{"id":7718,"date":"2026-03-08T21:30:39","date_gmt":"2026-03-09T04:30:39","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7718"},"modified":"2026-03-09T00:30:47","modified_gmt":"2026-03-09T07:30:47","slug":"quy-dinh-cho-thue-va-su-dung-tai-san-cong","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-cho-thue-va-su-dung-tai-san-cong\/","title":{"rendered":"The Law on Management regulates the leasing and use of public assets."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh cho thu\u00ea v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng khi tr\u01b0\u1eddng h\u1ecdc khai th\u00e1c c\u01a1 s\u1edf v\u1eadt ch\u1ea5t nh\u01b0 c\u0103n tin, b\u00e3i g\u1eedi xe hay d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3. Tuy nhi\u00ean, nhi\u1ec1u \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u1eabn c\u00f2n l\u00fang t\u00fang trong vi\u1ec7c l\u1eadp \u0111\u1ec1 \u00e1n, xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd t\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh ph\u00e1p l\u00fd, \u0111i\u1ec1u ki\u1ec7n cho thu\u00ea, c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng, gi\u00fap K\u1ebf to\u00e1n v\u00e0 Ban gi\u00e1m hi\u1ec7u th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh, h\u1ea1n ch\u1ebf r\u1ee7i ro thanh tra &#8211; ki\u1ec3m to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a vi\u1ec7c nh\u00e0 tr\u01b0\u1eddng cho thu\u00ea m\u1eb7t b\u1eb1ng<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Lu\u1eadt Qu\u1ea3n l\u00fd quy \u0111\u1ecbnh cho thu\u00ea v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp (trong \u0111\u00f3 c\u00f3 tr\u01b0\u1eddng h\u1ecdc) \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5. Khi nh\u00e0 tr\u01b0\u1eddng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea m\u1eb7t b\u1eb1ng, \u0111\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i s\u1ea3n c\u00f4ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh, d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ef1c hi\u1ec7n n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ch\u1ee9c n\u0103ng d\u1ea1y v\u00e0 h\u1ecdc, \u0111\u1ed3ng th\u1eddi ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t quy \u0111\u1ecbnh cho thu\u00ea v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o r\u1eb1ng t\u00e0i s\u1ea3n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3, tr\u00e1nh l\u00e3ng ph\u00ed v\u00e0 th\u1ea5t tho\u00e1t ng\u00e2n s\u00e1ch.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" 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href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-cho-thue-va-su-dung-tai-san-cong\/#De_an_su_dung_tai_san_cong_duoc_phe_duyet\" >\u0110\u1ec1 \u00e1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-cho-thue-va-su-dung-tai-san-cong\/#Hinh_thuc_lua_chon_doi_tuong_thue\" >H\u00ecnh th\u1ee9c l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng thu\u00ea<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-cho-thue-va-su-dung-tai-san-cong\/#Nha_truong_co_phai_lap_hoa_don_GTGT_khi_cho_thue_mat_bang_khong\" >Nh\u00e0 tr\u01b0\u1eddng c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT khi cho thu\u00ea m\u1eb7t b\u1eb1ng kh\u00f4ng?<\/a><ul class='ez-toc-list-level-3' ><li 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href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-cho-thue-va-su-dung-tai-san-cong\/#Thue_suat_GTGT_va_Thue_TNDN_ap_dung_cho_nam_2026\" >Thu\u1ebf su\u1ea5t GTGT v\u00e0 Thu\u1ebf TNDN \u00e1p d\u1ee5ng cho n\u0103m 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-cho-thue-va-su-dung-tai-san-cong\/#Doi_voi_phuong_phap_tinh_thue_truc_tiep\" >\u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tr\u1ef1c ti\u1ebfp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-cho-thue-va-su-dung-tai-san-cong\/#Doi_voi_phuong_phap_khau_tru\" >\u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-cho-thue-va-su-dung-tai-san-cong\/#Huong_dan_hach_toan_theo_quy_dinh_cho_thue_su_dung_tai_san_cong\" >H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n theo quy \u0111\u1ecbnh cho thu\u00ea, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-cho-thue-va-su-dung-tai-san-cong\/#Nhung_rui_ro_va_sai_pham_thuong_gap\" >Nh\u1eefng r\u1ee7i ro v\u00e0 sai ph\u1ea1m th\u01b0\u1eddng g\u1eb7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-cho-thue-va-su-dung-tai-san-cong\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-cho-thue-va-su-dung-tai-san-cong\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-cho-thue-va-su-dung-tai-san-cong\/#Cau_hoi_thuong_gap_ve_quy_dinh_cho_thue_su_dung_tai_san_cong\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 quy \u0111\u1ecbnh cho thu\u00ea, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-cho-thue-va-su-dung-tai-san-cong\/#Nha_truong_cho_thue_mat_bang_nhung_ben_thue_la_ca_nhan_kinh_doanh_nho_le_thi_co_phai_xuat_hoa_don_khong\" >Nh\u00e0 tr\u01b0\u1eddng cho thu\u00ea m\u1eb7t b\u1eb1ng nh\u01b0ng b\u00ean thu\u00ea l\u00e0 c\u00e1 nh\u00e2n kinh doanh nh\u1ecf l\u1ebb th\u00ec c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-cho-thue-va-su-dung-tai-san-cong\/#Tien_dien_tien_nuoc_ben_thue_tra_them_co_phai_chiu_thue_khong\" >Ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbc, b\u00ean thu\u00ea tr\u1ea3 th\u00eam c\u00f3 ph\u1ea3i ch\u1ecbu thu\u1ebf kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_bat_buoc_theo_quy_dinh_cho_thue_va_su_dung_tai_san_cong\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh cho thu\u00ea v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7721\" aria-describedby=\"caption-attachment-7721\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7721\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-bat-buoc-theo-quy-dinh-cho-thue-va-su-dung-tai-san-cong.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh cho thu\u00ea v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-bat-buoc-theo-quy-dinh-cho-thue-va-su-dung-tai-san-cong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-bat-buoc-theo-quy-dinh-cho-thue-va-su-dung-tai-san-cong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-bat-buoc-theo-quy-dinh-cho-thue-va-su-dung-tai-san-cong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-bat-buoc-theo-quy-dinh-cho-thue-va-su-dung-tai-san-cong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-bat-buoc-theo-quy-dinh-cho-thue-va-su-dung-tai-san-cong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7721\" class=\"wp-caption-text\">\u0110i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh cho thu\u00ea v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 m\u1ed9t tr\u01b0\u1eddng h\u1ecdc c\u00f3 th\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng cho thu\u00ea m\u1eb7t b\u1eb1ng c\u0103ng tin hay b\u00e3i xe m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p, c\u1ea7n \u0111\u1ea3m b\u1ea3o 2 \u0111i\u1ec1u ki\u1ec7n c\u1ed1t l\u00f5i sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"De_an_su_dung_tai_san_cong_duoc_phe_duyet\"><\/span><b>\u0110\u1ec1 \u00e1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00e0 tr\u01b0\u1eddng kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd quy\u1ebft \u0111\u1ecbnh vi\u1ec7c cho thu\u00ea. Theo quy \u0111\u1ecbnh cho thu\u00ea v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp &#8220;\u0110\u1ec1 \u00e1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft&#8221;. \u0110\u1ec1 \u00e1n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n (nh\u01b0 S\u1edf Gi\u00e1o d\u1ee5c, UBND t\u1ec9nh\/th\u00e0nh ph\u1ed1 ho\u1eb7c B\u1ed9 ch\u1ee7 qu\u1ea3n) ph\u00ea duy\u1ec7t b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u1ec1 \u00e1n ph\u1ea3i n\u00eau r\u00f5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Di\u1ec7n t\u00edch m\u1eb7t b\u1eb1ng cho thu\u00ea.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch cho thu\u00ea (c\u0103n tin, v\u0103n ph\u00f2ng, b\u00e3i xe&#8230;).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian cho thu\u00ea.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng \u00e1n t\u00e0i ch\u00ednh v\u00e0 d\u1ef1 ki\u1ebfn ngu\u1ed3n thu.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hinh_thuc_lua_chon_doi_tuong_thue\"><\/span><b>H\u00ecnh th\u1ee9c l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng thu\u00ea<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng khai, minh b\u1ea1ch theo quy \u0111\u1ecbnh cho thu\u00ea v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb thu\u00ea m\u1eb7t b\u1eb1ng th\u01b0\u1eddng ph\u1ea3i th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1 c\u00f4ng khai. Trong tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb g\u00f3i thu\u00ea nh\u1ecf h\u01a1n m\u1ee9c quy \u0111\u1ecbnh, nh\u00e0 tr\u01b0\u1eddng c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c ch\u00e0o gi\u00e1 c\u1ea1nh tranh ho\u1eb7c ch\u1ec9 \u0111\u1ecbnh th\u1ea7u t\u00f9y theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u0103m 2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nha_truong_co_phai_lap_hoa_don_GTGT_khi_cho_thue_mat_bang_khong\"><\/span><b>Nh\u00e0 tr\u01b0\u1eddng c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT khi cho thu\u00ea m\u1eb7t b\u1eb1ng kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi m\u00e0 r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n tr\u01b0\u1eddng h\u1ecdc th\u1eafc m\u1eafc. D\u1ef1a tr\u00ean c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf v\u00e0 quy \u0111\u1ecbnh cho thu\u00ea v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_xuat_hoa_don_la_bat_buoc\"><\/span><b>Ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n l\u00e0 b\u1eaft bu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi nh\u00e0 tr\u01b0\u1eddng nh\u1eadn ti\u1ec1n thu\u00ea m\u1eb7t b\u1eb1ng t\u1eeb c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kinh doanh c\u0103ng tin, \u0111\u00e2y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 doanh thu d\u1ecbch v\u1ee5. Do \u0111\u00f3, nh\u00e0 tr\u01b0\u1eddng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT cho b\u00ean thu\u00ea. Vi\u1ec7c kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n ho\u1eb7c s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i phi\u1ebfu thu n\u1ed9i b\u1ed9 thay th\u1ebf l\u00e0 vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loai_hoa_don_su_dung\"><\/span><b>Lo\u1ea1i h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, t\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u1ec1u ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-78-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-477966.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">. T\u00f9y v\u00e0o ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf m\u00e0 nh\u00e0 tr\u01b0\u1eddng \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c qu\u1ea3n, lo\u1ea1i h\u00f3a \u0111\u01a1n s\u1ebd l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n GTGT: N\u1ebfu nh\u00e0 tr\u01b0\u1eddng t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng: N\u1ebfu nh\u00e0 tr\u01b0\u1eddng t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_lap_hoa_don\"><\/span><b>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n ho\u1eb7c th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 cung c\u1ea5p d\u1ecbch v\u1ee5 theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh thu ti\u1ec1n 3 th\u00e1ng\/l\u1ea7n v\u00e0o \u0111\u1ea7u k\u1ef3, nh\u00e0 tr\u01b0\u1eddng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n ngay khi nh\u1eadn ti\u1ec1n c\u1ee7a b\u00ean thu\u00ea.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_suat_GTGT_va_Thue_TNDN_ap_dung_cho_nam_2026\"><\/span><b>Thu\u1ebf su\u1ea5t GTGT v\u00e0 Thu\u1ebf TNDN \u00e1p d\u1ee5ng cho n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7720\" aria-describedby=\"caption-attachment-7720\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7720\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-GTGT-va-thue-TNDN-theo-Luat-Quan-ly-quy-dinh-cho-thue-va-su-dung-tai-san-cong.jpg\" alt=\"Thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN theo Lu\u1eadt Qu\u1ea3n l\u00fd quy \u0111\u1ecbnh cho thu\u1ebf v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-GTGT-va-thue-TNDN-theo-Luat-Quan-ly-quy-dinh-cho-thue-va-su-dung-tai-san-cong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-GTGT-va-thue-TNDN-theo-Luat-Quan-ly-quy-dinh-cho-thue-va-su-dung-tai-san-cong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-GTGT-va-thue-TNDN-theo-Luat-Quan-ly-quy-dinh-cho-thue-va-su-dung-tai-san-cong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-GTGT-va-thue-TNDN-theo-Luat-Quan-ly-quy-dinh-cho-thue-va-su-dung-tai-san-cong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-GTGT-va-thue-TNDN-theo-Luat-Quan-ly-quy-dinh-cho-thue-va-su-dung-tai-san-cong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7720\" class=\"wp-caption-text\">Thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN theo Lu\u1eadt Qu\u1ea3n l\u00fd quy \u0111\u1ecbnh cho thu\u1ebf v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh cho thu\u00ea v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, nh\u00e0 tr\u01b0\u1eddng c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1c lo\u1ea1i thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_phuong_phap_tinh_thue_truc_tiep\"><\/span><b>\u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tr\u1ef1c ti\u1ebfp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110a s\u1ed1 c\u00e1c tr\u01b0\u1eddng h\u1ecdc hi\u1ec7n nay \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 ngo\u00e0i nhi\u1ec7m v\u1ee5 ch\u00ednh. Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 219\/2013\/TT-BTC (v\u1eabn c\u00f2n hi\u1ec7u l\u1ef1c c\u01a1 b\u1ea3n \u0111\u1ebfn 2026) v\u00e0 c\u00e1c v\u0103n b\u1ea3n b\u1ed5 sung:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT: T\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u00ednh tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n th\u01b0\u1eddng l\u00e0 5%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN: \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c doanh thu nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed, t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 cho thu\u00ea m\u1eb7t b\u1eb1ng th\u01b0\u1eddng l\u00e0 5% (t\u1ed5ng c\u1ed9ng ngh\u0129a v\u1ee5 thu\u1ebf l\u00e0 10% tr\u00ean doanh thu).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_phuong_phap_khau_tru\"><\/span><b>\u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu nh\u00e0 tr\u01b0\u1eddng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t GTGT: \u00c1p d\u1ee5ng m\u1ee9c 10% (tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf \u0111\u1eb7c th\u00f9 c\u1ee7a Ch\u00ednh ph\u1ee7)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN: \u0110\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean l\u1ee3i nhu\u1eadn sau khi tr\u1eeb c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng l\u00e0 20%.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem th\u00eam:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/a><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_hach_toan_theo_quy_dinh_cho_thue_su_dung_tai_san_cong\"><\/span><b>H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n theo quy \u0111\u1ecbnh cho thu\u00ea, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n t\u1eeb t\u00e0i s\u1ea3n c\u00f4ng \u0111\u00f2i h\u1ecfi s\u1ef1 chu\u1ea9n x\u00e1c tuy\u1ec7t \u0111\u1ed1i trong kh\u00e2u k\u1ebf to\u00e1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb doanh thu: L\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n b\u00ean thu\u00ea ph\u1ea3i tr\u1ea3 bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ee5 thu (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c ghi nh\u1eadn trong h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed li\u00ean quan: C\u00e1c chi ph\u00ed v\u1ec1 s\u1eeda ch\u1eefa, b\u1ea3o tr\u00ec m\u1eb7t b\u1eb1ng, chi ph\u00ed qu\u1ea3n l\u00fd v\u1eadn h\u00e0nh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o doanh thu tr\u01b0\u1edbc khi tr\u00edch l\u1eadp c\u00e1c qu\u1ef9, t\u00f9y thu\u1ed9c v\u00e0o c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 c\u1ee7a t\u1eebng tr\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00edch l\u1eadp qu\u1ef9: Ngu\u1ed3n thu sau khi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i ho\u1eb7c chi thu nh\u1eadp t\u0103ng th\u00eam cho c\u00e1n b\u1ed9 gi\u00e1o vi\u00ean theo quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a nh\u00e0 tr\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-theo-nganh\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo ng\u00e0nh<\/span><\/a><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_va_sai_pham_thuong_gap\"><\/span><b>Nh\u1eefng r\u1ee7i ro v\u00e0 sai ph\u1ea1m th\u01b0\u1eddng g\u1eb7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf thanh tra, ki\u1ec3m to\u00e1n cho th\u1ea5y nhi\u1ec1u \u0111\u01a1n v\u1ecb v\u1eabn c\u00f2n l\u00fang t\u00fang khi th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh cho thu\u00ea v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, d\u1eabn \u0111\u1ebfn c\u00e1c sai ph\u1ea1m nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cho thu\u00ea &#8220;chui&#8221;: K\u00fd h\u1ee3p \u0111\u1ed3ng khi ch\u01b0a c\u00f3 \u0111\u1ec1 \u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t. \u0110\u00e2y l\u00e0 sai ph\u1ea1m nghi\u00eam tr\u1ecdng v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai l\u1ec7ch \u0111\u01a1n gi\u00e1: Cho thu\u00ea v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng ho\u1eb7c gi\u00e1 trong \u0111\u1ec1 \u00e1n m\u00e0 kh\u00f4ng c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng, g\u00e2y th\u1ea5t tho\u00e1t ng\u00e2n s\u00e1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch ngu\u1ed3n thu: Ti\u1ec1n thu \u0111\u01b0\u1ee3c kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch c\u1ee7a nh\u00e0 tr\u01b0\u1eddng m\u00e0 \u0111\u1ec3 ngo\u00e0i s\u1ed5 s\u00e1ch ho\u1eb7c chi ti\u00eau kh\u00f4ng \u0111\u00fang ch\u1ebf \u0111\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi ph\u1ea1m h\u00f3a \u0111\u01a1n: Ch\u1eadm xu\u1ea5t h\u00f3a \u0111\u01a1n ho\u1eb7c xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1edbi s\u1ed1 ti\u1ec1n th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, vi\u1ec7c khai th\u00e1c c\u01a1 s\u1edf v\u1eadt ch\u1ea5t nh\u01b0 c\u0103n tin, b\u00e3i gi\u1eef xe hay m\u1eb7t b\u1eb1ng d\u1ecbch v\u1ee5 c\u00f3 th\u1ec3 mang l\u1ea1i ngu\u1ed3n thu \u0111\u00e1ng k\u1ec3 cho c\u00e1c tr\u01b0\u1eddng h\u1ecdc. Tuy nhi\u00ean, \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng n\u00e0y h\u1ee3p ph\u00e1p v\u00e0 b\u1ec1n v\u1eefng, \u0111\u01a1n v\u1ecb c\u1ea7n tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh cho thu\u00ea v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, t\u1eeb kh\u00e2u l\u1eadp \u0111\u1ec1 \u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng thu\u00ea minh b\u1ea1ch cho \u0111\u1ebfn vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh n\u0103m 2026, khi c\u01a1 quan thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n ng\u00e0y c\u00e0ng t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed, vi\u1ec7c r\u00e0 so\u00e1t h\u1ee3p \u0111\u1ed3ng cho thu\u00ea, h\u1ec7 th\u1ed1ng h\u00f3a s\u1ed5 s\u00e1ch v\u00e0 chu\u1ea9n h\u00f3a quy tr\u00ecnh k\u1ebf to\u00e1n l\u00e0 \u0111i\u1ec1u \u0111\u1eb7c bi\u1ec7t c\u1ea7n thi\u1ebft. N\u1ebfu \u0111\u01a1n v\u1ecb c\u1ee7a b\u1ea1n \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, l\u1eadp h\u00f3a \u0111\u01a1n ho\u1eb7c h\u1ea1ch to\u00e1n ngu\u1ed3n thu t\u1eeb t\u00e0i s\u1ea3n c\u00f4ng, tham khao <\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf chuy\u00ean s\u00e2u<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 c\u00e1c chuy\u00ean gia k\u1ebf to\u00e1n &#8211; thu\u1ebf c\u1ee7a MAN &#8211; Master Accountant Network \u0111\u01b0\u1ee3c \u0111\u1ed3ng h\u00e0nh c\u00f9ng qu\u00fd Nh\u00e0 tr\u01b0\u1eddng trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 v\u00e0 t\u1ed1i \u01b0u ngu\u1ed3n thu cho Nh\u00e0 tr\u01b0\u1eddng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/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, \u0111\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 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung 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;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_quy_dinh_cho_thue_su_dung_tai_san_cong\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 quy \u0111\u1ecbnh cho thu\u00ea, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nha_truong_cho_thue_mat_bang_nhung_ben_thue_la_ca_nhan_kinh_doanh_nho_le_thi_co_phai_xuat_hoa_don_khong\"><\/span>Nh\u00e0 tr\u01b0\u1eddng cho thu\u00ea m\u1eb7t b\u1eb1ng nh\u01b0ng b\u00ean thu\u00ea l\u00e0 c\u00e1 nh\u00e2n kinh doanh nh\u1ecf l\u1ebb th\u00ec c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. D\u00f9 b\u00ean thu\u00ea l\u00e0 ai, nh\u00e0 tr\u01b0\u1eddng v\u1edbi t\u01b0 c\u00e1ch l\u00e0 \u0111\u01a1n v\u1ecb cho thu\u00ea t\u00e0i s\u1ea3n c\u00f4ng v\u1eabn ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ec3 ghi nh\u1eadn doanh thu theo \u0111\u00fang quy \u0111\u1ecbnh cho thu\u00ea, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Tien_dien_tien_nuoc_ben_thue_tra_them_co_phai_chiu_thue_khong\"><\/span>Ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbc, b\u00ean thu\u00ea tr\u1ea3 th\u00eam c\u00f3 ph\u1ea3i ch\u1ecbu thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu nh\u00e0 tr\u01b0\u1eddng thu h\u1ed9 ti\u1ec1n \u0111i\u1ec7n n\u01b0\u1edbc v\u00e0 c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra kh\u1edbp nhau th\u00ec c\u00f3 th\u1ec3 h\u1ea1ch to\u00e1n thu h\u1ed9 chi h\u1ed9. Tuy nhi\u00ean, n\u1ebfu nh\u00e0 tr\u01b0\u1eddng thu kho\u00e1n m\u1ed9t kho\u1ea3n ti\u1ec1n bao g\u1ed3m c\u1ea3 \u0111i\u1ec7n n\u01b0\u1edbc th\u00ec kho\u1ea3n n\u00e0y ph\u1ea3i t\u00ednh v\u00e0o doanh thu ch\u1ecbu thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Nh\u00e0 tr\u01b0\u1eddng cho thu\u00ea m\u1eb7t b\u1eb1ng nh\u01b0ng b\u00ean thu\u00ea l\u00e0 c\u00e1 nh\u00e2n kinh doanh nh\u1ecf l\u1ebb th\u00ec c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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