{"id":8095,"date":"2026-04-02T21:09:41","date_gmt":"2026-04-03T04:09:41","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8095"},"modified":"2026-04-02T21:20:22","modified_gmt":"2026-04-03T04:20:22","slug":"cong-van-1902-ct-cds-ngan-chan-gian-lan-thue","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/cong-van-1902-ct-cds-ngan-chan-gian-lan-thue\/","title":{"rendered":"\u516c\u5f0f\u6587\u66f81902\/CT-CDS\uff1a2\u3064\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u306e\u7a0e\u52d9\u8a50\u6b3a\u306e\u9632\u6b62\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh ng\u00e0nh Thu\u1ebf \u0111ang \u0111\u1ea9y m\u1ea1nh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 v\u00e0 \u00e1p d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI) v\u00e0o c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd, vi\u1ec7c ban h\u00e0nh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/tai-chinh\/cong-van-1902-ct-cds-2026-cua-cuc-thue-ve-ngan-chan-gian-lan-thue-su-dung-hai-he-thong-so-ke-toan-430688-d6.html\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n 1902\/CT-CDS<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u00e3 \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t quan tr\u1ecdng v\u1ec1 ng\u0103n ch\u1eb7n h\u00e0nh vi <\/span><span style=\"font-weight: 400;\">gian l\u1eadn thu\u1ebf s\u1eed d\u1ee5ng song song hai h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh<\/span><span style=\"font-weight: 400;\">. \u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t v\u0103n b\u1ea3n nh\u1eafc nh\u1edf th\u00f4ng th\u01b0\u1eddng m\u00e0 l\u00e0 l\u1eddi c\u1ea3nh b\u00e1o \u0111anh th\u00e9p c\u1ee7a C\u1ee5c Thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eabn \u0111ang duy tr\u00ec th\u00f3i quen s\u1eed d\u1ee5ng hai h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch nh\u1eb1m m\u1ee5c \u0111\u00edch tr\u1ed1n thu\u1ebf.<\/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\">\u7d22\u5f15<\/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=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/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-1902-ct-cds-ngan-chan-gian-lan-thue\/#Boi_canh_ra_doi_cua_Cong_van_1902CT-CDS\" >B\u1ed1i c\u1ea3nh ra \u0111\u1eddi c\u1ee7a C\u00f4ng v\u0103n 1902\/CT-CDS<\/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\/cong-van-1902-ct-cds-ngan-chan-gian-lan-thue\/#Nhung_noi_dung_trong_tam_cua_Cong_van_1902CT-CDS\" >Nh\u1eefng n\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a C\u00f4ng v\u0103n 1902\/CT-CDS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-1902-ct-cds-ngan-chan-gian-lan-thue\/#Tai_sao_doanh_nghiep_van_mao_hiem_dung_hai_he_thong_so\" >T\u1ea1i sao doanh nghi\u1ec7p v\u1eabn m\u1ea1o hi\u1ec3m d\u00f9ng hai h\u1ec7 th\u1ed1ng s\u1ed5?<\/a><\/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-1902-ct-cds-ngan-chan-gian-lan-thue\/#Su_phoi_hop_lien_nganh_va_rui_ro_hinh_su\" >S\u1ef1 ph\u1ed1i h\u1ee3p li\u00ean ng\u00e0nh v\u00e0 r\u1ee7i ro h\u00ecnh s\u1ef1<\/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\/cong-van-1902-ct-cds-ngan-chan-gian-lan-thue\/#Giai_phap_giup_doanh_nghiep_tuan_thu_dung_quy_dinh\" >Gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh<\/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\/cong-van-1902-ct-cds-ngan-chan-gian-lan-thue\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-1902-ct-cds-ngan-chan-gian-lan-thue\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Boi_canh_ra_doi_cua_Cong_van_1902CT-CDS\"><\/span><b>B\u1ed1i c\u1ea3nh ra \u0111\u1eddi c\u1ee7a C\u00f4ng v\u0103n 1902\/CT-CDS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n v\u00e0 s\u1ef1 li\u00ean th\u00f4ng d\u1eef li\u1ec7u ng\u00e2n h\u00e0ng \u0111\u00e3 gi\u00fap c\u01a1 quan thu\u1ebf c\u00f3 c\u00e1i nh\u00ecn to\u00e0n c\u1ea3nh v\u1ec1 d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p. Tuy nhi\u00ean, th\u1ef1c t\u1ebf v\u1eabn t\u1ed3n t\u1ea1i nhi\u1ec1u \u0111\u01a1n v\u1ecb c\u1ed1 t\u00ecnh thi\u1ebft l\u1eadp c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ec3 theo d\u00f5i doanh thu th\u1ef1c, trong khi ch\u1ec9 b\u00e1o c\u00e1o m\u1ed9t ph\u1ea7n con s\u1ed1 n\u00e0y l\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 1902\/CT-CDS ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0o ng\u00e0y 31\/03\/2026 v\u00e0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh. V\u0103n b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c \u0111\u01b0a ra nh\u1eb1m m\u1ee5c ti\u00eau truy qu\u00e9t t\u1eadn g\u1ed1c c\u00e1c h\u00e0nh vi gian l\u1eadn, b\u1ea3o v\u1ec7 s\u1ef1 c\u00f4ng b\u1eb1ng trong kinh doanh v\u00e0 ch\u1ed1ng th\u1ea5t thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. \u0110\u1eb7c bi\u1ec7t, c\u00f4ng v\u0103n ch\u1ec9 r\u00f5 r\u1eb1ng c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u00e3 n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c &#8220;k\u1ef9 thu\u1eadt&#8221; l\u00e1ch thu\u1ebf v\u1ed1n \u0111\u01b0\u1ee3c coi l\u00e0 k\u00edn k\u1ebd tr\u01b0\u1edbc \u0111\u00e2y, \u0111\u1ed3ng th\u1eddi y\u00eau c\u1ea7u c\u00e1c Chi c\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng r\u00e0 so\u00e1t nghi\u00eam ng\u1eb7t d\u1eef li\u1ec7u t\u1eeb Qu\u00fd I\/2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_noi_dung_trong_tam_cua_Cong_van_1902CT-CDS\"><\/span><b>Nh\u1eefng n\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a C\u00f4ng v\u0103n 1902\/CT-CDS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8098\" aria-describedby=\"caption-attachment-8098\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8098\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-noi-dung-trong-tam-cua-Cong-van-1902_CT-CDS.jpg\" alt=\"Nh\u1eefng n\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a C\u00f4ng v\u0103n 1902\/CT-CDS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-noi-dung-trong-tam-cua-Cong-van-1902_CT-CDS.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-noi-dung-trong-tam-cua-Cong-van-1902_CT-CDS-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-noi-dung-trong-tam-cua-Cong-van-1902_CT-CDS-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-noi-dung-trong-tam-cua-Cong-van-1902_CT-CDS-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-noi-dung-trong-tam-cua-Cong-van-1902_CT-CDS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8098\" class=\"wp-caption-text\">Nh\u1eefng n\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a C\u00f4ng v\u0103n 1902\/CT-CDS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo n\u1ed9i dung t\u1eeb C\u00f4ng v\u0103n 1902\/CT-CDS, C\u1ee5c Thu\u1ebf t\u1eadp trung l\u00e0m r\u00f5 c\u00e1c ph\u01b0\u01a1ng th\u1ee9c gian l\u1eadn tinh vi m\u00e0 doanh nghi\u1ec7p th\u01b0\u1eddng 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;\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n: Nhi\u1ec1u doanh nghi\u1ec7p c\u00e0i \u0111\u1eb7t ph\u1ea7n m\u1ec1m c\u00f3 t\u00ednh n\u0103ng \u1ea9n d\u1eef li\u1ec7u, x\u00f3a d\u1ea5u v\u1ebft giao d\u1ecbch ho\u1eb7c cho ph\u00e9p ch\u1ec9nh s\u1eeda s\u1ed1 li\u1ec7u sau khi \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu ngo\u00e0i s\u1ed5 s\u00e1ch qua t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n: Ti\u1ec1n h\u00e0ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p, ng\u01b0\u1eddi th\u00e2n ho\u1eb7c nh\u00e2n vi\u00ean. C\u00e1c giao d\u1ecbch n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o s\u1ed5 s\u00e1ch thu\u1ebf nh\u01b0ng l\u1ea1i xu\u1ea5t hi\u1ec7n chi ti\u1ebft tr\u00ean s\u1ed5 n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef d\u1eef li\u1ec7u ng\u1ea7m tr\u00ean thi\u1ebft b\u1ecb r\u1eddi: L\u01b0u tr\u1eef d\u1eef li\u1ec7u th\u1ef1c t\u1ebf t\u1ea1i c\u00e1c m\u00e1y ch\u1ee7 \u0111\u1eb7t \u1edf n\u01b0\u1edbc ngo\u00e0i, c\u00e1c d\u1ecbch v\u1ee5 \u0111\u00e1m m\u00e2y kh\u00f4ng khai b\u00e1o ho\u1eb7c th\u1eadm ch\u00ed l\u00e0 c\u00e1c \u1ed5 c\u1ee9ng r\u1eddi, m\u00e1y t\u00ednh x\u00e1ch tay c\u00e1 nh\u00e2n \u0111\u1ec3 tr\u00e1nh b\u1ecb thu gi\u1eef khi thanh tra t\u1ea1i tr\u1ee5 s\u1edf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 1902\/CT-CDS nh\u1ea5n m\u1ea1nh r\u1eb1ng c\u00e1c d\u1ea5u hi\u1ec7u n\u00e0y hi\u1ec7n nay \u0111\u1ec1u c\u00f3 th\u1ec3 b\u1ecb nh\u1eadn di\u1ec7n t\u1ef1 \u0111\u1ed9ng th\u00f4ng qua c\u00e1c thu\u1eadt to\u00e1n \u0111\u1ed1i so\u00e1t ch\u00eanh l\u1ec7ch gi\u1eefa l\u01b0\u1ee3ng h\u00e0ng h\u00f3a nh\u1eadp kho (\u0111\u1ea7u v\u00e0o) v\u00e0 h\u00f3a \u0111\u01a1n xu\u1ea5t ra (\u0111\u1ea7u ra), k\u1ebft h\u1ee3p v\u1edbi d\u1eef li\u1ec7u d\u00f2ng ti\u1ec1n t\u1eeb ng\u00e2n h\u00e0ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_van_mao_hiem_dung_hai_he_thong_so\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p v\u1eabn m\u1ea1o hi\u1ec3m d\u00f9ng hai h\u1ec7 th\u1ed1ng s\u1ed5?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch c\u1ed1t l\u00f5i c\u1ee7a vi\u1ec7c d\u00f9ng hai s\u1ed5 l\u00e0 \u0111\u1ec3 gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p b\u1eb1ng c\u00e1ch:<\/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 doanh thu th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf (b\u1ecf ngo\u00e0i s\u1ed5 s\u00e1ch).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e2ng kh\u1ed1ng chi ph\u00ed \u0111\u1ea7u v\u00e0o th\u00f4ng qua h\u00f3a \u0111\u01a1n kh\u1ed1ng ho\u1eb7c ch\u1ee9ng t\u1eeb gi\u1ea3 c\u00e1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea5u b\u1edbt l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf \u0111\u1ec3 tr\u00e1nh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, C\u00f4ng v\u0103n 1902\/CT-CDS \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec c\u00e1i gi\u00e1 ph\u1ea3i tr\u1ea3 cho h\u00e0nh vi n\u00e0y \u0111\u00e3 t\u0103ng l\u00ean g\u1ea5p nhi\u1ec1u l\u1ea7n. Ngo\u00e0i vi\u1ec7c b\u1ecb truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p (0.03%\/ng\u00e0y), doanh nghi\u1ec7p c\u00f2n \u0111\u1ed1i m\u1eb7t v\u1edbi vi\u1ec7c b\u1ecb b\u00eau t\u00ean c\u00f4ng khai tr\u00ean c\u1ed5ng th\u00f4ng tin ng\u00e0nh thu\u1ebf, phong t\u1ecfa t\u00e0i kho\u1ea3n v\u00e0 \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_phoi_hop_lien_nganh_va_rui_ro_hinh_su\"><\/span><b>S\u1ef1 ph\u1ed1i h\u1ee3p li\u00ean ng\u00e0nh v\u00e0 r\u1ee7i ro h\u00ecnh s\u1ef1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8097\" aria-describedby=\"caption-attachment-8097\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8097\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Su-phoi-hop-lien-nganh-va-rui-ro-hinh-su-neu-vi-pham-duoc-quy-dinh-tai-Cong-van-1902_CT-CDS.jpg\" alt=\"S\u1ef1 ph\u1ed1i h\u1ee3p li\u00ean ng\u00e0nh v\u00e0 r\u1ee7i ro h\u00ecnh s\u1ef1 n\u1ebfu vi ph\u1ea1m \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 t\u1ea1i C\u00f4ng v\u0103n 1902\/CT-CDS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Su-phoi-hop-lien-nganh-va-rui-ro-hinh-su-neu-vi-pham-duoc-quy-dinh-tai-Cong-van-1902_CT-CDS.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Su-phoi-hop-lien-nganh-va-rui-ro-hinh-su-neu-vi-pham-duoc-quy-dinh-tai-Cong-van-1902_CT-CDS-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Su-phoi-hop-lien-nganh-va-rui-ro-hinh-su-neu-vi-pham-duoc-quy-dinh-tai-Cong-van-1902_CT-CDS-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Su-phoi-hop-lien-nganh-va-rui-ro-hinh-su-neu-vi-pham-duoc-quy-dinh-tai-Cong-van-1902_CT-CDS-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Su-phoi-hop-lien-nganh-va-rui-ro-hinh-su-neu-vi-pham-duoc-quy-dinh-tai-Cong-van-1902_CT-CDS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8097\" class=\"wp-caption-text\">S\u1ef1 ph\u1ed1i h\u1ee3p li\u00ean ng\u00e0nh v\u00e0 r\u1ee7i ro h\u00ecnh s\u1ef1 n\u1ebfu vi ph\u1ea1m \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 t\u1ea1i C\u00f4ng v\u0103n 1902\/CT-CDS<\/figcaption><\/figure>\n<p data-pm-slice=\"1 1 []\">\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t trong C\u00f4ng v\u0103n 1902\/CT-CDS l\u00e0 s\u1ef1 kh\u1eb3ng \u0111\u1ecbnh v\u1ec1 s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa C\u01a1 quan Thu\u1ebf, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u01a1 quan C\u00f4ng an. \u0110\u1eb7c bi\u1ec7t, \u0111\u1ec3 t\u0103ng c\u01b0\u1eddng ph\u00f2ng ng\u1eeba v\u00e0 ng\u0103n ch\u1eb7n h\u00e0nh vi gian l\u1eadn th\u00f4ng qua gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7, C\u1ee5c Thu\u1ebf \u0111\u00e3 \u0111\u01b0a ra y\u00eau c\u1ea7u r\u1ea5t quy\u1ebft li\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c cung c\u1ea5p ph\u1ea7n m\u1ec1m.<\/p>\n<p>C\u1ee5 th\u1ec3, C\u00f4ng v\u0103n 1902\/CT-CDS \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c l\u1eadp danh s\u00e1ch to\u00e0n b\u1ed9 kh\u00e1ch h\u00e0ng \u0111\u00e3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m s\u1ed5 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh do \u0111\u01a1n v\u1ecb m\u00ecnh cung c\u1ea5p t\u00ednh \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/03\/2026. Danh s\u00e1ch n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi v\u1ec1 C\u1ee5c Thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 08\/04\/2026 theo m\u1eabu quy \u0111\u1ecbnh. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c c\u01a1 quan thu\u1ebf s\u1ebd c\u00f3 danh s\u00e1ch &#8220;\u0111\u1ed1i chi\u1ebfu ch\u00e9o&#8221; \u0111\u1ec3 r\u00e0 so\u00e1t xem doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m c\u1ee7a ai v\u00e0 t\u00ednh n\u0103ng ph\u1ea7n m\u1ec1m \u0111\u00f3 c\u00f3 \u0111\u00fang quy \u0111\u1ecbnh hay kh\u00f4ng.<\/p>\n<p>D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 ph\u00e1p l\u00fd, h\u00e0nh vi thi\u1ebft l\u1eadp hai h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch theo n\u1ed9i dung C\u00f4ng v\u0103n 1902\/CT-CDS \u0111\u01b0\u1ee3c coi l\u00e0 h\u00e0nh vi gian l\u1eadn c\u00f3 t\u1ed5 ch\u1ee9c, \u0111\u1ee7 y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh t\u1ed9i tr\u1ed1n thu\u1ebf theo <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/dieu-200-bo-luat-hinh-su-quy-dinh-toi-tron-thue-the-nao-138070343.html\" target=\"_blank\" rel=\"noopener\">\u0110i\u1ec1u 200 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1<\/a><\/span><\/strong>. C\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p ph\u1ea7n m\u1ec1m n\u1ebfu c\u1ed1 t\u00ecnh thi\u1ebft l\u1eadp t\u00ednh n\u0103ng tr\u00e1i ph\u00e1p lu\u1eadt c\u0169ng s\u1ebd b\u1ecb xem x\u00e9t tr\u00e1ch nhi\u1ec7m li\u00ean \u0111\u1edbi.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_giup_doanh_nghiep_tuan_thu_dung_quy_dinh\"><\/span><b>Gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u1ee9ng ph\u00f3 v\u1edbi c\u00e1c \u0111\u1ee3t thanh tra quy\u1ebft li\u1ec7t sau khi C\u00f4ng v\u0103n 1902\/CT-CDS c\u00f3 hi\u1ec7u l\u1ef1c, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n ngay c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef1 r\u00e0 so\u00e1t n\u1ed9i b\u1ed9: Ki\u1ec3m tra l\u1ea1i to\u00e0n b\u1ed9 d\u00f2ng ti\u1ec1n tr\u00ean sao k\u00ea ng\u00e2n h\u00e0ng c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh. \u0110\u1ea3m b\u1ea3o m\u1ecdi kho\u1ea3n thu \u0111\u1ec1u c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng nh\u1ea5t h\u00f3a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n: Ch\u1ea5m d\u1ee9t vi\u1ec7c duy tr\u00ec c\u00e1c b\u1ea3ng bi\u1ec3u, s\u1ed5 s\u00e1ch ngo\u00e0i lu\u1ed3ng. To\u00e0n b\u1ed9 d\u1eef li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c t\u1eadp trung tr\u00ean m\u1ed9t h\u1ec7 th\u1ed1ng duy nh\u1ea5t \u0111\u01b0\u1ee3c khai b\u00e1o v\u1edbi c\u01a1 quan ch\u1ee9c n\u0103ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eadn d\u1ee5ng ch\u00ednh s\u00e1ch t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh: N\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng n\u1ed9p t\u1edd khai b\u1ed5 sung theo \u0111\u00fang tinh th\u1ea7n t\u1ef1 nguy\u1ec7n \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb chuy\u1ec3n h\u1ed3 s\u01a1 sang c\u01a1 quan \u0111i\u1ec1u tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tham v\u1ea5n \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n uy t\u00edn: \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 an to\u00e0n ph\u00e1p l\u00fd, doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\"> \u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u0110i\u1ec1u n\u00e0y gi\u00fap ki\u1ec3m so\u00e1t r\u1ee7i ro t\u1eeb kh\u00e2u h\u1ea1ch to\u00e1n \u0111\u1ebfn khi quy\u1ebft to\u00e1n, tr\u00e1nh sai s\u00f3t d\u1eabn \u0111\u1ebfn c\u00e1c vi ph\u1ea1m nghi\u00eam tr\u1ecdng theo quy \u0111\u1ecbnh t\u1ea1i C\u00f4ng v\u0103n 1902\/CT-CDS.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 1902\/CT-CDS ch\u00ednh l\u00e0 h\u1ed3i chu\u00f4ng c\u1ea3nh b\u00e1o cu\u1ed1i c\u00f9ng cho nh\u1eefng ph\u01b0\u01a1ng th\u1ee9c kinh doanh thi\u1ebfu minh b\u1ea1ch. Trong k\u1ef7 nguy\u00ean Big Data c\u1ee7a ng\u00e0nh T\u00e0i ch\u00ednh, m\u1ecdi d\u1ea5u v\u1ebft gian l\u1eadn \u0111\u1ec1u s\u1edbm mu\u1ed9n b\u1ecb ph\u00e1t hi\u1ec7n. Doanh nghi\u1ec7p c\u1ea7n nh\u00ecn nh\u1eadn vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u00e0 tr\u00e1nh nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc c\u1ea7n h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n v\u1ec1 C\u00f4ng v\u0103n 1902\/CT-CDS, xin vui l\u00f2ng li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network:<\/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>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh ng\u00e0nh Thu\u1ebf \u0111ang \u0111\u1ea9y m\u1ea1nh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 v\u00e0 \u00e1p d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI) v\u00e0o c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd, vi\u1ec7c ban h\u00e0nh C\u00f4ng v\u0103n 1902\/CT-CDS \u0111\u00e3 \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t quan tr\u1ecdng v\u1ec1 ng\u0103n ch\u1eb7n h\u00e0nh vi gian l\u1eadn thu\u1ebf s\u1eed d\u1ee5ng song song hai h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh. \u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t v\u0103n b\u1ea3n nh\u1eafc nh\u1edf th\u00f4ng th\u01b0\u1eddng m\u00e0 l\u00e0 l\u1eddi c\u1ea3nh b\u00e1o \u0111anh th\u00e9p c\u1ee7a C\u1ee5c Thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eabn \u0111ang duy tr\u00ec th\u00f3i quen s\u1eed d\u1ee5ng hai h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch nh\u1eb1m m\u1ee5c \u0111\u00edch tr\u1ed1n thu\u1ebf. B\u1ed1i c\u1ea3nh ra \u0111\u1eddi c\u1ee7a C\u00f4ng v\u0103n 1902\/CT-CDS [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8096,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8095","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\/8095","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=8095"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8095\/revisions"}],"predecessor-version":[{"id":8102,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8095\/revisions\/8102"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/8096"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=8095"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=8095"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=8095"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}