{"id":8043,"date":"2026-03-31T20:47:32","date_gmt":"2026-04-01T03:47:32","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8043"},"modified":"2026-04-01T18:41:57","modified_gmt":"2026-04-02T01:41:57","slug":"cong-van-319-diem-moi-thue-tndn","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/cong-van-319-diem-moi-thue-tndn\/","title":{"rendered":"Updated Official Letter 319: New points on corporate income tax applicable to the 2025 tax period."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 v\u00e0 m\u1ee5c ti\u00eau ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng \u0111ang tr\u1edf th\u00e0nh tr\u1ecdng t\u00e2m c\u1ee7a Ch\u00ednh ph\u1ee7, h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u0169ng c\u00f3 nh\u1eefng b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd. Ng\u00e0y 19\/3\/2026, C\u1ee5c Thu\u1ebf t\u1ec9nh S\u01a1n La \u0111\u00e3 ban h\u00e0nh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/sonla.gdt.gov.vn\/wps\/portal\/!ut\/p\/z1\/rZJfb4IwFMU_iw88kl7Kv_IICTgRNRuOSV-WiuDYoOjomO7Tr8T4YkLcon1pbu7t75zeHETRClHOunLLRNlwVsk6pdYrGM4kIkm88IJHHya-N19OHYxhrqEEUUQzLnbiDaVtwyumQFuKXIFNk7XHVuS1AoIdZPVV51woQDLT1tcZqAUhlmpgTFSmF7Zqk4wBww5bg9FDd1m5Qemfpl-uuaR9e-C4IN_T08iZEAaRB5MoXppPmq-5ln0eGGak0oM95GE8liJdmX-jZ9581nKx8T-_-HBFARLtRoULfLhwJV6bheY0DgCb-L74i_2AfiM-RHRbNetTZMv3_Z66MpcNF_lBoNX9grmra6If1Y9i5utGGnY_3lztr8gdjX4BA8K9pQ!!\/dz\/d5\/L2dBISEvZ0FBIS9nQSEh\/?1dmy&amp;current=true&amp;urile=wcm%3Apath%3A%2Fsonla%2Fsite%2Fdocsystem%2Ftaxdocument%2F93a53316-fab2-419c-9449-7c1434c88ed4\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n s\u1ed1 319\/SLA-NVDTPC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> nh\u1eb1m h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-20-2026-TT-BTC-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-va-Nghi-dinh-320-2025-ND-CP-672539.aspx\" target=\"_blank\" rel=\"noopener\">Circular 20\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n mang t\u00ednh ch\u1ea5t &#8220;b\u1ea3n l\u1ec1&#8221;, thay th\u1ebf cho c\u00e1c quy \u0111\u1ecbnh \u0111\u00e3 c\u0169 t\u1eeb h\u01a1n m\u1ed9t th\u1eadp k\u1ef7 tr\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y s\u1ebd \u0111i s\u00e2u v\u00e0o ph\u00e2n t\u00edch g\u00f3c nh\u00ecn chuy\u00ean m\u00f4n k\u1ebf to\u00e1n v\u1ec1 C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025, gi\u00fap c\u00e1c doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro truy thu khi thanh tra, ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1-pvfRpLcs34BY_iX2Zile5IYRT59TqgL\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Download Summary File <\/span><\/a><\/div>\n<p>&nbsp;<\/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\">Index<\/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\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-319-diem-moi-thue-tndn\/#Tong_quan_boi_canh_phap_ly_Tu_Thong_tu_782014TT-BTC_den_Thong_tu_202026TT-BTC\" >T\u1ed5ng quan b\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd: T\u1eeb Th\u00f4ng t\u01b0 78\/2014\/TT-BTC \u0111\u1ebfn Th\u00f4ng t\u01b0 20\/2026\/TT-BTC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-319-diem-moi-thue-tndn\/#Cham_dut_Thong_tu_782014TT-BTC\" >Ch\u1ea5m d\u1ee9t Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/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\/cong-van-319-diem-moi-thue-tndn\/#Hieu_luc_hoi_to_va_tinh_lien_tuc\" >Hi\u1ec7u l\u1ef1c h\u1ed3i t\u1ed1 v\u00e0 t\u00ednh li\u00ean t\u1ee5c<\/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\/cong-van-319-diem-moi-thue-tndn\/#Chi_phi_duoc_tru_Quy_chuan_hoa_ho_so_chung_tu_theo_huong_dan_moi\" >Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb: Quy chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb theo h\u01b0\u1edbng d\u1eabn m\u1edbi<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-319-diem-moi-thue-tndn\/#Chi_phi_dao_tao_Khong_chi_la_hoa_don\" >Chi ph\u00ed \u0111\u00e0o t\u1ea1o: Kh\u00f4ng ch\u1ec9 l\u00e0 h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-319-diem-moi-thue-tndn\/#Chi_phi_tai_tro_va_mau_bieu_moi_01TNDN\" >Chi ph\u00ed t\u00e0i tr\u1ee3 v\u00e0 m\u1eabu bi\u1ec3u m\u1edbi 01\/TNDN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-319-diem-moi-thue-tndn\/#Cac_khoan_chi_khong_tuong_ung_doanh_thu_Co_hoi_cho_doanh_nghiep_khoi_nghiep\" >C\u00e1c kho\u1ea3n chi kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng doanh thu: C\u01a1 h\u1ed9i cho doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-319-diem-moi-thue-tndn\/#Chuyen_doi_xanh_va_chi_phi_giam_phat_thai_Xu_the_Net_Zero\" >Chuy\u1ec3n \u0111\u1ed5i xanh v\u00e0 chi ph\u00ed gi\u1ea3m ph\u00e1t th\u1ea3i: Xu th\u1ebf Net Zero<\/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\/cong-van-319-diem-moi-thue-tndn\/#Khung_phap_ly_cho_chi_phi_moi_truong\" >Khung ph\u00e1p l\u00fd cho chi ph\u00ed m\u00f4i tr\u01b0\u1eddng<\/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\/cong-van-319-diem-moi-thue-tndn\/#Uu_dai_ve_thue_suat\" >\u01afu \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t<\/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\/cong-van-319-diem-moi-thue-tndn\/#Nguong_thanh_toan_khong_dung_tien_mat_Thay_doi_tu_20_trieu_xuong_5_trieu\" >Ng\u01b0\u1ee1ng thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t: Thay \u0111\u1ed5i t\u1eeb 20 tri\u1ec7u xu\u1ed1ng 5 tri\u1ec7u<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-319-diem-moi-thue-tndn\/#Tac_dong_den_chi_phi_mua_hang_nho_le\" >T\u00e1c \u0111\u1ed9ng \u0111\u1ebfn chi ph\u00ed mua h\u00e0ng nh\u1ecf l\u1ebb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-319-diem-moi-thue-tndn\/#Thu_tuc_uy_quyen_cho_ca_nhan_thanh_toan\" >Th\u1ee7 t\u1ee5c \u1ee7y quy\u1ec1n cho c\u00e1 nh\u00e2n thanh to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-319-diem-moi-thue-tndn\/#Thoi_diem_xac_dinh_doanh_thu_Diem_mau_chot_tranh_truy_thu\" >Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu: \u0110i\u1ec3m m\u1ea5u ch\u1ed1t tr\u00e1nh truy thu<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-319-diem-moi-thue-tndn\/#Doanh_thu_xuat_khau\" >Export revenue<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-319-diem-moi-thue-tndn\/#Linh_vuc_xay_dung_lap_dat\" >L\u0129nh v\u1ef1c x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t<\/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\/cong-van-319-diem-moi-thue-tndn\/#Hoat_dong_cung_cap_dich_vu_so\" >Ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ed1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-319-diem-moi-thue-tndn\/#Thue_TNDN_doi_voi_doanh_nghiep_nuoc_ngoai_va_kinh_doanh_xuyen_bien_gioi\" >Thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i v\u00e0 kinh doanh xuy\u00ean bi\u00ean gi\u1edbi<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-319-diem-moi-thue-tndn\/#Thue_nha_thau_va_kinh_doanh_so\" >Thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 kinh doanh s\u1ed1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-319-diem-moi-thue-tndn\/#Chuyen_nhuong_von_noi_bo_tap_doan\" >Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-319-diem-moi-thue-tndn\/#Quan_ly_von_dau_tu_va_Quy_Khoa_hoc_Cong_nghe\" >Qu\u1ea3n l\u00fd v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0 Qu\u1ef9 Khoa h\u1ecdc C\u00f4ng ngh\u1ec7<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-319-diem-moi-thue-tndn\/#Thu_tuc_dang_ky_von_dau_tu_mo_rong\" >Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd v\u1ed1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-319-diem-moi-thue-tndn\/#Xu_ly_Quy_khoa_hoc_va_cong_nghe_khong_su_dung_het\" >X\u1eed l\u00fd Qu\u1ef9 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-319-diem-moi-thue-tndn\/#Danh_muc_cac_van_ban_bi_thay_the_va_bai_bo_Bang_tra_cuu_cho_ke_toan\" >Danh m\u1ee5c c\u00e1c v\u0103n b\u1ea3n b\u1ecb thay th\u1ebf v\u00e0 b\u00e3i b\u1ecf: B\u1ea3ng tra c\u1ee9u cho k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-319-diem-moi-thue-tndn\/#Loi_khuyen_danh_cho_ke_toan_doanh_nghiep\" >L\u1eddi khuy\u00ean d\u00e0nh cho k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-319-diem-moi-thue-tndn\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-319-diem-moi-thue-tndn\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_boi_canh_phap_ly_Tu_Thong_tu_782014TT-BTC_den_Thong_tu_202026TT-BTC\"><\/span><b>T\u1ed5ng quan b\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd: T\u1eeb Th\u00f4ng t\u01b0 78\/2014\/TT-BTC \u0111\u1ebfn Th\u00f4ng t\u01b0 20\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 ra \u0111\u1eddi c\u1ee7a C\u00f4ng v\u0103n 319\/SLA-NVDTPC \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025 kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh nh\u1ecf l\u1ebb, m\u00e0 l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a qu\u00e1 tr\u00ecnh h\u1ee3p nh\u1ea5t v\u00e0 hi\u1ec7n \u0111\u1ea1i h\u00f3a ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cham_dut_Thong_tu_782014TT-BTC\"><\/span><b>Ch\u1ea5m d\u1ee9t Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau 12 n\u0103m th\u1ef1c hi\u1ec7n, Th\u00f4ng t\u01b0 78\/2014\/TT-BTC v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i (Th\u00f4ng t\u01b0 96\/2015\/TT-BTC) \u0111\u00e3 b\u1ed9c l\u1ed9 nhi\u1ec1u \u0111i\u1ec3m kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c m\u00f4 h\u00ecnh kinh doanh hi\u1ec7n \u0111\u1ea1i. Theo C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025, to\u00e0n b\u1ed9 c\u00e1c v\u0103n b\u1ea3n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng Th\u00f4ng t\u01b0 20\/2026\/TT-BTC. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 k\u1ebf to\u00e1n c\u1ea7n c\u1eadp nh\u1eadt l\u1ea1i h\u1ec7 th\u1ed1ng danh m\u1ee5c v\u0103n b\u1ea3n d\u1eabn chi\u1ebfu trong c\u00e1c t\u1edd tr\u00ecnh, quy ch\u1ebf n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_luc_hoi_to_va_tinh_lien_tuc\"><\/span><b>Hi\u1ec7u l\u1ef1c h\u1ed3i t\u1ed1 v\u00e0 t\u00ednh li\u00ean t\u1ee5c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m \u0111\u1eb7c bi\u1ec7t c\u1ea7n l\u01b0u \u00fd l\u00e0 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC \u0111\u01b0\u1ee3c ban h\u00e0nh n\u0103m 2026 nh\u01b0ng n\u1ed9i dung t\u1ea1i C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025 kh\u1eb3ng \u0111\u1ecbnh c\u00e1c quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u1ef1c ti\u1ebfp cho k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2025. \u0110\u00e2y l\u00e0 m\u1ed9t th\u00e1ch th\u1ee9c l\u1edbn \u0111\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n khi ph\u1ea3i r\u00e0 so\u00e1t l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 ph\u00e1t sinh trong n\u0103m 2025 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy chu\u1ea9n m\u1edbi v\u1ec1 h\u1ed3 s\u01a1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_duoc_tru_Quy_chuan_hoa_ho_so_chung_tu_theo_huong_dan_moi\"><\/span><b>Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb: Quy chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb theo h\u01b0\u1edbng d\u1eabn m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8047\" aria-describedby=\"caption-attachment-8047\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8047\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-khoan-chi-phi-duoc-tru.jpg\" alt=\"C\u1eadp nh\u1eadt C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025 v\u1ec1 kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-khoan-chi-phi-duoc-tru.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-khoan-chi-phi-duoc-tru-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-khoan-chi-phi-duoc-tru-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-khoan-chi-phi-duoc-tru-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-khoan-chi-phi-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8047\" class=\"wp-caption-text\">C\u1eadp nh\u1eadt C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025 v\u1ec1 kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 chi ph\u00ed lu\u00f4n l\u00e0 &#8220;m\u1eb7t tr\u1eadn&#8221; n\u00f3ng b\u1ecfng nh\u1ea5t trong m\u1ecdi cu\u1ed9c thanh tra thu\u1ebf. V\u1edbi C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025, c\u01a1 quan thu\u1ebf \u0111\u00e3 chuy\u1ec3n d\u1ecbch t\u1eeb t\u01b0 duy &#8220;qu\u1ea3n l\u00fd \u0111\u1ea7u m\u1ee5c&#8221; sang &#8220;qu\u1ea3n l\u00fd b\u1ea3n ch\u1ea5t v\u00e0 h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf&#8221;.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_dao_tao_Khong_chi_la_hoa_don\"><\/span><b>Chi ph\u00ed \u0111\u00e0o t\u1ea1o: Kh\u00f4ng ch\u1ec9 l\u00e0 h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, chi ph\u00ed \u0111\u00e0o t\u1ea1o th\u01b0\u1eddng ch\u1ec9 c\u1ea7n h\u00f3a \u0111\u01a1n v\u00e0 quy\u1ebft \u0111\u1ecbnh c\u1eed \u0111i h\u1ecdc. Tuy nhi\u00ean, theo C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025, k\u1ebf to\u00e1n c\u1ea7n ho\u00e0n thi\u1ec7n b\u1ed9 h\u1ed3 s\u01a1 bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy ch\u1ebf t\u00e0i ch\u00ednh\/H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng: Ph\u1ea3i ghi r\u00f5 kho\u1ea3n chi \u0111\u00e0o t\u1ea1o thu\u1ed9c ph\u00fac l\u1ee3i ho\u1eb7c ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng ch\u1ec9\/B\u1eb1ng c\u1ea5p: \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi b\u1eaft bu\u1ed9c. N\u1ebfu nh\u00e2n vi\u00ean \u0111i h\u1ecdc nh\u01b0ng kh\u00f4ng c\u00f3 ch\u1ee9ng ch\u1ec9 ho\u1eb7c k\u1ebft qu\u1ea3 x\u00e1c nh\u1eadn t\u1eeb c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, chi ph\u00ed n\u00e0y c\u00f3 nguy c\u01a1 cao b\u1ecb lo\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cam k\u1ebft \u0111\u00e0o t\u1ea1o: \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, doanh nghi\u1ec7p n\u00ean c\u00f3 cam k\u1ebft ph\u1ee5c v\u1ee5 c\u1ee7a nh\u00e2n vi\u00ean sau khi ho\u00e0n th\u00e0nh kh\u00f3a h\u1ecdc.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_tai_tro_va_mau_bieu_moi_01TNDN\"><\/span><b>Chi ph\u00ed t\u00e0i tr\u1ee3 v\u00e0 m\u1eabu bi\u1ec3u m\u1edbi 01\/TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m x\u00e3 h\u1ed9i l\u00e0 t\u1ed1t nh\u01b0ng n\u1ebfu kh\u00f4ng \u0111\u00fang th\u1ee7 t\u1ee5c, doanh nghi\u1ec7p s\u1ebd b\u1ecb m\u1ea5t quy\u1ec1n l\u1ee3i thu\u1ebf. C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025 nh\u1ea5n m\u1ea1nh vi\u1ec7c s\u1eed d\u1ee5ng M\u1eabu s\u1ed1 01\/TNDN.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd: M\u1ecdi kho\u1ea3n t\u00e0i tr\u1ee3 gi\u00e1o d\u1ee5c, y t\u1ebf hay kh\u1eafc ph\u1ee5c thi\u00ean tai ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn k\u00fd b\u1edfi \u0111\u1ea1i di\u1ec7n \u0111\u01a1n v\u1ecb nh\u1eadn t\u00e0i tr\u1ee3 v\u00e0 doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n: B\u1eaft bu\u1ed9c ph\u1ea3i l\u00e0 ch\u1ee9ng t\u1eeb kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (chuy\u1ec3n kho\u1ea3n) n\u1ebfu gi\u00e1 tr\u1ecb t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (theo ng\u01b0\u1ee1ng m\u1edbi).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_chi_khong_tuong_ung_doanh_thu_Co_hoi_cho_doanh_nghiep_khoi_nghiep\"><\/span><b>C\u00e1c kho\u1ea3n chi kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng doanh thu: C\u01a1 h\u1ed9i cho doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t \u0111i\u1ec3m c\u1ef1c k\u1ef3 ti\u1ebfn b\u1ed9 trong C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025. Tr\u01b0\u1edbc \u0111\u00e2y, nhi\u1ec1u chi ph\u00ed ph\u00e1t sinh nh\u01b0ng &#8220;ch\u01b0a ra doanh thu&#8221; th\u01b0\u1eddng b\u1ecb c\u00e1n b\u1ed9 thu\u1ebf \u0111\u1eb7t d\u1ea5u h\u1ecfi. Gi\u1edd \u0111\u00e2y, c\u00e1c kho\u1ea3n chi nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ef1 th\u1ea7u th\u1ea5t b\u1ea1i: \u0110\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 m\u1eddi th\u1ea7u v\u00e0 th\u00f4ng b\u00e1o tr\u01b0\u1ee3t th\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nghi\u00ean c\u1ee9u s\u1ea3n ph\u1ea9m kh\u00f4ng th\u00e0nh c\u00f4ng: \u0110\u01b0\u1ee3c ch\u1ea5p nh\u1eadn n\u1ebfu c\u00f3 b\u00e1o c\u00e1o nghi\u00ean c\u1ee9u v\u00e0 quy\u1ebft \u0111\u1ecbnh d\u1eebng d\u1ef1 \u00e1n c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u00f3m t\u1eaft h\u1ed3 s\u01a1 theo C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Type of expense<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Ch\u1ee9ng t\u1eeb c\u1ed1t l\u00f5i<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>L\u01b0u \u00fd cho k\u1ebf to\u00e1n<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u1ea5u th\u1ea7u h\u1ecfng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 d\u1ef1 th\u1ea7u v\u00e0 Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef c\u1ea3 b\u1ea3n c\u1ee9ng v\u00e0 b\u1ea3n m\u1ec1m.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Nghi\u00ean c\u1ee9u th\u1ea5t b\u1ea1i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ec1 \u00e1n v\u00e0 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 nghi\u00ean c\u1ee9u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3i ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh th\u1ef1c t\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n ch\u1edd thu\u00ea<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 s\u1edf h\u1eefu v\u00e0 B\u1ea3ng kh\u1ea5u hao<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c d\u1eebng kh\u1ea5u hao qu\u00e1 th\u1eddi h\u1ea1n.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u00e0ng t\u1ed3n kho h\u01b0 h\u1ecfng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea v\u00e0 Quy\u1ebft \u0111\u1ecbnh ti\u00eau h\u1ee7y<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ea7n c\u00f3 \u1ea3nh ch\u1ee5p ho\u1eb7c video minh ch\u1ee9ng.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi \u0111\u1eb7c th\u00f9 n\u00e0y, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef h\u1ed3 s\u01a1 theo tr\u00ecnh t\u1ef1 th\u1eddi gian ph\u00e1t sinh (chronological order) \u0111\u1ec3 ph\u1ee5c v\u1ee5 gi\u1ea3i tr\u00ecnh t\u1ee9c th\u1eddi khi c\u00f3 y\u00eau c\u1ea7u thanh tra. Vi\u1ec7c thi\u1ebfu h\u1ee5t b\u1ea5t k\u1ef3 ch\u1ee9ng t\u1eeb g\u1ed1c n\u00e0o trong danh m\u1ee5c n\u00eau tr\u00ean c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c c\u01a1 quan thu\u1ebf lo\u1ea1i b\u1ecf chi ph\u00ed khi quy\u1ebft to\u00e1n, g\u00e2y thi\u1ec7t h\u1ea1i tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuyen_doi_xanh_va_chi_phi_giam_phat_thai_Xu_the_Net_Zero\"><\/span><b>Chuy\u1ec3n \u0111\u1ed5i xanh v\u00e0 chi ph\u00ed gi\u1ea3m ph\u00e1t th\u1ea3i: Xu th\u1ebf Net Zero<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8046\" aria-describedby=\"caption-attachment-8046\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8046\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-chuyen-doi-xanh.jpg\" alt=\"C\u1eadp nh\u1eadt C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025 v\u1ec1 chuy\u1ec3n \u0111\u1ed5i xanh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-chuyen-doi-xanh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-chuyen-doi-xanh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-chuyen-doi-xanh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-chuyen-doi-xanh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-chuyen-doi-xanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8046\" class=\"wp-caption-text\">C\u1eadp nh\u1eadt C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025 v\u1ec1 chuy\u1ec3n \u0111\u1ed5i xanh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7t Nam \u0111ang n\u1ed7 l\u1ef1c th\u1ef1c hi\u1ec7n cam k\u1ebft t\u1ea1i COP26. C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025 \u0111\u00e3 c\u1ee5 th\u1ec3 h\u00f3a c\u00e1c \u01b0u \u0111\u00e3i v\u00e0 h\u01b0\u1edbng d\u1eabn cho nh\u00f3m chi ph\u00ed m\u00f4i tr\u01b0\u1eddng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_phap_ly_cho_chi_phi_moi_truong\"><\/span><b>Khung ph\u00e1p l\u00fd cho chi ph\u00ed m\u00f4i tr\u01b0\u1eddng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 h\u1ec7 th\u1ed1ng \u0111i\u1ec7n m\u1eb7t tr\u1eddi m\u00e1i nh\u00e0 ho\u1eb7c h\u1ec7 th\u1ed1ng x\u1eed l\u00fd n\u01b0\u1edbc th\u1ea3i \u0111\u1ea1t chu\u1ea9n ESG, c\u00e1c chi ph\u00ed n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 n\u1ebfu h\u1ed3 s\u01a1 minh b\u1ea1ch. C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025 y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i c\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n\/\u0110\u1ec1 \u00e1n chi ti\u1ebft \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c ch\u1ee9ng nh\u1eadn v\u1ec1 ti\u00eau chu\u1ea9n m\u00f4i tr\u01b0\u1eddng t\u1eeb c\u01a1 quan ch\u1ee9c n\u0103ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Uu_dai_ve_thue_suat\"><\/span><b>\u01afu \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng v\u1eabn l\u00e0 20%, nh\u01b0ng \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n xanh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf su\u1ea5t 10% trong 15 n\u0103m \u0111\u1ea7u n\u1ebfu thu\u1ed9c danh m\u1ee5c khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t \u0111\u01b0\u1ee3c nh\u1eafc \u0111\u1ebfn trong C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_thanh_toan_khong_dung_tien_mat_Thay_doi_tu_20_trieu_xuong_5_trieu\"><\/span><b>Ng\u01b0\u1ee1ng thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t: Thay \u0111\u1ed5i t\u1eeb 20 tri\u1ec7u xu\u1ed1ng 5 tri\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8045\" aria-describedby=\"caption-attachment-8045\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8045\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-quy-dinh-nguong-doanh-thu-khong-dung-tien-mat.jpg\" alt=\"C\u1eadp nh\u1eadt C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025 quy \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-quy-dinh-nguong-doanh-thu-khong-dung-tien-mat.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-quy-dinh-nguong-doanh-thu-khong-dung-tien-mat-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-quy-dinh-nguong-doanh-thu-khong-dung-tien-mat-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-quy-dinh-nguong-doanh-thu-khong-dung-tien-mat-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-quy-dinh-nguong-doanh-thu-khong-dung-tien-mat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8045\" class=\"wp-caption-text\">C\u1eadp nh\u1eadt C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025 quy \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00fa s\u1ed1c l\u1edbn \u0111\u1ed1i v\u1edbi c\u00e1c k\u1ebf to\u00e1n thanh to\u00e1n. Theo l\u1ed9 tr\u00ecnh t\u1ea1i C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025, ng\u01b0\u1ee1ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t t\u1ed1i \u0111a \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u00e3 gi\u1ea3m m\u1ea1nh t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng xu\u1ed1ng c\u00f2n 5 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tac_dong_den_chi_phi_mua_hang_nho_le\"><\/span><b>T\u00e1c \u0111\u1ed9ng \u0111\u1ebfn chi ph\u00ed mua h\u00e0ng nh\u1ecf l\u1ebb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi h\u00f3a \u0111\u01a1n mua h\u00e0ng, d\u1ecbch v\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c chuy\u1ec3n kho\u1ea3n qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p. K\u1ebf to\u00e1n c\u1ea7n th\u00f4ng b\u00e1o g\u1ea5p cho b\u1ed9 ph\u1eadn mua h\u00e0ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh h\u00e0nh vi thanh to\u00e1n. Vi\u1ec7c chia nh\u1ecf h\u00f3a \u0111\u01a1n \u0111\u1ec3 n\u00e9 ng\u01b0\u1ee1ng n\u00e0y s\u1ebd b\u1ecb c\u01a1 quan thu\u1ebf soi x\u00e9t k\u1ef9 l\u01b0\u1ee1ng theo tinh th\u1ea7n c\u1ee7a C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tuc_uy_quyen_cho_ca_nhan_thanh_toan\"><\/span><b>Th\u1ee7 t\u1ee5c \u1ee7y quy\u1ec1n cho c\u00e1 nh\u00e2n thanh to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p nh\u00e2n vi\u00ean s\u1eed d\u1ee5ng th\u1ebb c\u00e1 nh\u00e2n \u0111\u1ec3 thanh to\u00e1n (v\u00ed d\u1ee5: \u0111\u1eb7t v\u00e9 m\u00e1y bay, ph\u00f2ng kh\u00e1ch s\u1ea1n), doanh nghi\u1ec7p c\u1ea7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 quy ch\u1ebf t\u00e0i ch\u00ednh cho ph\u00e9p \u1ee7y quy\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n ho\u00e0n tr\u1ea3 t\u1eeb t\u00e0i kho\u1ea3n c\u00f4ng ty v\u00e0o t\u00e0i kho\u1ea3n nh\u00e2n vi\u00ean \u0111\u00fang b\u1eb1ng s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025 nh\u1ea5n m\u1ea1nh s\u1ef1 kh\u1edbp \u0111\u00fang gi\u1eefa h\u00f3a \u0111\u01a1n &#8211; \u1ee7y quy\u1ec1n &#8211; ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xac_dinh_doanh_thu_Diem_mau_chot_tranh_truy_thu\"><\/span><b>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu: \u0110i\u1ec3m m\u1ea5u ch\u1ed1t tr\u00e1nh truy thu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh sai th\u1eddi \u0111i\u1ec3m doanh thu \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c n\u1ed9p ch\u1eadm thu\u1ebf v\u00e0 b\u1ecb ph\u1ea1t 0.03%\/ng\u00e0y. Th\u00f4ng t\u01b0 20\/2026\/TT-BTC th\u00f4ng qua C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025 \u0111\u00e3 l\u00e0m r\u00f5 c\u00e1c m\u1ed1c th\u1eddi gian:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_thu_xuat_khau\"><\/span><b>Export revenue<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u l\u00e0 ng\u00e0y ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c h\u1ea3i quan (ng\u00e0y x\u00e1c nh\u1eadn th\u1ef1c xu\u1ea5t). K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu ch\u1eb7t ch\u1ebd gi\u1eefa ng\u00e0y tr\u00ean h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i v\u00e0 ng\u00e0y tr\u00ean t\u1edd khai h\u1ea3i quan \u0111\u1ec3 ghi nh\u1eadn \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf 2025 theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Linh_vuc_xay_dung_lap_dat\"><\/span><b>L\u0129nh v\u1ef1c x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 tr\u1ecb nghi\u1ec7m thu t\u1eebng giai \u0111o\u1ea1n ho\u1eb7c nghi\u1ec7m thu to\u00e0n b\u1ed9 c\u00f4ng tr\u00ecnh. C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025 y\u00eau c\u1ea7u bi\u00ean b\u1ea3n nghi\u1ec7m thu ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u00ean v\u00e0 ng\u00e0y tr\u00ean bi\u00ean b\u1ea3n l\u00e0 c\u0103n c\u1ee9 duy nh\u1ea5t \u0111\u1ec3 ghi nh\u1eadn doanh thu, thay v\u00ec c\u0103n c\u1ee9 v\u00e0o vi\u1ec7c &#8220;\u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a&#8221;.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoat_dong_cung_cap_dich_vu_so\"><\/span><b>Ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ed1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, t\u00f9y \u0111i\u1ec1u ki\u1ec7n n\u00e0o \u0111\u1ebfn tr\u01b0\u1edbc. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd trong n\u1ed9i dung c\u1ee7a C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_TNDN_doi_voi_doanh_nghiep_nuoc_ngoai_va_kinh_doanh_xuyen_bien_gioi\"><\/span><b>Thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i v\u00e0 kinh doanh xuy\u00ean bi\u00ean gi\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch thu\u1ebf n\u0103m 2026 h\u01b0\u1edbng t\u1edbi vi\u1ec7c ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf. C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025 \u0111\u01b0a ra c\u00e1c quy \u0111\u1ecbnh nghi\u00eam ng\u1eb7t h\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_nha_thau_va_kinh_doanh_so\"><\/span><b>Thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 kinh doanh s\u1ed1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c n\u1ec1n t\u1ea3ng nh\u01b0 qu\u1ea3ng c\u00e1o tr\u1ef1c tuy\u1ebfn, cung c\u1ea5p n\u1ed9i dung s\u1ed1 xuy\u00ean bi\u00ean gi\u1edbi kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam v\u1eabn ph\u1ea3i ch\u1ecbu thu\u1ebf TNDN. Theo C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025, b\u00ean Vi\u1ec7t Nam khi thanh to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 k\u00ea khai thay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuyen_nhuong_von_noi_bo_tap_doan\"><\/span><b>Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t tin vui cho c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia l\u00e0 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n n\u1ed9i b\u1ed9. Tuy nhi\u00ean, c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 &#8220;c\u00f4ng ty m\u1eb9 t\u1ed1i cao&#8221; v\u00e0 &#8220;t\u1ef7 l\u1ec7 s\u1edf h\u1eefu kh\u00f4ng \u0111\u1ed5i&#8221; c\u1ea7n \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n th\u1ea9m \u0111\u1ecbnh k\u1ef9 l\u01b0\u1ee1ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_ly_von_dau_tu_va_Quy_Khoa_hoc_Cong_nghe\"><\/span><b>Qu\u1ea3n l\u00fd v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0 Qu\u1ef9 Khoa h\u1ecdc C\u00f4ng ngh\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song h\u00e0nh c\u00f9ng vi\u1ec7c t\u1ed1i \u01b0u chi ph\u00ed, c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb ngu\u1ed3n v\u1ed1n v\u00e0 c\u00e1c qu\u1ef9 chuy\u00ean d\u1ee5ng c\u0169ng \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t nh\u1eb1m \u0111\u1ea3m b\u1ea3o c\u00e1c kho\u1ea3n \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 m\u1ee5c \u0111\u00edch. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng l\u01b0u \u00fd tr\u1ecdng t\u00e2m v\u1ec1 th\u1ee7 t\u1ee5c b\u00e1o c\u00e1o v\u00e0 x\u1eed l\u00fd s\u1ed1 d\u01b0 qu\u1ef9 theo tinh th\u1ea7n m\u1edbi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tuc_dang_ky_von_dau_tu_mo_rong\"><\/span><b>Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd v\u1ed1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng c\u1ea7n l\u01b0u \u00fd: C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025 y\u00eau c\u1ea7u ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o s\u1ed1 v\u1ed1n th\u1ef1c g\u00f3p c\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf. N\u1ebfu qu\u00ean th\u1ee7 t\u1ee5c n\u00e0y, ph\u1ea7n thu nh\u1eadp t\u1eeb v\u1ed1n m\u1edf r\u1ed9ng c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_Quy_khoa_hoc_va_cong_nghe_khong_su_dung_het\"><\/span><b>X\u1eed l\u00fd Qu\u1ef9 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu sau 5 n\u0103m, qu\u1ef9 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng d\u01b0\u1edbi 70%, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p l\u1ea1i ph\u1ea7n thu\u1ebf TNDN ch\u01b0a n\u1ed9p c\u1ed9ng v\u1edbi l\u00e3i su\u1ea5t ph\u00e1t sinh. \u0110\u00e2y l\u00e0 n\u1ed9i dung quan tr\u1ecdng trong C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025 nh\u1eb1m tr\u00e1nh vi\u1ec7c doanh nghi\u1ec7p tr\u1ee5c l\u1ee3i ch\u00ednh s\u00e1ch \u0111\u1ec3 tr\u00ec ho\u00e3n n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Danh_muc_cac_van_ban_bi_thay_the_va_bai_bo_Bang_tra_cuu_cho_ke_toan\"><\/span><b>Danh m\u1ee5c c\u00e1c v\u0103n b\u1ea3n b\u1ecb thay th\u1ebf v\u00e0 b\u00e3i b\u1ecf: B\u1ea3ng tra c\u1ee9u cho k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 thu\u1eadn ti\u1ec7n cho vi\u1ec7c tra c\u1ee9u, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 danh s\u00e1ch c\u00e1c v\u0103n b\u1ea3n kh\u00f4ng c\u00f2n hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC: Thay th\u1ebf ho\u00e0n to\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC: B\u00e3i b\u1ecf c\u00e1c \u0111i\u1ec1u kho\u1ea3n li\u00ean quan \u0111\u1ebfn thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC: B\u00e3i b\u1ecf n\u1ed9i dung v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC: Thay th\u1ebf ho\u00e0n to\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 s\u1ed1 103\/2014\/TT-BTC: Thay \u0111\u1ed5i c\u01a1 ch\u1ebf t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo tinh th\u1ea7n C\u00f4ng v\u0103n 319\/SLA-NVDTPC.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_khuyen_danh_cho_ke_toan_doanh_nghiep\"><\/span><b>L\u1eddi khuy\u00ean d\u00e0nh cho k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i s\u00e2u r\u1ed9ng c\u1ee7a C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025, c\u00e1c doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n ngay 03 b\u01b0\u1edbc sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1: R\u00e0 so\u00e1t l\u1ea1i h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb n\u0103m 2025. Do Th\u00f4ng t\u01b0 20 c\u00f3 hi\u1ec7u l\u1ef1c cho k\u1ef3 t\u00ednh thu\u1ebf 2025, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra l\u1ea1i c\u00e1c h\u00f3a \u0111\u01a1n t\u1eeb 5 tri\u1ec7u \u0111\u1ebfn 20 tri\u1ec7u \u0111\u00e3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t. N\u1ebfu c\u00f3 th\u1ec3, h\u00e3y th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c t\u00ecm ph\u01b0\u01a1ng \u00e1n gi\u1ea3i tr\u00ecnh ph\u00f9 h\u1ee3p theo \u0111\u00fang C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt quy ch\u1ebf t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9. S\u1eeda \u0111\u1ed5i c\u00e1c quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u00e0o t\u1ea1o, chi ph\u00ed \u0111i l\u1ea1i, t\u00e0i tr\u1ee3 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c m\u1eabu bi\u1ec3u v\u00e0 y\u00eau c\u1ea7u h\u1ed3 s\u01a1 m\u1edbi. H\u00e3y \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi kho\u1ea3n chi \u0111\u1ec1u c\u00f3 v\u1ebft r\u00f5 r\u00e0ng nh\u01b0 y\u00eau c\u1ea7u c\u1ee7a C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025. Ngo\u00e0i ra, vi\u1ec7c ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\"> full accounting service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> uy t\u00edn s\u1ebd gi\u00fap doanh nghi\u1ec7p r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb m\u1ed9t c\u00e1ch kh\u00e1ch quan v\u00e0 chuy\u00ean nghi\u1ec7p nh\u1ea5t tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3: \u0110\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 c\u00e1c b\u1ed9 ph\u1eadn. Thu\u1ebf TNDN kh\u00f4ng ch\u1ec9 l\u00e0 vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n. C\u00e1c b\u1ed9 ph\u1eadn nh\u01b0 Mua h\u00e0ng, Nh\u00e2n s\u1ef1, D\u1ef1 \u00e1n c\u1ea7n \u0111\u01b0\u1ee3c ph\u1ed5 bi\u1ebfn v\u1ec1 ng\u01b0\u1ee1ng thanh to\u00e1n 5 tri\u1ec7u \u0111\u1ed3ng v\u00e0 c\u00e1c y\u00eau c\u1ea7u v\u1ec1 ch\u1ee9ng ch\u1ec9 \u0111\u00e0o t\u1ea1o \u0111\u1ec3 ph\u1ed1i h\u1ee3p nh\u1ecbp nh\u00e0ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025 l\u00e0 m\u1ed9t b\u01b0\u1edbc ti\u1ebfn quan tr\u1ecdng trong vi\u1ec7c minh b\u1ea1ch h\u00f3a v\u00e0 hi\u1ec7n \u0111\u1ea1i h\u00f3a h\u1ec7 th\u1ed1ng thu\u1ebf Vi\u1ec7t Nam. M\u1eb7c d\u00f9 c\u00e1c quy \u0111\u1ecbnh m\u1edbi c\u00f3 ph\u1ea7n kh\u1eaft khe h\u01a1n v\u1ec1 m\u1eb7t h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb v\u00e0 ng\u01b0\u1ee1ng thanh to\u00e1n, nh\u01b0ng ch\u00fang l\u1ea1i m\u1edf ra c\u01a1 h\u1ed9i cho doanh nghi\u1ec7p trong vi\u1ec7c ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1eb7c th\u00f9 v\u00e0 chi ph\u00ed xanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1eafc l\u1ef1c \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n v\u00e0 n\u00e2ng cao n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\">Contact<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/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>Contact information MAN \u2013 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\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><b>Le Hoang Tuyen<\/b><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 v\u00e0 m\u1ee5c ti\u00eau ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng \u0111ang tr\u1edf th\u00e0nh tr\u1ecdng t\u00e2m c\u1ee7a Ch\u00ednh ph\u1ee7, h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u0169ng c\u00f3 nh\u1eefng b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd. Ng\u00e0y 19\/3\/2026, C\u1ee5c Thu\u1ebf t\u1ec9nh S\u01a1n La \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 319\/SLA-NVDTPC nh\u1eb1m h\u01b0\u1edbng d\u1eabn [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8044,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8043","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8043","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=8043"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8043\/revisions"}],"predecessor-version":[{"id":8060,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8043\/revisions\/8060"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8044"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8043"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8043"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8043"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}