{"id":8729,"date":"2026-11-03T11:53:29","date_gmt":"2026-11-03T04:53:29","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8729"},"modified":"2026-11-03T11:53:29","modified_gmt":"2026-11-03T04:53:29","slug":"thue-tndn-tam-nop","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/thue-tndn-tam-nop\/","title":{"rendered":"Khi n\u1ed9p thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd 4\/2026 c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1ea3m 30% thu\u1ebf TNDN lu\u00f4n kh\u00f4ng?"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/khi-nop-thue-tndn-tam-nop-quy-4-2026-co-duoc-ap-dung-giam-30-thue-tndn-luon-khong-544219-235423.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Khi n\u1ed9p thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd 4\/2026 c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1ea3m 30% thu\u1ebf TNDN lu\u00f4n kh\u00f4ng<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 c\u00e2u h\u1ecfi nhi\u1ec1u k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf \u0111ang \u0111\u1eb7t ra trong nh\u1eefng tu\u1ea7n cu\u1ed1i n\u0103m. <\/span><a href=\"https:\/\/luatvietnam.vn\/thue\/nghi-dinh-398-2026-nd-cp-quy-dinh-chi-tiet-giam-thue-thu-nhap-ca-nhan-va-doanh-nghiep-453738-d1.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> cho ph\u00e9p gi\u1ea3m 30% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 v\u00e0 n\u0103m 2027 cho doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c c\u00f3 doanh thu h\u1eb1ng n\u0103m kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng. \u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 kho\u1ea3n gi\u1ea3m n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u1ef1 x\u00e1c \u0111\u1ecbnh ngay khi t\u1ea1m n\u1ed9p h\u1eb1ng qu\u00fd, kh\u00f4ng b\u1eaft bu\u1ed9c ch\u1edd \u0111\u1ebfn quy\u1ebft to\u00e1n n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ednh t\u1eeb ng\u00e0y 02\/11\/2026, doanh nghi\u1ec7p c\u00f2n 90 ng\u00e0y \u0111\u1ebfn h\u1ea1n t\u1ea1m n\u1ed9p qu\u00fd 4\/2026 l\u00e0 ng\u00e0y 31\/01\/2027, theo \u0110i\u1ec1u 24 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c252\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">. \u00c1p d\u1ee5ng \u0111\u00fang, doanh nghi\u1ec7p gi\u1ea3m ngay s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p. \u00c1p d\u1ee5ng sai, \u0111\u1eb7c bi\u1ec7t khi doanh thu th\u1ef1c t\u1ebf v\u01b0\u1ee3t 10 t\u1ef7 \u0111\u1ed3ng, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf thi\u1ebfu v\u00e0 b\u1ecb x\u1eed l\u00fd ti\u1ec1n ch\u1eadm n\u1ed9p. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u0103n c\u1ee9 ph\u00e1p l\u00fd, c\u00e1ch t\u00ednh v\u00e0 c\u00e1c l\u01b0u \u00fd 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 khi n\u1ed9p thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd 4\/2026 c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1ea3m 30% thu\u1ebf TNDN lu\u00f4n kh\u00f4ng?<\/b><\/h2>\n<figure id=\"attachment_8732\" aria-describedby=\"caption-attachment-8732\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8732\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Tom-tat-trong-tam-ve-khi-nop-thue-TNDN-tam-nop-quy-4_2026-co-duoc-ap-dung-giam-30-thue-TNDN-luon-khong.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 khi n\u1ed9p thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd 4\/2026 c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1ea3m 30% thu\u1ebf TNDN lu\u00f4n kh\u00f4ng?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Tom-tat-trong-tam-ve-khi-nop-thue-TNDN-tam-nop-quy-4_2026-co-duoc-ap-dung-giam-30-thue-TNDN-luon-khong.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Tom-tat-trong-tam-ve-khi-nop-thue-TNDN-tam-nop-quy-4_2026-co-duoc-ap-dung-giam-30-thue-TNDN-luon-khong-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Tom-tat-trong-tam-ve-khi-nop-thue-TNDN-tam-nop-quy-4_2026-co-duoc-ap-dung-giam-30-thue-TNDN-luon-khong-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Tom-tat-trong-tam-ve-khi-nop-thue-TNDN-tam-nop-quy-4_2026-co-duoc-ap-dung-giam-30-thue-TNDN-luon-khong-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Tom-tat-trong-tam-ve-khi-nop-thue-TNDN-tam-nop-quy-4_2026-co-duoc-ap-dung-giam-30-thue-TNDN-luon-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8732\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 khi n\u1ed9p thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd 4\/2026 c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1ea3m 30% thu\u1ebf TNDN lu\u00f4n kh\u00f4ng?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3m 30% khi t\u1ea1m n\u1ed9p thu\u1ebf TNDN qu\u00fd 4\/2026 l\u00e0 vi\u1ec7c doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m ngay khi t\u1ea1m n\u1ed9p thu\u1ebf qu\u00fd, theo \u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP.<\/span><\/p>\n<ul style=\"text-align: justify;\">\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;\"> gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i t\u1ea1m n\u1ed9p ngay trong qu\u00fd, thay v\u00ec n\u1ed9p \u0111\u1ee7 r\u1ed3i ch\u1edd quy\u1ebft to\u00e1n.<\/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, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, d\u1ef1 ki\u1ebfn doanh thu n\u0103m 2026 <\/span><b>kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f55\u65f6\u9700\u8981\uff1f<\/b><span style=\"font-weight: 400;\"> khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p qu\u00fd 4\/2026, h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t <\/span><b>ng\u00e0y 31\/01\/2027<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro c\u1ea7n bi\u1ebft:<\/b><span style=\"font-weight: 400;\"> n\u1ebfu doanh thu th\u1ef1c t\u1ebf v\u01b0\u1ee3t 10 t\u1ef7 \u0111\u1ed3ng, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf thi\u1ebfu v\u00e0 x\u1eed l\u00fd ti\u1ec1n ch\u1eadm n\u1ed9p theo kho\u1ea3n 3 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Khi n\u1ed9p thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd 4 2026 c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1ea3m 30% thu\u1ebf TNDN lu\u00f4n kh\u00f4ng?<\/b><\/h2>\n<figure id=\"attachment_8730\" aria-describedby=\"caption-attachment-8730\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8730\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Khi-nop-thue-TNDN-tam-nop-quy-4-2026-co-duoc-ap-dung-giam-30-thue-TNDN-luon-khong.jpg\" alt=\"Khi n\u1ed9p thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd 4 2026 c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1ea3m 30% thu\u1ebf TNDN lu\u00f4n kh\u00f4ng?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Khi-nop-thue-TNDN-tam-nop-quy-4-2026-co-duoc-ap-dung-giam-30-thue-TNDN-luon-khong.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Khi-nop-thue-TNDN-tam-nop-quy-4-2026-co-duoc-ap-dung-giam-30-thue-TNDN-luon-khong-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Khi-nop-thue-TNDN-tam-nop-quy-4-2026-co-duoc-ap-dung-giam-30-thue-TNDN-luon-khong-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Khi-nop-thue-TNDN-tam-nop-quy-4-2026-co-duoc-ap-dung-giam-30-thue-TNDN-luon-khong-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Khi-nop-thue-TNDN-tam-nop-quy-4-2026-co-duoc-ap-dung-giam-30-thue-TNDN-luon-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8730\" class=\"wp-caption-text\">Khi n\u1ed9p thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd 4 2026 c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1ea3m 30% thu\u1ebf TNDN lu\u00f4n kh\u00f4ng?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u tr\u1ea3 l\u1eddi ng\u1eafn g\u1ecdn l\u00e0 <\/span><b>\u6709<\/b><span style=\"font-weight: 400;\">. Doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn doanh thu n\u0103m 2026 kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m ngay khi t\u1ea1m n\u1ed9p thu\u1ebf TNDN qu\u00fd 4\/2026. \u0110i\u1ec1u ki\u1ec7n \u0111i k\u00e8m l\u00e0 d\u1ef1 b\u00e1o doanh thu ph\u1ea3i c\u00f3 c\u01a1 s\u1edf, v\u00ec doanh nghi\u1ec7p t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ebfu doanh thu th\u1ef1c t\u1ebf v\u01b0\u1ee3t ng\u01b0\u1ee1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00e0o cho ph\u00e9p gi\u1ea3m 30% thu\u1ebf TNDN n\u0103m 2026?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Gi\u1ea3m 30% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 v\u00e0 n\u0103m 2027 \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam c\u00f3 m\u1ee9c doanh thu h\u1eb1ng n\u0103m c\u1ee7a n\u0103m 2026, n\u0103m 2027 kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch th\u1ef1c hi\u1ec7n khi t\u1ea1m n\u1ed9p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;4. K\u00ea khai gi\u1ea3m thu\u1ebf<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a) Doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn doanh thu trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026, n\u0103m 2027 n\u1ebfu kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng th\u00ec t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m khi t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p h\u1eb1ng qu\u00fd.&#8221;<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, c\u01a1 ch\u1ebf \u1edf \u0111\u00e2y l\u00e0 <\/span><b>t\u1ef1 x\u00e1c \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\">. C\u01a1 quan thu\u1ebf kh\u00f4ng ra quy\u1ebft \u0111\u1ecbnh gi\u1ea3m cho t\u1eebng doanh nghi\u1ec7p. Doanh nghi\u1ec7p t\u1ef1 \u0111\u00e1nh gi\u00e1 doanh thu d\u1ef1 ki\u1ebfn, t\u1ef1 t\u00ednh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 k\u1ebft qu\u1ea3 \u0111\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u00ec sao kh\u00f4ng c\u1ea7n ch\u1edd \u0111\u1ebfn quy\u1ebft to\u00e1n n\u0103m m\u1edbi \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec quy \u0111\u1ecbnh n\u00eau r\u00f5 vi\u1ec7c t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n &#8220;khi t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p h\u1eb1ng qu\u00fd&#8221;. Qu\u00fd 4\/2026 l\u00e0 m\u1ed9t qu\u00fd t\u1ea1m n\u1ed9p, n\u00ean doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb ngay ph\u1ea7n gi\u1ea3m 30% v\u00e0o s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p c\u1ee7a qu\u00fd n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1ee3i \u00edch th\u1ef1c t\u1ebf r\u1ea5t r\u00f5. Doanh nghi\u1ec7p gi\u1eef l\u1ea1i \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n ngay t\u1eeb th\u00e1ng 01\/2027, thay v\u00ec n\u1ed9p \u0111\u1ee7 r\u1ed3i \u0111\u1ee3i \u0111\u1ebfn k\u1ef3 quy\u1ebft to\u00e1n m\u1edbi x\u1eed l\u00fd s\u1ed1 n\u1ed9p th\u1eeba. V\u1edbi doanh nghi\u1ec7p nh\u1ecf, kho\u1ea3n ti\u1ec1n n\u00e0y th\u01b0\u1eddng \u0111\u1ee7 \u0111\u1ec3 chi tr\u1ea3 m\u1ed9t ph\u1ea7n l\u01b0\u01a1ng, th\u01b0\u1edfng cu\u1ed1i n\u0103m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u1ea7n hi\u1ec3u &#8220;kh\u00f4ng qu\u00e1 10 t\u1ef7&#8221; hay &#8220;d\u01b0\u1edbi 10 t\u1ef7&#8221;?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 b\u00e0i vi\u1ebft di\u1ec5n gi\u1ea3i r\u1eb1ng doanh nghi\u1ec7p c\u00f3 doanh thu &#8220;d\u01b0\u1edbi 10 t\u1ef7&#8221; m\u1edbi \u0111\u01b0\u1ee3c gi\u1ea3m. C\u00e1ch di\u1ec5n gi\u1ea3i n\u00e0y ch\u01b0a s\u00e1t v\u0103n b\u1ea3n. Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP d\u00f9ng c\u1ee5m t\u1eeb <\/span><b>&#8220;kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng&#8221;<\/b><span style=\"font-weight: 400;\">, ngh\u0129a l\u00e0 doanh thu \u0111\u00fang b\u1eb1ng 10 t\u1ef7 \u0111\u1ed3ng v\u1eabn thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c gi\u1ea3m 30% thu\u1ebf TNDN n\u0103m 2026?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo n\u1ed9i dung \u0110i\u1ec1u 3 <\/span><a href=\"https:\/\/xaydungchinhsach.chinhphu.vn\/toan-van-nghi-dinh-398-2026-nd-cp-ve-giam-thue-thu-nhap-ca-nhan-thue-thu-nhap-doanh-nghiep-doi-voi-ca-nhan-va-doanh-nghiep-119261031044659307.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u00e3 tr\u00edch d\u1eabn \u1edf tr\u00ean, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf ph\u1ea3i th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi hai \u0111i\u1ec1u ki\u1ec7n. Doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra t\u1eebng \u0111i\u1ec1u ki\u1ec7n tr\u01b0\u1edbc khi t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m.<\/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>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung theo Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76ee\u7684<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6536\u5165\u95e8\u69db<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Doanh thu h\u1eb1ng n\u0103m c\u1ee7a n\u0103m 2026, n\u0103m 2027 kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c gi\u1ea3m<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">30% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u1ef3 \u00e1p d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">K\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 v\u00e0 n\u0103m 2027<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1ch th\u1ef1c hi\u1ec7n khi t\u1ea1m n\u1ed9p<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m khi t\u1ea1m n\u1ed9p thu\u1ebf TNDN h\u1eb1ng qu\u00fd<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>Doanh thu \u0111\u00fang 10 t\u1ef7 \u0111\u1ed3ng c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><b>C\u00f3.<\/b><span style=\"font-weight: 400;\"> V\u0103n b\u1ea3n d\u00f9ng c\u1ee5m t\u1eeb &#8220;kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng&#8221;. Doanh thu b\u1eb1ng \u0111\u00fang 10 t\u1ef7 \u0111\u1ed3ng v\u1eabn n\u1eb1m trong ng\u01b0\u1ee1ng. Ch\u1ec9 khi t\u1ed5ng doanh thu th\u1ef1c t\u1ebf &#8220;v\u01b0\u1ee3t qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng&#8221; th\u00ec doanh nghi\u1ec7p m\u1edbi kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m, theo \u0111i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u 3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p n\u0103m 2026 \u0111\u01b0\u1ee3c gi\u1ea3m th\u00ec n\u0103m 2027 c\u00f3 t\u1ef1 \u0111\u1ed9ng \u0111\u01b0\u1ee3c gi\u1ea3m kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng t\u1ef1 \u0111\u1ed9ng. Ngh\u1ecb \u0111\u1ecbnh x\u00e9t doanh thu h\u1eb1ng n\u0103m c\u1ee7a t\u1eebng n\u0103m 2026, n\u0103m 2027. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m n\u0103m 2026 v\u1eabn ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i doanh thu d\u1ef1 ki\u1ebfn c\u1ee7a n\u0103m 2027 tr\u01b0\u1edbc khi t\u1ea1m n\u1ed9p c\u00e1c qu\u00fd c\u1ee7a n\u0103m 2027.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh thu \u0111\u1ec3 x\u00e9t ng\u01b0\u1ee1ng 10 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn d\u00f9ng c\u00e1c c\u1ee5m t\u1eeb &#8220;doanh thu h\u1eb1ng n\u0103m&#8221;, &#8220;doanh thu trong k\u1ef3 t\u00ednh thu\u1ebf&#8221; v\u00e0 &#8220;t\u1ed5ng doanh thu th\u1ef1c t\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf&#8221;. C\u00e1ch x\u00e1c \u0111\u1ecbnh chi ti\u1ebft, v\u00ed d\u1ee5 doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng, c\u1ea7n \u0111\u1ed1i chi\u1ebfu to\u00e0n v\u0103n Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP. Doanh nghi\u1ec7p kh\u00f4ng n\u00ean t\u1ef1 suy di\u1ec5n khi ch\u01b0a c\u00f3 c\u0103n c\u1ee9 v\u0103n b\u1ea3n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>H\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf TNDN qu\u00fd 4\/2026 l\u00e0 ng\u00e0y n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1n t\u1ea1m n\u1ed9p <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> qu\u00fd 4\/2026 l\u00e0 <\/span><b>ng\u00e0y 31\/01\/2027<\/b><span style=\"font-weight: 400;\">. Theo quy \u0111\u1ecbnh, t\u1eeb ng\u00e0y 01\/7\/2026, th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf TNDN theo qu\u00fd l\u00e0 ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/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;\">\u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 t\u1ea1m n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c theo qu\u00fd nh\u01b0 sau:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;T\u1ea1m n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c theo qu\u00fd<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p theo qu\u00fd \u0111\u1ed1i v\u1edbi kho\u1ea3n thu\u1ebf, kho\u1ea3n thu kh\u00e1c sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">a) Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">b) L\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2. Th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf, kho\u1ea3n thu kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">3. Ngh\u0129a v\u1ee5 t\u1ea1m n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf, kho\u1ea3n thu kh\u00e1c t\u1ea1m n\u1ed9p h\u1eb1ng qu\u00fd nh\u01b0ng t\u1ed5ng s\u1ed1 thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 04 qu\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 80% s\u1ed1 thu\u1ebf, kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 k\u00ea khai;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p thi\u1ebfu so v\u1edbi s\u1ed1 thu\u1ebf, kho\u1ea3n thu kh\u00e1c ph\u1ea3i t\u1ea1m n\u1ed9p 04 qu\u00fd theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf, kho\u1ea3n thu kh\u00e1c n\u1ed9p thi\u1ebfu k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp theo li\u1ec1n k\u1ec1 c\u1ee7a ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p qu\u00fd 04 \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc c\u1ee7a ng\u00e0y s\u1ed1 ti\u1ec1n c\u00f2n thi\u1ebfu \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai b\u1ed5 sung;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">c) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n thanh tra, ki\u1ec3m tra sau khi doanh nghi\u1ec7p \u0111\u00e3 khai quy\u1ebft to\u00e1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c n\u1ebfu ph\u00e1t hi\u1ec7n t\u0103ng s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p so v\u1edbi s\u1ed1 thu\u1ebf, kho\u1ea3n thu kh\u00e1c doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai quy\u1ebft to\u00e1n th\u00ec vi\u1ec7c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p v\u00e0o qu\u00fd 4\/2026: qu\u00fd ti\u1ebfp theo l\u00e0 qu\u00fd 1\/2027, th\u00e1ng \u0111\u1ea7u c\u1ee7a qu\u00fd n\u00e0y l\u00e0 th\u00e1ng 01\/2027. V\u00ec v\u1eady h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/01\/2027. L\u01b0u \u00fd th\u1ef1c t\u1ebf: ng\u00e0y 31\/01\/2027 r\u01a1i v\u00e0o Ch\u1ee7 nh\u1eadt, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng n\u1ed9p s\u1edbm h\u01a1n \u0111\u1ec3 tr\u00e1nh s\u1ef1 c\u1ed1 h\u1ec7 th\u1ed1ng ho\u1eb7c ng\u00e2n h\u00e0ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh &#8220;kh\u00f4ng th\u1ea5p h\u01a1n 80%&#8221; \u1ea3nh h\u01b0\u1edfng g\u00ec \u0111\u1ebfn t\u1ea1m n\u1ed9p qu\u00fd 4?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u00fd 4 l\u00e0 qu\u00fd cu\u1ed1i c\u00f9ng \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o t\u1ed5ng s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 04 qu\u00fd kh\u00f4ng th\u1ea5p h\u01a1n 80% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m do doanh nghi\u1ec7p t\u1ef1 k\u00ea khai. N\u1ebfu n\u1ed9p thi\u1ebfu, ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh t\u1eeb ng\u00e0y ti\u1ebfp theo li\u1ec1n k\u1ec1 c\u1ee7a h\u1ea1n t\u1ea1m n\u1ed9p qu\u00fd 4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 minh h\u1ecda: s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m 2026 l\u00e0 120 tri\u1ec7u \u0111\u1ed3ng. T\u1ed5ng s\u1ed1 t\u1ea1m n\u1ed9p c\u1ee7a 04 qu\u00fd ph\u1ea3i t\u1ed1i thi\u1ec3u 96 tri\u1ec7u \u0111\u1ed3ng (120 tri\u1ec7u x 80%). N\u1ebfu ba qu\u00fd \u0111\u1ea7u m\u1edbi t\u1ea1m n\u1ed9p 60 tri\u1ec7u \u0111\u1ed3ng, qu\u00fd 4 c\u1ea7n t\u1ea1m n\u1ed9p \u00edt nh\u1ea5t 36 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ec3 kh\u00f4ng ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p theo \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 24.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd 4\/2026 \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd v\u00e0 \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p v\u1edbi s\u1ed1 ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n thu\u1ebf n\u0103m. C\u0103n c\u1ee9 t\u00ednh l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd ho\u1eb7c k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t, kinh doanh qu\u00fd, t\u00f9y doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd vi\u1ebft nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m b kho\u1ea3n 6 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 3 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 91\/2022\/N\u0110-CP, quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (tr\u1eeb thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i; thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 tr\u00ean doanh thu theo t\u1eebng l\u1ea7n ph\u00e1t sinh ho\u1eb7c theo th\u00e1ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y). Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p qu\u00fd (bao g\u1ed3m c\u1ea3 t\u1ea1m ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh n\u01a1i c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00e1c v\u1edbi n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh) v\u00e0 \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p v\u1edbi s\u1ed1 ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p qu\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c di\u1ec7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t, kinh doanh qu\u00fd v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p qu\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 04 qu\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 80% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p thi\u1ebfu so v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i t\u1ea1m n\u1ed9p 04 qu\u00fd th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf n\u1ed9p thi\u1ebfu k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p qu\u00fd 04 \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, nh\u00e0 \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c cho thu\u00ea mua, c\u00f3 thu ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng theo ti\u1ebfn \u0111\u1ed9 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo qu\u00fd theo t\u1ef7 l\u1ec7 1% tr\u00ean s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a b\u00e0n giao c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, nh\u00e0 v\u00e0 ch\u01b0a t\u00ednh v\u00e0o doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong n\u0103m th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng t\u1ed5ng h\u1ee3p v\u00e0o h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m m\u00e0 t\u1ed5ng h\u1ee3p v\u00e0o h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p khi b\u00e0n giao b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ed1i v\u1edbi t\u1eebng ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 d\u1ef1 \u00e1n.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i theo quy \u0111\u1ecbnh tr\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5546\u4e1a <\/span><b>t\u1ef1 x\u00e1c \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\"> s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd, k\u1ec3 c\u1ea3 ph\u1ea7n t\u1ea1m ph\u00e2n b\u1ed5 cho \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh n\u01a1i c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00e1c n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd th\u00ec c\u0103n c\u1ee9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd. Doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n n\u00e0y th\u00ec c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t, kinh doanh qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n h\u1ea1 t\u1ea7ng, nh\u00e0 \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c cho thu\u00ea mua, c\u00f3 thu ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc theo ti\u1ebfn \u0111\u1ed9 th\u00ec t\u1ea1m n\u1ed9p theo t\u1ef7 l\u1ec7 1% tr\u00ean s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd: quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n v\u00e0 ngh\u0129a v\u1ee5 t\u1ea1m n\u1ed9p qu\u00fd hi\u1ec7n \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu hi\u1ec7u l\u1ef1c c\u1ee7a \u0111i\u1ec3m b kho\u1ea3n 6 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd 4\/2026 l\u00e0 g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 t\u00ednh thu\u1ebf TNDN t\u1ea1m t\u00ednh d\u1ef1a tr\u00ean c\u00f4ng th\u1ee9c t\u1ea1i \u0110i\u1ec1u 6 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf TNDN t\u1ea1m t\u00ednh c\u1ee7a qu\u00fd 4\/2026<\/b><span style=\"font-weight: 400;\"> = Thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a qu\u00fd 4\/2026 x Thu\u1ebf su\u1ea5t<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3, theo \u0110i\u1ec1u 7 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a qu\u00fd<\/b><span style=\"font-weight: 400;\"> = Thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a qu\u00fd &#8211; (Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf + C\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n theo quy \u0111\u1ecbnh)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5e94\u7a0e\u6536\u5165<\/b><span style=\"font-weight: 400;\"> = Doanh thu c\u1ee7a qu\u00fd &#8211; C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb + C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c (k\u1ec3 c\u1ea3 thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c \u1edf ngo\u00e0i Vi\u1ec7t Nam)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t TNDN theo \u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 g\u1ed3m c\u00e1c m\u1ee9c 20%, 15%, 17%, 50%, 40%&#8230; Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho m\u00ecnh theo \u0110i\u1ec1u 10 tr\u01b0\u1edbc khi t\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n gi\u1ea3m thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP, s\u1ed1\u00a0 t\u1ea1m n\u1ed9p th\u1ef1c t\u1ebf b\u1eb1ng s\u1ed1 thu\u1ebf t\u1ea1m t\u00ednh tr\u1eeb \u0111i s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m 30% m\u00e0 doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u00ed d\u1ee5: doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn doanh thu 8 t\u1ef7 \u0111\u1ed3ng t\u1ea1m n\u1ed9p qu\u00fd 4\/2026 bao nhi\u00eau?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH A (v\u00ed d\u1ee5 minh h\u1ecda) d\u1ef1 ki\u1ebfn doanh thu n\u0103m 2026 l\u00e0 8 t\u1ef7 \u0111\u1ed3ng. Qu\u00fd 4\/2026 c\u00f4ng ty c\u00f3 doanh thu 2,4 t\u1ef7 \u0111\u1ed3ng, chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb 2,0 t\u1ef7 \u0111\u1ed3ng, kh\u00f4ng c\u00f3 thu nh\u1eadp kh\u00e1c, thu nh\u1eadp mi\u1ec5n thu\u1ebf hay l\u1ed7 k\u1ebft chuy\u1ec3n. Gi\u1ea3 \u0111\u1ecbnh thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng l\u00e0 15%.<\/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>\u76ee\u6807<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5982\u4f55\u8ba1\u7b97<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 ti\u1ec1n (tri\u1ec7u \u0111\u1ed3ng)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf qu\u00fd 4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.400 &#8211; 2.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">400<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u00ednh thu\u1ebf qu\u00fd 4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">400 &#8211; 0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">400<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf TNDN t\u1ea1m t\u00ednh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">400 x 15%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m 30%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60 x 30%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">18<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p qu\u00fd 4\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60 &#8211; 18<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">42<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty A n\u1ed9p 42 tri\u1ec7u \u0111\u1ed3ng ch\u1eadm nh\u1ea5t ng\u00e0y 31\/01\/2027, thay v\u00ec 60 tri\u1ec7u \u0111\u1ed3ng. Kho\u1ea3n 18 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i ngay trong d\u00f2ng ti\u1ec1n. M\u1ee9c thu\u1ebf su\u1ea5t 15% ch\u1ec9 l\u00e0 gi\u1ea3 \u0111\u1ecbnh minh h\u1ecda, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf theo \u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf TNDN 2025.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Doanh thu th\u1ef1c t\u1ebf v\u01b0\u1ee3t 10 t\u1ef7 \u0111\u1ed3ng th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi t\u1ed5ng doanh thu th\u1ef1c t\u1ebf v\u01b0\u1ee3t qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng, doanh nghi\u1ec7p kh\u00f4ng c\u00f2n thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m v\u00e0 ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf thi\u1ebfu. \u0110\u00e2y l\u00e0 r\u1ee7i ro l\u1edbn nh\u1ea5t c\u1ee7a c\u01a1 ch\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean doanh thu d\u1ef1 ki\u1ebfn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP quy \u0111\u1ecbnh nguy\u00ean v\u0103n v\u1ec1 tr\u01b0\u1eddng h\u1ee3p v\u01b0\u1ee3t ng\u01b0\u1ee1ng ra sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;b) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng doanh thu th\u1ef1c t\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf v\u01b0\u1ee3t qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh. Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu so v\u1edbi s\u1ed1 ph\u1ea3i n\u1ed9p v\u00e0 vi\u1ec7c x\u1eed l\u00fd ti\u1ec1n ch\u1eadm n\u1ed9p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai h\u1ec7 qu\u1ea3 doanh nghi\u1ec7p c\u1ea7n n\u1eafm:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf thi\u1ebfu<\/b><span style=\"font-weight: 400;\"> so v\u1edbi s\u1ed1 ph\u1ea3i n\u1ed9p, t\u1ee9c ph\u1ea7n \u0111\u00e3 t\u1ef1 gi\u1ea3m 30% khi t\u1ea1m n\u1ed9p ph\u1ea3i n\u1ed9p l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e<\/b><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo kho\u1ea3n 3 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, \u0111\u00e3 tr\u00edch d\u1eabn nguy\u00ean v\u0103n \u1edf ph\u1ea7n h\u1ea1n n\u1ed9p ph\u00eda tr\u00ean.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 minh h\u1ecda: C\u00f4ng ty B d\u1ef1 ki\u1ebfn doanh thu n\u0103m 2026 l\u00e0 9,5 t\u1ef7 \u0111\u1ed3ng n\u00ean t\u1ef1 gi\u1ea3m 30% khi t\u1ea1m n\u1ed9p c\u1ea3 4 qu\u00fd. Th\u00e1ng 12\/2026, c\u00f4ng ty k\u00fd th\u00eam m\u1ed9t h\u1ee3p \u0111\u1ed3ng l\u1edbn, doanh thu th\u1ef1c t\u1ebf c\u1ea3 n\u0103m l\u00ean 11 t\u1ef7 \u0111\u1ed3ng. Khi \u0111\u00f3 c\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf n\u0103m 2026, ph\u1ea3i n\u1ed9p \u0111\u1ee7 ph\u1ea7n thu\u1ebf \u0111\u00e3 t\u1ef1 gi\u1ea3m v\u00e0 x\u1eed l\u00fd ti\u1ec1n ch\u1eadm n\u1ed9p theo kho\u1ea3n 3 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Khai b\u1ed5 sung ho\u1eb7c b\u1ecb thanh tra l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf th\u00ec ph\u1ea7n t\u0103ng c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m 30% kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><b>C\u00f3, n\u1ebfu doanh nghi\u1ec7p v\u1eabn \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf.<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;c) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026, n\u0103m 2027 ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh, k\u1ebft lu\u1eadn, th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n c\u1ee7a c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p th\u00ec s\u1ed1 thu\u1ebf t\u0103ng th\u00eam \u0111\u01b0\u1ee3c gi\u1ea3m 30% theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y n\u1ebfu doanh nghi\u1ec7p v\u1eabn \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 minh h\u1ecda: sau ki\u1ec3m tra, s\u1ed1 thu\u1ebf TNDN n\u0103m 2026 c\u1ee7a m\u1ed9t doanh nghi\u1ec7p t\u0103ng th\u00eam 50 tri\u1ec7u \u0111\u1ed3ng. Doanh thu sau \u0111i\u1ec1u ch\u1ec9nh v\u1eabn kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng. Ph\u1ea7n t\u0103ng th\u00eam \u0111\u01b0\u1ee3c gi\u1ea3m 30%, t\u1ee9c 15 tri\u1ec7u \u0111\u1ed3ng, doanh nghi\u1ec7p n\u1ed9p th\u00eam 35 tri\u1ec7u \u0111\u1ed3ng. N\u1ebfu sau \u0111i\u1ec1u ch\u1ec9nh doanh thu v\u01b0\u1ee3t 10 t\u1ef7 \u0111\u1ed3ng, doanh nghi\u1ec7p kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u00e0 x\u1eed l\u00fd theo \u0111i\u1ec3m b n\u00eau tr\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Khai b\u1ed5 sung l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec x\u1eed l\u00fd ra sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m d kho\u1ea3n 4 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;d) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026, n\u0103m 2027 ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh, k\u1ebft lu\u1eadn, th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n c\u1ee7a c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p th\u00ec \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u1eafn g\u1ecdn: s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p gi\u1ea3m th\u00ec s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m 30% c\u0169ng \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng. S\u1ed1 ti\u1ec1n n\u1ed9p th\u1eeba (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Chuy\u00ean gia MAN l\u01b0u \u00fd nh\u1eefng r\u1ee7i ro n\u00e0o khi gi\u1ea3m 30% ngay l\u00fac t\u1ea1m n\u1ed9p?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng, nh\u01b0ng c\u0169ng chuy\u1ec3n to\u00e0n b\u1ed9 tr\u00e1ch nhi\u1ec7m v\u1ec1 ph\u00eda doanh nghi\u1ec7p. Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, ph\u1ea7n l\u1edbn <\/span><b>\u7a0e\u52a1\u98ce\u9669<\/b><span style=\"font-weight: 400;\"> trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng n\u1eb1m \u1edf c\u00f4ng th\u1ee9c t\u00ednh, m\u00e0 n\u1eb1m \u1edf kh\u00e2u d\u1ef1 b\u00e1o doanh thu v\u00e0 l\u01b0u h\u1ed3 s\u01a1. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 n\u0103m t\u00ecnh hu\u1ed1ng m\u00e0 \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m c\u1ee7a ch\u00fang t\u00f4i th\u01b0\u1eddng xuy\u00ean g\u1eb7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 1: V\u00ec sao d\u1ef1 b\u00e1o doanh thu c\u1ea3 n\u0103m hay sai \u1edf qu\u00fd 4?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u00fd 4 th\u01b0\u1eddng t\u1eadp trung nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng nghi\u1ec7m thu, giao h\u00e0ng v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n cu\u1ed1i n\u0103m. Doanh nghi\u1ec7p ch\u1ed1t d\u1ef1 b\u00e1o t\u1eeb th\u00e1ng 10 r\u1ea5t d\u1ec5 b\u1ecf s\u00f3t c\u00e1c kho\u1ea3n doanh thu ph\u00e1t sinh trong th\u00e1ng 12.<\/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 doanh nghi\u1ec7p c\u00f3 doanh thu \u0111\u00e3 ghi nh\u1eadn t\u1eeb 8 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean c\u1ea7n r\u00e0 so\u00e1t k\u1ef9 tr\u01b0\u1edbc khi t\u1ef1 gi\u1ea3m. C\u00e1ch l\u00e0m th\u1ef1c t\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp danh s\u00e1ch h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd nh\u01b0ng ch\u01b0a xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1ea1i ng\u00e0y 31\/12\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu doanh thu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u1edbi doanh thu tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 t\u1ef1 gi\u1ea3m khi doanh thu c\u1ea3 n\u0103m \u0111\u00e3 kh\u00e1 r\u00f5, v\u00ec h\u1ea1n t\u1ea1m n\u1ed9p qu\u00fd 4 l\u00e0 ng\u00e0y 31\/01\/2027, sau khi n\u0103m t\u00e0i ch\u00ednh \u0111\u00e3 k\u1ebft th\u00fac.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 2: Hi\u1ec3u sai ng\u01b0\u1ee1ng &#8220;kh\u00f4ng qu\u00e1 10 t\u1ef7&#8221; d\u1eabn \u0111\u1ebfn h\u1eadu qu\u1ea3 g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi hi\u1ec3u nh\u1ea7m l\u00e0 &#8220;d\u01b0\u1edbi 10 t\u1ef7&#8221;, doanh nghi\u1ec7p c\u00f3 doanh thu \u0111\u00fang 10 t\u1ef7 \u0111\u1ed3ng c\u00f3 th\u1ec3 b\u1ecf l\u1ee1 quy\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3m. Chi\u1ec1u ng\u01b0\u1ee3c l\u1ea1i nguy hi\u1ec3m h\u01a1n: doanh nghi\u1ec7p ch\u1ec9 v\u01b0\u1ee3t ng\u01b0\u1ee1ng v\u00e0i tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng v\u1eabn t\u1ef1 gi\u1ea3m. Khi \u0111\u00f3 to\u00e0n b\u1ed9 ph\u1ea7n \u0111\u00e3 gi\u1ea3m ph\u1ea3i n\u1ed9p l\u1ea1i k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 3: \u0110\u00e3 gi\u1ea3m 30% c\u00f3 c\u00f2n ph\u1ea3i lo ng\u01b0\u1ee1ng 80% kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Quy \u0111\u1ecbnh 80% t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u1eabn \u00e1p d\u1ee5ng song song. Nhi\u1ec1u k\u1ebf to\u00e1n t\u1eadp trung t\u00ednh s\u1ed1 \u0111\u01b0\u1ee3c gi\u1ea3m m\u00e0 qu\u00ean ki\u1ec3m tra t\u1ed5ng s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 04 qu\u00fd so v\u1edbi s\u1ed1 ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m t\u1eeb MAN: tr\u01b0\u1edbc khi n\u1ed9p qu\u00fd 4, h\u00e3y \u01b0\u1edbc t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m 2026, nh\u00e2n v\u1edbi 80%, r\u1ed3i tr\u1eeb \u0111i s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p ba qu\u00fd \u0111\u1ea7u. K\u1ebft qu\u1ea3 l\u00e0 m\u1ee9c t\u1ed1i thi\u1ec3u qu\u00fd 4 c\u1ea7n n\u1ed9p \u0111\u1ec3 kh\u00f4ng ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 4: V\u0103n b\u1ea3n d\u1eabn chi\u1ebfu ch\u1ed3ng ch\u00e9o \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh v\u1ec1 t\u1ea1m n\u1ed9p qu\u00fd hi\u1ec7n \u0111\u01b0\u1ee3c n\u00eau \u1edf c\u1ea3 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 6 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 91\/2022\/N\u0110-CP). C\u00e1ch di\u1ec5n \u0111\u1ea1t v\u1ec1 m\u1ed1c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p gi\u1eefa hai v\u0103n b\u1ea3n kh\u00f4ng ho\u00e0n to\u00e0n gi\u1ed1ng nhau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong c\u00e1c cu\u1ed9c <\/span><b>\u5ba1\u8ba1<\/b><span style=\"font-weight: 400;\"> v\u00e0 r\u00e0 so\u00e1t thu\u1ebf, MAN lu\u00f4n \u0111\u1ed1i chi\u1ebfu hi\u1ec7u l\u1ef1c t\u1eebng \u0111i\u1ec1u kho\u1ea3n tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng. Doanh nghi\u1ec7p kh\u00f4ng n\u00ean d\u1ef1a v\u00e0o m\u1ed9t b\u00e0i vi\u1ebft t\u00f3m t\u1eaft duy nh\u1ea5t, k\u1ec3 c\u1ea3 b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 5: Doanh nghi\u1ec7p c\u1ea7n l\u01b0u nh\u1eefng h\u1ed3 s\u01a1 g\u00ec \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi b\u1ecb ki\u1ec3m tra?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec s\u1ed1 gi\u1ea3m do doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh, c\u01a1 quan thu\u1ebf s\u1ebd y\u00eau c\u1ea7u ch\u1ee9ng minh c\u0103n c\u1ee9 khi ki\u1ec3m tra. Doanh nghi\u1ec7p n\u00ean l\u01b0u:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng d\u1ef1 b\u00e1o doanh thu n\u0103m 2026 c\u00f3 ng\u00e0y l\u1eadp v\u00e0 ng\u01b0\u1eddi ph\u00ea duy\u1ec7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng t\u00ednh s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p t\u1eebng qu\u00fd, th\u1ec3 hi\u1ec7n r\u00f5 s\u1ed1 \u0111\u01b0\u1ee3c gi\u1ea3m 30%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd ho\u1eb7c b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh qu\u00fd l\u00e0m c\u0103n c\u1ee9 t\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network l\u00e0 thi\u1ebft l\u1eadp b\u1ed9 h\u1ed3 s\u01a1 n\u00e0y ngay t\u1eeb qu\u00fd \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf. \u0110\u00e2y c\u0169ng l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 <\/span><b>\u4f18\u5316\u8d8a\u5357\u7684\u7a0e\u6536\u6210\u672c<\/b><span style=\"font-weight: 400;\"> m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p, thay v\u00ec ch\u1ea1y theo h\u1ea1n n\u1ed9p cu\u1ed1i n\u0103m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e2u h\u1ecfi khi n\u1ed9p thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd 4 2026 c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1ea3m 30% thu\u1ebf TNDN lu\u00f4n kh\u00f4ng, c\u00e2u tr\u1ea3 l\u1eddi l\u00e0 c\u00f3. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c d\u1ef1 ki\u1ebfn doanh thu n\u0103m 2026 kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m ngay khi t\u1ea1m n\u1ed9p, h\u1ea1n ch\u1eadm nh\u1ea5t ng\u00e0y 31\/01\/2027. \u0110i k\u00e8m quy\u1ec1n l\u1ee3i l\u00e0 tr\u00e1ch nhi\u1ec7m: d\u1ef1 b\u00e1o doanh thu c\u00f3 c\u0103n c\u1ee9, \u0111\u1ea3m b\u1ea3o ng\u01b0\u1ee1ng t\u1ea1m n\u1ed9p 80% v\u00e0 s\u1eb5n s\u00e0ng n\u1ed9p \u0111\u1ee7 s\u1ed1 thi\u1ebfu n\u1ebfu doanh thu th\u1ef1c t\u1ebf v\u01b0\u1ee3t 10 t\u1ef7 \u0111\u1ed3ng.<\/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 gi\u1ea3m 30% thu\u1ebf TNDN khi t\u1ea1m n\u1ed9p qu\u00fd 4\/2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng c\u00e2u h\u1ecfi d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb th\u1eafc m\u1eafc ph\u1ed5 bi\u1ebfn c\u1ee7a k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p xoay quanh v\u1ea5n \u0111\u1ec1 khi n\u1ed9p thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd 4 2026 c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1ea3m 30% thu\u1ebf TNDN lu\u00f4n kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u00f3 ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 xin gi\u1ea3m thu\u1ebf khi t\u1ea1m n\u1ed9p qu\u00fd 4\/2026 kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP, doanh nghi\u1ec7p <\/span><b>t\u1ef1 x\u00e1c \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\"> s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m khi t\u1ea1m n\u1ed9p thu\u1ebf TNDN h\u1eb1ng qu\u00fd. Ph\u1ea7n v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn kh\u00f4ng \u0111\u1eb7t ra th\u1ee7 t\u1ee5c xin ph\u00e9p ri\u00eang.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf TNDN qu\u00fd 4\/2026 l\u00e0 ng\u00e0y n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t ng\u00e0y 31\/01\/2027, theo kho\u1ea3n 2 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. Ng\u00e0y n\u00e0y r\u01a1i v\u00e0o Ch\u1ee7 nh\u1eadt, doanh nghi\u1ec7p n\u00ean n\u1ed9p s\u1edbm.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh thu n\u0103m 2026 \u0111\u00fang 10 t\u1ef7 \u0111\u1ed3ng c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m 30% kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Ngh\u1ecb \u0111\u1ecbnh d\u00f9ng c\u1ee5m t\u1eeb &#8220;kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng&#8221;. Ch\u1ec9 khi t\u1ed5ng doanh thu th\u1ef1c t\u1ebf v\u01b0\u1ee3t qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng th\u00ec m\u1edbi kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110\u00e3 t\u1ef1 gi\u1ea3m 30% m\u00e0 cu\u1ed1i n\u0103m doanh thu v\u01b0\u1ee3t 10 t\u1ef7 \u0111\u1ed3ng th\u00ec sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh, ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu so v\u1edbi s\u1ed1 ph\u1ea3i n\u1ed9p. Ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo kho\u1ea3n 3 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u0103m 2027 doanh nghi\u1ec7p c\u00f3 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c gi\u1ea3m 30% kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3, n\u1ebfu doanh thu n\u0103m 2027 kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng. Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 v\u00e0 n\u0103m 2027, x\u00e9t doanh thu ri\u00eang c\u1ee7a t\u1eebng n\u0103m.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Khi n\u1ed9p thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd 4\/2026 c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1ea3m 30% thu\u1ebf TNDN lu\u00f4n kh\u00f4ng l\u00e0 c\u00e2u h\u1ecfi nhi\u1ec1u k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf \u0111ang \u0111\u1eb7t ra trong nh\u1eefng tu\u1ea7n cu\u1ed1i n\u0103m. Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP cho ph\u00e9p gi\u1ea3m 30% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8731,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-8729","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\/8729","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=8729"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8729\/revisions"}],"predecessor-version":[{"id":8733,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8729\/revisions\/8733"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8731"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8729"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8729"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8729"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}