{"id":9000,"date":"2026-06-23T16:11:30","date_gmt":"2026-06-23T09:11:30","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9000"},"modified":"2026-06-23T16:11:30","modified_gmt":"2026-06-23T09:11:30","slug":"diem-moi-luat-quan-ly-thue-2025","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/diem-moi-luat-quan-ly-thue-2025\/","title":{"rendered":"\u0110i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025"},"content":{"rendered":"<p style=\"text-align: justify;\">\u0110i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p, k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch t\u00e0i ch\u00ednh \u0111\u1eb7c bi\u1ec7t quan t\u00e2m khi lu\u1eadt ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026. Nh\u1eefng thay \u0111\u1ed5i m\u1edbi t\u1eadp trung v\u00e0o vi\u1ec7c t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd ngh\u0129a v\u1ee5 thu\u1ebf, ki\u1ec3m so\u00e1t r\u1ee7i ro trong k\u00ea khai, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 x\u00e1c \u0111\u1ecbnh r\u00f5 c\u00e1c h\u00e0nh vi b\u1ecb xem l\u00e0 tr\u1ed1n thu\u1ebf. Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c quy \u0111\u1ecbnh m\u1edbi gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh k\u1ebf to\u00e1n, h\u1ea1n ch\u1ebf sai s\u00f3t v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n &#8211; t\u00e0i ch\u00ednh, vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c thay \u0111\u1ed5i trong Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n 2025 l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf, h\u1ea1n ch\u1ebf sai s\u00f3t trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" 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ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-luat-quan-ly-thue-2025\/#09_truong_hop_co_quan_thue_kiem_tra_tai_tru_so_theo_quy_dinh_moi\" >09 tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf theo quy \u0111\u1ecbnh 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-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-luat-quan-ly-thue-2025\/#Doanh_nghiep_can_chuan_bi_gi_khi_co_kha_nang_bi_kiem_tra_thue\" >Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec khi c\u00f3 kh\u1ea3 n\u0103ng b\u1ecb ki\u1ec3m tra thu\u1ebf?<\/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\/diem-moi-luat-quan-ly-thue-2025\/#Diem_moi_Luat_Quan_ly_thue_2025_xac_dinh_10_hanh_vi_tron_thue\" >\u0110i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 x\u00e1c \u0111\u1ecbnh 10 h\u00e0nh vi tr\u1ed1n thu\u1ebf<\/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\/diem-moi-luat-quan-ly-thue-2025\/#Thu_nhat_khong_dang_ky_thue_khong_nop_ho_so_khai_thue_hoac_nop_cham_qua_90_ngay\" >Th\u1ee9 nh\u1ea5t, kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf, kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c n\u1ed9p ch\u1eadm qu\u00e1 90 ng\u00e0y<\/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\/diem-moi-luat-quan-ly-thue-2025\/#Thu_hai_khong_ghi_nhan_cac_khoan_thu_trong_so_ke_toan\" >Th\u1ee9 hai, kh\u00f4ng ghi nh\u1eadn c\u00e1c kho\u1ea3n thu trong s\u1ed5 k\u1ebf to\u00e1n<\/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\/diem-moi-luat-quan-ly-thue-2025\/#Thu_ba_khong_lap_hoa_don_hoac_ghi_gia_tri_hoa_don_thap_hon_thuc_te\" >Th\u1ee9 ba, kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n ho\u1eb7c ghi gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf<\/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\/diem-moi-luat-quan-ly-thue-2025\/#Thu_tu_su_dung_hoa_don_chung_tu_khong_hop_phap_de_giam_so_thue_phai_nop\" >Th\u1ee9 t\u01b0, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p \u0111\u1ec3 gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/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\/diem-moi-luat-quan-ly-thue-2025\/#Thu_nam_su_dung_chung_tu_khong_phan_anh_dung_ban_chat_giao_dich\" >Th\u1ee9 n\u0103m, s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch<\/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\/diem-moi-luat-quan-ly-thue-2025\/#Thu_sau_khai_sai_hang_hoa_xuat_khau_nhap_khau_nhung_khong_tu_khac_phuc\" >Th\u1ee9 s\u00e1u, khai sai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u nh\u01b0ng kh\u00f4ng t\u1ef1 kh\u1eafc ph\u1ee5c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-luat-quan-ly-thue-2025\/#Thu_bay_co_y_khong_ke_khai_hoac_khai_sai_thue_doi_voi_hang_hoa_xuat_nhap_khau\" >Th\u1ee9 b\u1ea3y, c\u1ed1 \u00fd kh\u00f4ng k\u00ea khai ho\u1eb7c khai sai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-luat-quan-ly-thue-2025\/#Thu_tam_cau_ket_voi_nguoi_gui_hang_de_nhap_khau_hang_hoa_nham_tron_thue\" >Th\u1ee9 t\u00e1m, c\u1ea5u k\u1ebft v\u1edbi ng\u01b0\u1eddi g\u1eedi h\u00e0ng \u0111\u1ec3 nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a nh\u1eb1m tr\u1ed1n thu\u1ebf<\/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\/diem-moi-luat-quan-ly-thue-2025\/#Thu_chin_su_dung_hang_hoa_mien_thue_khong_chiu_thue_sai_muc_dich\" >Th\u1ee9 ch\u00edn, s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf sai m\u1ee5c \u0111\u00edch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-luat-quan-ly-thue-2025\/#Cuoi_cung_kinh_doanh_trong_thoi_gian_tam_ngung_nhung_khong_thong_bao_co_quan_thue\" >Cu\u1ed1i c\u00f9ng, kinh doanh trong th\u1eddi gian t\u1ea1m ng\u1eebng nh\u01b0ng kh\u00f4ng th\u00f4ng b\u00e1o c\u01a1 quan thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-luat-quan-ly-thue-2025\/#Doanh_nghiep_can_lam_gi_truoc_khi_Luat_Quan_ly_thue_2025_va_Luat_Thue_thu_nhap_ca_nhan_2025_chinh_thuc_co_hieu_luc\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec tr\u01b0\u1edbc khi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-luat-quan-ly-thue-2025\/#Kiem_tra_lai_he_thong_hoa_don_chung_tu\" >Ki\u1ec3m tra l\u1ea1i h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/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\/diem-moi-luat-quan-ly-thue-2025\/#Chuan_hoa_quy_trinh_ke_toan_noi_bo\" >Chu\u1ea9n h\u00f3a quy tr\u00ecnh k\u1ebf to\u00e1n n\u1ed9i b\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-luat-quan-ly-thue-2025\/#Cap_nhat_kien_thuc_tin_tuc_thue_thuong_xuyen\" >C\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c, tin t\u1ee9c thu\u1ebf th\u01b0\u1eddng xuy\u00ean<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-luat-quan-ly-thue-2025\/#Vai_tro_cua_dich_vu_ke_toan_trong_viec_tuan_thu_Luat_Quan_ly_thue_2025_va_Luat_Thue_thu_nhap_ca_nhan_2025\" >Vai tr\u00f2 c\u1ee7a d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong vi\u1ec7c tu\u00e2n th\u1ee7 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-luat-quan-ly-thue-2025\/#Cau_hoi_thuong_gap_ve_diem_moi_Luat_Quan_ly_thue_2025_va_Luat_Thue_thu_nhap_ca_nhan_2025\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0111i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-luat-quan-ly-thue-2025\/#Diem_moi_Luat_Quan_ly_thue_2025_va_Luat_Thue_thu_nhap_ca_nhan_2025_bat_dau_ap_dung_tu_thoi_diem_nao\" >\u0110i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-luat-quan-ly-thue-2025\/#Nhung_diem_moi_Luat_Quan_ly_thue_2025_va_Luat_Thue_thu_nhap_ca_nhan_2025_nao_doanh_nghiep_can_dac_biet_luu_y\" >Nh\u1eefng \u0111i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 n\u00e0o doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd?<\/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\/diem-moi-luat-quan-ly-thue-2025\/#Viec_cham_nop_ho_so_khai_thue_bao_lau_co_the_bi_xem_la_tron_thue\" >Vi\u1ec7c ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf bao l\u00e2u c\u00f3 th\u1ec3 b\u1ecb xem l\u00e0 tr\u1ed1n thu\u1ebf?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-luat-quan-ly-thue-2025\/#Co_quan_thue_kiem_tra_tai_tru_so_doanh_nghiep_trong_nhung_truong_hop_nao\" >C\u01a1 quan thu\u1ebf ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-luat-quan-ly-thue-2025\/#Doanh_nghiep_can_chuan_bi_gi_de_tranh_vi_pham\" >Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec \u0111\u1ec3 tr\u00e1nh vi ph\u1ea1m?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-luat-quan-ly-thue-2025\/#Ke_toan_doanh_nghiep_can_thay_doi_gi_khi_quy_dinh_moi_chinh_thuc_co_hieu_luc\" >K\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n thay \u0111\u1ed5i g\u00ec khi quy \u0111\u1ecbnh m\u1edbi ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-luat-quan-ly-thue-2025\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-luat-quan-ly-thue-2025\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_diem_moi_Luat_Quan_ly_thue_2025_va_Luat_Thue_thu_nhap_ca_nhan_co_hieu_luc_tu_ngay_172026\"><\/span><b>T\u1ed5ng quan \u0111i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/7\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 1\/7\/2026 v\u1edbi m\u1ee5c ti\u00eau t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1ea3m b\u1ea3o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00fang tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd trong lu\u1eadt t\u1eadp trung v\u00e0o vi\u1ec7c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd ho\u1ea1t \u0111\u1ed9ng k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e2ng cao t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u1ed3 s\u01a1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng ho\u00e0n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd nghi\u00eam c\u00e1c h\u00e0nh vi c\u1ed1 t\u00ecnh l\u00e0m sai l\u1ec7ch ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p trong vi\u1ec7c qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng ti\u1ebfp c\u1eadn m\u1edbi, c\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ec9 ki\u1ec3m tra d\u1ef1a tr\u00ean h\u1ed3 s\u01a1 k\u00ea khai m\u00e0 c\u00f2n ch\u00fa tr\u1ecdng \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u k\u1ebf to\u00e1n, b\u00e1o c\u00e1o thu\u1ebf v\u00e0 ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf c\u00f3 s\u1ef1 th\u1ed1ng nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"09_truong_hop_co_quan_thue_kiem_tra_tai_tru_so_theo_quy_dinh_moi\"><\/span><b>09 tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf theo quy \u0111\u1ecbnh m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9002\" aria-describedby=\"caption-attachment-9002\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9002\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Diem-moi-Luat-Quan-ly-thue-2025-quy-dinh-9-truong-hop-co-quan-thue-kiem-tra-tai-tru-so-doanh-nghiep.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 quy \u0111\u1ecbnh 9 tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ec3 ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Diem-moi-Luat-Quan-ly-thue-2025-quy-dinh-9-truong-hop-co-quan-thue-kiem-tra-tai-tru-so-doanh-nghiep.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Diem-moi-Luat-Quan-ly-thue-2025-quy-dinh-9-truong-hop-co-quan-thue-kiem-tra-tai-tru-so-doanh-nghiep-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Diem-moi-Luat-Quan-ly-thue-2025-quy-dinh-9-truong-hop-co-quan-thue-kiem-tra-tai-tru-so-doanh-nghiep-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Diem-moi-Luat-Quan-ly-thue-2025-quy-dinh-9-truong-hop-co-quan-thue-kiem-tra-tai-tru-so-doanh-nghiep-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Diem-moi-Luat-Quan-ly-thue-2025-quy-dinh-9-truong-hop-co-quan-thue-kiem-tra-tai-tru-so-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9002\" class=\"wp-caption-text\">\u0110i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 quy \u0111\u1ecbnh 9 tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ec3 ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 l\u00e0 vi\u1ec7c t\u0103ng c\u01b0\u1eddng ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra thu\u1ebf trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft nh\u1eb1m x\u00e1c minh t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u1ed3 s\u01a1 v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo th\u00f4ng tin t\u1eeb c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng, vi\u1ec7c ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong 09 tr\u01b0\u1eddng h\u1ee3p li\u00ean quan \u0111\u1ebfn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc khi ho\u00e0n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra sau ho\u00e0n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt trong l\u0129nh v\u1ef1c thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn, ch\u1ec9 \u0111\u1ecbnh ho\u1eb7c trong chuy\u00ean \u0111\u1ec1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p theo y\u00eau c\u1ea7u, \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro cao thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0 chia t\u00e1ch doanh nghi\u1ec7p; S\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t; Chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p; Ph\u00e1 s\u1ea3n gi\u1ea3i th\u1ec3; C\u1ed5 ph\u1ea7n h\u00f3a; Ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf; Chuy\u1ec3n \u0111\u1ecba ch\u1ec9 kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1ea3i tr\u00ecnh, b\u1ed5 sung h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u; \u0111\u1ed3ng th\u1eddi c\u00f3 th\u1ec3 \u1ea5n \u0111\u1ecbnh thu\u1ebf, x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh ho\u1eb7c chuy\u1ec3n sang ki\u1ec3m tra tr\u1ef1c ti\u1ebfp t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ebfu ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u r\u1ee7i ro.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra theo y\u00eau c\u1ea7u \u0111\u1ec3 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, kh\u00f4ng thu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro cao.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf nh\u1eb1m \u0111\u1ea3m b\u1ea3o c\u00e1c kho\u1ea3n doanh thu, chi ph\u00ed, h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb m\u00e0 doanh nghi\u1ec7p k\u00ea khai ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_chuan_bi_gi_khi_co_kha_nang_bi_kiem_tra_thue\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec khi c\u00f3 kh\u1ea3 n\u0103ng b\u1ecb ki\u1ec3m tra thu\u1ebf?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ki\u1ec3m tra, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra l\u1ea1i h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra h\u1ee3p ph\u00e1p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa b\u00e1o c\u00e1o thu\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, k\u1ebf to\u00e1n c\u1ea7n ch\u00fa \u00fd \u0111\u1ebfn nh\u1eefng kho\u1ea3n m\u1ee5c th\u01b0\u1eddng c\u00f3 r\u1ee7i ro cao nh\u01b0 doanh thu ch\u01b0a ghi nh\u1eadn, chi ph\u00ed thi\u1ebfu ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_Luat_Quan_ly_thue_2025_xac_dinh_10_hanh_vi_tron_thue\"><\/span><b>\u0110i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 x\u00e1c \u0111\u1ecbnh 10 h\u00e0nh vi tr\u1ed1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9003\" aria-describedby=\"caption-attachment-9003\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9003\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Diem-moi-Luat-Quan-ly-thue-2025-xac-dinh-10-hanh-vi-duoc-xem-la-tron-thue.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 x\u00e1c \u0111\u1ecbnh 10 h\u00e0nh vi \u0111\u01b0\u1ee3c xem l\u00e0 tr\u1ed1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Diem-moi-Luat-Quan-ly-thue-2025-xac-dinh-10-hanh-vi-duoc-xem-la-tron-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Diem-moi-Luat-Quan-ly-thue-2025-xac-dinh-10-hanh-vi-duoc-xem-la-tron-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Diem-moi-Luat-Quan-ly-thue-2025-xac-dinh-10-hanh-vi-duoc-xem-la-tron-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Diem-moi-Luat-Quan-ly-thue-2025-xac-dinh-10-hanh-vi-duoc-xem-la-tron-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Diem-moi-Luat-Quan-ly-thue-2025-xac-dinh-10-hanh-vi-duoc-xem-la-tron-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9003\" class=\"wp-caption-text\">\u0110i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 x\u00e1c \u0111\u1ecbnh 10 h\u00e0nh vi \u0111\u01b0\u1ee3c xem l\u00e0 tr\u1ed1n thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">M\u1ed9t n\u1ed9i dung quan tr\u1ecdng trong \u0111i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 l\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c h\u00e0nh vi \u0111\u01b0\u1ee3c xem l\u00e0 tr\u1ed1n thu\u1ebf. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n r\u00f5 h\u01a1n nh\u1eefng r\u1ee7i ro c\u00f3 th\u1ec3 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh k\u00ea khai v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_nhat_khong_dang_ky_thue_khong_nop_ho_so_khai_thue_hoac_nop_cham_qua_90_ngay\"><\/span><b>Th\u1ee9 nh\u1ea5t, kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf, kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c n\u1ed9p ch\u1eadm qu\u00e1 90 ng\u00e0y<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh m\u1edbi, c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 ng\u00e0y k\u1ec3 t\u1eeb th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu nh\u1eefng h\u00e0nh vi n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0m thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ho\u1eb7c ho\u00e0n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00ec c\u00f3 th\u1ec3 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 h\u00e0nh vi tr\u1ed1n thu\u1ebf. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, vi\u1ec7c ki\u1ec3m so\u00e1t th\u1eddi h\u1ea1n k\u00ea khai l\u00e0 nhi\u1ec7m v\u1ee5 quan tr\u1ecdng c\u1ee7a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-thue\/\">k\u1ebf to\u00e1n thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. C\u00e1c t\u1edd khai thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi gian nh\u1eb1m tr\u00e1nh ph\u00e1t sinh sai ph\u1ea1m kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_hai_khong_ghi_nhan_cac_khoan_thu_trong_so_ke_toan\"><\/span><b>Th\u1ee9 hai, kh\u00f4ng ghi nh\u1eadn c\u00e1c kho\u1ea3n thu trong s\u1ed5 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed5 k\u1ebf to\u00e1n l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e0nh vi kh\u00f4ng ghi nh\u1eadn c\u00e1c kho\u1ea3n thu li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u00ednh thu\u1ebf c\u00f3 th\u1ec3 l\u00e0m sai l\u1ec7ch doanh thu th\u1ef1c t\u1ebf v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o m\u1ecdi giao d\u1ecbch ph\u00e1t sinh \u0111\u1ec1u \u0111\u01b0\u1ee3c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n \u0111\u00fang t\u00e0i kho\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_ba_khong_lap_hoa_don_hoac_ghi_gia_tri_hoa_don_thap_hon_thuc_te\"><\/span><b>Th\u1ee9 ba, kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n ho\u1eb7c ghi gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf<\/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 r\u1ee7i ro thu\u1ebf ph\u1ed5 bi\u1ebfn hi\u1ec7n nay l\u00e0 vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c c\u1ed1 t\u00ecnh ghi gi\u00e1 tr\u1ecb th\u1ea5p h\u01a1n s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf giao d\u1ecbch.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p b\u00e1n h\u00e0ng v\u1edbi gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf 100 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng ch\u1ec9 l\u1eadp h\u00f3a \u0111\u01a1n 70 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ec3 gi\u1ea3m doanh thu k\u00ea khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e0nh vi n\u00e0y c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 thu\u1ed9c nh\u00f3m h\u00e0nh vi b\u1ecb ki\u1ec3m so\u00e1t ch\u1eb7t theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tu_su_dung_hoa_don_chung_tu_khong_hop_phap_de_giam_so_thue_phai_nop\"><\/span><b>Th\u1ee9 t\u01b0, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p \u0111\u1ec3 gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p r\u1ee7i ro khi s\u1eed d\u1ee5ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 mua h\u00e0ng kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang giao d\u1ecbch th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c h\u00e0nh vi n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m sai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra k\u1ef9 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o h\u1ea1ch to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_nam_su_dung_chung_tu_khong_phan_anh_dung_ban_chat_giao_dich\"><\/span><b>Th\u1ee9 n\u0103m, s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 ki\u1ec3m tra h\u00ecnh th\u1ee9c ch\u1ee9ng t\u1eeb, c\u01a1 quan thu\u1ebf c\u00f2n xem x\u00e9t b\u1ea3n ch\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a giao d\u1ecbch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb nh\u1eb1m che gi\u1ea5u:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb \u0111\u00f3 nh\u1eb1m x\u00e1c \u0111\u1ecbnh sai ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec c\u00f3 th\u1ec3 b\u1ecb xem x\u00e9t l\u00e0 h\u00e0nh vi vi ph\u1ea1m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_sau_khai_sai_hang_hoa_xuat_khau_nhap_khau_nhung_khong_tu_khac_phuc\"><\/span><b>Th\u1ee9 s\u00e1u, khai sai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u nh\u01b0ng kh\u00f4ng t\u1ef1 kh\u1eafc ph\u1ee5c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o th\u00f4ng tin khai b\u00e1o ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c sai s\u00f3t v\u1ec1 h\u00e0ng h\u00f3a, gi\u00e1 tr\u1ecb ho\u1eb7c th\u00f4ng tin li\u00ean quan n\u1ebfu l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 doanh nghi\u1ec7p kh\u00f4ng ch\u1ee7 \u0111\u1ed9ng kh\u1eafc ph\u1ee5c c\u00f3 th\u1ec3 ph\u00e1t sinh r\u1ee7i ro.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_bay_co_y_khong_ke_khai_hoac_khai_sai_thue_doi_voi_hang_hoa_xuat_nhap_khau\"><\/span><b>Th\u1ee9 b\u1ea3y, c\u1ed1 \u00fd kh\u00f4ng k\u00ea khai ho\u1eb7c khai sai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn nhi\u1ec1u lo\u1ea1i h\u1ed3 s\u01a1 v\u00e0 ch\u1ee9ng t\u1eeb. Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m so\u00e1t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin h\u00e0ng h\u00f3a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c c\u1ed1 t\u00ecnh khai sai nh\u1eb1m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tam_cau_ket_voi_nguoi_gui_hang_de_nhap_khau_hang_hoa_nham_tron_thue\"><\/span><b>Th\u1ee9 t\u00e1m, c\u1ea5u k\u1ebft v\u1edbi ng\u01b0\u1eddi g\u1eedi h\u00e0ng \u0111\u1ec3 nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a nh\u1eb1m tr\u1ed1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 c\u0169ng l\u01b0u \u00fd \u0111\u1ebfn tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean ph\u1ed1i h\u1ee3p v\u1edbi nhau nh\u1eb1m che gi\u1ea5u th\u00f4ng tin nh\u1eadp kh\u1ea9u, gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00e1c giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 v\u00e0 ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_chin_su_dung_hang_hoa_mien_thue_khong_chiu_thue_sai_muc_dich\"><\/span><b>Th\u1ee9 ch\u00edn, s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf sai m\u1ee5c \u0111\u00edch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e9t mi\u1ec5n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch theo quy \u0111\u1ecbnh. N\u1ebfu c\u00f3 thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n khai b\u00e1o v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cuoi_cung_kinh_doanh_trong_thoi_gian_tam_ngung_nhung_khong_thong_bao_co_quan_thue\"><\/span><b>Cu\u1ed1i c\u00f9ng, kinh doanh trong th\u1eddi gian t\u1ea1m ng\u1eebng nh\u01b0ng kh\u00f4ng th\u00f4ng b\u00e1o c\u01a1 quan thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng v\u1eabn ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e0 kh\u00f4ng th\u00f4ng b\u00e1o c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o th\u00f4ng tin v\u1ec1 tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt ch\u00ednh x\u00e1c v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_truoc_khi_Luat_Quan_ly_thue_2025_va_Luat_Thue_thu_nhap_ca_nhan_2025_chinh_thuc_co_hieu_luc\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec tr\u01b0\u1edbc khi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t to\u00e0n b\u1ed9 quy tr\u00ecnh k\u1ebf to\u00e1n thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_tra_lai_he_thong_hoa_don_chung_tu\"><\/span><b>Ki\u1ec3m tra l\u1ea1i h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n ph\u00e1t h\u00e0nh \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb mua v\u00e0o \u0111\u1ea7y \u0111\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 thanh to\u00e1n ph\u00f9 h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn c\u00f3 c\u0103n c\u1ee9.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuan_hoa_quy_trinh_ke_toan_noi_bo\"><\/span><b>Chu\u1ea9n h\u00f3a quy tr\u00ecnh k\u1ebf to\u00e1n n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u00ean x\u00e2y d\u1ef1ng quy tr\u00ecnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ebfp nh\u1eadn ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef h\u1ed3 s\u01a1.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_kien_thuc_tin_tuc_thue_thuong_xuyen\"><\/span><b>C\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c, tin t\u1ee9c thu\u1ebf th\u01b0\u1eddng xuy\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh thu\u1ebf c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh. V\u00ec v\u1eady, k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p c\u1ea7n th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt c\u00e1c h\u01b0\u1edbng d\u1eabn m\u1edbi t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh trong \u0111i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh h\u00e0nh vi tr\u1ed1n thu\u1ebf v\u00e0 c\u01a1 ch\u1ebf ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p, \u00e1p l\u1ef1c tu\u00e2n th\u1ee7 \u0111\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ng\u00e0y c\u00e0ng l\u1edbn. Kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c ghi nh\u1eadn v\u00e0 k\u00ea khai s\u1ed1 li\u1ec7u, c\u00f4ng t\u00e1c k\u1ebf to\u00e1n thu\u1ebf hi\u1ec7n nay \u0111\u00f2i h\u1ecfi t\u00ednh ch\u00ednh x\u00e1c cao, kh\u1ea3 n\u0103ng c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch k\u1ecbp th\u1eddi v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro xuy\u00ean su\u1ed1t to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb \u2013 h\u00f3a \u0111\u01a1n \u2013 s\u1ed5 s\u00e1ch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf th\u01b0\u1eddng g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c duy tr\u00ec m\u1ed9t b\u1ed9 m\u00e1y k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 chuy\u00ean s\u00e2u \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u n\u00e0y. Vi\u1ec7c thi\u1ebfu nh\u00e2n s\u1ef1 chuy\u00ean m\u00f4n ho\u1eb7c c\u1eadp nh\u1eadt ch\u1eadm quy \u0111\u1ecbnh thu\u1ebf c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai s\u00f3t trong k\u00ea khai, ti\u1ec1m \u1ea9n r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t ho\u1eb7c truy thu thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec v\u1eady, vi\u1ec7c l\u1ef1a ch\u1ecdn m\u1ed9t \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf chuy\u00ean nghi\u1ec7p ch\u00ednh l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u, gi\u00fap doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh m\u1edbi m\u00e0 c\u00f2n gi\u1ea3m t\u1ea3i \u00e1p l\u1ef1c v\u1eadn h\u00e0nh, t\u1eadp trung h\u01a1n v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_dich_vu_ke_toan_trong_viec_tuan_thu_Luat_Quan_ly_thue_2025_va_Luat_Thue_thu_nhap_ca_nhan_2025\"><\/span><b>Vai tr\u00f2 c\u1ee7a d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong vi\u1ec7c tu\u00e2n th\u1ee7 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p v\u00e0 c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u1ebf sai s\u00f3t trong k\u00ea khai thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y c\u0169ng l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p gi\u1ea3m \u00e1p l\u1ef1c v\u1eadn h\u00e0nh b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 t\u1eadp trung v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_diem_moi_Luat_Quan_ly_thue_2025_va_Luat_Thue_thu_nhap_ca_nhan_2025\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0111i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Diem_moi_Luat_Quan_ly_thue_2025_va_Luat_Thue_thu_nhap_ca_nhan_2025_bat_dau_ap_dung_tu_thoi_diem_nao\"><\/span>\u0110i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tLu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026. T\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0y, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ea7n th\u1ef1c hi\u1ec7n vi\u1ec7c k\u00ea khai, qu\u1ea3n l\u00fd h\u1ed3 s\u01a1, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo c\u00e1c quy \u0111\u1ecbnh m\u1edbi. Vi\u1ec7c c\u1eadp nh\u1eadt s\u1edbm \u0111i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh k\u1ebf to\u00e1n, h\u1ea1n ch\u1ebf nguy c\u01a1 sai s\u00f3t trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nhung_diem_moi_Luat_Quan_ly_thue_2025_va_Luat_Thue_thu_nhap_ca_nhan_2025_nao_doanh_nghiep_can_dac_biet_luu_y\"><\/span>Nh\u1eefng \u0111i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 n\u00e0o doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tM\u1ed9t s\u1ed1 n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd g\u1ed3m: Quy \u0111\u1ecbnh r\u00f5 h\u01a1n v\u1ec1 c\u00e1c h\u00e0nh vi \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n thu\u1ebf, T\u0103ng c\u01b0\u1eddng ki\u1ec3m tra \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro v\u1ec1 thu\u1ebf, Ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 Y\u00eau c\u1ea7u doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u00ea khai ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch th\u1ef1c t\u1ebf. \u0110\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd \u0111\u1ebfn vi\u1ec7c ghi nh\u1eadn doanh thu, chi ph\u00ed v\u00e0 qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh r\u1ee7i ro.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Viec_cham_nop_ho_so_khai_thue_bao_lau_co_the_bi_xem_la_tron_thue\"><\/span>Vi\u1ec7c ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf bao l\u00e2u c\u00f3 th\u1ec3 b\u1ecb xem l\u00e0 tr\u1ed1n thu\u1ebf?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo n\u1ed9i dung \u0111i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c n\u1ed9p sau 90 ng\u00e0y k\u1ec3 t\u1eeb th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, n\u1ebfu d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n. Khi \u0111\u00f3, c\u00f3 th\u1ec3 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 h\u00e0nh vi tr\u1ed1n thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_quan_thue_kiem_tra_tai_tru_so_doanh_nghiep_trong_nhung_truong_hop_nao\"><\/span>C\u01a1 quan thu\u1ebf ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0: Doanh nghi\u1ec7p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, C\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, Thu\u1ed9c nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro cao ho\u1eb7c C\u1ea7n x\u00e1c minh t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u1ed3 s\u01a1 khai thu\u1ebf. V\u00ec v\u1eady, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n doanh nghi\u1ec7p ch\u1ee7 c\u1eadp nh\u1eadt tin t\u1ee9c s\u1edbm, ch\u1ee7 \u0111\u1ed9ng duy tr\u00ec h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7, minh b\u1ea1ch v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng gi\u1ea3i tr\u00ecnh.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_chuan_bi_gi_de_tranh_vi_pham\"><\/span>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec \u0111\u1ec3 tr\u00e1nh vi ph\u1ea1m?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n: R\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 khai thu\u1ebf, Ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o - \u0111\u1ea7u ra, \u0110\u1ea3m b\u1ea3o doanh thu ph\u00e1t sinh \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7, \u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf v\u00e0 L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb theo \u0111\u00fang quy \u0111\u1ecbnh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ke_toan_doanh_nghiep_can_thay_doi_gi_khi_quy_dinh_moi_chinh_thuc_co_hieu_luc\"><\/span>K\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n thay \u0111\u1ed5i g\u00ec khi quy \u0111\u1ecbnh m\u1edbi ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n ch\u00fa tr\u1ecdng h\u01a1n \u0111\u1ebfn: Ki\u1ec3m so\u00e1t t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a ch\u1ee9ng t\u1eeb, \u0110\u1ea3m b\u1ea3o giao d\u1ecbch \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t, Theo d\u00f5i th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf v\u00e0 C\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh m\u1edbi li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"\u0110i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026. T\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0y, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ea7n th\u1ef1c hi\u1ec7n vi\u1ec7c k\u00ea khai, qu\u1ea3n l\u00fd h\u1ed3 s\u01a1, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo c\u00e1c quy \u0111\u1ecbnh m\u1edbi. Vi\u1ec7c c\u1eadp nh\u1eadt s\u1edbm \u0111i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh k\u1ebf to\u00e1n, h\u1ea1n ch\u1ebf nguy c\u01a1 sai s\u00f3t trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Nh\u1eefng \u0111i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 n\u00e0o doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"M\u1ed9t s\u1ed1 n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd g\u1ed3m: Quy \u0111\u1ecbnh r\u00f5 h\u01a1n v\u1ec1 c\u00e1c h\u00e0nh vi \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n thu\u1ebf, T\u0103ng c\u01b0\u1eddng ki\u1ec3m tra \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro v\u1ec1 thu\u1ebf, Ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 Y\u00eau c\u1ea7u doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u00ea khai ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch th\u1ef1c t\u1ebf. \u0110\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd \u0111\u1ebfn vi\u1ec7c ghi nh\u1eadn doanh thu, chi ph\u00ed v\u00e0 qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh r\u1ee7i ro.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Vi\u1ec7c ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf bao l\u00e2u c\u00f3 th\u1ec3 b\u1ecb xem l\u00e0 tr\u1ed1n thu\u1ebf?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo n\u1ed9i dung \u0111i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c n\u1ed9p sau 90 ng\u00e0y k\u1ec3 t\u1eeb th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, n\u1ebfu d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n. Khi \u0111\u00f3, c\u00f3 th\u1ec3 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 h\u00e0nh vi tr\u1ed1n thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u01a1 quan thu\u1ebf ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0: Doanh nghi\u1ec7p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, C\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, Thu\u1ed9c nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro cao ho\u1eb7c C\u1ea7n x\u00e1c minh t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u1ed3 s\u01a1 khai thu\u1ebf. V\u00ec v\u1eady, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n doanh nghi\u1ec7p ch\u1ee7 c\u1eadp nh\u1eadt tin t\u1ee9c s\u1edbm, ch\u1ee7 \u0111\u1ed9ng duy tr\u00ec h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7, minh b\u1ea1ch v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng gi\u1ea3i tr\u00ecnh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec \u0111\u1ec3 tr\u00e1nh vi ph\u1ea1m?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n: R\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 khai thu\u1ebf, Ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o - \u0111\u1ea7u ra, \u0110\u1ea3m b\u1ea3o doanh thu ph\u00e1t sinh \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7, \u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf v\u00e0 L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb theo \u0111\u00fang quy \u0111\u1ecbnh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"K\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n thay \u0111\u1ed5i g\u00ec khi quy \u0111\u1ecbnh m\u1edbi ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n ch\u00fa tr\u1ecdng h\u01a1n \u0111\u1ebfn: Ki\u1ec3m so\u00e1t t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a ch\u1ee9ng t\u1eeb, \u0110\u1ea3m b\u1ea3o giao d\u1ecbch \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t, Theo d\u00f5i th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf v\u00e0 C\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh m\u1edbi li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng \u0111i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 s\u1ebd t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1ch doanh nghi\u1ec7p qu\u1ea3n l\u00fd h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf t\u1eeb ng\u00e0y 1\/7\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u r\u00f5 10 h\u00e0nh vi b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n thu\u1ebf gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng tr\u00e1nh sai s\u00f3t, \u0111\u1ed3ng th\u1eddi x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n minh b\u1ea1ch, \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf, ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb v\u00e0 chu\u1ea9n h\u00f3a quy tr\u00ecnh k\u1ebf to\u00e1n l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro khi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ngu\u1ed3n tham kh\u1ea3o:\u00a0<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-thu-nhap-ca-nhan-2025-so-109-2025-QH15-665870.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025.<\/span><\/strong><\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc c\u1ea7n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 gi\u1ea3i \u0111\u00e1p ho\u1eb7c t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u. Qu\u00fd doanh nghi\u1ec7p vui <\/span><span style=\"font-weight: 400;\">l\u00f2ng <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\">li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><\/span><span style=\"font-weight: 400;\"> qua:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p, k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch t\u00e0i ch\u00ednh \u0111\u1eb7c bi\u1ec7t quan t\u00e2m khi lu\u1eadt ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026. Nh\u1eefng thay \u0111\u1ed5i m\u1edbi t\u1eadp trung v\u00e0o vi\u1ec7c t\u0103ng c\u01b0\u1eddng qu\u1ea3n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9001,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9000","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\/9000","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=9000"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9000\/revisions"}],"predecessor-version":[{"id":9004,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9000\/revisions\/9004"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/9001"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=9000"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=9000"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=9000"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}