{"id":8310,"date":"2026-04-23T13:56:39","date_gmt":"2026-04-23T06:56:39","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8310"},"modified":"2026-04-23T13:56:39","modified_gmt":"2026-04-23T06:56:39","slug":"cong-van-2539-ct-cs","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/cong-van-2539-ct-cs\/","title":{"rendered":"C\u00f4ng v\u0103n 2539\/CT-CS h\u01b0\u1edbng d\u1eabn thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf n\u0103m 2026 \u0111ang c\u00f3 nh\u1eefng b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd, h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam c\u0169ng li\u00ean t\u1ee5c c\u1eadp nh\u1eadt \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n qu\u1ea3n l\u00fd s\u1ed1 h\u00f3a. Ng\u00e0y 20\/04\/2026, C\u1ee5c Thu\u1ebf \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh C\u00f4ng v\u0103n 2539\/CT-CS, m\u1ed9t v\u0103n b\u1ea3n mang t\u00ednh ch\u1ea5t h\u01b0\u1edbng d\u1eabn tr\u1ecdng t\u00e2m nh\u1eb1m th\u00e1o g\u1ee1 nh\u1eefng v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110\u1ed1i v\u1edbi c\u1ed9ng \u0111\u1ed3ng k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p, vi\u1ec7c n\u1eafm v\u1eefng n\u1ed9i dung C\u00f4ng v\u0103n 2539\/CT-CS kh\u00f4ng ch\u1ec9 gi\u00fap \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh trong n\u0103m t\u00e0i ch\u00ednh 2026.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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-2539-ct-cs\/#Tong_quan_ve_Cong_van_2539CT-CS\" >T\u1ed5ng quan v\u1ec1 C\u00f4ng v\u0103n 2539\/CT-CS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-2539-ct-cs\/#Noi_dung_chi_tiet_ve_chinh_sach_thue_tai_Cong_van_2539CT-CS\" >N\u1ed9i dung chi ti\u1ebft v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf t\u1ea1i C\u00f4ng v\u0103n 2539\/CT-CS<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-2539-ct-cs\/#Cap_nhat_quy_dinh_ve_thue_suat_va_uu_dai\" >C\u1eadp nh\u1eadt quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t v\u00e0 \u01b0u \u0111\u00e3i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-2539-ct-cs\/#Dieu_kien_khau_tru_thue_GTGT_dau_vao\" >\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-2539-ct-cs\/#Xac_dinh_chi_phi_duoc_tru_khi_tinh_thue_TNDN\" >X\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-2539-ct-cs\/#Huong_dan_ve_Hoa_don_dien_tu_theo_Cong_van_2539CT-CS\" >H\u01b0\u1edbng d\u1eabn v\u1ec1 H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo C\u00f4ng v\u0103n 2539\/CT-CS<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-2539-ct-cs\/#Xu_ly_sai_sot_tren_hoa_don_dien_tu\" >X\u1eed l\u00fd sai s\u00f3t tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-2539-ct-cs\/#Thoi_diem_lap_hoa_don\" >Invoice date<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-2539-ct-cs\/#Hoa_don_tu_may_tinh_tien_va_tinh_minh_bach\" >H\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n v\u00e0 t\u00ednh minh b\u1ea1ch<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-2539-ct-cs\/#Tai_sao_doanh_nghiep_can_dac_biet_chu_y_Cong_van_2539CT-CS\" >T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd C\u00f4ng v\u0103n 2539\/CT-CS?<\/a><\/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-2539-ct-cs\/#Thuc_tien_ap_dung_Cong_van_2539CT-CS_cho_tung_loai_hinh_doanh_nghiep\" >Th\u1ef1c ti\u1ec5n \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 2539\/CT-CS cho t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/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-2539-ct-cs\/#Doi_voi_doanh_nghiep_san_xuat_va_xuat_khau\" >\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u00e0 xu\u1ea5t kh\u1ea9u<\/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-2539-ct-cs\/#Doi_voi_doanh_nghiep_thuong_mai_dich_vu\" >\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i d\u1ecbch v\u1ee5<\/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-2539-ct-cs\/#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-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-2539-ct-cs\/#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_ve_Cong_van_2539CT-CS\"><\/span><b>T\u1ed5ng quan v\u1ec1 C\u00f4ng v\u0103n 2539\/CT-CS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2539\/CT-CS \u0111\u01b0\u1ee3c ban h\u00e0nh trong b\u1ed1i c\u1ea3nh c\u00e1c doanh nghi\u1ec7p \u0111ang g\u1eb7p nhi\u1ec1u l\u00fang t\u00fang khi \u00e1p d\u1ee5ng \u0111\u1ed3ng b\u1ed9 c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 l\u1ed9 tr\u00ecnh chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110\u00e2y l\u00e0 giai \u0111o\u1ea1n c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng thanh tra, ki\u1ec3m tra th\u00f4ng qua d\u1eef li\u1ec7u t\u1eadp trung, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin c\u01a1 b\u1ea3n c\u1ee7a C\u00f4ng v\u0103n 2539\/CT-CS.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 hi\u1ec7u v\u0103n b\u1ea3n: 2539\/CT-CS.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y ban h\u00e0nh: 20\/04\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan ban h\u00e0nh: C\u1ee5c Thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi k\u00fd duy\u1ec7t: B\u00e0 Ph\u1ea1m Th\u1ecb Minh Hi\u1ec1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n n\u00e0y \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t c\u1ea9m nang gi\u1ea3i \u0111\u00e1p t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf, t\u1eadp trung v\u00e0o nh\u1eefng &#8220;\u0111i\u1ec3m ngh\u1ebdn&#8221; m\u00e0 c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean ph\u1ea3n \u00e1nh trong qu\u00fd I n\u0103m 2026. N\u1ed9i dung C\u00f4ng v\u0103n 2539\/CT-CS b\u00e1m s\u00e1t tinh th\u1ea7n h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0ng v\u1eabn \u0111\u1ea3m b\u1ea3o t\u00ednh nghi\u00eam minh trong qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc. Vi\u1ec7c tri\u1ec3n khai c\u00e1c n\u1ed9i dung trong C\u00f4ng v\u0103n 2539\/CT-CS gi\u00fap t\u1ea1o ra s\u1ef1 th\u1ed1ng nh\u1ea5t trong c\u00e1ch hi\u1ec3u v\u00e0 c\u00e1ch l\u00e0m gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1n b\u1ed9 thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_chi_tiet_ve_chinh_sach_thue_tai_Cong_van_2539CT-CS\"><\/span><b>N\u1ed9i dung chi ti\u1ebft v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf t\u1ea1i C\u00f4ng v\u0103n 2539\/CT-CS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m nh\u1ea5n quan tr\u1ecdng nh\u1ea5t c\u1ee7a <\/span><b>C\u00f4ng v\u0103n 2539\/CT-CS<\/b><span style=\"font-weight: 400;\"> ch\u00ednh l\u00e0 vi\u1ec7c l\u00e0m r\u00f5 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t v\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb trong giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i s\u1ed1 hi\u1ec7n nay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_quy_dinh_ve_thue_suat_va_uu_dai\"><\/span><b>C\u1eadp nh\u1eadt quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t v\u00e0 \u01b0u \u0111\u00e3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh trong ch\u00ednh s\u00e1ch thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 \u01b0u \u0111\u00e3i thu\u1ebf. Nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh nh\u1ea5t \u0111\u1ecbnh v\u1ec1 doanh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf. C\u00f4ng v\u0103n 2539\/CT-CS \u0111\u00e3 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a d\u1ef1a tr\u00ean m\u00e3 HS v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf \u0111\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t ch\u00ednh x\u00e1c. \u0110i\u1ec1u n\u00e0y gi\u00fap lo\u1ea1i b\u1ecf t\u00ecnh tr\u1ea1ng \u00e1p d\u1ee5ng sai thu\u1ebf su\u1ea5t. M\u1ed9t l\u1ed7i ph\u1ed5 bi\u1ebfn d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p khi c\u01a1 quan thu\u1ebf thanh tra. Theo C\u00f4ng v\u0103n 2539\/CT-CS, doanh nghi\u1ec7p c\u1ea7n t\u1ef1 r\u00e0 so\u00e1t danh m\u1ee5c h\u00e0ng h\u00f3a \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed3ng nh\u1ea5t v\u1edbi m\u00e3 ng\u00e0nh ngh\u1ec1 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_khau_tru_thue_GTGT_dau_vao\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 2539\/CT-CS, vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o y\u00eau c\u1ea7u s\u1ef1 kh\u1eaft khe h\u01a1n v\u1ec1 t\u00ednh kh\u1edbp \u0111\u00fang c\u1ee7a d\u1eef li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. V\u0103n b\u1ea3n nh\u1ea5n m\u1ea1nh r\u1eb1ng c\u00e1c h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf (trong tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c) ho\u1eb7c h\u00f3a \u0111\u01a1n l\u1eadp sai th\u1eddi \u0111i\u1ec3m s\u1ebd b\u1ecb xem x\u00e9t k\u1ef9 l\u01b0\u1ee1ng v\u1ec1 quy\u1ec1n l\u1ee3i kh\u1ea5u tr\u1eeb. Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh \u0111\u1ed1i so\u00e1t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7 theo tinh th\u1ea7n c\u1ee7a C\u00f4ng v\u0103n 2539\/CT-CS. \u0110\u1eb7c bi\u1ec7t, c\u00e1c giao d\u1ecbch tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 2539\/CT-CS ch\u1ea5p thu\u1eadn b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_chi_phi_duoc_tru_khi_tinh_thue_TNDN\"><\/span><b>X\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN), C\u00f4ng v\u0103n 2539\/CT-CS l\u00e0m r\u00f5 vi\u1ec7c ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn chuy\u1ec3n \u0111\u1ed5i s\u1ed1, \u0111\u1ea7u t\u01b0 c\u00f4ng ngh\u1ec7 v\u00e0 ph\u00fac l\u1ee3i nh\u00e2n vi\u00ean. \u0110\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec3m m\u1edbi m\u00e0 c\u00e1c v\u0103n b\u1ea3n tr\u01b0\u1edbc \u0111\u00f3 ch\u01b0a \u0111\u1ec1 c\u1eadp chi ti\u1ebft, gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf t\u1ef1 tin h\u01a1n khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026. C\u00e1c kho\u1ea3n chi ph\u00ed h\u1ed9i ngh\u1ecb, ti\u1ebfp kh\u00e1ch v\u00e0 c\u00f4ng t\u00e1c ph\u00ed c\u0169ng \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 2539\/CT-CS \u0111\u1ecbnh h\u01b0\u1edbng c\u1ee5 th\u1ec3 v\u1ec1 m\u1ee9c tr\u1ea7n v\u00e0 h\u1ed3 s\u01a1 minh ch\u1ee9ng c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd h\u1ee3p l\u1ec7.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_ve_Hoa_don_dien_tu_theo_Cong_van_2539CT-CS\"><\/span><b>H\u01b0\u1edbng d\u1eabn v\u1ec1 H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo C\u00f4ng v\u0103n 2539\/CT-CS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8313\" aria-describedby=\"caption-attachment-8313\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8313\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-ve-Hoa-don-dien-tu-theo-Cong-van-2539_CT-CS.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn v\u1ec1 H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo C\u00f4ng v\u0103n 2539\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-ve-Hoa-don-dien-tu-theo-Cong-van-2539_CT-CS.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-ve-Hoa-don-dien-tu-theo-Cong-van-2539_CT-CS-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-ve-Hoa-don-dien-tu-theo-Cong-van-2539_CT-CS-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-ve-Hoa-don-dien-tu-theo-Cong-van-2539_CT-CS-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-ve-Hoa-don-dien-tu-theo-Cong-van-2539_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8313\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn v\u1ec1 H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo C\u00f4ng v\u0103n 2539\/CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n lu\u00f4n l\u00e0 &#8220;\u0111i\u1ec3m n\u00f3ng&#8221; trong quan h\u1ec7 gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf. V\u1edbi s\u1ef1 ra \u0111\u1eddi c\u1ee7a C\u00f4ng v\u0103n 2539\/CT-CS, c\u00e1c quy tr\u00ecnh n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a r\u00f5 r\u1ec7t h\u01a1n nh\u1eb1m gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_sai_sot_tren_hoa_don_dien_tu\"><\/span><b>X\u1eed l\u00fd sai s\u00f3t tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2539\/CT-CS \u0111\u01b0a ra quy tr\u00ecnh 3 b\u01b0\u1edbc cho vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1t hi\u1ec7n sai s\u00f3t: Ch\u1ee7 \u0111\u1ed9ng l\u1eadp th\u00f4ng b\u00e1o m\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T g\u1eedi c\u01a1 quan thu\u1ebf theo \u0111\u00fang tinh th\u1ea7n C\u00f4ng v\u0103n 2539\/CT-CS.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c: \u0110i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf d\u1ef1a tr\u00ean t\u00ednh ch\u1ea5t c\u1ee7a sai s\u00f3t. Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 2539\/CT-CS, n\u1ebfu sai s\u00f3t kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o m\u00e0 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i h\u1ee7y h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd s\u1ed1 v\u00e0 g\u1eedi l\u1ea1i: \u0110\u1ea3m b\u1ea3o th\u1eddi gian k\u00fd s\u1ed1 kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ec7ch qu\u00e1 xa so v\u1edbi ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi \u0111\u1ec3 tu\u00e2n th\u1ee7 C\u00f4ng v\u0103n 2539\/CT-CS.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_lap_hoa_don\"><\/span><b>Invoice date<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng l\u1ed7i b\u1ecb ph\u1ea1t n\u1eb7ng nh\u1ea5t l\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m. C\u00f4ng v\u0103n 2539\/CT-CS nh\u1eafc l\u1ea1i r\u1eb1ng th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5, \u0111\u00f3 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n n\u1ebfu thu ti\u1ec1n tr\u01b0\u1edbc. Vi\u1ec7c b\u00e1m s\u00e1t c\u00e1c v\u00ed d\u1ee5 c\u1ee5 th\u1ec3 trong C\u00f4ng v\u0103n 2539\/CT-CS s\u1ebd gi\u00fap k\u1ebf to\u00e1n tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh t\u1eeb 4 \u0111\u1ebfn 8 tri\u1ec7u \u0111\u1ed3ng cho m\u1ed7i h\u00e0nh vi vi ph\u1ea1m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_tu_may_tinh_tien_va_tinh_minh_bach\"><\/span><b>H\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n v\u00e0 t\u00ednh minh b\u1ea1ch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p b\u00e1n l\u1ebb v\u00e0 d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng, C\u00f4ng v\u0103n 2539\/CT-CS th\u00fac \u0111\u1ea9y vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n. \u0110\u00e2y l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap minh b\u1ea1ch h\u00f3a doanh thu v\u00e0 t\u1ea1o thu\u1eadn l\u1ee3i cho kh\u00e1ch h\u00e0ng. C\u00f4ng v\u0103n 2539\/CT-CS n\u00eau r\u00f5 quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng khi nh\u1eadn h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n trong vi\u1ec7c tham gia c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh quay s\u1ed1 tr\u00fang th\u01b0\u1edfng c\u1ee7a ng\u00e0nh thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_dac_biet_chu_y_Cong_van_2539CT-CS\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd C\u00f4ng v\u0103n 2539\/CT-CS?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8312\" aria-describedby=\"caption-attachment-8312\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8312\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-an-dac-biet-chu-y-Cong-van-2539_CT-CS.jpg\" alt=\"Doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd C\u00f4ng v\u0103n 2539\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-an-dac-biet-chu-y-Cong-van-2539_CT-CS.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-an-dac-biet-chu-y-Cong-van-2539_CT-CS-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-an-dac-biet-chu-y-Cong-van-2539_CT-CS-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-an-dac-biet-chu-y-Cong-van-2539_CT-CS-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-an-dac-biet-chu-y-Cong-van-2539_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8312\" class=\"wp-caption-text\">Doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd C\u00f4ng v\u0103n 2539\/CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1edd \u0111i ho\u1eb7c \u00e1p d\u1ee5ng h\u1eddi h\u1ee3t c\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 2539\/CT-CS c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng h\u1ec7 l\u1ee5y t\u00e0i ch\u00ednh nghi\u00eam tr\u1ecdng cho doanh nghi\u1ec7p trong n\u0103m 2026.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro t\u1eeb h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t t\u1ef1 \u0111\u1ed9ng: C\u01a1 quan thu\u1ebf hi\u1ec7n \u0111ang s\u1eed d\u1ee5ng AI v\u00e0 Big Data \u0111\u1ec3 \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u. B\u1ea5t k\u1ef3 sai l\u1ec7ch n\u00e0o so v\u1edbi chu\u1ea9n m\u1ef1c t\u1ea1i C\u00f4ng v\u0103n 2539\/CT-CS s\u1ebd b\u1ecb h\u1ec7 th\u1ed1ng g\u1eafn &#8220;c\u1edd \u0111\u1ecf&#8221; c\u1ea3nh b\u00e1o t\u1ef1 \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00e1nh b\u1ecb truy thu l\u1edbn: Nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng \u0111\u1ee3i \u0111\u1ebfn k\u1ef3 quy\u1ebft to\u00e1n m\u1edbi ki\u1ec3m tra l\u1ea1i h\u00f3a \u0111\u01a1n. Tuy nhi\u00ean, theo C\u00f4ng v\u0103n 2539\/CT-CS, vi\u1ec7c sai s\u00f3t k\u00e9o d\u00e0i c\u00f3 th\u1ec3 khi\u1ebfn s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p (0.03%\/ng\u00e0y) t\u00edch t\u1ee5 l\u00ean m\u1ee9c kh\u1ed5ng l\u1ed3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e2ng cao uy t\u00edn doanh nghi\u1ec7p: Vi\u1ec7c tu\u00e2n th\u1ee7 t\u1ed1t ch\u00ednh s\u00e1ch thu\u1ebf theo C\u00f4ng v\u0103n 2539\/CT-CS gi\u00fap doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u1ebfp h\u1ea1ng t\u00edn nhi\u1ec7m cao, thu\u1eadn l\u1ee3i h\u01a1n trong vi\u1ec7c ho\u00e0n thu\u1ebf v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c. C\u00e1c h\u01b0\u1edbng d\u1eabn trong C\u00f4ng v\u0103n 2539\/CT-CS ch\u00ednh l\u00e0 l\u00e1 ch\u1eafn ph\u00e1p l\u00fd an to\u00e0n nh\u1ea5t cho doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ea7n s\u1ef1 h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p, vi\u1ec7c tham v\u1ea5n<\/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 ho\u1eb7c ph\u01b0\u01a1ng \u00e1n<\/span><a href=\"https:\/\/ketoan.man.net.vn\/en\/thue-ke-toan-truong\/\"><strong><span style=\"color: #0000ff;\"> thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng <\/span><\/strong><\/a><span style=\"font-weight: 400;\">s\u1ebd l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u gi\u00fap \u0111\u01a1n v\u1ecb an t\u00e2m v\u1eadn h\u00e0nh v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed qu\u1ea3n l\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thuc_tien_ap_dung_Cong_van_2539CT-CS_cho_tung_loai_hinh_doanh_nghiep\"><\/span><b>Th\u1ef1c ti\u1ec5n \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 2539\/CT-CS cho t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p v\u1edbi \u0111\u1eb7c th\u00f9 v\u1eadn h\u00e0nh ri\u00eang s\u1ebd c\u00f3 nh\u1eefng c\u00e1ch th\u1ee9c ti\u1ebfp c\u1eadn kh\u00e1c nhau \u0111\u1ed1i v\u1edbi c\u00e1c quy \u0111\u1ecbnh m\u1edbi. \u0110\u1ec3 gi\u00fap b\u1ea1n h\u00ecnh dung r\u00f5 h\u01a1n, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng ph\u00e2n t\u00edch chi ti\u1ebft v\u1ec1 vi\u1ec7c tri\u1ec3n khai C\u00f4ng v\u0103n 2539\/CT-CS cho c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_san_xuat_va_xuat_khau\"><\/span><b>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u00e0 xu\u1ea5t kh\u1ea9u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y c\u1ea7n ch\u00fa tr\u1ecdng v\u00e0o ph\u1ea7n ho\u00e0n thu\u1ebf GTGT m\u00e0 C\u00f4ng v\u0103n 2539\/CT-CS c\u00f3 \u0111\u1ec1 c\u1eadp. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf s\u1ebd b\u1ecb ki\u1ec3m tra ch\u1eb7t ch\u1ebd v\u1ec1 t\u00ednh minh b\u1ea1ch c\u1ee7a c\u00e1c nh\u00e0 cung c\u1ea5p \u0111\u1ea7u v\u00e0o. C\u00f4ng v\u0103n 2539\/CT-CS y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i c\u00f3 quy tr\u00ecnh x\u00e1c minh \u0111\u1ed1i t\u00e1c \u0111\u1ec3 tr\u00e1nh mua ph\u1ea3i h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p &#8220;ma&#8221; ho\u1eb7c \u0111\u00e3 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_thuong_mai_dich_vu\"><\/span><b>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u1ecdng t\u00e2m l\u00e0 th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n. C\u00f4ng v\u0103n 2539\/CT-CS l\u01b0u \u00fd r\u1eb1ng c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 tr\u00ean h\u00f3a \u0111\u01a1n ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u00fang k\u1ef3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u1edbp \u0111\u00fang c\u1ee7a t\u1edd khai thu\u1ebf. N\u1ebfu kh\u00f4ng tu\u00e2n th\u1ee7 h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 2539\/CT-CS, doanh nghi\u1ec7p r\u1ea5t d\u1ec5 b\u1ecb lo\u1ea1i c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u n\u00e0y ra kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd.<\/span><\/p>\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;\">B\u01b0\u1edbc sang n\u0103m 2026, s\u1ef1 minh b\u1ea1ch trong ch\u00ednh s\u00e1ch h\u00f3a \u0111\u01a1n v\u00e0 thu\u1ebf TNDN l\u00e0 \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u. Th\u00f4ng qua vi\u1ec7c b\u00e1m s\u00e1t v\u00e0 tri\u1ec3n khai \u0111\u00fang l\u1ed9 tr\u00ecnh t\u1ea1i C\u00f4ng v\u0103n 2539\/CT-CS, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 th\u1ec3 hi\u1ec7n s\u1ef1 chuy\u00ean nghi\u1ec7p trong tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n ch\u1ee7 \u0111\u1ed9ng b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i t\u00e0i ch\u00ednh, gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a c\u00e1c sai s\u00f3t t\u1ed1n k\u00e9m.<\/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 MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n!<\/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 is moderated by:<\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"> <b>Mr. Le Hoang Tuyen<\/b><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO of Man, CPA Vietnam 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 n\u0103m 2026 \u0111ang c\u00f3 nh\u1eefng b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd, h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam c\u0169ng li\u00ean t\u1ee5c c\u1eadp nh\u1eadt \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n qu\u1ea3n l\u00fd s\u1ed1 h\u00f3a. Ng\u00e0y 20\/04\/2026, C\u1ee5c Thu\u1ebf \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh C\u00f4ng v\u0103n 2539\/CT-CS, m\u1ed9t v\u0103n b\u1ea3n mang t\u00ednh [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8311,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8310","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\/8310","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=8310"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8310\/revisions"}],"predecessor-version":[{"id":8314,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8310\/revisions\/8314"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8311"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}