{"id":7898,"date":"2026-03-19T02:57:21","date_gmt":"2026-03-19T09:57:21","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7898"},"modified":"2026-03-19T02:59:27","modified_gmt":"2026-03-19T09:59:27","slug":"chenh-lech-tang-tai-san-co-phai-nop-thue-tndn","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/chenh-lech-tang-tai-san-co-phai-nop-thue-tndn\/","title":{"rendered":"\u8cc7\u7523\u306e\u5897\u52a0\u5206\u306f\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304b\uff1f"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch t\u0103ng t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN? L\u00e0 c\u00e2u h\u1ecfi ph\u00e1p l\u00fd quan tr\u1ecdng m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p \u0111\u1eb7t ra khi th\u1ef1c hi\u1ec7n s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t ho\u1eb7c t\u00e1i c\u1ea5u tr\u00fac. Theo quy \u0111\u1ecbnh m\u1edbi t\u1ea1i <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Thue-thu-nhap-doanh-nghiep-2025-so-67-2025-QH15-580594.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15<\/span><\/a><span style=\"font-weight: 400;\">, ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 kh\u00f4ng ch\u1ec9 l\u00e0 v\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n m\u00e0 c\u00f2n t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf. Vi\u1ec7c hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro truy thu v\u00e0 t\u1ed1i \u01b0u tu\u00e2n th\u1ee7.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1YKHCApzjusy4YI9RUtgSNmL8mMgXsRkb\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  T\u1ea3i File T\u00f3m T\u1eaft <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">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\/chenh-lech-tang-tai-san-co-phai-nop-thue-tndn\/#Quy_dinh_ve_thu_nhap_tu_danh_gia_lai_tai_san\" >Quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chenh-lech-tang-tai-san-co-phai-nop-thue-tndn\/#Chenh_lech_tang_tai_san_khi_sap_nhap_co_phai_nop_thue_TNDN\" >Ch\u00eanh l\u1ec7ch t\u0103ng t\u00e0i s\u1ea3n khi s\u00e1p nh\u1eadp c\u00f3 ph\u1ea3i n\u1ed9p 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-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chenh-lech-tang-tai-san-co-phai-nop-thue-tndn\/#Cach_xac_dinh_thu_nhap_chiu_thue\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu 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\/ja\/chenh-lech-tang-tai-san-co-phai-nop-thue-tndn\/#Cac_truong_hop_dien_hinh_ve_nghia_vu_thue\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chenh-lech-tang-tai-san-co-phai-nop-thue-tndn\/#Chenh_lech_tang_tai_san_duoc_tinh_thue_TNDN_nhu_the_nao\" >Ch\u00eanh l\u1ec7ch t\u0103ng t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf TNDN nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chenh-lech-tang-tai-san-co-phai-nop-thue-tndn\/#Xu_ly_vuong_mac_ve_van_de_chenh_lech_tang_tai_san_co_phai_nop_thue_TNDN\" >X\u1eed l\u00fd v\u01b0\u1edbng m\u1eafc v\u1ec1 v\u1ea5n \u0111\u1ec1 ch\u00eanh l\u1ec7ch t\u0103ng t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chenh-lech-tang-tai-san-co-phai-nop-thue-tndn\/#Nhung_luu_y_quan_trong_doanh_nghiep_khong_nen_bo_qua\" >Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng doanh nghi\u1ec7p kh\u00f4ng n\u00ean b\u1ecf qua<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chenh-lech-tang-tai-san-co-phai-nop-thue-tndn\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chenh-lech-tang-tai-san-co-phai-nop-thue-tndn\/#Giai_dap_thac_mac_ve_chenh_lech_tang_tai_san_co_phai_nop_thue_TNDN\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 ch\u00eanh l\u1ec7ch t\u0103ng t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i n\u1ed9p 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-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chenh-lech-tang-tai-san-co-phai-nop-thue-tndn\/#Chenh_lech_tang_tai_san_co_phai_nop_thue_TNDN_trong_moi_truong_hop_khong\" >Ch\u00eanh l\u1ec7ch t\u0103ng t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng?<\/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\/ja\/chenh-lech-tang-tai-san-co-phai-nop-thue-tndn\/#Doanh_nghiep_nao_phai_ke_khai_thue_doi_voi_phan_chenh_lech_nay\" >Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n ch\u00eanh l\u1ec7ch n\u00e0y?<\/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\/ja\/chenh-lech-tang-tai-san-co-phai-nop-thue-tndn\/#Danh_gia_lai_tai_san_noi_bo_co_phai_nop_thue_khong\" >\u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n n\u1ed9i b\u1ed9 c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_thu_nhap_tu_danh_gia_lai_tai_san\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Trong h\u1ec7 th\u1ed1ng thu\u1ebf hi\u1ec7n h\u00e0nh, kho\u1ea3n t\u0103ng th\u00eam t\u1eeb vi\u1ec7c \u0111\u1ecbnh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n khi chia, t\u00e1ch, s\u00e1p nh\u1eadp ho\u1eb7c g\u00f3p v\u1ed1n \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o thu nh\u1eadp kh\u00e1c. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd ph\u1ea7n gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c nguy\u00ean t\u1eafc ph\u00e1p l\u00fd c\u1ea7n n\u1eafm:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt 67\/2025\/QH15 x\u00e1c \u0111\u1ecbnh r\u00f5 ph\u1ea7n ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p: g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Hi\u1ec3u \u0111\u00fang quy \u0111\u1ecbnh n\u00e0y l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 tr\u1ea3 l\u1eddi ch\u00ednh x\u00e1c c\u00e2u h\u1ecfi: Ch\u00eanh l\u1ec7ch t\u0103ng t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN? Trong t\u1eebng t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chenh_lech_tang_tai_san_khi_sap_nhap_co_phai_nop_thue_TNDN\"><\/span><b>Ch\u00eanh l\u1ec7ch t\u0103ng t\u00e0i s\u1ea3n khi s\u00e1p nh\u1eadp c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u gi\u1ed1ng nhau. Vi\u1ec7c ch\u00eanh l\u1ec7ch t\u0103ng t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_thu_nhap_chiu_thue\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p b\u1ecb s\u00e1p nh\u1eadp th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n: N\u1ebfu gi\u00e1 tr\u1ecb sau \u0111\u1ecbnh gi\u00e1 cao h\u01a1n gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n thu nh\u1eadp n\u00e0y:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c ghi nh\u1eadn m\u1ed9t l\u1ea7n v\u00e0o thu nh\u1eadp kh\u00e1c trong k\u1ef3 ph\u00e1t sinh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do doanh nghi\u1ec7p b\u1ecb s\u00e1p nh\u1eadp k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a: Trong \u0111a s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, \u0111\u1ec3 tr\u1ea3 l\u1eddi cho vi\u1ec7c ch\u00eanh l\u1ec7ch t\u0103ng t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN? C\u00e2u tr\u1ea3 l\u1eddi\u00a0 l\u00e0 c\u00f3.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_truong_hop_dien_hinh_ve_nghia_vu_thue\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1ch ph\u00e2n lo\u1ea1i nhanh \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u1ed1i chi\u1ebfu:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc 100% v\u1ed1n khi c\u1ed5 ph\u1ea7n h\u00f3a ho\u1eb7c s\u00e1p nh\u1eadp: \u0110\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p t\u01b0 nh\u00e2n ho\u1eb7c c\u00f3 v\u1ed1n ngo\u00e0i Nh\u00e0 n\u01b0\u1edbc: Ph\u1ea3i n\u1ed9p thu\u1ebf khi ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u0103ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n v\u00e0o li\u00ean doanh: Ph\u1ea7n ch\u00eanh l\u1ec7ch v\u1eabn b\u1ecb t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, ngo\u1ea1i tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i, \u0111a ph\u1ea7n t\u00ecnh hu\u1ed1ng \u0111\u1ec1u d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch t\u0103ng t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN theo quy \u0111\u1ecbnh chung.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chenh_lech_tang_tai_san_duoc_tinh_thue_TNDN_nhu_the_nao\"><\/span><b>Ch\u00eanh l\u1ec7ch t\u0103ng t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf TNDN nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7902\" aria-describedby=\"caption-attachment-7902\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7902\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-muc-thue-khi-chenh-lech-tang-tai-san-co-phai-nop-thue-TNDN.jpg\" alt=\"X\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf khi ch\u00eanh l\u1ec7ch t\u0103ng t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-muc-thue-khi-chenh-lech-tang-tai-san-co-phai-nop-thue-TNDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-muc-thue-khi-chenh-lech-tang-tai-san-co-phai-nop-thue-TNDN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-muc-thue-khi-chenh-lech-tang-tai-san-co-phai-nop-thue-TNDN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-muc-thue-khi-chenh-lech-tang-tai-san-co-phai-nop-thue-TNDN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-muc-thue-khi-chenh-lech-tang-tai-san-co-phai-nop-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7902\" class=\"wp-caption-text\">X\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf khi ch\u00eanh l\u1ec7ch t\u0103ng t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n ch\u00eanh l\u1ec7ch = Gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n &#8211; Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Ph\u1ea7n ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c v\u00e0 l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh thu\u1ebf. \u0110\u00e2y l\u00e0 y\u1ebfu t\u1ed1 c\u1ed1t l\u00f5i khi x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch t\u0103ng t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xu_ly_vuong_mac_ve_van_de_chenh_lech_tang_tai_san_co_phai_nop_thue_TNDN\"><\/span><b>X\u1eed l\u00fd v\u01b0\u1edbng m\u1eafc v\u1ec1 v\u1ea5n \u0111\u1ec1 ch\u00eanh l\u1ec7ch t\u0103ng t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p nh\u1ea7m l\u1eabn gi\u1eefa quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1eeb c\u00f4ng v\u0103n thu\u1ebf, d\u1eabn \u0111\u1ebfn sai s\u00f3t khi x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch t\u0103ng t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng v\u0103n b\u1ea3n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n (v\u00ed d\u1ee5 C\u00f4ng v\u0103n 14879\/TCT-CS) ch\u1ec9 mang t\u00ednh h\u01b0\u1edbng d\u1eabn cho tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt v\u00e0 Th\u00f4ng t\u01b0 m\u1edbi l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd ch\u00ednh th\u1ee9c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00f3 kh\u00e1c bi\u1ec7t, ph\u1ea3i \u01b0u ti\u00ean v\u0103n b\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd cao h\u01a1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng sai c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb truy thu thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ch\u1eadm n\u1ed9p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng r\u1ee7i ro khi thanh tra.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_doanh_nghiep_khong_nen_bo_qua\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng doanh nghi\u1ec7p kh\u00f4ng n\u00ean b\u1ecf qua<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7900\" aria-describedby=\"caption-attachment-7900\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7900\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-luu-y-quan-trong-ve-van-de-chenh-lech-tang-tai-san-co-phai-nop-thue-TNDN.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 v\u1ea5n \u0111\u1ec1 ch\u00eanh l\u1ec7ch t\u0103ng t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-luu-y-quan-trong-ve-van-de-chenh-lech-tang-tai-san-co-phai-nop-thue-TNDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-luu-y-quan-trong-ve-van-de-chenh-lech-tang-tai-san-co-phai-nop-thue-TNDN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-luu-y-quan-trong-ve-van-de-chenh-lech-tang-tai-san-co-phai-nop-thue-TNDN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-luu-y-quan-trong-ve-van-de-chenh-lech-tang-tai-san-co-phai-nop-thue-TNDN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-luu-y-quan-trong-ve-van-de-chenh-lech-tang-tai-san-co-phai-nop-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7900\" class=\"wp-caption-text\">Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 v\u1ea5n \u0111\u1ec1 ch\u00eanh l\u1ec7ch t\u0103ng t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh r\u1ee7i ro, c\u1ea7n ch\u00fa \u00fd:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 l\u1ea1i ph\u1ee5c v\u1ee5 s\u00e1p nh\u1eadp d\u1eabn \u0111\u1ebfn doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ecbu thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 l\u1ea1i theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat-doanh-nghiep\/bai-viet\/toan-van-he-thong-chuan-muc-ke-toan-viet-nam-nam-2023-2596.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0\u00a0 th\u01b0\u1eddng kh\u00f4ng ch\u1ecbu thu\u1ebf n\u1ebfu kh\u00f4ng chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch (nguy\u00ean gi\u00e1, hao m\u00f2n l\u0169y k\u1ebf)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng xin \u00fd ki\u1ebfn c\u01a1 quan thu\u1ebf b\u1eb1ng v\u0103n b\u1ea3n cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p.<\/span><\/li>\n<\/ul>\n<p><strong>Ngu\u1ed3n tham kh\u1ea3o:<\/strong> <span style=\"color: #ff0000;\">B\u00e0i vi\u1ebft LuatVietnam<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo kinh nghi\u1ec7m th\u1ef1c t\u1ebf, MAN &#8211; Master Accountant Network \u0111\u00e3 ti\u1ebfp nh\u1eadn nhi\u1ec1u doanh nghi\u1ec7p. V\u1ea5n \u0111\u1ec1 \u0111a s\u1ed1 c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng nh\u1ea7m l\u1eabn gi\u1eefa \u0111\u00e1nh gi\u00e1 l\u1ea1i ph\u1ee5c v\u1ee5 t\u00e1i c\u1ea5u tr\u00fac v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, d\u1eabn \u0111\u1ebfn k\u00ea khai sai ngh\u0129a v\u1ee5 thu\u1ebf. Qu\u00fd doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o <\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/span><\/a><span style=\"font-weight: 400;\"> ho\u1eb7c <\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, c\u0169ng nh\u01b0 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 tr\u00e1nh b\u1ecb truy thu.<\/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;\">T\u1eeb g\u00f3c \u0111\u1ed9 ph\u00e1p l\u00fd v\u00e0 th\u1ef1c ti\u1ec5n, c\u00f3 th\u1ec3 kh\u1eb3ng \u0111\u1ecbnh r\u1eb1ng trong \u0111a s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, ch\u00eanh l\u1ec7ch t\u0103ng t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN. Ch\u1ec9 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9, nh\u01b0 s\u1eafp x\u1ebfp l\u1ea1i doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc theo ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, m\u1edbi \u0111\u01b0\u1ee3c xem x\u00e9t mi\u1ec5n thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m quan tr\u1ecdng kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c \u201cc\u00f3 n\u1ed9p hay kh\u00f4ng\u201d, m\u00e0 \u1edf vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch, \u0111\u00fang th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn v\u00e0 \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai. Sai s\u00f3t \u1edf b\u1ea5t k\u1ef3 kh\u00e2u n\u00e0o \u0111\u1ec1u c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro truy thu v\u00e0 x\u1eed ph\u1ea1t \u0111\u00e1ng k\u1ec3 trong c\u00e1c k\u1ef3 thanh tra thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t h\u1ed3 s\u01a1 \u0111\u1ecbnh gi\u00e1, ki\u1ec3m tra s\u1ed1 li\u1ec7u s\u1ed5 s\u00e1ch v\u00e0 tham v\u1ea5n c\u01a1 quan thu\u1ebf t\u1eeb s\u1edbm s\u1ebd gi\u00fap gi\u1ea3m thi\u1ec3u \u0111\u00e1ng k\u1ec3 r\u1ee7i ro ph\u00e1p l\u00fd. V\u00ec v\u1eady, thay v\u00ec x\u1eed l\u00fd b\u1ecb \u0111\u1ed9ng khi quy\u1ebft to\u00e1n, doanh nghi\u1ec7p n\u00ean ti\u1ebfp c\u1eadn v\u1ea5n \u0111\u1ec1 m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng ngay t\u1eeb giai \u0111o\u1ea1n l\u1eadp k\u1ebf ho\u1ea1ch s\u00e1p nh\u1eadp ho\u1eb7c t\u00e1i c\u1ea5u tr\u00fac. \u0110\u00e2y ch\u00ednh l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7, t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf v\u00e0 v\u1eadn h\u00e0nh \u1ed5n \u0111\u1ecbnh trong d\u00e0i h\u1ea1n.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><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=\"Giai_dap_thac_mac_ve_chenh_lech_tang_tai_san_co_phai_nop_thue_TNDN\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 ch\u00eanh l\u1ec7ch t\u0103ng t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i n\u1ed9p 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=\"Chenh_lech_tang_tai_san_co_phai_nop_thue_TNDN_trong_moi_truong_hop_khong\"><\/span>Ch\u00eanh l\u1ec7ch t\u0103ng t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng ho\u00e0n to\u00e0n. Tuy nhi\u00ean, trong \u0111a s\u1ed1 t\u00ecnh hu\u1ed1ng, ch\u00eanh l\u1ec7ch t\u0103ng t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c. Ch\u1ec9 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t nh\u01b0 doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc 100% v\u1ed1n th\u1ef1c hi\u1ec7n s\u1eafp x\u1ebfp l\u1ea1i theo ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t m\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n 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=\"Doanh_nghiep_nao_phai_ke_khai_thue_doi_voi_phan_chenh_lech_nay\"><\/span>Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n ch\u00eanh l\u1ec7ch n\u00e0y?<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 s\u1edf h\u1eefu t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00e1nh gi\u00e1 l\u1ea1i (th\u01b0\u1eddng l\u00e0 doanh nghi\u1ec7p b\u1ecb s\u00e1p nh\u1eadp) c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng. V\u00ec v\u1eady, khi xem x\u00e9t ch\u00eanh l\u1ec7ch t\u0103ng t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf, c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang ch\u1ee7 th\u1ec3 ph\u00e1t sinh ngh\u0129a v\u1ee5.                    <\/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=\"Danh_gia_lai_tai_san_noi_bo_co_phai_nop_thue_khong\"><\/span>\u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n n\u1ed9i b\u1ed9 c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu ch\u1ec9 l\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch k\u1ebf to\u00e1n n\u1ed9i b\u1ed9, kh\u00f4ng ph\u00e1t sinh chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu th\u00ec th\u01b0\u1eddng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf. Tuy nhi\u00ean, n\u1ebfu g\u1eafn v\u1edbi giao d\u1ecbch nh\u01b0 g\u00f3p v\u1ed1n, s\u00e1p nh\u1eadp th\u00ec v\u1eabn ph\u1ea3i xem x\u00e9t 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\": \"Ch\u00eanh l\u1ec7ch t\u0103ng t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng ho\u00e0n to\u00e0n. Tuy nhi\u00ean, trong \u0111a s\u1ed1 t\u00ecnh hu\u1ed1ng, ch\u00eanh l\u1ec7ch t\u0103ng t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c. 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Theo quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15, ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 kh\u00f4ng ch\u1ec9 l\u00e0 v\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n m\u00e0 c\u00f2n t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf. Vi\u1ec7c hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro truy thu v\u00e0 t\u1ed1i \u01b0u tu\u00e2n th\u1ee7. &nbsp; Quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7899,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7898","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\/7898","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=7898"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7898\/revisions"}],"predecessor-version":[{"id":7905,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7898\/revisions\/7905"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7899"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7898"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7898"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}