{"id":8650,"date":"2026-10-27T11:42:38","date_gmt":"2026-10-27T04:42:38","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8650"},"modified":"2026-10-27T11:42:50","modified_gmt":"2026-10-27T04:42:50","slug":"cong-van-3668-vlo-qldn1","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-3668-vlo-qldn1\/","title":{"rendered":"C\u00f4ng v\u0103n 3668\/VLO-QLDN1: H\u01b0\u1edbng d\u1eabn b\u00f9 tr\u1eeb thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN, x\u00e1c \u0111\u1ecbnh l\u1ed7 v\u00e0 chuy\u1ec3n l\u1ed7"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-3668vloqldn1-huong-dan-bu-tru-thu-nhap-chiu-thue-tndn-xac-dinh-lo-va-chuyen-lo-nhu-the-nao-138108410.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3668\/VLO-QLDN1<\/span><\/a><span style=\"font-weight: 400;\"> do Thu\u1ebf t\u1ec9nh V\u0129nh Long ban h\u00e0nh ng\u00e0y 23\/10\/2026 h\u01b0\u1edbng d\u1eabn b\u00f9 tr\u1eeb thu nh\u1eadp ch\u1ecbu thu\u1ebf, x\u00e1c \u0111\u1ecbnh l\u1ed7 v\u00e0 chuy\u1ec3n l\u1ed7 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) cho c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb n\u0103m 2022 \u0111\u1ebfn n\u0103m 2025, v\u00e0 vi\u1ec7c chuy\u1ec3n l\u1ed7 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u0103m 2026. C\u00f4ng v\u0103n t\u00e1ch hai m\u1ed1c: k\u1ef3 t\u00ednh thu\u1ebf 2022-2024 c\u0103n c\u1ee9 kho\u1ea3n 9 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC; k\u1ef3 t\u00ednh thu\u1ebf 2025 c\u0103n c\u1ee9 kho\u1ea3n 3 \u0110i\u1ec1u 7 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Thue-thu-nhap-doanh-nghiep-2025-so-67-2025-QH15-580594.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt s\u1ed1 67\/2025\/QH15<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 <\/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;\">Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do c\u0103n c\u1ee9 ph\u00e1p l\u00fd kh\u00e1c nhau gi\u1eefa hai giai \u0111o\u1ea1n, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc khi b\u00f9 tr\u1eeb v\u00e0 chuy\u1ec3n l\u1ed7. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch n\u1ed9i dung C\u00f4ng v\u0103n 3668\/VLO-QLDN1 theo \u0111\u00fang v\u0103n b\u1ea3n g\u1ed1c, k\u00e8m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 gia h\u1ea1n n\u1ed9p thu\u1ebf theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, c\u00f9ng g\u00f3c nh\u00ecn th\u1ef1c t\u1ebf t\u1eeb \u0111\u1ed9i ng\u0169 chuy\u00ean gia MAN &#8211; Master Accountant Network.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 3668\/VLO-QLDN1<\/b><\/h2>\n<figure id=\"attachment_8654\" aria-describedby=\"caption-attachment-8654\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8654\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-3668_VLO-QLDN1.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 3668\/VLO-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-3668_VLO-QLDN1.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-3668_VLO-QLDN1-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-3668_VLO-QLDN1-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-3668_VLO-QLDN1-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-3668_VLO-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8654\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 3668\/VLO-QLDN1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3668\/VLO-QLDN1 l\u00e0 v\u0103n b\u1ea3n do Thu\u1ebf t\u1ec9nh V\u0129nh Long ban h\u00e0nh ng\u00e0y 23\/10\/2026, h\u01b0\u1edbng d\u1eabn c\u00e1ch b\u00f9 tr\u1eeb thu nh\u1eadp ch\u1ecbu thu\u1ebf, x\u00e1c \u0111\u1ecbnh l\u1ed7 v\u00e0 chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN cho c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb n\u0103m 2022 \u0111\u1ebfn n\u0103m 2025.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec:<\/b><span style=\"font-weight: 400;\"> x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1ch b\u00f9 tr\u1eeb l\u1ed7 gi\u1eefa c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u00e0 chuy\u1ec3n l\u1ed7 sang n\u0103m 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u00c1p d\u1ee5ng cho ai:<\/b><span style=\"font-weight: 400;\"> doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng kinh doanh (c\u00f3 \u01b0u \u0111\u00e3i v\u00e0 kh\u00f4ng \u01b0u \u0111\u00e3i), c\u00f3 l\u1ed7 l\u0169y k\u1ebf c\u00e1c n\u0103m 2022-2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khi n\u00e0o c\u1ea7n:<\/b><span style=\"font-weight: 400;\"> khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2026 ho\u1eb7c r\u00e0 so\u00e1t l\u1ea1i quy\u1ebft to\u00e1n c\u00e1c n\u0103m tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec3m m\u1ea5u ch\u1ed1t:<\/b><span style=\"font-weight: 400;\"> k\u1ef3 2022-2024 \u00e1p d\u1ee5ng kho\u1ea3n 9 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC; k\u1ef3 2025 \u00e1p d\u1ee5ng kho\u1ea3n 3 \u0110i\u1ec1u 7 Lu\u1eadt s\u1ed1 67\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP; th\u1eddi h\u1ea1n chuy\u1ec3n l\u1ed7 kh\u00f4ng qu\u00e1 05 n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/cdn.thuvienphapluat.vn\/\/uploads\/Hoidapphapluat\/2026\/MDV\/thang-10\/26-10\/cv-3668.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem to\u00e0n v\u0103n C\u00f4ng v\u0103n 3668\/VLO-QLDN1 t\u1ea1i \u0111\u00e2y<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 3668\/VLO-QLDN1 l\u00e0 g\u00ec v\u00e0 v\u00ec sao doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m?<\/b><\/h2>\n<figure id=\"attachment_8652\" aria-describedby=\"caption-attachment-8652\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8652\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-3668_VLO-QLDN1_-Huong-dan-bu-tru-thu-nhap-chiu-thue-TNDN-xac-dinh-lo-va-chuyen-lo-2.jpg\" alt=\"C\u00f4ng v\u0103n 3668\/VLO-QLDN1 l\u00e0 g\u00ec v\u00e0 v\u00ec sao doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-3668_VLO-QLDN1_-Huong-dan-bu-tru-thu-nhap-chiu-thue-TNDN-xac-dinh-lo-va-chuyen-lo-2.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-3668_VLO-QLDN1_-Huong-dan-bu-tru-thu-nhap-chiu-thue-TNDN-xac-dinh-lo-va-chuyen-lo-2-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-3668_VLO-QLDN1_-Huong-dan-bu-tru-thu-nhap-chiu-thue-TNDN-xac-dinh-lo-va-chuyen-lo-2-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-3668_VLO-QLDN1_-Huong-dan-bu-tru-thu-nhap-chiu-thue-TNDN-xac-dinh-lo-va-chuyen-lo-2-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-3668_VLO-QLDN1_-Huong-dan-bu-tru-thu-nhap-chiu-thue-TNDN-xac-dinh-lo-va-chuyen-lo-2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8652\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 3668\/VLO-QLDN1 l\u00e0 g\u00ec v\u00e0 v\u00ec sao doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i v\u00e0o chi ti\u1ebft, c\u1ea7n n\u1eafm r\u00f5 b\u1ea3n ch\u1ea5t v\u00e0 ph\u1ea1m vi c\u1ee7a v\u0103n b\u1ea3n. \u0110\u00e2y l\u00e0 c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng. N\u1ed9i dung h\u01b0\u1edbng d\u1eabn \u0111\u01b0\u1ee3c vi\u1ebft cho tr\u01b0\u1eddng h\u1ee3p &#8220;C\u00f4ng ty&#8221; c\u1ee5 th\u1ec3; doanh nghi\u1ec7p kh\u00e1c c\u00f3 th\u1ec3 tham kh\u1ea3o c\u00e1c nguy\u00ean t\u1eafc n\u00eau trong \u0111\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ai ban h\u00e0nh, ban h\u00e0nh khi n\u00e0o?<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u01a1 quan ban h\u00e0nh:<\/b><span style=\"font-weight: 400;\"> Thu\u1ebf t\u1ec9nh V\u0129nh Long.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ed1 hi\u1ec7u:<\/b><span style=\"font-weight: 400;\"> 3668\/VLO-QLDN1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ng\u00e0y ban h\u00e0nh:<\/b><span style=\"font-weight: 400;\"> 23\/10\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ed9i dung:<\/b><span style=\"font-weight: 400;\"> h\u01b0\u1edbng d\u1eabn b\u00f9 tr\u1eeb thu nh\u1eadp ch\u1ecbu thu\u1ebf, x\u00e1c \u0111\u1ecbnh l\u1ed7 v\u00e0 chuy\u1ec3n l\u1ed7 trong thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 3668\/VLO-QLDN1 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n tr\u1ea3 l\u1eddi hai nh\u00f3m c\u00e2u h\u1ecfi. Th\u1ee9 nh\u1ea5t, l\u1ed7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kh\u00e1c trong c\u00f9ng k\u1ef3 hay kh\u00f4ng. Th\u1ee9 hai, l\u1ed7 c\u1ee7a nhi\u1ec1u n\u0103m li\u00ean ti\u1ebfp \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau theo nguy\u00ean t\u1eafc n\u00e0o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 c\u00f4ng v\u0103n <\/span><b>t\u00e1ch hai giai \u0111o\u1ea1n ph\u00e1p l\u00fd<\/b><span style=\"font-weight: 400;\">: k\u1ef3 t\u00ednh thu\u1ebf 2022-2024 v\u00e0 k\u1ef3 t\u00ednh thu\u1ebf 2025. K\u1ef3 2022-2024 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn theo kho\u1ea3n 9 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC, c\u00f2n k\u1ef3 2025 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn theo Lu\u1eadt s\u1ed1 67\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c vi\u1ec7n d\u1eabn<\/b><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 280px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>V\u0103n b\u1ea3n<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\u0110i\u1ec1u kho\u1ea3n vi\u1ec7n d\u1eabn<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\u00c1p d\u1ee5ng cho<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/span><\/td>\n<td style=\"text-align: left; height: 56px;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 9 \u0110i\u1ec1u 18<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">B\u00f9 tr\u1eeb, thu\u1ebf su\u1ea5t sau b\u00f9 tr\u1eeb k\u1ef3 2022-2024<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Lu\u1eadt s\u1ed1 67\/2025\/QH15<\/span><\/td>\n<td style=\"text-align: left; height: 56px;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 7<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t ph\u1ea7n thu nh\u1eadp c\u00f2n l\u1ea1i sau b\u00f9 tr\u1eeb k\u1ef3 2025<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: left; height: 56px;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u 6<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb khi b\u00f9 tr\u1eeb k\u1ef3 2025<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: left; height: 56px;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 7<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc chuy\u1ec3n l\u1ed7<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, vi\u1ec7c m\u1ed9t c\u00f4ng v\u0103n vi\u1ec7n d\u1eabn \u0111\u1ed3ng th\u1eddi v\u0103n b\u1ea3n c\u0169 v\u00e0 m\u1edbi cho th\u1ea5y r\u00f5 th\u00e1ch th\u1ee9c c\u1ee7a giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp. Doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 ch\u1ec9 \u0111\u1ecdc m\u1ed9t v\u0103n b\u1ea3n: vi\u1ec7c b\u00f9 tr\u1eeb k\u1ef3 2022-2024 c\u0103n c\u1ee9 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC, c\u00f2n vi\u1ec7c chuy\u1ec3n l\u1ed7 c\u00e1c n\u0103m 2022-2025 v\u00e0o n\u0103m 2026 l\u1ea1i theo nguy\u00ean t\u1eafc t\u1ea1i \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 3668\/VLO-QLDN1 h\u01b0\u1edbng d\u1eabn b\u00f9 tr\u1eeb l\u1ed7 k\u1ef3 2022-2024 nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_8651\" aria-describedby=\"caption-attachment-8651\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8651\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-3668_VLO-QLDN1-huong-dan-bu-tru-lo-ky-2022-2024-nhu-the-nao.jpg\" alt=\"C\u00f4ng v\u0103n 3668\/VLO-QLDN1 h\u01b0\u1edbng d\u1eabn b\u00f9 tr\u1eeb l\u1ed7 k\u1ef3 2022-2024 nh\u01b0 th\u1ebf n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-3668_VLO-QLDN1-huong-dan-bu-tru-lo-ky-2022-2024-nhu-the-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-3668_VLO-QLDN1-huong-dan-bu-tru-lo-ky-2022-2024-nhu-the-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-3668_VLO-QLDN1-huong-dan-bu-tru-lo-ky-2022-2024-nhu-the-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-3668_VLO-QLDN1-huong-dan-bu-tru-lo-ky-2022-2024-nhu-the-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-3668_VLO-QLDN1-huong-dan-bu-tru-lo-ky-2022-2024-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8651\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 3668\/VLO-QLDN1 h\u01b0\u1edbng d\u1eabn b\u00f9 tr\u1eeb l\u1ed7 k\u1ef3 2022-2024 nh\u01b0 th\u1ebf n\u00e0o?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n d\u00e0i v\u00e0 chi ti\u1ebft nh\u1ea5t c\u1ee7a c\u00f4ng v\u0103n. \u0110\u1ec3 tr\u00e1nh hi\u1ec3u sai, ch\u00fang t\u00f4i tr\u00edch nguy\u00ean v\u0103n tr\u01b0\u1edbc, sau \u0111\u00f3 m\u1edbi ph\u00e2n t\u00edch t\u1eebng \u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nguy\u00ean v\u0103n h\u01b0\u1edbng d\u1eabn v\u1ec1 b\u00f9 tr\u1eeb<\/b><\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;\u0110\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb n\u0103m 2022 \u0111\u1ebfn n\u0103m 2024, tr\u01b0\u1eddng h\u1ee3p trong c\u00f9ng k\u1ef3 t\u00ednh thu\u1ebf, C\u00f4ng ty c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf b\u1ecb l\u1ed7, ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf, thu nh\u1eadp kh\u00e1c c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh (kh\u00f4ng bao g\u1ed3m thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) c\u00f3 thu nh\u1eadp (ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i) th\u00ec C\u00f4ng ty \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu nh\u1eadp do C\u00f4ng ty l\u1ef1a ch\u1ecdn. Ph\u1ea7n thu nh\u1eadp c\u00f2n l\u1ea1i sau khi b\u00f9 tr\u1eeb \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) theo m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee7a ho\u1ea1t \u0111\u1ed9ng c\u00f2n thu nh\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC.&#8221;<\/span><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>Nh\u1eefng ho\u1ea1t \u0111\u1ed9ng n\u00e0o \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u1ed7 v\u1edbi nhau?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo c\u00f4ng v\u0103n, trong c\u00f9ng m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf, ba nh\u00f3m sau \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb qua l\u1ea1i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng kinh doanh <\/span><b>\u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng kinh doanh <\/span><b>kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp kh\u00e1c<\/b><span style=\"font-weight: 400;\"> c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi\u1ec1u b\u00f9 tr\u1eeb l\u00e0 hai chi\u1ec1u. Ho\u1ea1t \u0111\u1ed9ng \u01b0u \u0111\u00e3i b\u1ecb l\u1ed7 th\u00ec b\u00f9 v\u00e0o ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u00f3 thu nh\u1eadp, &#8220;ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i&#8221;. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c <\/span><b>t\u1ef1 l\u1ef1a ch\u1ecdn<\/b><span style=\"font-weight: 400;\"> ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu nh\u1eadp \u0111\u1ec3 b\u00f9 tr\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u1eefng kho\u1ea3n thu nh\u1eadp n\u00e0o b\u1ecb lo\u1ea1i kh\u1ecfi ph\u1ea1m vi b\u00f9 tr\u1eeb?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n li\u1ec7t k\u00ea r\u00f5 c\u00e1c kho\u1ea3n kh\u00f4ng thu\u1ed9c ph\u1ea1m vi b\u00f9 tr\u1eeb n\u00eau tr\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho ph\u1ea7n thu nh\u1eadp c\u00f2n l\u1ea1i l\u00e0 bao nhi\u00eau?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n thu nh\u1eadp c\u00f2n l\u1ea1i sau b\u00f9 tr\u1eeb \u00e1p d\u1ee5ng <\/span><b>thu\u1ebf su\u1ea5t c\u1ee7a ho\u1ea1t \u0111\u1ed9ng c\u00f2n thu nh\u1eadp<\/b><span style=\"font-weight: 400;\">, theo kho\u1ea3n 9 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC. N\u00f3i c\u00e1ch kh\u00e1c, thu\u1ebf su\u1ea5t kh\u00f4ng c\u1ed1 \u0111\u1ecbnh m\u00e0 ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c ho\u1ea1t \u0111\u1ed9ng n\u00e0o c\u00f2n l\u00e3i sau khi b\u00f9 tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 minh h\u1ecda (s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh): n\u0103m 2023, C\u00f4ng ty A c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i l\u1ed7 2 t\u1ef7 \u0111\u1ed3ng, ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng \u01b0u \u0111\u00e3i l\u00e3i 5 t\u1ef7 \u0111\u1ed3ng. C\u00f4ng ty A b\u00f9 tr\u1eeb 2 t\u1ef7 l\u1ed7 v\u00e0o thu nh\u1eadp th\u01b0\u01a1ng m\u1ea1i. Ph\u1ea7n c\u00f2n l\u1ea1i 3 t\u1ef7 \u0111\u1ed3ng thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i, n\u00ean \u00e1p thu\u1ebf su\u1ea5t c\u1ee7a ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>L\u1ed7 c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc \u0111\u01b0\u1ee3c chuy\u1ec3n theo th\u1ee9 t\u1ef1 n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n \u0111\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f2n l\u1ed7 c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc. Nguy\u00ean v\u0103n nh\u01b0 sau:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Tr\u01b0\u1eddng h\u1ee3p trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc, C\u00f4ng ty \u0111ang b\u1ecb l\u1ed7 (n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n chuy\u1ec3n l\u1ed7) th\u00ec C\u00f4ng ty ph\u1ea3i chuy\u1ec3n l\u1ed7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu nh\u1eadp. N\u1ebfu C\u00f4ng ty kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c l\u1ed7 c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng th\u00ec C\u00f4ng ty chuy\u1ec3n l\u1ed7 v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN tr\u01b0\u1edbc sau \u0111\u00f3 v\u1eabn c\u00f2n l\u1ed7 th\u00ec chuy\u1ec3n v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN (kh\u00f4ng bao g\u1ed3m thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt).&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 hai t\u00ecnh hu\u1ed1ng c\u1ea7n ph\u00e2n bi\u1ec7t:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c l\u1ed7 c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng:<\/b><span style=\"font-weight: 400;\"> chuy\u1ec3n l\u1ed7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu nh\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c l\u1ed7:<\/b><span style=\"font-weight: 400;\"> chuy\u1ec3n v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN tr\u01b0\u1edbc. N\u1ebfu v\u1eabn c\u00f2n l\u1ed7 th\u00ec m\u1edbi chuy\u1ec3n v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft l\u00e0 kho\u1ea3n l\u1ed7 ph\u1ea3i <\/span><b>c\u00f2n trong th\u1eddi h\u1ea1n chuy\u1ec3n l\u1ed7<\/b><span style=\"font-weight: 400;\">. L\u01b0u \u00fd, \u1edf \u0111o\u1ea1n h\u01b0\u1edbng d\u1eabn chuy\u1ec3n l\u1ed7 n\u00e0y, c\u00f4ng v\u0103n li\u1ec7t k\u00ea kho\u1ea3n lo\u1ea1i tr\u1eeb l\u00e0 &#8220;chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n&#8221;, kh\u00e1c v\u1edbi \u0111o\u1ea1n b\u00f9 tr\u1eeb ph\u00eda tr\u00ean c\u00f3 th\u00eam c\u1ee5m &#8220;ch\u1ebf bi\u1ebfn&#8221;. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n g\u1ed1c khi \u00e1p d\u1ee5ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>K\u1ef3 t\u00ednh thu\u1ebf 2025 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u1ed7 theo quy \u0111\u1ecbnh n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025, c\u00f4ng v\u0103n c\u0103n c\u1ee9 Lu\u1eadt s\u1ed1 67\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP. C\u00e1ch di\u1ec5n \u0111\u1ea1t trong c\u00f4ng v\u0103n c\u0169ng thay \u0111\u1ed5i theo.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nguy\u00ean v\u0103n h\u01b0\u1edbng d\u1eabn k\u1ef3 2025<\/b><\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;\u0110\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh b\u1ecb l\u1ed7 th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 l\u1ed7 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 thu nh\u1eadp do C\u00f4ng ty t\u1ef1 l\u1ef1a ch\u1ecdn (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP). Ph\u1ea7n thu nh\u1eadp c\u00f2n l\u1ea1i sau khi b\u00f9 tr\u1eeb \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f2n thu nh\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 7 Lu\u1eadt s\u1ed1 67\/2025\/QH15.&#8221;<\/span><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh k\u1ef3 2025 c\u00f3 g\u00ec kh\u00e1c so v\u1edbi k\u1ef3 2022-2024?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7t hai \u0111o\u1ea1n h\u01b0\u1edbng d\u1eabn c\u1ea1nh nhau, c\u00f3 th\u1ec3 th\u1ea5y m\u1ed9t s\u1ed1 kh\u00e1c bi\u1ec7t v\u1ec1 c\u00e1ch tr\u00ecnh b\u00e0y:<\/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>Ti\u00eau ch\u00ed<\/b><\/td>\n<td style=\"text-align: center;\"><b>K\u1ef3 2022-2024<\/b><\/td>\n<td style=\"text-align: center;\"><b>K\u1ef3 2025<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 9 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 7 Lu\u1eadt s\u1ed1 67\/2025\/QH15<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng b\u00f9 tr\u1eeb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng \u01b0u \u0111\u00e3i, ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u01b0u \u0111\u00e3i, thu nh\u1eadp kh\u00e1c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh b\u1ecb l\u1ed7 v\u00e0 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 thu nh\u1eadp<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quy\u1ec1n l\u1ef1a ch\u1ecdn<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty l\u1ef1a ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu nh\u1eadp<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty t\u1ef1 l\u1ef1a ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu nh\u1eadp<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Li\u1ec7t k\u00ea c\u1ee5 th\u1ec3: chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, quy\u1ec1n tham gia d\u1ef1 \u00e1n, quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">D\u1eabn chi\u1ebfu kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t ph\u1ea7n c\u00f2n l\u1ea1i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t c\u1ee7a ho\u1ea1t \u0111\u1ed9ng c\u00f2n thu nh\u1eadp<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f2n thu nh\u1eadp<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n kh\u00f4ng li\u1ec7t k\u00ea n\u1ed9i dung c\u1ee7a kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ecdc tr\u1ef1c ti\u1ebfp hai kho\u1ea3n n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3n thu nh\u1eadp n\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb, thay v\u00ec m\u1eb7c \u0111\u1ecbnh \u00e1p d\u1ee5ng danh m\u1ee5c lo\u1ea1i tr\u1eeb c\u1ee7a giai \u0111o\u1ea1n c\u0169.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p n\u00ean ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng n\u00e0o \u0111\u1ec3 b\u00f9 tr\u1eeb?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n trao quy\u1ec1n l\u1ef1a ch\u1ecdn cho doanh nghi\u1ec7p. Tuy nhi\u00ean, l\u1ef1a ch\u1ecdn n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, v\u00ec ph\u1ea7n thu nh\u1eadp c\u00f2n l\u1ea1i ch\u1ecbu thu\u1ebf su\u1ea5t c\u1ee7a ho\u1ea1t \u0111\u1ed9ng c\u00f2n thu nh\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng n\u00ean l\u1eadp b\u1ea3ng t\u00ednh so s\u00e1nh \u00edt nh\u1ea5t hai ph\u01b0\u01a1ng \u00e1n tr\u01b0\u1edbc khi ch\u1ed1t t\u1edd khai. Nguy\u00ean t\u1eafc th\u1ef1c d\u1ee5ng l\u00e0 \u01b0u ti\u00ean b\u00f9 l\u1ed7 v\u00e0o ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu\u1ebf su\u1ea5t cao h\u01a1n, \u0111\u1ec3 ph\u1ea7n c\u00f2n l\u1ea1i ch\u1ecbu thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n, mi\u1ec5n l\u00e0 ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 c\u00e1ch t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam h\u1ee3p ph\u00e1p, d\u1ef1a ho\u00e0n to\u00e0n v\u00e0o quy\u1ec1n l\u1ef1a ch\u1ecdn m\u00e0 v\u0103n b\u1ea3n cho ph\u00e9p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>L\u1ed7 c\u00e1c n\u0103m 2022-2025 \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m 2026 ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n th\u1ee9 hai c\u1ee7a c\u00f4ng v\u0103n x\u1eed l\u00fd t\u00ecnh hu\u1ed1ng doanh nghi\u1ec7p l\u1ed7 li\u00ean ti\u1ebfp nhi\u1ec1u n\u0103m. \u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng kh\u00e1 ph\u1ed5 bi\u1ebfn \u1edf doanh nghi\u1ec7p m\u1edbi \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111ang m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nguy\u00ean v\u0103n h\u01b0\u1edbng d\u1eabn chuy\u1ec3n l\u1ed7<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Tr\u01b0\u1eddng h\u1ee3p sau khi C\u00f4ng ty quy\u1ebft to\u00e1n thu\u1ebf TNDN t\u1eeb n\u0103m 2022 \u0111\u1ebfn 2025 \u0111\u1ec1u b\u1ecb l\u1ed7 th\u00ec C\u00f4ng ty \u0111\u01b0\u1ee3c chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c s\u1ed1 l\u1ed7 c\u1ee7a t\u1eebng n\u0103m v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u0103m 2026. Th\u1eddi gian chuy\u1ec3n l\u1ed7 t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7 theo nguy\u00ean t\u1eafc chuy\u1ec3n l\u1ed7 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.&#8221;<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ba nguy\u00ean t\u1eafc r\u00fat ra t\u1eeb C\u00f4ng v\u0103n 3668\/VLO-QLDN1<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u0103n c\u1ee9 l\u00e0 s\u1ed1 quy\u1ebft to\u00e1n:<\/b><span style=\"font-weight: 400;\"> l\u1ed7 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh &#8220;sau khi C\u00f4ng ty quy\u1ebft to\u00e1n thu\u1ebf TNDN&#8221;, kh\u00f4ng ph\u1ea3i s\u1ed1 l\u1ed7 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c:<\/b><span style=\"font-weight: 400;\"> s\u1ed1 l\u1ed7 c\u1ee7a t\u1eebng n\u0103m \u0111\u01b0\u1ee3c chuy\u1ec3n to\u00e0n b\u1ed9, li\u00ean t\u1ee5c v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u0103m 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi h\u1ea1n t\u1ed1i \u0111a 05 n\u0103m:<\/b><span style=\"font-weight: 400;\"> t\u00ednh li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7, theo \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>H\u1ea1n cu\u1ed1i chuy\u1ec3n l\u1ed7 c\u1ee7a t\u1eebng n\u0103m l\u00e0 n\u0103m n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng nguy\u00ean t\u1eafc 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7, c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/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>N\u0103m ph\u00e1t sinh l\u1ed7<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u0103m b\u1eaft \u0111\u1ea7u chuy\u1ec3n<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u0103m cu\u1ed1i c\u00f9ng \u0111\u01b0\u1ee3c chuy\u1ec3n<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2030<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2024<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2029<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2023<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2024<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2028<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2022<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2023<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2027<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng tr\u00ean cho th\u1ea5y l\u1ed7 n\u0103m 2022 ch\u1ec9 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn h\u1ebft n\u0103m 2027. N\u1ebfu thu nh\u1eadp n\u0103m 2026 v\u00e0 2027 kh\u00f4ng \u0111\u1ee7 b\u00f9, ph\u1ea7n l\u1ed7 c\u00f2n l\u1ea1i c\u1ee7a n\u0103m 2022 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp n\u1eefa.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 chuy\u1ec3n l\u1ed7 th\u1ef1c t\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 minh h\u1ecda (s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh): C\u00f4ng ty B l\u1ed7 theo quy\u1ebft to\u00e1n n\u0103m 2022 l\u00e0 1 t\u1ef7 \u0111\u1ed3ng, n\u0103m 2023 l\u00e0 800 tri\u1ec7u, n\u0103m 2024 l\u00e0 500 tri\u1ec7u, n\u0103m 2025 l\u00e0 300 tri\u1ec7u. N\u0103m 2026, C\u00f4ng ty B c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf 2 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n: 1 t\u1ef7 + 800 tri\u1ec7u + 500 tri\u1ec7u + 300 tri\u1ec7u = 2,6 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp n\u0103m 2026 ch\u1ec9 \u0111\u1ee7 b\u00f9 2 t\u1ef7 \u0111\u1ed3ng, n\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf n\u0103m 2026 b\u1eb1ng 0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f2n 600 tri\u1ec7u \u0111\u1ed3ng l\u1ed7 ch\u01b0a chuy\u1ec3n h\u1ebft, ti\u1ebfp t\u1ee5c chuy\u1ec3n sang c\u00e1c n\u0103m sau n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n c\u1ee7a t\u1eebng n\u0103m l\u1ed7.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi theo d\u00f5i, n\u00ean ghi nh\u1eadn l\u1ed7 theo t\u1eebng n\u0103m ph\u00e1t sinh. C\u00e1ch l\u00e0m n\u00e0y gi\u00fap bi\u1ebft ch\u00ednh x\u00e1c kho\u1ea3n l\u1ed7 n\u00e0o s\u1eafp h\u1ebft h\u1ea1n, tr\u00e1nh m\u1ea5t quy\u1ec1n chuy\u1ec3n l\u1ed7.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>L\u00e3i ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf TNDN hi\u1ec7n nay l\u00e0 bao nhi\u00eau?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh n\u1ed9i dung C\u00f4ng v\u0103n 3668\/VLO-QLDN1, doanh nghi\u1ec7p c\u1ea7n n\u1eafm m\u1ee9c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p (th\u01b0\u1eddng g\u1ecdi l\u00e0 l\u00e3i ch\u1eadm n\u1ed9p) <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">thu\u1ebf TNDN<\/span><\/a><span style=\"font-weight: 400;\">. C\u0103n c\u1ee9 l\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 16 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nguy\u00ean v\u0103n kho\u1ea3n 2 \u0110i\u1ec1u 16 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/b><\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;\u0110i\u1ec1u 16. X\u1eed l\u00fd \u0111\u1ed1i v\u1edbi vi\u1ec7c ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">[&#8230;]<\/span><\/p>\n<p><span style=\"font-weight: 400;\">1. M\u1ee9c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 th\u1eddi gian t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a) M\u1ee9c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p b\u1eb1ng 0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c ch\u1eadm n\u1ed9p do c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd thu v\u00e0 0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p do c\u01a1 quan h\u1ea3i quan qu\u1ea3n l\u00fd thu;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">b) Th\u1eddi gian t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.&#8221;<\/span><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf TNDN<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee9c t\u00ednh:<\/b><span style=\"font-weight: 400;\"> 0,03%\/ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi gian t\u00ednh:<\/b><span style=\"font-weight: 400;\"> th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng th\u1ee9c:<\/b><span style=\"font-weight: 400;\"> Ti\u1ec1n ch\u1eadm n\u1ed9p = S\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p x 0,03% x S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, l\u00e3i ch\u1eadm n\u1ed9p (ti\u1ec1n ch\u1eadm n\u1ed9p) \u0111\u1ed1i v\u1edbi thu\u1ebf TNDN \u0111\u01b0\u1ee3c t\u00ednh v\u1edbi m\u1ee9c 0,03%\/ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 minh h\u1ecda (s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh): doanh nghi\u1ec7p chuy\u1ec3n l\u1ed7 v\u01b0\u1ee3t th\u1eddi h\u1ea1n, b\u1ecb x\u00e1c \u0111\u1ecbnh thi\u1ebfu 200 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf TNDN, ch\u1eadm n\u1ed9p 100 ng\u00e0y. Ti\u1ec1n ch\u1eadm n\u1ed9p l\u00e0 200.000.000 x 0,03% x 100 = 6.000.000 \u0111\u1ed3ng. S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p c\u1ee5 th\u1ec3 ph\u1ea3i x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 th\u1eddi gian t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 7 \u0110i\u1ec1u 14 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb thi\u1ec7t h\u1ea1i v\u1eadt ch\u1ea5t, g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ea3n xu\u1ea5t, kinh doanh do g\u1eb7p tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i ng\u1eebng ho\u1ea1t \u0111\u1ed9ng do di d\u1eddi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t, kinh doanh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gia h\u1ea1n n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh. Vi\u1ec7c gia h\u1ea1n n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t kh\u00f4ng d\u1eabn \u0111\u1ebfn \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i quy\u1ebft \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u00f3 l\u1ee3i cho doanh nghi\u1ec7p n\u1eb1m \u1edf c\u00e2u cu\u1ed1i c\u1ee7a kho\u1ea3n n\u00e0y: &#8220;Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u01b0\u1ee3c gia h\u1ea1n trong th\u1eddi gian gia h\u1ea1n.&#8221;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n l\u01b0u \u00fd: vi\u1ec7c gia h\u1ea1n ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 14 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 n\u00eau tr\u00ean.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p r\u1ee7i ro g\u00ec khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 3668\/VLO-QLDN1?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn r\u00f5 r\u00e0ng kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 \u00e1p d\u1ee5ng s\u1ebd d\u1ec5 d\u00e0ng. Qua c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n v\u00e0 r\u00e0 so\u00e1t quy\u1ebft to\u00e1n, \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m c\u1ee7a MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y c\u00e1c sai s\u00f3t d\u01b0\u1edbi \u0111\u00e2y l\u1eb7p l\u1ea1i kh\u00e1 th\u01b0\u1eddng xuy\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 1: D\u00f9ng s\u1ed1 l\u1ed7 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n thay cho s\u1ed1 l\u1ed7 quy\u1ebft to\u00e1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n n\u00eau r\u00f5 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n l\u00e0 l\u1ed7 &#8220;sau khi C\u00f4ng ty quy\u1ebft to\u00e1n thu\u1ebf TNDN&#8221;. Th\u1ebf nh\u01b0ng nhi\u1ec1u k\u1ebf to\u00e1n l\u1ea5y lu\u00f4n l\u1ee3i nhu\u1eadn \u00e2m tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 chuy\u1ec3n l\u1ed7.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00ec sao sai:<\/b><span style=\"font-weight: 400;\"> l\u1ed7 k\u1ebf to\u00e1n ch\u01b0a lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, n\u00ean th\u01b0\u1eddng l\u1edbn h\u01a1n l\u1ed7 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1eadu qu\u1ea3:<\/b><span style=\"font-weight: 400;\"> chuy\u1ec3n l\u1ed7 v\u01b0\u1ee3t s\u1ed1 \u0111\u01b0\u1ee3c ph\u00e9p, b\u1ecb truy thu thu\u1ebf v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed1i chi\u1ebfu s\u1ed1 l\u1ed7 chuy\u1ec3n v\u1edbi ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n c\u1ee7a t\u1eebng n\u0103m.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 2: \u00c1p nh\u1ea7m danh m\u1ee5c lo\u1ea1i tr\u1eeb gi\u1eefa hai giai \u0111o\u1ea1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ef3 2022-2024 c\u00f3 danh m\u1ee5c lo\u1ea1i tr\u1eeb li\u1ec7t k\u00ea c\u1ee5 th\u1ec3. K\u1ef3 2025 l\u1ea1i d\u1eabn chi\u1ebfu kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00ec sao sai:<\/b><span style=\"font-weight: 400;\"> k\u1ebf to\u00e1n quen d\u00f9ng danh m\u1ee5c c\u0169 cho c\u1ea3 n\u0103m 2025, ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> l\u1eadp ri\u00eang b\u1ea3ng b\u00f9 tr\u1eeb cho t\u1eebng k\u1ef3, ghi r\u00f5 c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a t\u1eebng k\u1ef3 ngay tr\u00ean b\u1ea3ng t\u00ednh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 3: Kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c l\u1ed7 c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n cho ph\u00e9p doanh nghi\u1ec7p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c l\u1ed7 th\u00ec chuy\u1ec3n v\u00e0o ho\u1ea1t \u0111\u1ed9ng \u01b0u \u0111\u00e3i tr\u01b0\u1edbc. Tuy v\u1eady, theo kinh nghi\u1ec7m th\u1ef1c t\u1ebf, vi\u1ec7c kh\u00f4ng theo d\u00f5i ri\u00eang th\u01b0\u1eddng l\u00e0m doanh nghi\u1ec7p m\u1ea5t th\u1ebf ch\u1ee7 \u0111\u1ed9ng khi gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00ec sao quan tr\u1ecdng:<\/b><span style=\"font-weight: 400;\"> th\u1ee9 t\u1ef1 chuy\u1ec3n l\u1ed7 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ph\u1ea7n thu nh\u1eadp c\u00f2n l\u1ea1i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u01b0u \u0111\u00e3i, t\u1eeb \u0111\u00f3 \u1ea3nh h\u01b0\u1edfng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n doanh thu, chi ph\u00ed theo t\u1eebng ho\u1ea1t \u0111\u1ed9ng ngay t\u1eeb \u0111\u1ea7u k\u1ef3, c\u00f3 ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed chung \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n h\u00f3a.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 4: \u0110\u1ec3 l\u1ed7 n\u0103m 2022 h\u1ebft h\u1ea1n m\u00e0 kh\u00f4ng hay bi\u1ebft<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1ed7 n\u0103m 2022 ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn h\u1ebft n\u0103m 2027. Doanh nghi\u1ec7p kh\u00f4ng theo d\u00f5i theo t\u1eebng n\u0103m ph\u00e1t sinh d\u1ec5 b\u1ecf l\u1ee1 th\u1eddi h\u1ea1n n\u00e0y.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> l\u1eadp b\u1ea3ng theo d\u00f5i l\u1ed7 theo t\u1eebng n\u0103m, c\u00f3 c\u1ed9t &#8220;n\u0103m cu\u1ed1i \u0111\u01b0\u1ee3c chuy\u1ec3n&#8221; v\u00e0 c\u1eadp nh\u1eadt sau m\u1ed7i k\u1ef3 quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 5: Xem c\u00f4ng v\u0103n c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd tr\u1ef1c ti\u1ebfp<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3668\/VLO-QLDN1 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a Thu\u1ebf t\u1ec9nh V\u0129nh Long, n\u1ed9i dung \u0111\u01b0\u1ee3c vi\u1ebft cho tr\u01b0\u1eddng h\u1ee3p &#8220;C\u00f4ng ty&#8221; c\u1ee5 th\u1ec3. Doanh nghi\u1ec7p \u1edf \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c c\u00f3 th\u1ec3 tham kh\u1ea3o nguy\u00ean t\u1eafc, nh\u01b0ng c\u0103n c\u1ee9 \u00e1p d\u1ee5ng v\u1eabn l\u00e0 Lu\u1eadt s\u1ed1 67\/2025\/QH15, Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC cho c\u00e1c k\u1ef3 t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, c\u00e1ch an to\u00e0n l\u00e0 d\u00f9ng c\u00f4ng v\u0103n l\u00e0m t\u00e0i li\u1ec7u \u0111\u1ed1i chi\u1ebfu, c\u00f2n h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh n\u00ean vi\u1ec7n d\u1eabn tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u kho\u1ea3n c\u1ee7a lu\u1eadt, ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kinh nghi\u1ec7m x\u1eed l\u00fd t\u1ed1i \u01b0u t\u1eeb g\u00f3c nh\u00ecn ki\u1ec3m to\u00e1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network cho b\u00e0i to\u00e1n b\u00f9 tr\u1eeb v\u00e0 chuy\u1ec3n l\u1ed7 th\u01b0\u1eddng g\u1ed3m b\u1ed1n b\u01b0\u1edbc:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t l\u1ed7 l\u0169y k\u1ebf:<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed1i chi\u1ebfu s\u1ed1 l\u1ed7 tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n c\u00e1c n\u0103m 2022-2025, lo\u1ea1i b\u1ecf kho\u1ea3n l\u1ed7 \u0111\u00e3 h\u1ebft h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e2n t\u00e1ch theo ho\u1ea1t \u0111\u1ed9ng:<\/b><span style=\"font-weight: 400;\"> x\u00e1c \u0111\u1ecbnh l\u1ed7, l\u00e3i c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng \u01b0u \u0111\u00e3i, kh\u00f4ng \u01b0u \u0111\u00e3i v\u00e0 c\u00e1c kho\u1ea3n lo\u1ea1i tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u00f4 ph\u1ecfng ph\u01b0\u01a1ng \u00e1n b\u00f9 tr\u1eeb:<\/b><span style=\"font-weight: 400;\"> so s\u00e1nh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo t\u1eebng ph\u01b0\u01a1ng \u00e1n l\u1ef1a ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng b\u00f9 tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh:<\/b><span style=\"font-weight: 400;\"> l\u01b0u b\u1ea3ng t\u00ednh, c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn li\u00ean quan \u0111\u1ec3 s\u1eb5n s\u00e0ng khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ed1t kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c t\u00ecm k\u1ebd h\u1edf. N\u00f3 n\u1eb1m \u1edf vi\u1ec7c hi\u1ec3u \u0111\u00fang quy\u1ec1n l\u1ef1a ch\u1ecdn m\u00e0 v\u0103n b\u1ea3n cho ph\u00e9p v\u00e0 ch\u1ee9ng minh \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u0111\u00f3 b\u1eb1ng s\u1ed1 li\u1ec7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>K\u1ebft lu\u1eadn<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3668\/VLO-QLDN1 gi\u00fap doanh nghi\u1ec7p ph\u00e2n \u0111\u1ecbnh r\u00f5 hai giai \u0111o\u1ea1n: k\u1ef3 2022-2024 b\u00f9 tr\u1eeb theo kho\u1ea3n 9 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC, k\u1ef3 2025 b\u00f9 tr\u1eeb theo Lu\u1eadt s\u1ed1 67\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP. L\u1ed7 theo quy\u1ebft to\u00e1n c\u00e1c n\u0103m 2022-2025 \u0111\u01b0\u1ee3c chuy\u1ec3n to\u00e0n b\u1ed9, li\u00ean t\u1ee5c v\u00e0o n\u0103m 2026, trong gi\u1edbi h\u1ea1n 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7. \u00c1p d\u1ee5ng \u0111\u00fang gi\u00fap doanh nghi\u1ec7p tr\u00e1nh truy thu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf t\u1ea1i MAN &#8211; Master Accountant Network<\/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;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/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;\">D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf<\/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;\">D\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf<\/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;\">D\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf<\/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;\">D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT<\/span><\/a><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Th\u00f4ng tin li\u00ean h\u1ec7 d\u1ecbch v\u1ee5 t\u1ea1i MAN &#8211; Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 &#8211; 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/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 Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/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;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> &#8211; S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN &#8211; Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 3668\/VLO-QLDN1<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 3668\/VLO-QLDN1 do c\u01a1 quan n\u00e0o ban h\u00e0nh, v\u00e0o ng\u00e0y n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n do Thu\u1ebf t\u1ec9nh V\u0129nh Long ban h\u00e0nh ng\u00e0y 23\/10\/2026, h\u01b0\u1edbng d\u1eabn b\u00f9 tr\u1eeb thu nh\u1eadp ch\u1ecbu thu\u1ebf, x\u00e1c \u0111\u1ecbnh l\u1ed7 v\u00e0 chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>L\u1ed7 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i c\u00f3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u01b0u \u0111\u00e3i kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. V\u1edbi k\u1ef3 2022-2024, l\u1ed7 ho\u1ea1t \u0111\u1ed9ng \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u01b0u \u0111\u00e3i v\u00e0 thu nh\u1eadp kh\u00e1c (ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i), do c\u00f4ng ty l\u1ef1a ch\u1ecdn. Kh\u00f4ng \u00e1p d\u1ee5ng v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Sau khi b\u00f9 tr\u1eeb, ph\u1ea7n thu nh\u1eadp c\u00f2n l\u1ea1i ch\u1ecbu thu\u1ebf su\u1ea5t n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ecbu thu\u1ebf su\u1ea5t c\u1ee7a ho\u1ea1t \u0111\u1ed9ng c\u00f2n thu nh\u1eadp. K\u1ef3 2022-2024 c\u0103n c\u1ee9 kho\u1ea3n 9 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC. K\u1ef3 2025 c\u0103n c\u1ee9 kho\u1ea3n 3 \u0110i\u1ec1u 7 Lu\u1eadt s\u1ed1 67\/2025\/QH15.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>L\u1ed7 c\u00e1c n\u0103m 2022-2025 c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n h\u1ebft v\u00e0o n\u0103m 2026 kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c s\u1ed1 l\u1ed7 c\u1ee7a t\u1eebng n\u0103m v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u0103m 2026, n\u1ebfu c\u00e1c n\u0103m \u0111\u00f3 \u0111\u1ec1u l\u1ed7 theo quy\u1ebft to\u00e1n. Th\u1eddi gian chuy\u1ec3n l\u1ed7 kh\u00f4ng qu\u00e1 05 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7, theo \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c l\u1ed7 c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng th\u00ec chuy\u1ec3n l\u1ed7 th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chuy\u1ec3n l\u1ed7 v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN tr\u01b0\u1edbc. N\u1ebfu v\u1eabn c\u00f2n l\u1ed7 th\u00ec chuy\u1ec3n v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i, tr\u1eeb c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 3668\/VLO-QLDN1 do Thu\u1ebf t\u1ec9nh V\u0129nh Long ban h\u00e0nh ng\u00e0y 23\/10\/2026 h\u01b0\u1edbng d\u1eabn b\u00f9 tr\u1eeb thu nh\u1eadp ch\u1ecbu thu\u1ebf, x\u00e1c \u0111\u1ecbnh l\u1ed7 v\u00e0 chuy\u1ec3n l\u1ed7 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) cho c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb n\u0103m 2022 \u0111\u1ebfn n\u0103m 2025, v\u00e0 vi\u1ec7c chuy\u1ec3n l\u1ed7 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u0103m 2026. C\u00f4ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8653,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,3],"tags":[],"class_list":["post-8650","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-tndn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8650","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=8650"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8650\/revisions"}],"predecessor-version":[{"id":8655,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8650\/revisions\/8655"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8653"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8650"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8650"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}