{"id":8772,"date":"2026-11-10T09:54:51","date_gmt":"2026-11-10T02:54:51","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8772"},"modified":"2026-11-10T09:54:51","modified_gmt":"2026-11-10T02:54:51","slug":"mau-so-03-nghi-dinh-398-2026-nd-cp","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/mau-so-03-nghi-dinh-398-2026-nd-cp\/","title":{"rendered":"M\u1eabu s\u1ed1 03 Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP: Ai d\u00f9ng, khi n\u00e0o?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 03 <\/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;\"> l\u00e0 bi\u1ec3u m\u1eabu m\u00e0 nhi\u1ec1u h\u1ed9 kinh doanh ch\u1ec9 bi\u1ebft \u0111\u1ebfn khi doanh thu \u0111\u00e3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng. Ng\u00e0y 24\/8\/2026, Qu\u1ed1c h\u1ed9i th\u00f4ng qua <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-quyet-43-2026-QH16-giam-thue-thu-nhap-ca-nhan-thue-thu-nhap-doanh-nghiep-doi-voi-ca-nhan-722877.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft 43\/2026\/QH16<\/span><\/a><span style=\"font-weight: 400;\">, gi\u1ea3m 30% s\u1ed1 <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/span><\/a><span style=\"font-weight: 400;\"> ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 v\u00e0 n\u0103m 2027 cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kinh doanh c\u00f3 doanh thu h\u1eb1ng n\u0103m kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng. Ng\u00e0y 29\/10\/2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft, c\u00f3 hi\u1ec7u l\u1ef1c ngay t\u1eeb ng\u00e0y k\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1ea5u ch\u1ed1t n\u1eb1m \u1edf ch\u1eef &#8220;d\u1ef1 ki\u1ebfn&#8221;. C\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c k\u00ea khai gi\u1ea3m thu\u1ebf t\u1eeb \u0111\u1ea7u n\u0103m d\u1ef1a tr\u00ean doanh thu d\u1ef1 ki\u1ebfn, nh\u01b0ng ngh\u0129a v\u1ee5 cu\u1ed1i c\u00f9ng l\u1ea1i t\u00ednh theo doanh thu th\u1ef1c t\u1ebf. Khi doanh thu l\u0169y k\u1ebf v\u01b0\u1ee3t 10 t\u1ef7 \u0111\u1ed3ng, to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf \u0111\u00e3 gi\u1ea3m ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i th\u00f4ng qua M\u1eabu s\u1ed1 03. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, v\u1edbi g\u00f3c nh\u00ecn th\u1ef1c ti\u1ec5n t\u1eeb \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network, gi\u1ea3i th\u00edch ai ph\u1ea3i d\u00f9ng m\u1eabu n\u00e0y, n\u1ed9p khi n\u00e0o v\u00e0 c\u00e1ch tr\u00e1nh c\u00e1c r\u1ee7i ro thu\u1ebf th\u01b0\u1eddng g\u1eb7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 m\u1eabu s\u1ed1 03 Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP<\/b><\/h2>\n<figure id=\"attachment_8775\" aria-describedby=\"caption-attachment-8775\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8775\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Tom-tat-trong-tam-ve-mau-so-03-Nghi-dinh-398_2026_ND-CP.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 m\u1eabu s\u1ed1 03 Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Tom-tat-trong-tam-ve-mau-so-03-Nghi-dinh-398_2026_ND-CP.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Tom-tat-trong-tam-ve-mau-so-03-Nghi-dinh-398_2026_ND-CP-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Tom-tat-trong-tam-ve-mau-so-03-Nghi-dinh-398_2026_ND-CP-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Tom-tat-trong-tam-ve-mau-so-03-Nghi-dinh-398_2026_ND-CP-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Tom-tat-trong-tam-ve-mau-so-03-Nghi-dinh-398_2026_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8775\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 m\u1eabu s\u1ed1 03 Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 03 Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP l\u00e0 t\u1edd khai &#8220;\u0110i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh&#8221;, ban h\u00e0nh t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP ng\u00e0y 29\/10\/2026.<\/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;\"> k\u00ea khai n\u1ed9p b\u1ed5 sung s\u1ed1 thu\u1ebf TNCN \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m 30% khi kh\u00f4ng c\u00f2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n gi\u1ea3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u00c1p d\u1ee5ng cho ai:<\/b><span style=\"font-weight: 400;\"> h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf TNCN theo Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 nh\u01b0ng t\u1ed5ng doanh thu th\u1ef1c t\u1ebf trong n\u0103m v\u01b0\u1ee3t 10 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khi n\u00e0o c\u1ea7n:<\/b><span style=\"font-weight: 400;\"> n\u1ed9p k\u00e8m t\u1edd khai 01\/CNKD, 01\/B\u0110S, c\u00f9ng h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 ph\u00e1t sinh doanh thu l\u0169y k\u1ebf t\u00ednh t\u1eeb \u0111\u1ea7u n\u0103m tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> s\u1ed1 thu\u1ebf n\u1ed9p b\u1ed5 sung kh\u00f4ng b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>M\u1eabu s\u1ed1 03 Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP l\u00e0 g\u00ec v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u1eb1m \u1edf \u0111\u00e2u?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u \u0111\u00fang bi\u1ec3u m\u1eabu, c\u1ea7n \u0111\u1eb7t n\u00f3 trong chu\u1ed7i v\u0103n b\u1ea3n t\u1eeb Qu\u1ed1c h\u1ed9i xu\u1ed1ng Ch\u00ednh ph\u1ee7. M\u1eabu s\u1ed1 03 kh\u00f4ng \u0111\u1ee9ng \u0111\u1ed9c l\u1eadp. N\u00f3 l\u00e0 c\u00f4ng c\u1ee5 &#8220;\u0111\u1ea3o ng\u01b0\u1ee3c&#8221; \u01b0u \u0111\u00e3i khi \u0111i\u1ec1u ki\u1ec7n doanh thu kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c \u0111\u00e1p \u1ee9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Chu\u1ed7i v\u0103n b\u1ea3n ph\u00e1p l\u00fd li\u00ean quan<\/b><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"width: 19.2448%; text-align: center;\"><b>V\u0103n b\u1ea3n<\/b><\/td>\n<td style=\"width: 14.4517%; text-align: center;\"><b>Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"width: 65.65%; text-align: center;\"><b>N\u1ed9i dung li\u00ean quan<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.2448%; text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft 43\/2026\/QH16<\/span><\/td>\n<td style=\"width: 14.4517%; text-align: center;\"><span style=\"font-weight: 400;\">24\/8\/2026<\/span><\/td>\n<td style=\"width: 65.65%; text-align: left;\"><span style=\"font-weight: 400;\">Gi\u1ea3m 30% thu\u1ebf TNCN, thu\u1ebf TNDN ph\u1ea3i n\u1ed9p k\u1ef3 t\u00ednh thu\u1ebf 2026, 2027 v\u1edbi doanh thu h\u1eb1ng n\u0103m kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng; hi\u1ec7u l\u1ef1c t\u1eeb 24\/8\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.2448%; text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 14.4517%; text-align: center;\"><span style=\"font-weight: 400;\">29\/10\/2026<\/span><\/td>\n<td style=\"width: 65.65%; text-align: left;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft Ngh\u1ecb quy\u1ebft 43\/2026\/QH16; ban h\u00e0nh M\u1eabu s\u1ed1 01, 02, 03; hi\u1ec7u l\u1ef1c t\u1eeb 29\/10\/2026, \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf 2026, 2027<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.2448%; text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 14.4517%; text-align: center;\"><span style=\"font-weight: 400;\">05\/3\/2026<\/span><\/td>\n<td style=\"width: 65.65%; text-align: left;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh; \u0110i\u1ec1u 4, \u0110i\u1ec1u 5 l\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh thu<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.2448%; text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 14.4517%; text-align: center;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td style=\"width: 65.65%; text-align: left;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>M\u1eabu s\u1ed1 03 \u0111\u01b0\u1ee3c Ph\u1ee5 l\u1ee5c Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP m\u00f4 t\u1ea3 ra sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ean g\u1ecdi v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c ghi ngay d\u01b0\u1edbi ti\u00eau \u0111\u1ec1 bi\u1ec3u m\u1eabu. Tr\u00edch nguy\u00ean v\u0103n Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><b>M\u1eabu s\u1ed1 03:<\/b><span style=\"font-weight: 400;\"> &#8220;\u0110i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh (K\u00e8m theo t\u1edd khai 01\/CNKD, 01\/B\u0110S, \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf TNCN theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb quy\u1ebft s\u1ed1 43\/2026\/QH16 nh\u01b0ng t\u1ed5ng doanh thu th\u1ef1c t\u1ebf v\u01b0\u1ee3t 10 t\u1ef7 \u0111\u1ed3ng v\u00e0 ph\u1ea3i n\u1ed9p b\u1ed5 sung s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m)&#8221;<\/span><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u kho\u1ea3n n\u00e0o quy \u0111\u1ecbnh ngh\u0129a v\u1ee5 k\u00ea khai M\u1eabu s\u1ed1 03?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 k\u00ea khai n\u1eb1m t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP. Tr\u00edch nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;\u0110i\u1ec1u 2. Gi\u1ea3m 30% s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 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 t\u1eeb kinh doanh c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa 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<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8230;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">1. K\u00ea khai gi\u1ea3m thu\u1ebf<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8230;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">c) C\u0103n c\u1ee9 t\u1ed5ng doanh thu th\u1ef1c t\u1ebf c\u1ee7a to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u00e1 nh\u00e2n kinh doanh x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p v\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c gi\u1ea3m theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng doanh thu th\u1ef1c t\u1ebf trong n\u0103m v\u01b0\u1ee3t qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y v\u00e0 ph\u1ea3i n\u1ed9p b\u1ed5 sung s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m, k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh theo M\u1eabu s\u1ed1 03 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 n\u1ed9p c\u00f9ng h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 ph\u00e1t sinh doanh thu l\u0169y k\u1ebf t\u00ednh t\u1eeb \u0111\u1ea7u n\u0103m tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng. S\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p b\u1ed5 sung do x\u00e1c \u0111\u1ecbnh l\u1ea1i \u0111i\u1ec1u ki\u1ec7n gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a k\u1ef3 ph\u00e1t sinh doanh thu l\u0169y k\u1ebf tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8230;&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb quy \u0111\u1ecbnh tr\u00ean, c\u00f3 th\u1ec3 r\u00fat ra ba \u00fd ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh quy\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3m l\u00e0 <\/span><b>t\u1ed5ng doanh thu th\u1ef1c t\u1ebf c\u1ee7a to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u1ea3i doanh thu c\u1ee7a m\u1ed9t \u0111\u1ecba \u0111i\u1ec3m hay m\u1ed9t ho\u1ea1t \u0111\u1ed9ng ri\u00eang l\u1ebb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u01b0\u1ee3t 10 t\u1ef7 \u0111\u1ed3ng th\u00ec m\u1ea5t to\u00e0n b\u1ed9 m\u1ee9c gi\u1ea3m c\u1ee7a n\u0103m \u0111\u00f3 v\u00e0 ph\u1ea3i n\u1ed9p l\u1ea1i s\u1ed1 \u0111\u00e3 gi\u1ea3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n n\u1ed9p b\u1ed5 sung \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p, nh\u01b0ng ch\u1ec9 t\u00ednh \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Ai ph\u1ea3i s\u1eed d\u1ee5ng M\u1eabu s\u1ed1 03 Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP v\u00e0 n\u1ed9p v\u00e0o l\u00fac n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_8773\" aria-describedby=\"caption-attachment-8773\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8773\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Ai-phai-su-dung-Mau-so-03-Nghi-dinh-398_2026_ND-CP-va-nop-vao-luc-nao.jpg\" alt=\"Ai ph\u1ea3i s\u1eed d\u1ee5ng M\u1eabu s\u1ed1 03 Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP v\u00e0 n\u1ed9p v\u00e0o l\u00fac n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Ai-phai-su-dung-Mau-so-03-Nghi-dinh-398_2026_ND-CP-va-nop-vao-luc-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Ai-phai-su-dung-Mau-so-03-Nghi-dinh-398_2026_ND-CP-va-nop-vao-luc-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Ai-phai-su-dung-Mau-so-03-Nghi-dinh-398_2026_ND-CP-va-nop-vao-luc-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Ai-phai-su-dung-Mau-so-03-Nghi-dinh-398_2026_ND-CP-va-nop-vao-luc-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Ai-phai-su-dung-Mau-so-03-Nghi-dinh-398_2026_ND-CP-va-nop-vao-luc-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8773\" class=\"wp-caption-text\">Ai ph\u1ea3i s\u1eed d\u1ee5ng M\u1eabu s\u1ed1 03 Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP v\u00e0 n\u1ed9p v\u00e0o l\u00fac n\u00e0o?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi h\u1ed9 kinh doanh \u0111\u1ec1u c\u1ea7n quan t\u00e2m \u0111\u1ebfn M\u1eabu s\u1ed1 03. Bi\u1ec3u m\u1eabu ch\u1ec9 ph\u00e1t sinh khi h\u1ed9i \u0111\u1ee7 hai \u0111i\u1ec1u ki\u1ec7n: \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf v\u00e0 doanh thu th\u1ef1c t\u1ebf v\u01b0\u1ee3t ng\u01b0\u1ee1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>&#8220;C\u00e1 nh\u00e2n kinh doanh&#8221; theo Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP g\u1ed3m nh\u1eefng ai?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng. Tr\u00edch nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;1. Vi\u1ec7c gi\u1ea3m thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, bao g\u1ed3m c\u1ea3 c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp h\u1ed9 kinh doanh ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c c\u00e1c th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh \u1ee7y quy\u1ec1n l\u00e0m ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u00e1 nh\u00e2n kinh doanh).&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i d\u00f9ng M\u1eabu s\u1ed1 03 l\u00e0 c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c ph\u1ea1m vi tr\u00ean, \u0111\u1ed3ng th\u1eddi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m 30% thu\u1ebf TNCN theo Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 (t\u1ef1 k\u00ea khai qua M\u1eabu s\u1ed1 01, ho\u1eb7c \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb, khai thay, n\u1ed9p thay gi\u1ea3m qua M\u1eabu s\u1ed1 02).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 t\u1ed5ng doanh thu th\u1ef1c t\u1ebf trong n\u0103m v\u01b0\u1ee3t qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\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 theo v\u0103n b\u1ea3n n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP kh\u00f4ng t\u1ef1 \u0111\u1eb7t ra c\u00e1ch t\u00ednh doanh thu m\u1edbi. Kho\u1ea3n 3 \u0110i\u1ec1u 2 d\u1eabn chi\u1ebfu sang Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP. Tr\u00edch nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;3. Doanh thu n\u0103m l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4, \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 141\/2026\/N\u0110-CP).&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 chi ti\u1ebft d\u1ec5 b\u1ecb b\u1ecf qua. K\u1ebf to\u00e1n ph\u1ea3i \u00e1p d\u1ee5ng \u0111\u00fang quy t\u1eafc ghi nh\u1eadn doanh thu c\u1ee7a <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-68-2026-ND-CP-chinh-sach-thue-va-quan-ly-thue-doi-voi-ho-kinh-doanh-ca-nhan-kinh-doanh-685358.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">, k\u1ec3 c\u1ea3 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu (tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n sau).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u1eabu s\u1ed1 03 \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0o v\u00e0 k\u00e8m h\u1ed3 s\u01a1 g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m n\u1ed9p g\u1eafn v\u1edbi k\u1ef3 khai thu\u1ebf, kh\u00f4ng ph\u1ea3i cu\u1ed1i n\u0103m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ef3 n\u1ed9p:<\/b><span style=\"font-weight: 400;\"> k\u1ef3 ph\u00e1t sinh doanh thu l\u0169y k\u1ebf t\u00ednh t\u1eeb \u0111\u1ea7u n\u0103m tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00ecnh th\u1ee9c:<\/b><span style=\"font-weight: 400;\"> n\u1ed9p c\u00f9ng h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1edd khai \u0111i k\u00e8m:<\/b><span style=\"font-weight: 400;\"> theo ti\u00eau \u0111\u1ec1 bi\u1ec3u m\u1eabu, M\u1eabu s\u1ed1 03 k\u00e8m theo t\u1edd khai 01\/CNKD, 01\/B\u0110S.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ef3 t\u00ednh thu\u1ebf ghi tr\u00ean m\u1eabu:<\/b><span style=\"font-weight: 400;\"> ch\u1ec9 ti\u00eau [01] ghi &#8220;Qu\u00fd \u2026 n\u0103m\u2026\/6 th\u00e1ng\u2026 n\u0103m\u2026&#8221;.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, doanh thu l\u0169y k\u1ebf v\u01b0\u1ee3t 10 t\u1ef7 \u0111\u1ed3ng trong qu\u00fd 3 th\u00ec M\u1eabu s\u1ed1 03 \u0111i c\u00f9ng h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00fd 3. Ch\u1edd \u0111\u1ebfn quy\u1ebft to\u00e1n n\u0103m m\u1edbi x\u1eed l\u00fd l\u00e0 c\u00e1ch l\u00e0m kh\u00f4ng kh\u1edbp v\u1edbi quy \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>M\u1eabu s\u1ed1 03 g\u1ed3m nh\u1eefng ch\u1ec9 ti\u00eau n\u00e0o v\u00e0 \u0111i\u1ec1n ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bi\u1ec3u m\u1eabu g\u1ed3m 17 ch\u1ec9 ti\u00eau, chia th\u00e0nh ba nh\u00f3m: th\u00f4ng tin k\u1ef3 khai, th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 b\u1ea3ng s\u1ed1 li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y li\u1ec7t k\u00ea \u0111\u00fang t\u00ean ch\u1ec9 ti\u00eau theo Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m th\u00f4ng tin chung<\/b><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ch\u1ec9 ti\u00eau<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung tr\u00ean m\u1eabu<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[01]<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K\u1ef3 t\u00ednh thu\u1ebf: Qu\u00fd \u2026 n\u0103m\u2026\/6 th\u00e1ng\u2026 n\u0103m\u2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[02]<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u1ea7n \u0111\u1ea7u<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[03]<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1ed5 sung l\u1ea7n th\u1ee9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[04]<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[05]<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[06]<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf (n\u1ebfu c\u00f3)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[07]<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 thu\u1ebf (c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[08]<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf: S\u1ed1, Ng\u00e0y<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m s\u1ed1 li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh<\/b><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ch\u1ec9 ti\u00eau<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u1ed9t tr\u00ean m\u1eabu<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[09]<\/span><\/td>\n<td><span style=\"font-weight: 400;\">STT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[10]<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[11]<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ecba \u0111i\u1ec3m kinh doanh: M\u00e3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[12]<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ecba \u0111i\u1ec3m kinh doanh: T\u00ean \u0111\u1ecba \u0111i\u1ec3m kinh doanh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[13]<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nh\u00f3m ng\u00e0nh ngh\u1ec1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[14]<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf TNCN \u0111\u00e3 k\u00ea khai gi\u1ea3m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[15]<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p do kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[16]<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng c\u1ed9ng c\u1ed9t [14]<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[17]<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng c\u1ed9ng c\u1ed9t [15]<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c chia th\u00e0nh hai ph\u1ea7n ri\u00eang:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ea7n A:<\/b><span style=\"font-weight: 400;\"> &#8220;H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u1ef1 k\u00ea khai trong n\u0103m&#8221;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ea7n B:<\/b><span style=\"font-weight: 400;\"> &#8220;T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb, khai thay, n\u1ed9p thay trong n\u0103m&#8221;.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c t\u00e1ch hai ph\u1ea7n n\u00e0y r\u1ea5t quan tr\u1ecdng. S\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m c\u00f3 th\u1ec3 \u0111\u1ebfn t\u1eeb hai ngu\u1ed3n: do ch\u00ednh c\u00e1 nh\u00e2n k\u00ea khai qua M\u1eabu s\u1ed1 01, ho\u1eb7c do b\u00ean kh\u1ea5u tr\u1eeb, khai thay, n\u1ed9p thay \u0111\u00e3 gi\u1ea3m qua M\u1eabu s\u1ed1 02. Khi v\u01b0\u1ee3t ng\u01b0\u1ee1ng, c\u1ea3 hai ngu\u1ed3n \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ghi ch\u00fa ch\u00ednh th\u1ee9c v\u1ec1 ch\u1ec9 ti\u00eau [10] v\u00e0 [13]<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n ghi ch\u00fa d\u01b0\u1edbi bi\u1ec3u m\u1eabu quy \u0111\u1ecbnh n\u1ed9i dung hai ch\u1ec9 ti\u00eau ph\u00e2n lo\u1ea1i. Tr\u00edch nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;- Ch\u1ec9 ti\u00eau [10]: bao g\u1ed3m c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau: Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh; ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00e1c; ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n; ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p; ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi; ho\u1ea1t \u0111\u1ed9ng c\u00e1 nh\u00e2n h\u1ee3p t\u00e1c kinh doanh v\u1edbi t\u1ed5 ch\u1ee9c.<\/span><\/p>\n<p style=\"text-align: justify;\">&#8211; Ch\u1ec9 ti\u00eau [13]: bao g\u1ed3m c\u00e1c nh\u00f3m ng\u00e0nh ngh\u1ec1: Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1; ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m; ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p; ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi; ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n; ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a; d\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u; ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n tr\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n; s\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u; ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p s\u1ea3n ph\u1ea9m n\u1ed9i dung th\u00f4ng tin s\u1ed1 v\u1ec1 gi\u1ea3i tr\u00ed, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed, phim s\u1ed1, \u1ea3nh s\u1ed1, nh\u1ea1c s\u1ed1, qu\u1ea3ng c\u00e1o s\u1ed1; ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c.&#8221;<\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c b\u01b0\u1edbc l\u1eadp M\u1eabu s\u1ed1 03 trong th\u1ef1c t\u1ebf<\/b><\/h3>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh k\u1ef3 khai thu\u1ebf m\u00e0 doanh thu l\u0169y k\u1ebf t\u1eeb \u0111\u1ea7u n\u0103m l\u1ea7n \u0111\u1ea7u v\u01b0\u1ee3t 10 t\u1ef7 \u0111\u1ed3ng; ghi v\u00e0o ch\u1ec9 ti\u00eau [01].<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eadp h\u1ee3p to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf TNCN \u0111\u00e3 k\u00ea khai gi\u1ea3m trong n\u0103m theo t\u1eebng ho\u1ea1t \u0111\u1ed9ng, t\u1eebng \u0111\u1ecba \u0111i\u1ec3m, t\u1eebng nh\u00f3m ng\u00e0nh ngh\u1ec1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi c\u00e1c d\u00f2ng t\u1ef1 k\u00ea khai v\u00e0o ph\u1ea7n A; ghi c\u00e1c d\u00f2ng do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb, khai thay, n\u1ed9p thay v\u00e0o ph\u1ea7n B.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1n c\u1ed9t [14] (s\u1ed1 \u0111\u00e3 k\u00ea khai gi\u1ea3m) v\u00e0 c\u1ed9t [15] (s\u1ed1 ph\u1ea3i n\u1ed9p do kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m); c\u1ed9ng t\u1ed5ng t\u1ea1i [16], [17].<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd cam \u0111oan v\u00e0 n\u1ed9p k\u00e8m t\u1edd khai 01\/CNKD ho\u1eb7c 01\/B\u0110S c\u1ee7a k\u1ef3 \u0111\u00f3.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t sau khi n\u1ed9p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1nh d\u1ea5u ch\u1ec9 ti\u00eau [03] &#8220;B\u1ed5 sung l\u1ea7n th\u1ee9&#8221; thay v\u00ec [02] &#8220;L\u1ea7n \u0111\u1ea7u&#8221;.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u00c1p d\u1ee5ng M\u1eabu s\u1ed1 03 Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP trong t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_8774\" aria-describedby=\"caption-attachment-8774\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8774\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Ap-dung-Mau-so-03-Nghi-dinh-398_2026_ND-CP-trong-tinh-huong-thuc-te-nhu-the-nao.jpg\" alt=\"\u00c1p d\u1ee5ng M\u1eabu s\u1ed1 03 Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP trong t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf nh\u01b0 th\u1ebf n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Ap-dung-Mau-so-03-Nghi-dinh-398_2026_ND-CP-trong-tinh-huong-thuc-te-nhu-the-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Ap-dung-Mau-so-03-Nghi-dinh-398_2026_ND-CP-trong-tinh-huong-thuc-te-nhu-the-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Ap-dung-Mau-so-03-Nghi-dinh-398_2026_ND-CP-trong-tinh-huong-thuc-te-nhu-the-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Ap-dung-Mau-so-03-Nghi-dinh-398_2026_ND-CP-trong-tinh-huong-thuc-te-nhu-the-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Ap-dung-Mau-so-03-Nghi-dinh-398_2026_ND-CP-trong-tinh-huong-thuc-te-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8774\" class=\"wp-caption-text\">\u00c1p d\u1ee5ng M\u1eabu s\u1ed1 03 Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP trong t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u00fd thuy\u1ebft s\u1ebd r\u00f5 h\u01a1n khi \u0111\u1eb7t v\u00e0o m\u1ed9t h\u1ed3 s\u01a1 c\u1ee5 th\u1ec3. C\u00e1c con s\u1ed1 d\u01b0\u1edbi \u0111\u00e2y l\u00e0 gi\u1ea3 \u0111\u1ecbnh \u0111\u1ec3 minh h\u1ecda c\u01a1 ch\u1ebf, kh\u00f4ng ph\u1ea3n \u00e1nh thu\u1ebf su\u1ea5t c\u1ee7a m\u1ed9t ng\u00e0nh ngh\u1ec1 c\u1ee5 th\u1ec3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u00ed d\u1ee5: h\u1ed9 kinh doanh v\u01b0\u1ee3t ng\u01b0\u1ee1ng \u1edf qu\u00fd 3<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh A b\u00e1n v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng, k\u00ea khai theo qu\u00fd. \u0110\u1ea7u n\u0103m 2026, ch\u1ee7 h\u1ed9 d\u1ef1 ki\u1ebfn doanh thu kho\u1ea3ng 9 t\u1ef7 \u0111\u1ed3ng n\u00ean \u0111\u00e3 k\u00ea khai gi\u1ea3m thu\u1ebf theo M\u1eabu s\u1ed1 01.<\/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>K\u1ef3<\/b><\/td>\n<td style=\"text-align: center;\"><b>Doanh thu l\u0169y k\u1ebf (gi\u1ea3 \u0111\u1ecbnh)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc gi\u1ea3m<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 thu\u1ebf \u0111\u00e3 k\u00ea khai gi\u1ea3m 30%<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u00fd 1\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2,6 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">18 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u00fd 2\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5,9 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">70 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">21 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u00fd 3\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,4 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">75 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do m\u1ed9t h\u1ee3p \u0111\u1ed3ng l\u1edbn ph\u00e1t sinh, doanh thu l\u0169y k\u1ebf v\u01b0\u1ee3t 10 t\u1ef7 \u0111\u1ed3ng \u1edf qu\u00fd 3. Theo \u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP, h\u1ed9 A x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m 30% cho n\u0103m 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp M\u1eabu s\u1ed1 03, ghi k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 3\/2026, k\u00ea khai s\u1ed1 \u0111\u00e3 gi\u1ea3m c\u1ee7a qu\u00fd 1 v\u00e0 qu\u00fd 2 l\u00e0 39 tri\u1ec7u \u0111\u1ed3ng v\u00e0o ph\u1ea7n A; s\u1ed1 ph\u1ea3i n\u1ed9p b\u1ed5 sung t\u01b0\u01a1ng \u1ee9ng l\u00e0 39 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p M\u1eabu s\u1ed1 03 c\u00f9ng h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00fd 3\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu n\u1ed9p \u0111\u1ee7 trong th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00fd 3, kho\u1ea3n 39 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c hi\u1ec3u th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m mang t\u00ednh h\u1ed7 tr\u1ee3 c\u1ee7a ch\u00ednh s\u00e1ch. C\u00e2u cu\u1ed1i \u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 2 n\u00eau r\u00f5 s\u1ed1 thu\u1ebf n\u1ed9p b\u1ed5 sung do x\u00e1c \u0111\u1ecbnh l\u1ea1i \u0111i\u1ec1u ki\u1ec7n gi\u1ea3m thu\u1ebf &#8220;kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a k\u1ef3 ph\u00e1t sinh doanh thu l\u0169y k\u1ebf tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u ch\u1eef ch\u1ec9 gi\u1edbi h\u1ea1n vi\u1ec7c mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ebfn m\u1ed1c th\u1eddi h\u1ea1n n\u00e0y. Theo c\u00e1ch hi\u1ec3u c\u1ee7a ch\u00fang t\u00f4i, n\u1ebfu kho\u1ea3n b\u1ed5 sung \u0111\u01b0\u1ee3c n\u1ed9p sau m\u1ed1c \u0111\u00f3, vi\u1ec7c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p s\u1ebd th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh chung c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. V\u00ec v\u1eady, x\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ef3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1 nh\u00e2n kinh doanh kh\u00e1c doanh nghi\u1ec7p \u1edf \u0111i\u1ec3m n\u00e0o khi v\u01b0\u1ee3t ng\u01b0\u1ee1ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP x\u1eed l\u00fd hai nh\u00f3m theo hai c\u00e1ch kh\u00e1c nhau. So s\u00e1nh d\u01b0\u1edbi \u0111\u00e2y gi\u00fap k\u1ebf to\u00e1n v\u1eeba ph\u1ee5 tr\u00e1ch h\u1ed9 kinh doanh v\u1eeba ph\u1ee5 tr\u00e1ch doanh nghi\u1ec7p tr\u00e1nh \u00e1p d\u1ee5ng nh\u1ea7m.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 22.3675%;\"><b>Ti\u00eau ch\u00ed<\/b><\/td>\n<td style=\"text-align: center; width: 40.7407%;\"><b>C\u00e1 nh\u00e2n kinh doanh (\u0110i\u1ec1u 2)<\/b><\/td>\n<td style=\"text-align: center; width: 36.1656%;\"><b>Doanh nghi\u1ec7p (\u0110i\u1ec1u 3)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.3675%;\"><span style=\"font-weight: 400;\">C\u00e1ch gi\u1ea3m trong n\u0103m<\/span><\/td>\n<td style=\"width: 40.7407%;\"><span style=\"font-weight: 400;\">K\u00ea khai theo M\u1eabu s\u1ed1 01 (ho\u1eb7c b\u00ean kh\u1ea5u tr\u1eeb, khai thay d\u00f9ng M\u1eabu s\u1ed1 02)<\/span><\/td>\n<td style=\"width: 36.1656%;\"><span style=\"font-weight: 400;\">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<tr>\n<td style=\"width: 22.3675%;\"><span style=\"font-weight: 400;\">Khi doanh thu th\u1ef1c t\u1ebf v\u01b0\u1ee3t 10 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 40.7407%;\"><span style=\"font-weight: 400;\">N\u1ed9p b\u1ed5 sung s\u1ed1 \u0111\u00e3 gi\u1ea3m, k\u00ea khai M\u1eabu s\u1ed1 03 c\u00f9ng h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng<\/span><\/td>\n<td style=\"width: 36.1656%;\"><span style=\"font-weight: 400;\">K\u00ea khai, n\u1ed9p thu\u1ebf TNDN theo quy \u0111\u1ecbnh; n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.3675%;\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p<\/span><\/td>\n<td style=\"width: 40.7407%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng t\u00ednh \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng<\/span><\/td>\n<td style=\"width: 36.1656%;\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd theo kho\u1ea3n 3 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>Ph\u00e2n bi\u1ec7t M\u1eabu s\u1ed1 01, M\u1eabu s\u1ed1 02 v\u00e0 M\u1eabu s\u1ed1 03<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP c\u00f3 ba bi\u1ec3u m\u1eabu. M\u1ed7i m\u1eabu ph\u1ee5c v\u1ee5 m\u1ed9t ch\u1ee7 th\u1ec3 v\u00e0 m\u1ed9t t\u00ecnh hu\u1ed1ng kh\u00e1c nhau.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"width: 9.29557%; text-align: center;\"><b>Bi\u1ec3u m\u1eabu<\/b><\/td>\n<td style=\"width: 25.5628%; text-align: center;\"><b>T\u00ean g\u1ecdi theo Ph\u1ee5 l\u1ee5c<\/b><\/td>\n<td style=\"width: 27.3784%; text-align: center;\"><b>Ng\u01b0\u1eddi s\u1eed d\u1ee5ng<\/b><\/td>\n<td style=\"width: 36.9644%; text-align: center;\"><b>K\u00e8m theo<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 9.29557%;\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 01<\/span><\/td>\n<td style=\"width: 25.5628%;\"><span style=\"font-weight: 400;\">Gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo Ngh\u1ecb quy\u1ebft s\u1ed1 43\/2026\/QH16<\/span><\/td>\n<td style=\"width: 27.3784%;\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh d\u1ef1 ki\u1ebfn doanh thu kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 36.9644%;\"><span style=\"font-weight: 400;\">T\u1edd khai thu\u1ebf TNCN c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh (h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00fd, 06 th\u00e1ng \u0111\u1ea7u n\u0103m, 06 th\u00e1ng cu\u1ed1i n\u0103m, n\u0103m)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 9.29557%;\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 02<\/span><\/td>\n<td style=\"width: 25.5628%;\"><span style=\"font-weight: 400;\">Gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo Ngh\u1ecb quy\u1ebft s\u1ed1 43\/2026\/QH16<\/span><\/td>\n<td style=\"width: 27.3784%;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb, khai thay, n\u1ed9p thay thu\u1ebf TNCN cho c\u00e1 nh\u00e2n kinh doanh<\/span><\/td>\n<td style=\"width: 36.9644%;\"><span style=\"font-weight: 400;\">T\u1edd khai thu\u1ebf TNCN c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb, khai thay, n\u1ed9p thay<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 9.29557%;\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 03<\/span><\/td>\n<td style=\"width: 25.5628%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/span><\/td>\n<td style=\"width: 27.3784%;\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m nh\u01b0ng doanh thu th\u1ef1c t\u1ebf v\u01b0\u1ee3t 10 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 36.9644%;\"><span style=\"font-weight: 400;\">T\u1edd khai 01\/CNKD, 01\/B\u0110S<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 2<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i M\u1eabu s\u1ed1 03, kho\u1ea3n 4 \u0110i\u1ec1u 2 c\u00f2n ba quy \u0111\u1ecbnh li\u00ean quan m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00ean n\u1eafm:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec3m d:<\/b><span style=\"font-weight: 400;\"> \u0111\u00e3 k\u00ea khai thu\u1ebf TNCN nh\u01b0ng ch\u01b0a k\u00ea khai s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m th\u00ec \u0111\u01b0\u1ee3c khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung h\u1ed3 s\u01a1 ho\u1eb7c x\u00e1c \u0111\u1ecbnh gi\u1ea3m thu\u1ebf khi quy\u1ebft to\u00e1n thu\u1ebf n\u0103m. C\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf theo thu\u1ebf su\u1ea5t tr\u00ean doanh thu n\u1ebfu n\u1ed9p th\u1eeba th\u00ec cu\u1ed1i n\u0103m \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb, ho\u00e0n tr\u1ea3, ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec3m \u0111:<\/b><span style=\"font-weight: 400;\"> khai b\u1ed5 sung ho\u1eb7c theo k\u1ebft lu\u1eadn thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec s\u1ed1 thu\u1ebf t\u0103ng th\u00eam v\u1eabn \u0111\u01b0\u1ee3c gi\u1ea3m 30%, n\u1ebfu c\u00e1 nh\u00e2n v\u1eabn \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec3m e:<\/b><span style=\"font-weight: 400;\"> khai b\u1ed5 sung ho\u1eb7c theo k\u1ebft lu\u1eadn thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m v\u00e0 x\u1eed l\u00fd s\u1ed1 ti\u1ec1n n\u1ed9p th\u1eeba (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n l\u01b0u \u00fd \u0111i\u1ec3m \u0111 ch\u1ec9 c\u00f3 l\u1ee3i khi doanh thu v\u1eabn trong ng\u01b0\u1ee1ng. N\u1ebfu k\u1ebft lu\u1eadn ki\u1ec3m tra l\u00e0m doanh thu th\u1ef1c t\u1ebf v\u01b0\u1ee3t 10 t\u1ef7 \u0111\u1ed3ng, c\u00e1 nh\u00e2n kinh doanh r\u01a1i v\u00e0o tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p l\u1ea1i s\u1ed1 \u0111\u00e3 gi\u1ea3m theo \u0111i\u1ec3m c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o \u0111\u1ebfn vi\u1ec7c k\u00ea khai M\u1eabu s\u1ed1 03?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ef3 ph\u1ea3i n\u1ed9p M\u1eabu s\u1ed1 03 ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m doanh thu l\u0169y k\u1ebf v\u01b0\u1ee3t 10 t\u1ef7 \u0111\u1ed3ng. Th\u1eddi \u0111i\u1ec3m n\u00e0y l\u1ea1i do quy t\u1eafc ghi nh\u1eadn doanh thu quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00edch nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8230;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">1. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">b) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c ho\u00e0n th\u00e0nh t\u1eebng ph\u1ea7n vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi mua, tr\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5 n\u00eau t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8230;&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1n h\u00e0ng h\u00f3a:<\/b><span style=\"font-weight: 400;\"> ghi nh\u1eadn khi chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u1ee5 thu\u1ed9c th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cung \u1ee9ng d\u1ecbch v\u1ee5:<\/b><span style=\"font-weight: 400;\"> ghi nh\u1eadn khi ho\u00e0n th\u00e0nh to\u00e0n b\u1ed9 ho\u1eb7c t\u1eebng ph\u1ea7n d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi mua, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, h\u00e0ng giao ng\u00e0y 28\/9 nh\u01b0ng kh\u00e1ch thanh to\u00e1n ng\u00e0y 15\/10 th\u00ec doanh thu thu\u1ed9c qu\u00fd 3, kh\u00f4ng ph\u1ea3i qu\u00fd 4. N\u1ebfu ch\u00ednh kho\u1ea3n n\u00e0y l\u00e0m doanh thu l\u0169y k\u1ebf v\u01b0\u1ee3t 10 t\u1ef7 \u0111\u1ed3ng, M\u1eabu s\u1ed1 03 ph\u1ea3i \u0111i c\u00f9ng h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00fd 3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m g\u00ec v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh k\u00ea khai M\u1eabu s\u1ed1 03, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf h\u1ed7 tr\u1ee3. \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh nh\u01b0 sau.<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;(1) C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m h\u1ed7 tr\u1ee3 v\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh b\u1eb1ng c\u00e1ch:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi th\u00f4ng tin, h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf, th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd, k\u00ea khai, n\u1ed9p thu\u1ebf b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c ph\u00f9 h\u1ee3p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng c\u00e1c \u1ee9ng d\u1ee5ng, n\u1ec1n t\u1ea3ng k\u00ea khai, n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebft l\u1eadp c\u00e1c k\u00eanh h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0 \u0111\u01b0\u1eddng d\u00e2y n\u00f3ng, b\u1ed9 ph\u1eadn t\u01b0 v\u1ea5n tr\u1ef1c ti\u1ebfp, ph\u1ea3n h\u1ed3i tr\u1ef1c tuy\u1ebfn;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng khai quy tr\u00ecnh, th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1, bi\u1ec3u m\u1eabu, t\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf, thu\u1ebf su\u1ea5t, m\u1ee9c ph\u1ea1t (n\u1ebfu c\u00f3) \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u1ec5 theo d\u00f5i v\u00e0 th\u1ef1c hi\u1ec7n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ecbp th\u1eddi ti\u1ebfp nh\u1eadn v\u00e0 x\u1eed l\u00fd c\u00e1c \u00fd ki\u1ebfn, ph\u1ea3n \u00e1nh, v\u01b0\u1edbng m\u1eafc t\u1eeb h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh theo \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra, l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o tr\u01b0\u1edbc, tr\u00e1nh g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(2) C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh theo nguy\u00ean t\u1eafc minh b\u1ea1ch th\u00f4ng tin, thu\u1eadn ti\u1ec7n, kh\u00f4ng l\u00e0m ph\u00e1t sinh th\u00eam th\u1ee7 t\u1ee5c, gi\u1ea5y t\u1edd ngo\u00e0i quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(3) C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra, gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong n\u1ed9i b\u1ed9 ng\u00e0nh; k\u1ecbp th\u1eddi ch\u1ea5n ch\u1ec9nh, x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p c\u00e1n b\u1ed9 g\u00e2y phi\u1ec1n h\u00e0, s\u00e1ch nhi\u1ec5u ho\u1eb7c th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh, kh\u00f4ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh cung c\u1ea5p l\u1ea1i th\u00f4ng tin, h\u1ed3 s\u01a1 \u0111\u00e3 c\u00f3 trong h\u1ec7 th\u1ed1ng ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan kh\u00e1c x\u00e1c nh\u1eadn.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, khi ch\u01b0a ch\u1eafc ch\u1eafn v\u1ec1 k\u1ef3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng ho\u1eb7c c\u00e1ch \u0111i\u1ec1n ph\u1ea7n B, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00ean ch\u1ee7 \u0111\u1ed9ng g\u1eedi c\u00e2u h\u1ecfi qua c\u00e1c k\u00eanh h\u1ed7 tr\u1ee3 n\u00e0y v\u00e0 l\u01b0u l\u1ea1i ph\u1ea3n h\u1ed3i b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai M\u1eabu s\u1ed1 03 Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt cho bi\u1ebft ph\u1ea3i l\u00e0m g\u00ec. Kinh nghi\u1ec7m th\u1ef1c t\u1ebf cho bi\u1ebft ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u01b0\u1eddng sai \u1edf \u0111\u00e2u. C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m trong ki\u1ec3m to\u00e1n v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam l\u01b0u \u00fd n\u0103m nh\u00f3m r\u1ee7i ro d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 1: Ch\u1ec9 theo d\u00f5i doanh thu t\u1eebng c\u1eeda h\u00e0ng, qu\u00ean c\u1ed9ng d\u1ed3n to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u h\u1ed9 kinh doanh c\u00f3 hai, ba \u0111\u1ecba \u0111i\u1ec3m ho\u1eb7c v\u1eeba b\u00e1n t\u1ea1i c\u1eeda h\u00e0ng v\u1eeba b\u00e1n tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed. M\u1ed7i \u0111\u1ecba \u0111i\u1ec3m nh\u00ecn ri\u00eang \u0111\u1ec1u th\u1ea5p h\u01a1n 10 t\u1ef7 \u0111\u1ed3ng, n\u00ean ch\u1ee7 h\u1ed9 y\u00ean t\u00e2m k\u00ea khai gi\u1ea3m.<\/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;\"> \u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 2 y\u00eau c\u1ea7u c\u0103n c\u1ee9 &#8220;t\u1ed5ng doanh thu th\u1ef1c t\u1ebf c\u1ee7a to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng kinh doanh&#8221;.<\/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 m\u1ed9t b\u1ea3ng t\u1ed5ng h\u1ee3p doanh thu l\u0169y k\u1ebf theo th\u00e1ng, gom t\u1ea5t c\u1ea3 \u0111\u1ecba \u0111i\u1ec3m, k\u00eanh b\u00e1n v\u00e0 ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 2: B\u1ecf s\u00f3t ph\u1ea7n thu\u1ebf do b\u00ean kh\u1ea5u tr\u1eeb, khai thay \u0111\u00e3 gi\u1ea3m<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n ho\u1eb7c l\u00e0m \u0111\u1ea1i l\u00fd th\u01b0\u1eddng \u0111\u01b0\u1ee3c b\u00ean kia kh\u1ea5u tr\u1eeb, khai thay v\u00e0 gi\u1ea3m 30% qua M\u1eabu s\u1ed1 02. Khi v\u01b0\u1ee3t ng\u01b0\u1ee1ng, kho\u1ea3n n\u00e0y d\u1ec5 b\u1ecb qu\u00ean v\u00ec c\u00e1 nh\u00e2n kh\u00f4ng tr\u1ef1c ti\u1ebfp k\u00ea khai.<\/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;\"> M\u1eabu s\u1ed1 03 c\u00f3 ri\u00eang ph\u1ea7n B d\u00e0nh cho s\u1ed1 thu\u1ebf do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb, khai thay, n\u1ed9p thay trong n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> y\u00eau c\u1ea7u b\u00ean kh\u1ea5u tr\u1eeb cung c\u1ea5p s\u1ed1 li\u1ec7u s\u1ed1 thu\u1ebf \u0111\u00e3 gi\u1ea3m theo t\u1eebng k\u1ef3 ngay khi ph\u00e1t sinh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 3: X\u00e1c \u0111\u1ecbnh sai k\u1ef3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng, m\u1ea5t quy\u1ec1n kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy\u1ec1n kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ch\u1ec9 k\u00e9o d\u00e0i \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 c\u1ee7a k\u1ef3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng. N\u1ebfu ghi nh\u1eadn doanh thu theo ng\u00e0y thu ti\u1ec1n thay v\u00ec ng\u00e0y giao h\u00e0ng, k\u1ef3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng c\u00f3 th\u1ec3 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u1ec7ch.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf:<\/b><span style=\"font-weight: 400;\"> h\u1ee3p \u0111\u1ed3ng thi c\u00f4ng ho\u00e0n th\u00e0nh t\u1eebng ph\u1ea7n trong qu\u00fd 2, nh\u01b0ng ch\u1ee7 h\u1ed9 ch\u1ec9 ghi nh\u1eadn khi nghi\u1ec7m thu to\u00e0n b\u1ed9 \u1edf qu\u00fd 3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> \u00e1p d\u1ee5ng \u0111\u00fang kho\u1ea3n 3 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP, \u0111\u1ed1i chi\u1ebfu bi\u00ean b\u1ea3n giao h\u00e0ng, bi\u00ean b\u1ea3n ho\u00e0n th\u00e0nh t\u1eebng ph\u1ea7n v\u1edbi h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 4: Hi\u1ec3u nh\u1ea7m ph\u1ea1m vi gi\u1ea3m thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch theo Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 ch\u1ec9 gi\u1ea3m thu\u1ebf TNCN v\u00e0 <\/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;\">. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00f4ng thu\u1ed9c ph\u1ea1m vi gi\u1ea3m. M\u1ed9t s\u1ed1 h\u1ed9 kinh doanh t\u00ednh nh\u1ea7m d\u00f2ng ti\u1ec1n v\u00ec ngh\u0129 to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ec1u gi\u1ea3m 30%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 5: D\u1ef1 ki\u1ebfn doanh thu qu\u00e1 l\u1ea1c quan \u1edf \u0111\u1ea7u n\u0103m<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 01 cho ph\u00e9p k\u00ea khai gi\u1ea3m d\u1ef1a tr\u00ean doanh thu d\u1ef1 ki\u1ebfn. H\u1ed9 kinh doanh c\u00f3 doanh thu s\u00e1t ng\u01b0\u1ee1ng th\u01b0\u1eddng k\u00ea khai gi\u1ea3m ngay, sau \u0111\u00f3 ph\u1ea3i ho\u00e0n tr\u1ea3 m\u1ed9t kho\u1ea3n l\u1edbn \u1edf k\u1ef3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng.<\/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;\"> theo g\u00f3c nh\u00ecn t\u1eeb MAN, v\u1edbi doanh nghi\u1ec7p, h\u1ed9 kinh doanh c\u00f3 doanh thu n\u0103m tr\u01b0\u1edbc s\u00e1t ng\u01b0\u1ee1ng 10 t\u1ef7 \u0111\u1ed3ng, n\u00ean \u0111\u1eb7t m\u1ed9t m\u1ee9c c\u1ea3nh b\u00e1o n\u1ed9i b\u1ed9 (v\u00ed d\u1ee5 8 t\u1ef7 \u0111\u1ed3ng l\u0169y k\u1ebf) \u0111\u1ec3 r\u00e0 so\u00e1t l\u1ea1i d\u1ef1 b\u00e1o. \u0110\u00e2y l\u00e0 khuy\u1ebfn ngh\u1ecb qu\u1ea3n tr\u1ecb, kh\u00f4ng ph\u1ea3i quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1ee3i \u00edch:<\/b><span style=\"font-weight: 400;\"> ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb d\u00f2ng ti\u1ec1n cho kho\u1ea3n n\u1ed9p b\u1ed5 sung, thay v\u00ec b\u1ecb \u0111\u1ed9ng trong k\u1ef3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng.<\/span><\/li>\n<\/ul>\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 n\u00e0y t\u1eadp trung v\u00e0o ba vi\u1ec7c, v\u1eeba gi\u1ea3m r\u1ee7i ro thu\u1ebf v\u1eeba h\u01b0\u1edbng \u0111\u1ebfn t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo d\u00f5i doanh thu l\u0169y k\u1ebf h\u1eb1ng th\u00e1ng<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng \u0111\u1ee3i \u0111\u1ebfn k\u1ef3 khai thu\u1ebf qu\u00fd m\u1edbi c\u1ed9ng s\u1ed1 li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i chi\u1ebfu ba ngu\u1ed3n s\u1ed1 li\u1ec7u<\/b><span style=\"font-weight: 400;\">: h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 xu\u1ea5t, s\u1ed5 doanh thu v\u00e0 ch\u1ee9ng t\u1eeb giao h\u00e0ng, ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp s\u1eb5n h\u1ed3 s\u01a1 M\u1eabu s\u1ed1 03 d\u1ef1 ph\u00f2ng<\/b><span style=\"font-weight: 400;\"> khi doanh thu l\u0169y k\u1ebf ti\u1ebfn g\u1ea7n ng\u01b0\u1ee1ng, \u0111\u1ec3 kh\u00f4ng l\u1ee1 th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<\/ol>\n<h2 style=\"text-align: justify;\"><b>K\u1ebft lu\u1eadn<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 03 Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP l\u00e0 c\u01a1 ch\u1ebf \u0111i\u1ec1u ch\u1ec9nh b\u1eaft bu\u1ed9c khi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 h\u01b0\u1edfng m\u1ee9c gi\u1ea3m 30% thu\u1ebf TNCN nh\u01b0ng doanh thu th\u1ef1c t\u1ebf trong n\u0103m v\u01b0\u1ee3t 10 t\u1ef7 \u0111\u1ed3ng. N\u1eafm \u0111\u00fang ba y\u1ebfu t\u1ed1, g\u1ed3m c\u0103n c\u1ee9 doanh thu to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng, k\u1ef3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng v\u00e0 th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p, gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u1eed l\u00fd g\u1ecdn kho\u1ea3n n\u1ed9p b\u1ed5 sung v\u00e0 tr\u00e1nh ph\u00e1t sinh ngh\u0129a v\u1ee5 ngo\u00e0i d\u1ef1 ki\u1ebfn.<\/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 M\u1eabu s\u1ed1 03 Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>H\u1ed9 kinh doanh ch\u01b0a t\u1eebng k\u00ea khai gi\u1ea3m thu\u1ebf c\u00f3 ph\u1ea3i n\u1ed9p M\u1eabu s\u1ed1 03 kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. M\u1eabu s\u1ed1 03 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh &#8220;\u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf TNCN&#8221; theo Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 nh\u01b0ng t\u1ed5ng doanh thu th\u1ef1c t\u1ebf v\u01b0\u1ee3t 10 t\u1ef7 \u0111\u1ed3ng. Ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3m th\u00ec kh\u00f4ng c\u00f3 s\u1ed1 thu\u1ebf \u0111\u00e3 gi\u1ea3m \u0111\u1ec3 n\u1ed9p b\u1ed5 sung.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u1eabu s\u1ed1 03 n\u1ed9p v\u00e0o cu\u1ed1i n\u0103m hay ngay trong k\u1ef3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9p ngay trong k\u1ef3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng. Theo \u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 2, M\u1eabu s\u1ed1 03 n\u1ed9p c\u00f9ng h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 ph\u00e1t sinh doanh thu l\u0169y k\u1ebf t\u00ednh t\u1eeb \u0111\u1ea7u n\u0103m tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>S\u1ed1 thu\u1ebf n\u1ed9p b\u1ed5 sung c\u00f3 b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a k\u1ef3 ph\u00e1t sinh doanh thu l\u0169y k\u1ebf tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng. N\u1ed9p \u0111\u00fang h\u1ea1n k\u1ef3 \u0111\u00f3 l\u00e0 c\u00e1ch gi\u1eef tr\u1ecdn \u01b0u \u0111\u00e3i n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u1eabu s\u1ed1 03 \u0111i k\u00e8m t\u1edd khai n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo ti\u00eau \u0111\u1ec1 bi\u1ec3u m\u1eabu trong Ph\u1ee5 l\u1ee5c Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP, M\u1eabu s\u1ed1 03 k\u00e8m theo t\u1edd khai 01\/CNKD, 01\/B\u0110S.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh thu \u0111\u1ec3 x\u00e9t ng\u01b0\u1ee1ng 10 t\u1ef7 \u0111\u1ed3ng t\u00ednh theo quy \u0111\u1ecbnh n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 3 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP, doanh thu n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0110i\u1ec1u 4, \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP). \u0110\u00e2y l\u00e0 t\u1ed5ng doanh thu th\u1ef1c t\u1ebf c\u1ee7a to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u1eabu s\u1ed1 03 Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP l\u00e0 bi\u1ec3u m\u1eabu m\u00e0 nhi\u1ec1u h\u1ed9 kinh doanh ch\u1ec9 bi\u1ebft \u0111\u1ebfn khi doanh thu \u0111\u00e3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng. Ng\u00e0y 24\/8\/2026, Qu\u1ed1c h\u1ed9i th\u00f4ng qua Ngh\u1ecb quy\u1ebft 43\/2026\/QH16, gi\u1ea3m 30% s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 v\u00e0 n\u0103m 2027 cho c\u00e1 nh\u00e2n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8776,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-8772","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\/8772","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=8772"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8772\/revisions"}],"predecessor-version":[{"id":8777,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8772\/revisions\/8777"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8776"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8772"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8772"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8772"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}