u548c <\/span><b>\u0110i\u1ec1u 3, \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC<\/b><span style=\"font-weight: 400;\">. Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 n\u0103m 2026 h\u01b0\u1edbng d\u1eabn 4 nh\u00f3m gi\u1ea5y t\u1edd n\u00eau tr\u00ean. Trong \u0111\u00f3, \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP quy \u0111\u1ecbnh nguy\u00ean v\u0103n th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN nh\u01b0 sau (tr\u00edch nguy\u00ean v\u0103n, d\u1ea5u &#8220;&#8230;&#8221; l\u00e0 ph\u1ea7n l\u01b0\u1ee3c b\u1edbt):<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">1. Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n chi khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b v\u00e0 c sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">a) \u4e0e\u4f01\u4e1a\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u76f8\u5173\u7684\u5b9e\u9645\u652f\u51fa\uff0c\u5305\u62ec\u4e0e\u4f01\u4e1a\u7814\u53d1\u6d3b\u52a8\u76f8\u5173\u7684\u3001\u5728\u7eb3\u7a0e\u671f\u95f4\u6309\u5b9e\u9645\u652f\u51fa\u4e00\u5b9a\u6bd4\u4f8b\u53ef\u6263\u9664\u7684\u989d\u5916\u652f\u51fa\uff1b;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8230;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">b) \u652f\u51fa\u6709\u6cd5\u5f8b\u8981\u6c42\u7684\u53d1\u7968\u548c\u6587\u4ef6\u4f5c\u4e3a\u8bc1\u660e\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8230;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">c) \u8d2d\u4e70\u5546\u54c1\u3001\u670d\u52a1\u6216\u5176\u4ed6\u4e2a\u4eba\u4ed8\u6b3e\u91d1\u989d\u8d85\u8fc7500\u4e07\u8d8a\u5357\u76fe\u65f6\uff0c\u9700\u8981\u63d0\u4f9b\u975e\u73b0\u91d1\u652f\u4ed8\u6536\u636e\u3002\u975e\u73b0\u91d1\u652f\u4ed8\u6536\u636e\u5fc5\u987b\u7b26\u5408\u589e\u503c\u7a0e\u6cd5\u7684\u76f8\u5173\u89c4\u5b9a\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8230;<\/span><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>Ba \u0111i\u1ec1u ki\u1ec7n n\u00e0y \u00e1p v\u00e0o chi ph\u00ed qu\u1ea3ng c\u00e1o Meta ra sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u kho\u1ea3n d\u00f9ng c\u1ee5m t\u1eeb &#8220;\u0111\u00e1p \u1ee9ng <\/span><b>\u0111\u1ee7<\/b><span style=\"font-weight: 400;\"> \u0111i\u1ec1u ki\u1ec7n t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b v\u00e0 c&#8221;. Ngh\u0129a l\u00e0 thi\u1ebfu m\u1ed9t \u0111i\u1ec1u ki\u1ec7n, kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb. \u0110\u1ed1i chi\u1ebfu v\u1edbi 4 nh\u00f3m gi\u1ea5y t\u1edd:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec1u ki\u1ec7n (kho\u1ea3n 1 \u0110i\u1ec1u 9 N\u0110 320\/2025\/N\u0110-CP)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Gi\u1ea5y t\u1edd t\u01b0\u01a1ng \u1ee9ng theo C\u00f4ng v\u0103n 13194\/TCS2-QLDN2<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec3m a: chi th\u1ef1c t\u1ebf ph\u00e1t sinh, li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t, kinh doanh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u\/l\u1ecbch s\u1eed ch\u1ea1y qu\u1ea3ng c\u00e1o; th\u00f4ng tin t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o c\u1ee7a C\u00f4ng ty<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec3m b: c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Bi\u00ean lai thanh to\u00e1n\/H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do Meta ph\u00e1t h\u00e0nh; \u0110i\u1ec1u kho\u1ea3n d\u1ecbch v\u1ee5; T\u1edd khai 01\/NTNN, NCCNN v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thay<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec3m c: ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t n\u1ebfu t\u1eebng l\u1ea7n t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t h\u1ee3p l\u1ec7 c\u1ee7a C\u00f4ng ty tr\u1ea3 cho Meta<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd: b\u1ea3ng tr\u00ean l\u00e0 c\u00e1ch \u0111\u1ed1i chi\u1ebfu mang t\u00ednh th\u1ef1c h\u00e0nh c\u1ee7a chuy\u00ean gia, gi\u00fap k\u1ebf to\u00e1n ki\u1ec3m tra h\u1ed3 s\u01a1. C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 kh\u00f4ng t\u1ef1 ph\u00e2n nh\u00f3m theo t\u1eebng \u0111i\u1ec3m a, b, c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP c\u00f3 li\u00ean quan g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u m\u1edf \u0111\u1ea7u kho\u1ea3n 1 \u0110i\u1ec1u 9 lo\u1ea1i tr\u1eeb &#8220;c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10&#8221;. V\u00ec v\u1eady, tr\u01b0\u1edbc khi x\u00e9t 3 \u0111i\u1ec1u ki\u1ec7n, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra kho\u1ea3n chi qu\u1ea3ng c\u00e1o kh\u00f4ng r\u01a1i v\u00e0o danh m\u1ee5c chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb t\u1ea1i \u0110i\u1ec1u 10. K\u1ebf to\u00e1n n\u00ean \u0111\u1ecdc tr\u1ef1c ti\u1ebfp \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP v\u00e0 \u0110i\u1ec1u 3, \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC khi r\u00e0 so\u00e1t h\u1ed3 s\u01a1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN c\u1ee5 th\u1ec3 nh\u01b0 sau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025, tr\u1eeb c\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n chi khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n th\u1ee9 nh\u1ea5t: kho\u1ea3n chi li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t, kinh doanh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 kho\u1ea3n chi ph\u00ed b\u1ed5 sung \u0111\u01b0\u1ee3c tr\u1eeb theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u00ednh tr\u00ean chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn chuy\u00ean gia, chi ph\u00ed qu\u1ea3ng c\u00e1o Meta \u0111\u01b0\u1ee3c xem x\u00e9t theo \u0111i\u1ec1u ki\u1ec7n n\u00e0y. \u0110i\u1ec1u \u0111\u00f3 ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u t\u1ea1i C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 v\u1ec1 d\u1eef li\u1ec7u\/l\u1ecbch s\u1eed ch\u1ea1y qu\u1ea3ng c\u00e1o ch\u1ee9ng minh d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a C\u00f4ng ty.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh kh\u00e1c bao g\u1ed3m nh\u1eefng g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 li\u1ec7t k\u00ea th\u00eam c\u00e1c kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh kh\u00e1c, 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 cho th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 gi\u00e1o d\u1ee5c qu\u1ed1c ph\u00f2ng v\u00e0 an ninh, hu\u1ea5n luy\u1ec7n, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a l\u1ef1c l\u01b0\u1ee3ng d\u00e2n qu\u00e2n t\u1ef1 v\u1ec7 v\u00e0 ph\u1ee5c v\u1ee5 c\u00e1c nhi\u1ec7m v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh kh\u00e1c 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;\">Kho\u1ea3n chi h\u1ed7 tr\u1ee3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ea3ng, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb &#8211; x\u00e3 h\u1ed9i trong doanh nghi\u1ec7p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p, \u0111\u00e0o t\u1ea1o ngh\u1ec1 nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng 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;\">Kho\u1ea3n chi th\u1ef1c t\u1ebf cho ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng, ch\u1ed1ng HIV\/AIDS n\u01a1i l\u00e0m vi\u1ec7c c\u1ee7a doanh nghi\u1ec7p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c, y t\u1ebf, v\u0103n h\u00f3a; kho\u1ea3n t\u00e0i tr\u1ee3 cho ph\u00f2ng, ch\u1ed1ng, kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai, d\u1ecbch b\u1ec7nh, l\u00e0m nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft, nh\u00e0 t\u00ecnh ngh\u0129a, nh\u00e0 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; kho\u1ea3n t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 d\u00e0nh cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; kho\u1ea3n t\u00e0i tr\u1ee3 cho nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i s\u1ed1;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi cho nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i s\u1ed1;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh v\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi th\u1ef1c t\u1ebf cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c bi\u1ec7t ph\u00e1i tham gia qu\u1ea3n tr\u1ecb, \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t \u0111\u1eb7c bi\u1ec7t, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c chuy\u1ec3n giao b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2024;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng ch\u01b0a t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu ph\u00e1t sinh trong k\u1ef3 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 kho\u1ea3n chi h\u1ed7 tr\u1ee3 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh c\u00f4ng c\u1ed9ng, \u0111\u1ed3ng th\u1eddi ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh nh\u1eb1m trung h\u00f2a c\u00e1c-bon v\u00e0 net zero, gi\u1ea3m \u00f4 nhi\u1ec5m m\u00f4i tr\u01b0\u1eddng, \u0111\u1ed3ng th\u1eddi li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5411\u6839\u636e\u603b\u7406\u51b3\u5b9a\u548c\u653f\u5e9c\u89c4\u5b9a\u8bbe\u7acb\u7684\u57fa\u91d1\u63d0\u4f9b\u4e00\u4e9b\u6350\u6b3e\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n c\u00f2n l\u1ea1i t\u1ea1i Lu\u1eadt: c\u00e1c kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu v\u1edbi C\u00f4ng v\u0103n 13194\/TCS2-QLDN2, \u0111i\u1ec1u ki\u1ec7n n\u00e0y t\u01b0\u01a1ng \u1ee9ng v\u1edbi hai nh\u00f3m gi\u1ea5y t\u1edd: bi\u00ean lai thanh to\u00e1n\/h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do Meta ph\u00e1t h\u00e0nh v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t h\u1ee3p l\u1ec7 c\u1ee7a C\u00f4ng ty tr\u1ea3 cho Meta.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 ch\u00fa \u00fd \u0111\u1ebfn h\u00f3a \u0111\u01a1n m\u00e0 qu\u00ean \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n. Trong khi \u0111\u00f3, m\u1ed9t kho\u1ea3n chi c\u00f3 bi\u00ean lai nh\u01b0ng thanh to\u00e1n t\u1eeb th\u1ebb c\u00e1 nh\u00e2n v\u1eabn ti\u1ec1m \u1ea9n r\u1ee7i ro thu\u1ebf khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu v\u1edbi y\u00eau c\u1ea7u &#8220;c\u1ee7a C\u00f4ng ty tr\u1ea3 cho Meta&#8221; t\u1ea1i C\u00f4ng v\u0103n 13194\/TCS2-QLDN2.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed ch\u1ec9 l\u00e0 m\u1ed9t v\u1ebf c\u1ee7a ph\u00e9p t\u00ednh. Thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ee5 thu\u1ed9c c\u1ea3 v\u00e0o doanh thu, n\u00ean doanh nghi\u1ec7p ch\u1ea1y qu\u1ea3ng c\u00e1o Meta c\u1ea7n n\u1eafm quy \u0111\u1ecbnh v\u1ec1 doanh thu \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu hai v\u1ebf m\u1ed9t c\u00e1ch nh\u1ea5t qu\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u 8 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 quy \u0111\u1ecbnh nguy\u00ean v\u0103n th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><b>\u6536\u5165<\/b><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 k\u1ec3 c\u1ea3 tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/span><\/li>\n<\/ol>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh doanh thu \u1ea3nh h\u01b0\u1edfng g\u00ec \u0111\u1ebfn chi ph\u00ed qu\u1ea3ng c\u00e1o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 c\u1ee5m t\u1eeb &#8220;kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n&#8221;. Doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng, kh\u00f4ng ch\u1edd \u0111\u1ebfn khi thu ti\u1ec1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 ph\u00eda chi ph\u00ed, Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 c\u0169ng cho ph\u00e9p tr\u1eeb m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng ch\u01b0a t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu ph\u00e1t sinh trong k\u1ef3 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7. Khi quy\u1ebft to\u00e1n, k\u1ebf to\u00e1n n\u00ean x\u00e1c \u0111\u1ecbnh r\u00f5 k\u1ef3 ph\u00e1t sinh c\u1ee7a t\u1eebng kho\u1ea3n chi qu\u1ea3ng c\u00e1o v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c quy \u0111\u1ecbnh chi ti\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7, thay v\u00ec t\u1ef1 \u00fd d\u1ed3n ho\u1eb7c ph\u00e2n b\u1ed5 chi ph\u00ed gi\u1eefa c\u00e1c k\u1ef3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p r\u1ee7i ro g\u00ec khi l\u1eadp h\u1ed3 s\u01a1 chi ph\u00ed qu\u1ea3ng c\u00e1o Meta?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bi\u1ebft danh m\u1ee5c gi\u1ea5y t\u1edd l\u00e0 m\u1ed9t chuy\u1ec7n. L\u1eadp \u0111\u01b0\u1ee3c b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ee9ng v\u1eefng khi b\u1ecb ki\u1ec3m tra l\u00e0 chuy\u1ec7n kh\u00e1c. C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng ph\u1ea7n l\u1edbn r\u1ee7i ro thu\u1ebf kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c thi\u1ebfu h\u1eb3n gi\u1ea5y t\u1edd, m\u00e0 \u1edf vi\u1ec7c gi\u1ea5y t\u1edd kh\u00f4ng kh\u1edbp nhau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 1: T\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o v\u00e0 th\u1ebb thanh to\u00e1n \u0111\u1ee9ng t\u00ean c\u00e1 nh\u00e2n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng ph\u1ed5 bi\u1ebfn nh\u1ea5t \u1edf doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba. Gi\u00e1m \u0111\u1ed1c d\u00f9ng t\u00e0i kho\u1ea3n Facebook c\u00e1 nh\u00e2n t\u1ea1o t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o, g\u1eafn th\u1ebb t\u00edn d\u1ee5ng c\u00e1 nh\u00e2n. Cu\u1ed1i n\u0103m, k\u1ebf to\u00e1n m\u1edbi thu th\u1eadp bi\u00ean lai \u0111\u1ec3 h\u1ea1ch to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ea5n \u0111\u1ec1 n\u1eb1m \u1edf ch\u1ed7 C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 y\u00eau c\u1ea7u &#8220;th\u00f4ng tin t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o c\u1ee7a C\u00f4ng ty&#8221; v\u00e0 &#8220;ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t h\u1ee3p l\u1ec7 c\u1ee7a C\u00f4ng ty tr\u1ea3 cho Meta&#8221;. H\u1ed3 s\u01a1 \u0111\u1ee9ng t\u00ean c\u00e1 nh\u00e2n kh\u00f3 ch\u1ee9ng minh \u0111\u01b0\u1ee3c hai y\u1ebfu t\u1ed1 n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch x\u1eed l\u00fd: chuy\u1ec3n t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o sang t\u00e0i kho\u1ea3n doanh nghi\u1ec7p, c\u1eadp nh\u1eadt th\u00f4ng tin thanh to\u00e1n v\u00e0 g\u1eafn th\u1ebb ho\u1eb7c t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p c\u00e0ng s\u1edbm c\u00e0ng t\u1ed1t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 2: C\u00f3 bi\u00ean lai nh\u01b0ng kh\u00f4ng c\u00f3 l\u1ecbch s\u1eed ch\u1ea1y qu\u1ea3ng c\u00e1o<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n ch\u1ec9 t\u1ea3i bi\u00ean lai h\u00e0ng th\u00e1ng. Khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u ch\u1ee9ng minh qu\u1ea3ng c\u00e1o ph\u1ee5c v\u1ee5 kinh doanh, doanh nghi\u1ec7p kh\u00f4ng c\u00f2n d\u1eef li\u1ec7u chi\u1ebfn d\u1ecbch, ho\u1eb7c chi\u1ebfn d\u1ecbch \u0111\u00e3 b\u1ecb x\u00f3a.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m th\u1ef1c t\u1ebf: xu\u1ea5t b\u00e1o c\u00e1o chi\u1ebfn d\u1ecbch \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng, l\u01b0u c\u00f9ng th\u01b0 m\u1ee5c v\u1edbi bi\u00ean lai th\u00e1ng \u0111\u00f3. B\u00e1o c\u00e1o n\u00ean th\u1ec3 hi\u1ec7n t\u00ean chi\u1ebfn d\u1ecbch, th\u1eddi gian ch\u1ea1y, s\u1ed1 ti\u1ec1n chi ti\u00eau v\u00e0 n\u1ed9i dung qu\u1ea3ng c\u00e1o.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 3: B\u1ecf s\u00f3t ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf thay<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00e0nh ph\u1ea7n th\u1ee9 t\u01b0 c\u1ee7a b\u1ed9 h\u1ed3 s\u01a1 l\u00e0 T\u1edd khai thu\u1ebf m\u1eabu s\u1ed1 01\/NTNN, NCCNN v\u00e0 Ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf thay v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Kh\u00f4ng \u00edt doanh nghi\u1ec7p ch\u1ec9 t\u1eadp trung v\u00e0o h\u00f3a \u0111\u01a1n v\u00e0 thanh to\u00e1n, b\u1ecf qua ph\u1ea7n n\u00e0y. Khi thi\u1ebfu t\u1edd khai v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thay t\u01b0\u01a1ng \u1ee9ng, b\u1ed9 h\u1ed3 s\u01a1 theo C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 kh\u00f4ng c\u00f2n \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 4: S\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c ch\u1ee9ng t\u1eeb kh\u00f4ng kh\u1edbp<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bi\u00ean lai ghi m\u1ed9t s\u1ed1 ti\u1ec1n, sao k\u00ea ng\u00e2n h\u00e0ng ghi s\u1ed1 kh\u00e1c, ch\u1eb3ng h\u1ea1n do ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ho\u1eb7c ph\u00ed ng\u00e2n h\u00e0ng, t\u1edd khai n\u1ed9p thu\u1ebf thay l\u1ea1i k\u00ea khai theo con s\u1ed1 th\u1ee9 ba. M\u1ed7i ch\u00eanh l\u1ec7ch l\u00e0 m\u1ed9t c\u00e2u h\u1ecfi c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u0111\u1eb7t ra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network: l\u1eadp m\u1ed9t b\u1ea3ng \u0111\u1ed1i chi\u1ebfu theo th\u00e1ng, m\u1ed7i d\u00f2ng l\u00e0 m\u1ed9t bi\u00ean lai, c\u00f3 c\u1ed9t s\u1ed1 ti\u1ec1n tr\u00ean bi\u00ean lai, s\u1ed1 ti\u1ec1n tr\u00ean sao k\u00ea, k\u1ef3 k\u00ea khai n\u1ed9p thu\u1ebf thay v\u00e0 ghi ch\u00fa gi\u1ea3i tr\u00ecnh ch\u00eanh l\u1ec7ch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 minh h\u1ecda: m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ch\u1ea1y qu\u1ea3ng c\u00e1o Meta li\u00ean t\u1ee5c 12 th\u00e1ng. Tr\u01b0\u1edbc khi chu\u1ea9n h\u00f3a, bi\u00ean lai n\u1eb1m r\u1ea3i r\u00e1c trong email c\u1ee7a 3 nh\u00e2n vi\u00ean marketing, thanh to\u00e1n qua 2 th\u1ebb c\u00e1 nh\u00e2n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi r\u00e0 so\u00e1t, doanh nghi\u1ec7p gom v\u1ec1 m\u1ed9t t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o \u0111\u1ee9ng t\u00ean C\u00f4ng ty, thanh to\u00e1n b\u1eb1ng m\u1ed9t th\u1ebb doanh nghi\u1ec7p duy nh\u1ea5t. M\u1ed7i th\u00e1ng c\u00f3 m\u1ed9t th\u01b0 m\u1ee5c g\u1ed3m: bi\u00ean lai, b\u00e1o c\u00e1o chi\u1ebfn d\u1ecbch, sao k\u00ea, t\u1edd khai v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thay. Khi \u0111\u01b0\u1ee3c h\u1ecfi v\u1ec1 chi ph\u00ed qu\u1ea3ng c\u00e1o, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 tr\u00edch xu\u1ea5t h\u1ed3 s\u01a1 c\u1ee7a b\u1ea5t k\u1ef3 th\u00e1ng n\u00e0o trong v\u00e0i ph\u00fat.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy tr\u00ecnh 5 b\u01b0\u1edbc qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 qu\u1ea3ng c\u00e1o Meta<\/b><\/h3>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebft l\u1eadp t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p, l\u01b0u \u0111i\u1ec1u kho\u1ea3n d\u1ecbch v\u1ee5 v\u00e0 th\u00f4ng tin t\u00e0i kho\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eafn ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n l\u00e0 th\u1ebb ho\u1eb7c t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng th\u00e1ng t\u1ea3i bi\u00ean lai\/h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 xu\u1ea5t d\u1eef li\u1ec7u, l\u1ecbch s\u1eed ch\u1ea1y qu\u1ea3ng c\u00e1o t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n k\u00ea khai t\u1edd khai 01\/NTNN, NCCNN v\u00e0 l\u01b0u ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf thay v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa bi\u00ean lai, sao k\u00ea v\u00e0 t\u1edd khai tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kinh nghi\u1ec7m ki\u1ec3m to\u00e1n c\u1ee7a MAN, vi\u1ec7c t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u1ebfn t\u1eeb vi\u1ec7c t\u00ecm c\u00e1ch t\u0103ng chi ph\u00ed, m\u00e0 \u0111\u1ebfn t\u1eeb vi\u1ec7c gi\u1eef cho m\u1ecdi kho\u1ea3n chi h\u1ee3p l\u1ec7 kh\u00f4ng b\u1ecb lo\u1ea1i khi quy\u1ebft to\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;\">H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u1ef1c tuy\u1ebfn c\u1ee7a Meta g\u1ed3m gi\u1ea5y t\u1edd g\u00ec \u0111\u00e3 c\u00f3 c\u00e2u tr\u1ea3 l\u1eddi r\u00f5 r\u00e0ng t\u1ea1i C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 n\u0103m 2026: \u0110i\u1ec1u kho\u1ea3n d\u1ecbch v\u1ee5 v\u00e0 th\u00f4ng tin t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o c\u1ee7a C\u00f4ng ty tr\u00ean n\u1ec1n t\u1ea3ng Meta; Bi\u00ean lai thanh to\u00e1n\/H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do Meta ph\u00e1t h\u00e0nh k\u00e8m d\u1eef li\u1ec7u\/l\u1ecbch s\u1eed ch\u1ea1y qu\u1ea3ng c\u00e1o ch\u1ee9ng minh d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a C\u00f4ng ty; Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t h\u1ee3p l\u1ec7 c\u1ee7a C\u00f4ng ty tr\u1ea3 cho Meta; T\u1edd khai thu\u1ebf m\u1eabu s\u1ed1 01\/NTNN, NCCNN v\u00e0 Ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf thay v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. B\u1ed9 h\u1ed3 s\u01a1 n\u00e0y g\u1eafn v\u1edbi c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025. L\u1eadp \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u lu\u00f4n r\u1ebb h\u01a1n gi\u1ea3i tr\u00ecnh khi b\u1ecb ki\u1ec3m tra.<\/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 h\u1ed3 s\u01a1 tr\u1eeb chi ph\u00ed qu\u1ea3ng c\u00e1o Meta<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u1ef1c tuy\u1ebfn c\u1ee7a Meta g\u1ed3m gi\u1ea5y t\u1edd g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 n\u0103m 2026, g\u1ed3m: \u0110i\u1ec1u kho\u1ea3n d\u1ecbch v\u1ee5 v\u00e0 th\u00f4ng tin t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o c\u1ee7a C\u00f4ng ty tr\u00ean n\u1ec1n t\u1ea3ng Meta; Bi\u00ean lai thanh to\u00e1n\/H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do Meta ph\u00e1t h\u00e0nh k\u00e8m d\u1eef li\u1ec7u\/l\u1ecbch s\u1eed ch\u1ea1y qu\u1ea3ng c\u00e1o; Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t h\u1ee3p l\u1ec7 c\u1ee7a C\u00f4ng ty tr\u1ea3 cho Meta; T\u1edd khai thu\u1ebf m\u1eabu s\u1ed1 01\/NTNN, NCCNN v\u00e0 Ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf thay v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ch\u1ec9 c\u00f3 bi\u00ean lai c\u1ee7a Meta th\u00ec c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u01b0a \u0111\u1ee7 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 13194\/TCS2-QLDN2. Bi\u00ean lai\/h\u00f3a \u0111\u01a1n ph\u1ea3i k\u00e8m d\u1eef li\u1ec7u, l\u1ecbch s\u1eed ch\u1ea1y qu\u1ea3ng c\u00e1o ch\u1ee9ng minh d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u00f9ng c\u00e1c gi\u1ea5y t\u1edd c\u00f2n l\u1ea1i trong b\u1ed9 h\u1ed3 s\u01a1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Khi n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, b\u1eaft bu\u1ed9c v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1c t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a b\u1ed9 h\u1ed3 s\u01a1 n\u00e0y l\u00e0 g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 \u0110i\u1ec1u 9, \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP v\u00e0 \u0110i\u1ec1u 3, \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC, \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 t\u1ea1i C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 n\u0103m 2026. Ngo\u00e0i ra, kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 quy \u0111\u1ecbnh c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee7a kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh thu t\u00ednh thu\u1ebf TNDN c\u00f3 t\u00ednh c\u1ea3 kho\u1ea3n ch\u01b0a thu ti\u1ec1n kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Theo kho\u1ea3n 1 \u0110i\u1ec1u 8 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025, doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 k\u1ec3 c\u1ea3 tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u1ef1c tuy\u1ebfn c\u1ee7a Meta g\u1ed3m gi\u1ea5y t\u1edd g\u00ec l\u00e0 c\u00e2u h\u1ecfi m\u00e0 r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n \u0111\u1eb7t ra m\u1ed7i k\u1ef3 quy\u1ebft to\u00e1n. L\u00fd do: theo kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb kho\u1ea3n chi khi [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8642,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-8639","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\/8639","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=8639"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8639\/revisions"}],"predecessor-version":[{"id":8644,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8639\/revisions\/8644"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8642"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8639"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8639"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8639"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}