{"id":7153,"date":"2026-01-04T19:53:24","date_gmt":"2026-01-05T02:53:24","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7153"},"modified":"2026-01-04T19:53:24","modified_gmt":"2026-01-05T02:53:24","slug":"cong-van-3987-ve-chinh-sach-thue-tndn","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/cong-van-3987-ve-chinh-sach-thue-tndn\/","title":{"rendered":"\u6cd5\u4eba\u7a0e\u653f\u7b56\u306b\u95a2\u3059\u308b\u516c\u5f0f\u6587\u66f8\u7b2c3987\/QNG-NVDTPC\u53f7 - 2026\u5e74\u306e\u65b0\u30dd\u30a4\u30f3\u30c8"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n s\u1ed1 3987\/ QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP khi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. B\u00e0i vi\u1ebft t\u1eadp trung ph\u00e2n t\u00edch to\u00e0n di\u1ec7n nh\u1eefng \u0111i\u1ec3m c\u1eadp nh\u1eadt n\u1ed5i b\u1eadt nh\u01b0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf, thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, quy \u0111\u1ecbnh thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng, t\u1eeb \u0111\u00f3 gi\u00fap doanh nghi\u1ec7p, k\u1ebf to\u00e1n v\u00e0 nh\u00e0 qu\u1ea3n l\u00fd ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7, h\u1ea1n ch\u1ebf r\u1ee7i ro v\u00e0 t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb thu\u1ebf trong giai \u0111o\u1ea1n 2026.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" 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\/ja\/cong-van-3987-ve-chinh-sach-thue-tndn\/#Co_so_phap_ly_cua_Cong_van_so_3987QNG-NVDTPC_ve_chinh_sach_thue_TNDN\" >C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 3987\/QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-3987-ve-chinh-sach-thue-tndn\/#Nghi_dinh_3202025ND-CP_%E2%80%93_Nen_tang_phap_ly_cot_loi\" >Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP &#8211; N\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd c\u1ed1t l\u00f5i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-3987-ve-chinh-sach-thue-tndn\/#Vai_tro_cua_Cong_van_so_3987_QNG-NVDTPC_ve_chinh_sach_thue_TNDN\" >Vai tr\u00f2 c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 3987\/ QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch 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-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-3987-ve-chinh-sach-thue-tndn\/#Tong_hop_diem_moi_noi_bat_theo_Cong_van_so_3987_QNG-NVDTPC_ve_chinh_sach_thue_TNDN\" >T\u1ed5ng h\u1ee3p \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt theo C\u00f4ng v\u0103n s\u1ed1 3987\/ QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN<\/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\/ja\/cong-van-3987-ve-chinh-sach-thue-tndn\/#Lam_ro_doi_tuong_nop_thue_TNDN\" >L\u00e0m r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN<\/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\/ja\/cong-van-3987-ve-chinh-sach-thue-tndn\/#Bo_sung_cac_khoan_thu_nhap_duoc_mien_thue\" >B\u1ed5 sung c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/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\/ja\/cong-van-3987-ve-chinh-sach-thue-tndn\/#Dieu_kien_thanh_toan_khong_dung_tien_mat_Diem_siet_chat_dang_chu_y\" >\u0110i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t: \u0110i\u1ec3m si\u1ebft ch\u1eb7t \u0111\u00e1ng ch\u00fa \u00fd<\/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\/ja\/cong-van-3987-ve-chinh-sach-thue-tndn\/#Xac_dinh_lo_va_chuyen_lo_theo_huong_dan_moi\" >X\u00e1c \u0111\u1ecbnh l\u1ed7 v\u00e0 chuy\u1ec3n l\u1ed7 theo h\u01b0\u1edbng d\u1eabn m\u1edbi<\/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\/ja\/cong-van-3987-ve-chinh-sach-thue-tndn\/#Thue_suat_thue_TNDN_theo_Nghi_dinh_3202025ND-CP\" >Thu\u1ebf su\u1ea5t thu\u1ebf TNDN theo Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/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\/ja\/cong-van-3987-ve-chinh-sach-thue-tndn\/#Tac_dong_cua_Cong_van_so_3987_QNG-NVDTPC_ve_chinh_sach_thue_TNDN_doi_voi_doanh_nghiep\" >T\u00e1c \u0111\u1ed9ng c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 3987\/ QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/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\/ja\/cong-van-3987-ve-chinh-sach-thue-tndn\/#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-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-3987-ve-chinh-sach-thue-tndn\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-3987-ve-chinh-sach-thue-tndn\/#Cau_hoi_thuong_gap_ve_Cong_van_so_3987_QNG-NVDTPC_ve_chinh_sach_thue_TNDN\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n s\u1ed1 3987\/ QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-3987-ve-chinh-sach-thue-tndn\/#Khoan_chi_tu_05_trieu_dong_tro_len_bat_buoc_phai_thanh_toan_khong_dung_tien_mat_trong_moi_truong_hop\" >Kho\u1ea3n chi t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean b\u1eaft bu\u1ed9c ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-3987-ve-chinh-sach-thue-tndn\/#Nguoi_lao_dong_thanh_toan_bang_tai_khoan_ca_nhan_co_duoc_chap_nhan_khong\" >Ng\u01b0\u1eddi lao \u0111\u1ed9ng thanh to\u00e1n b\u1eb1ng t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n c\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-3987-ve-chinh-sach-thue-tndn\/#Quy_dinh_moi_co_ap_dung_cho_tat_ca_doanh_nghiep_hay_chi_doanh_nghiep_lon\" >Quy \u0111\u1ecbnh m\u1edbi c\u00f3 \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 doanh nghi\u1ec7p hay ch\u1ec9 doanh nghi\u1ec7p l\u1edbn?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_cua_Cong_van_so_3987QNG-NVDTPC_ve_chinh_sach_thue_TNDN\"><\/span><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 3987\/QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7156\" aria-describedby=\"caption-attachment-7156\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7156\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-cua-Cong-van-so-3987_QNG-NVDTPC-ve-chinh-sach-thue-TNDN.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 3987\/QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-cua-Cong-van-so-3987_QNG-NVDTPC-ve-chinh-sach-thue-TNDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-cua-Cong-van-so-3987_QNG-NVDTPC-ve-chinh-sach-thue-TNDN-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-cua-Cong-van-so-3987_QNG-NVDTPC-ve-chinh-sach-thue-TNDN-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-cua-Cong-van-so-3987_QNG-NVDTPC-ve-chinh-sach-thue-TNDN-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-cua-Cong-van-so-3987_QNG-NVDTPC-ve-chinh-sach-thue-TNDN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7156\" class=\"wp-caption-text\">C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 3987\/QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 n\u1ed9i dung v\u00e0 c\u00e1ch \u00e1p d\u1ee5ng C\u00f4ng v\u0103n s\u1ed1 3987\/ QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN, tr\u01b0\u1edbc h\u1ebft c\u1ea7n l\u00e0m r\u00f5 n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd h\u00ecnh th\u00e0nh v\u0103n b\u1ea3n n\u00e0y, bao g\u1ed3m c\u00e1c quy \u0111\u1ecbnh c\u1ed1t l\u00f5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP v\u00e0 vai tr\u00f2 h\u01b0\u1edbng d\u1eabn th\u1ef1c thi c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_3202025ND-CP_%E2%80%93_Nen_tang_phap_ly_cot_loi\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP &#8211; N\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd c\u1ed1t l\u00f5i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi Ngh\u1ecb \u0111\u1ecbnh 320\/2025 c\u00f3 hi\u1ec7u l\u1ef1c, ch\u00ednh s\u00e1ch thu\u1ebf TNDN ch\u1ee7 y\u1ebfu \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo c\u00e1c ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn c\u0169 (\u0111i\u1ec3n h\u00ecnh l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 h\u1ea1n ch\u1ebf c\u1ee7a quy \u0111\u1ecbnh c\u0169 c\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00e1i ni\u1ec7m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a theo k\u1ecbp s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a kinh t\u1ebf s\u1ed1, \u0111\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kinh doanh xuy\u00ean bi\u00ean gi\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh m\u1ee5c thu nh\u1eadp mi\u1ec5n thu\u1ebf c\u00f2n h\u1eb9p, ch\u01b0a ph\u1ea3n \u00e1nh \u0111\u00fang vai tr\u00f2 c\u1ee7a doanh nghi\u1ec7p trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, m\u00f4i tr\u01b0\u1eddng, ph\u00f2ng ch\u1ed1ng thi\u00ean tai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ch\u01b0a c\u00f3 ng\u01b0\u1ee1ng thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t r\u00f5 r\u00e0ng, g\u00e2y c\u00e1ch hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng kh\u00f4ng th\u1ed1ng nh\u1ea5t gi\u1eefa c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i ch\u01b0a \u0111\u01b0\u1ee3c ph\u00e2n t\u1ea7ng linh ho\u1ea1t theo quy m\u00f4 doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ch\u00ednh nh\u1eefng \u0111i\u1ec3m n\u00e0y \u0111\u00e3 \u0111\u1eb7t ra y\u00eau c\u1ea7u c\u1ea7n c\u00f3 m\u1ed9t ngh\u1ecb \u0111\u1ecbnh m\u1edbi, \u0111\u1ed3ng b\u1ed9 v\u00e0 ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi Lu\u1eadt Thu\u1ebf TNDN 2025.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 15\/12\/2025 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb n\u0103m 2025 tr\u1edf \u0111i, nh\u1eb1m h\u01b0\u1edbng d\u1eabn chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15, thay th\u1ebf v\u00e0 c\u1eadp nh\u1eadt nhi\u1ec1u quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y v\u1ed1n kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi m\u00f4i tr\u01b0\u1eddng kinh doanh m\u1edbi, \u0111\u1eb7c bi\u1ec7t l\u00e0 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 kinh t\u1ebf s\u1ed1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c n\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh r\u00f5 h\u01a1n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TNDN;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Si\u1ebft ch\u1eb7t \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 thu\u1ebf su\u1ea5t theo t\u1eebng nh\u00f3m doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u00ean c\u01a1 s\u1edf Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP \u0111\u00e3 thi\u1ebft l\u1eadp khung ph\u00e1p l\u00fd \u0111\u1ea7y \u0111\u1ee7 cho vi\u1ec7c th\u1ef1c thi Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, vi\u1ec7c hi\u1ec3u \u0111\u00fang v\u00e0 \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t c\u00e1c quy \u0111\u1ecbnh m\u1edbi trong th\u1ef1c ti\u1ec5n v\u1eabn l\u00e0 th\u00e1ch th\u1ee9c \u0111\u1ed1i v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p. Ch\u00ednh v\u00ec v\u1eady, C\u00f4ng v\u0103n s\u1ed1 3987\/ QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m l\u00e0m r\u00f5 n\u1ed9i dung c\u1ed1t l\u00f5i, h\u01b0\u1edbng d\u1eabn c\u00e1ch hi\u1ec3u v\u00e0 tri\u1ec3n khai c\u1ee5 th\u1ec3 c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 320\/2025, gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Cong_van_so_3987_QNG-NVDTPC_ve_chinh_sach_thue_TNDN\"><\/span><b>Vai tr\u00f2 c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 3987\/ QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u00ean c\u01a1 s\u1edf Ngh\u1ecb \u0111\u1ecbnh 320\/2025, C\u00f4ng v\u0103n s\u1ed1 3987\/ QNG-NVDTPC ban h\u00e0nh ng\u00e0y 29\/12\/2025 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN do C\u1ee5c Thu\u1ebf t\u1ec9nh Qu\u1ea3ng Ng\u00e3i ban h\u00e0nh c\u00f3 vai tr\u00f2:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng h\u00f3a c\u00e1c \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3i th\u00edch c\u00e1ch hi\u1ec3u v\u00e0 c\u00e1ch \u00e1p d\u1ee5ng trong th\u1ef1c ti\u1ec5n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u1ebf r\u1ee7i ro sai s\u00f3t khi k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do C\u00f4ng v\u0103n s\u1ed1 3987\/ QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN \u0111\u01b0\u1ee3c xem l\u00e0 t\u00e0i li\u1ec7u tham chi\u1ebfu \u0111\u00e1ng tin c\u1eady cho doanh nghi\u1ec7p trong n\u0103m 2026.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tong_hop_diem_moi_noi_bat_theo_Cong_van_so_3987_QNG-NVDTPC_ve_chinh_sach_thue_TNDN\"><\/span><b>T\u1ed5ng h\u1ee3p \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt theo C\u00f4ng v\u0103n s\u1ed1 3987\/ QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7155\" aria-describedby=\"caption-attachment-7155\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7155\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-noi-bat-theo-Cong-van-so-3987_-QNG-NVDTPC-ve-chinh-sach-thue-TNDN.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt theo C\u00f4ng v\u0103n s\u1ed1 3987\/QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-noi-bat-theo-Cong-van-so-3987_-QNG-NVDTPC-ve-chinh-sach-thue-TNDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-noi-bat-theo-Cong-van-so-3987_-QNG-NVDTPC-ve-chinh-sach-thue-TNDN-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-noi-bat-theo-Cong-van-so-3987_-QNG-NVDTPC-ve-chinh-sach-thue-TNDN-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-noi-bat-theo-Cong-van-so-3987_-QNG-NVDTPC-ve-chinh-sach-thue-TNDN-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-noi-bat-theo-Cong-van-so-3987_-QNG-NVDTPC-ve-chinh-sach-thue-TNDN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7155\" class=\"wp-caption-text\">\u0110i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt theo C\u00f4ng v\u0103n s\u1ed1 3987\/QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Tr\u00ean c\u01a1 s\u1edf h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 3987\/ QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN, nhi\u1ec1u n\u1ed9i dung quan tr\u1ecdng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP \u0111\u00e3 \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 v\u00e0 c\u1eadp nh\u1eadt, t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt m\u00e0 doanh nghi\u1ec7p, k\u1ebf to\u00e1n v\u00e0 nh\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lam_ro_doi_tuong_nop_thue_TNDN\"><\/span><b>L\u00e0m r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng nh\u1ea5t t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 3987\/ QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN l\u00e0 vi\u1ec7c l\u00e0m r\u00f5 kh\u00e1i ni\u1ec7m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn m\u1edbi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i n\u1ed9p thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 thu nh\u1eadp li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa nh\u01b0ng ph\u00e1t sinh thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam v\u1eabn thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng qua n\u1ec1n t\u1ea3ng s\u1ed1, th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd h\u01a1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng th\u1ea5t thu thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng gi\u1eefa doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p xuy\u00ean bi\u00ean gi\u1edbi.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bo_sung_cac_khoan_thu_nhap_duoc_mien_thue\"><\/span><b>B\u1ed5 sung c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n s\u1ed1 3987\/ QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN, Ngh\u1ecb \u0111\u1ecbnh 320\/2025 \u0111\u00e3 m\u1edf r\u1ed9ng ph\u1ea1m vi thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, trong \u0111\u00f3 \u0111\u00e1ng ch\u00fa \u00fd l\u00e0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung m\u1ed9t s\u1ed1 lo\u1ea1i thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 n\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, bao g\u1ed3m: Thu nh\u1eadp t\u1eeb d\u1ecbch v\u1ee5 tho\u00e1t l\u0169, ng\u0103n l\u0169, ng\u0103n tri\u1ec1u c\u01b0\u1eddng, ng\u0103n m\u1eb7n, r\u1eeda m\u1eb7n, r\u1eeda ph\u00e8n, gi\u1eef ng\u1ecdt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh c\u00e1c d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt n\u00eau tr\u00ean c\u0103n c\u1ee9 theo m\u00e3 ng\u00e0nh kinh t\u1ebf c\u1ea5p 1 c\u1ee7a ng\u00e0nh n\u00f4ng nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c b\u1ed5 sung n\u00e0y th\u1ec3 hi\u1ec7n \u0111\u1ecbnh h\u01b0\u1edbng ch\u00ednh s\u00e1ch thu\u1ebf mang t\u00ednh h\u1ed7 tr\u1ee3, khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p tham gia v\u00e0o c\u00e1c l\u0129nh v\u1ef1c thi\u1ebft y\u1ebfu, g\u00f3p ph\u1ea7n ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_thanh_toan_khong_dung_tien_mat_Diem_siet_chat_dang_chu_y\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t: \u0110i\u1ec3m si\u1ebft ch\u1eb7t \u0111\u00e1ng ch\u00fa \u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m m\u1edbi c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c nh\u1ea5n m\u1ea1nh trong C\u00f4ng v\u0103n s\u1ed1 3987\/ QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN l\u00e0 c\u00e1c kho\u1ea3n chi t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t sinh nhi\u1ec1u l\u1ea7n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong c\u00f9ng m\u1ed9t ng\u00e0y t\u1eeb c\u00f9ng m\u1ed9t ng\u01b0\u1eddi b\u00e1n, d\u00f9 m\u1ed7i l\u1ea7n thanh to\u00e1n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi 05 tri\u1ec7u \u0111\u1ed3ng, nh\u01b0ng n\u1ebfu t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c giao d\u1ecbch \u0111\u1ea1t t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec kho\u1ea3n chi n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng mua h\u1ed9: Khi doanh nghi\u1ec7p giao ho\u1eb7c \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, c\u00e1c kho\u1ea3n chi c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean v\u1eabn \u0111\u01b0\u1ee3c xem l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng thanh to\u00e1n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 kho\u1ea3n chi \u0111\u00f3 \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y y\u00eau c\u1ea7u doanh nghi\u1ec7p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd h\u00ecnh th\u1ee9c thanh to\u00e1n<\/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 chuy\u1ec3n kho\u1ea3n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng b\u1ed9 gi\u1eefa h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng tu\u00e2n th\u1ee7, chi ph\u00ed d\u00f9 c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p v\u1eabn c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xac_dinh_lo_va_chuyen_lo_theo_huong_dan_moi\"><\/span><b>X\u00e1c \u0111\u1ecbnh l\u1ed7 v\u00e0 chuy\u1ec3n l\u1ed7 theo h\u01b0\u1edbng d\u1eabn m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n s\u1ed1 3987\/ QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN ti\u1ebfp t\u1ee5c kh\u1eb3ng \u0111\u1ecbnh nguy\u00ean t\u1eafc:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 t\u1ed1i \u0111a 05 n\u0103m li\u00ean t\u1ee5c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ed7 ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00fang theo t\u1eebng k\u1ef3 t\u00ednh thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 ng\u01b0\u1ee3c v\u1ec1 c\u00e1c n\u0103m tr\u01b0\u1edbc<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1edbi n\u1eb1m \u1edf vi\u1ec7c h\u01b0\u1edbng d\u1eabn r\u00f5 c\u00e1ch x\u00e1c \u0111\u1ecbnh l\u1ed7 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh kh\u00e1c nhau.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_suat_thue_TNDN_theo_Nghi_dinh_3202025ND-CP\"><\/span><b>Thu\u1ebf su\u1ea5t thu\u1ebf TNDN theo Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo n\u1ed9i dung \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p trong C\u00f4ng v\u0103n s\u1ed1 3987\/ QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN, thu\u1ebf su\u1ea5t TNDN \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">20%: Thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">15% ho\u1eb7c 17%: \u00c1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 quy m\u00f4 doanh thu nh\u1ecf v\u00e0 v\u1eeba theo \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t ri\u00eang cho ng\u00e0nh d\u1ea7u kh\u00ed, khai th\u00e1c t\u00e0i nguy\u00ean<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c ph\u00e2n t\u1ea7ng thu\u1ebf su\u1ea5t gi\u00fap ch\u00ednh s\u00e1ch thu\u1ebf tr\u1edf n\u00ean linh ho\u1ea1t v\u00e0 ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi t\u1eebng nh\u00f3m doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tac_dong_cua_Cong_van_so_3987_QNG-NVDTPC_ve_chinh_sach_thue_TNDN_doi_voi_doanh_nghiep\"><\/span><b>T\u00e1c \u0111\u1ed9ng c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 3987\/ QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c tri\u1ec3n khai C\u00f4ng v\u0103n s\u1ed1 3987\/ QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN mang l\u1ea1i c\u1ea3 c\u01a1 h\u1ed9i v\u00e0 th\u00e1ch th\u1ee9c:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u1ee3i \u00edch:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m r\u1ee7i ro ph\u00e1p l\u00fd khi \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf h\u1ee3p ph\u00e1p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e2ng cao t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Th\u00e1ch th\u1ee9c:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gia t\u0103ng y\u00eau c\u1ea7u v\u1ec1 qu\u1ea3n tr\u1ecb ch\u1ee9ng t\u1eeb;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p l\u1ef1c tu\u00e2n th\u1ee7 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea7n c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi ch\u00ednh s\u00e1ch m\u1edbi.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">T\u1eeb c\u00e1c ph\u00e2n t\u00edch tr\u00ean c\u00f3 th\u1ec3 th\u1ea5y, quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi doanh nghi\u1ec7p \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng mua h\u1ed9 \u0111\u00e3 \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 theo h\u01b0\u1edbng ch\u1eb7t ch\u1ebd nh\u01b0ng linh ho\u1ea1t h\u01a1n. Vi\u1ec7c y\u00eau c\u1ea7u thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean nh\u1eb1m t\u0103ng t\u00ednh minh b\u1ea1ch, ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro thu\u1ebf cho doanh nghi\u1ec7p. \u0110\u1ed3ng th\u1eddi, quy \u0111\u1ecbnh n\u00e0y c\u0169ng t\u1ea1o c\u01a1 s\u1edf ph\u00e1p l\u00fd r\u00f5 r\u00e0ng \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng quy tr\u00ecnh mua s\u1eafm, thanh to\u00e1n v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h2><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><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 kh\u1eb3ng \u0111\u1ecbnh, C\u00f4ng v\u0103n s\u1ed1 3987\/ QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn mang t\u00ednh th\u1ef1c ti\u1ec5n cao, gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 320\/2025.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh ch\u00ednh s\u00e1ch thu\u1ebf ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd v\u00e0 minh b\u1ea1ch, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng nghi\u00ean c\u1ee9u v\u00e0 tu\u00e2n th\u1ee7 C\u00f4ng v\u0103n s\u1ed1 3987\/ QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro m\u00e0 c\u00f2n t\u1ea1o n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong giai \u0111o\u1ea1n 2026 v\u00e0 c\u00e1c n\u0103m ti\u1ebfp theo.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3, t\u01b0 v\u1ea5n v\u1ec1 c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi.<\/span><\/p>\n<h3><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>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Cong_van_so_3987_QNG-NVDTPC_ve_chinh_sach_thue_TNDN\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 <\/b><b>C\u00f4ng v\u0103n s\u1ed1 3987\/ QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khoan_chi_tu_05_trieu_dong_tro_len_bat_buoc_phai_thanh_toan_khong_dung_tien_mat_trong_moi_truong_hop\"><\/span>Kho\u1ea3n chi t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean b\u1eaft bu\u1ed9c ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Theo quy \u0111\u1ecbnh m\u1edbi, c\u00e1c kho\u1ea3n chi t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng mua h\u1ed9. Vi\u1ec7c thanh to\u00e1n ti\u1ec1n m\u1eb7t s\u1ebd l\u00e0m ph\u00e1t sinh r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf TNDN.                    <\/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=\"Nguoi_lao_dong_thanh_toan_bang_tai_khoan_ca_nhan_co_duoc_chap_nhan_khong\"><\/span>Ng\u01b0\u1eddi lao \u0111\u1ed9ng thanh to\u00e1n b\u1eb1ng t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n c\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u01b0\u1ee3c ch\u1ea5p nh\u1eadn, v\u1edbi \u0111i\u1ec1u ki\u1ec7n doanh nghi\u1ec7p c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n ho\u1eb7c giao nhi\u1ec7m v\u1ee5 mua h\u1ed9, ng\u01b0\u1eddi lao \u0111\u1ed9ng thanh to\u00e1n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, doanh nghi\u1ec7p c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb ho\u00e0n \u1ee9ng, h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n li\u00ean quan. N\u1ebfu thi\u1ebfu m\u1ed9t trong c\u00e1c y\u1ebfu t\u1ed1 tr\u00ean, kho\u1ea3n chi c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.                    <\/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=\"Quy_dinh_moi_co_ap_dung_cho_tat_ca_doanh_nghiep_hay_chi_doanh_nghiep_lon\"><\/span>Quy \u0111\u1ecbnh m\u1edbi c\u00f3 \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 doanh nghi\u1ec7p hay ch\u1ec9 doanh nghi\u1ec7p l\u1edbn?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tQuy \u0111\u1ecbnh v\u1ec1 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u00e1p d\u1ee5ng cho m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, kh\u00f4ng ph\u00e2n bi\u1ec7t quy m\u00f4 l\u1edbn hay nh\u1ecf. Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, n\u1ebfu ch\u01b0a chu\u1ea9n h\u00f3a quy tr\u00ecnh k\u1ebf to\u00e1n - thanh to\u00e1n, s\u1ebd l\u00e0 nh\u00f3m ch\u1ecbu t\u00e1c \u0111\u1ed9ng r\u00f5 r\u1ec7t nh\u1ea5t.                    <\/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\": \"Kho\u1ea3n chi t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean b\u1eaft bu\u1ed9c ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, n\u1ebfu ch\u01b0a chu\u1ea9n h\u00f3a quy tr\u00ecnh k\u1ebf to\u00e1n - thanh to\u00e1n, s\u1ebd l\u00e0 nh\u00f3m ch\u1ecbu t\u00e1c \u0111\u1ed9ng r\u00f5 r\u1ec7t nh\u1ea5t.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<p style=\"text-align: right;\"><b><i>Ban bi\u00ean t\u1eadp MAN &#8211; Master Accountant Network<\/i><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n s\u1ed1 3987\/ QNG-NVDTPC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP khi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. B\u00e0i vi\u1ebft t\u1eadp trung ph\u00e2n t\u00edch to\u00e0n di\u1ec7n nh\u1eefng \u0111i\u1ec3m c\u1eadp nh\u1eadt n\u1ed5i b\u1eadt nh\u01b0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf, thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, quy \u0111\u1ecbnh thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng, t\u1eeb \u0111\u00f3 gi\u00fap doanh nghi\u1ec7p, k\u1ebf to\u00e1n v\u00e0 nh\u00e0 qu\u1ea3n l\u00fd ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7, h\u1ea1n ch\u1ebf r\u1ee7i ro v\u00e0 t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7154,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7153","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7153","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=7153"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7153\/revisions"}],"predecessor-version":[{"id":7157,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7153\/revisions\/7157"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7154"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7153"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7153"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7153"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}