{"id":8627,"date":"2026-05-24T13:04:56","date_gmt":"2026-05-24T06:04:56","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8627"},"modified":"2026-05-24T13:19:01","modified_gmt":"2026-05-24T06:19:01","slug":"cong-van-473-tcs5-nvdtpc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/cong-van-473-tcs5-nvdtpc\/","title":{"rendered":"\u516c\u5f0f\u6587\u66f8473\/TCS5-NVDTPC\uff1a\u58f2\u4e0a\u9ad8\u304c10\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u672a\u6e80\u306e\u4e8b\u696d\u4e16\u5e2f\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u65b0\u305f\u306a\u898f\u5b9a\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 ra \u0111\u1eddi c\u1ee7a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/cong-van-473-tcs5-nvdt-huong-dan-thuc-hien-so-sach-ke-toan-khai-thue-doi-voi-ho-ca-nhan-kinh-doanh--270183-224758.html\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n 473\/TCS5-NVDTPC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> do Thu\u1ebf c\u01a1 s\u1edf 5 t\u1ec9nh \u0110\u1ed3ng Th\u00e1p ban h\u00e0nh \u0111ang thu h\u00fat s\u1ef1 ch\u00fa \u00fd m\u1ea1nh m\u1ebd t\u1eeb c\u1ed9ng \u0111\u1ed3ng kinh doanh. \u0110\u1eb7c bi\u1ec7t l\u00e0 nh\u00f3m h\u1ed9 kinh doanh c\u00e1 th\u1ec3, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng online v\u00e0 c\u00e1c ch\u1ee7 shop nh\u1ecf l\u1ebb ch\u1ecbu \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp t\u1eeb c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi n\u00e0y. V\u0103n b\u1ea3n kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n h\u01b0\u1edbng d\u1eabn v\u1ec1 m\u1eb7t th\u1ee7 t\u1ee5c m\u00e0 c\u00f2n ph\u1ea3n \u00e1nh b\u01b0\u1edbc chuy\u1ec3n d\u1ecbch l\u1edbn trong ph\u01b0\u01a1ng th\u1ee9c gi\u00e1m s\u00e1t doanh thu th\u1ef1c t\u1ebf c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd.<\/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-473-tcs5-nvdtpc\/#Doi_tuong_ap_dung_Cong_van_473TCS5-NVDTPC\" >\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 473\/TCS5-NVDTPC<\/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-473-tcs5-nvdtpc\/#Thay_doi_ve_nghia_vu_ke_khai_va_so_sach_theo_Cong_van_473TCS5-NVDTPC\" >Thay \u0111\u1ed5i v\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 s\u1ed5 s\u00e1ch theo C\u00f4ng v\u0103n 473\/TCS5-NVDTPC<\/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\/cong-van-473-tcs5-nvdtpc\/#Chuyen_doi_mau_so_theo_doi_doanh_thu\" >Chuy\u1ec3n \u0111\u1ed5i m\u1eabu s\u1ed5 theo d\u00f5i doanh thu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-473-tcs5-nvdtpc\/#Quy_dinh_thoi_han_nop_thong_bao_doanh_thu\" >Quy \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p th\u00f4ng b\u00e1o doanh thu<\/a><\/li><\/ul><\/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-473-tcs5-nvdtpc\/#Huong_dan_xu_ly_to_khai_va_tien_thue_Quy_1_theo_Cong_van_473TCS5-NVDTPC\" >H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd t\u1edd khai v\u00e0 ti\u1ec1n thu\u1ebf Qu\u00fd 1 theo C\u00f4ng v\u0103n 473\/TCS5-NVDTPC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-473-tcs5-nvdtpc\/#Truong_hop_1_Chua_nop_to_khai_Quy_1\" >Tr\u01b0\u1eddng h\u1ee3p 1: Ch\u01b0a n\u1ed9p t\u1edd khai Qu\u00fd 1<\/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-473-tcs5-nvdtpc\/#Truong_hop_2_Da_nop_to_khai_Quy_1_nhung_chua_nop_tien_thue\" >Tr\u01b0\u1eddng h\u1ee3p 2: \u0110\u00e3 n\u1ed9p t\u1edd khai Qu\u00fd 1 nh\u01b0ng ch\u01b0a n\u1ed9p ti\u1ec1n thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-473-tcs5-nvdtpc\/#Truong_hop_3_Da_nop_ca_to_khai_lan_tien_thue_vao_ngan_sach\" >Tr\u01b0\u1eddng h\u1ee3p 3: \u0110\u00e3 n\u1ed9p c\u1ea3 t\u1edd khai l\u1eabn ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch<\/a><\/li><\/ul><\/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\/cong-van-473-tcs5-nvdtpc\/#Quy_dinh_quan_ly_dong_tien_online_trong_Cong_van_473TCS5-NVDTPC\" >Quy \u0111\u1ecbnh qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n online trong C\u00f4ng v\u0103n 473\/TCS5-NVDTPC<\/a><\/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-473-tcs5-nvdtpc\/#Khuyen_nghi_thuc_tien_cho_ho_kinh_doanh_tu_Cong_van_473TCS5-NVDTPC\" >Khuy\u1ebfn ngh\u1ecb th\u1ef1c ti\u1ec5n cho h\u1ed9 kinh doanh t\u1eeb C\u00f4ng v\u0103n 473\/TCS5-NVDTPC<\/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-473-tcs5-nvdtpc\/#Giai_dap_thac_mac_ve_Cong_van_473TCS5-NVDTPC\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 C\u00f4ng v\u0103n 473\/TCS5-NVDTPC<\/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-473-tcs5-nvdtpc\/#Toi_co_nhieu_tai_khoan_ngan_hang_ca_nhan_nhung_chi_dung_mot_tai_khoan_de_ban_hang_online_toi_co_phai_khai_bao_tat_ca_khong\" >T\u00f4i c\u00f3 nhi\u1ec1u t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u00e1 nh\u00e2n nh\u01b0ng ch\u1ec9 d\u00f9ng m\u1ed9t t\u00e0i kho\u1ea3n \u0111\u1ec3 b\u00e1n h\u00e0ng online, t\u00f4i c\u00f3 ph\u1ea3i khai b\u00e1o t\u1ea5t c\u1ea3 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-473-tcs5-nvdtpc\/#Neu_ho_kinh_doanh_moi_thanh_lap_giua_nam_thi_cach_xac_dinh_nguong_doanh_thu_nhu_the_nao\" >N\u1ebfu h\u1ed9 kinh doanh m\u1edbi th\u00e0nh l\u1eadp gi\u1eefa n\u0103m th\u00ec c\u00e1ch x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-473-tcs5-nvdtpc\/#Khi_dang_ap_dung_so_S1a-HKD_nhung_doanh_thu_luy_ke_dot_ngot_vuot_1_ty_dong_vao_giua_quy_thi_nen_xu_ly_nhu_the_nao\" >Khi \u0111ang \u00e1p d\u1ee5ng s\u1ed5 S1a-HKD nh\u01b0ng doanh thu l\u0169y k\u1ebf \u0111\u1ed9t ng\u1ed9t v\u01b0\u1ee3t $1$ t\u1ef7 \u0111\u1ed3ng v\u00e0o gi\u1eefa qu\u00fd th\u00ec n\u00ean x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-473-tcs5-nvdtpc\/#Ket_luan_Chu_dong_thich_ung_voi_xu_huong_quan_ly_thue_hien_dai\" >K\u1ebft lu\u1eadn: Ch\u1ee7 \u0111\u1ed9ng th\u00edch \u1ee9ng v\u1edbi xu h\u01b0\u1edbng qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n \u0111\u1ea1i<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-473-tcs5-nvdtpc\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_Cong_van_473TCS5-NVDTPC\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 473\/TCS5-NVDTPC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8629\" aria-describedby=\"caption-attachment-8629\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8629\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-ve-thue-ho-kinh-doanh-theo-Cong-van-473_TCS5-NVDTPC.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi v\u1ec1 thu\u1ebf h\u1ed9 kinh doanh theo C\u00f4ng v\u0103n 473\/TCS5-NVDTPC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-ve-thue-ho-kinh-doanh-theo-Cong-van-473_TCS5-NVDTPC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-ve-thue-ho-kinh-doanh-theo-Cong-van-473_TCS5-NVDTPC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-ve-thue-ho-kinh-doanh-theo-Cong-van-473_TCS5-NVDTPC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-ve-thue-ho-kinh-doanh-theo-Cong-van-473_TCS5-NVDTPC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-ve-thue-ho-kinh-doanh-theo-Cong-van-473_TCS5-NVDTPC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8629\" class=\"wp-caption-text\">\u0110i\u1ec3m m\u1edbi v\u1ec1 thu\u1ebf h\u1ed9 kinh doanh theo C\u00f4ng v\u0103n 473\/TCS5-NVDTPC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m c\u1ee5 th\u1ec3 h\u00f3a c\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-141-2026-ND-CP-sua-doi-Nghi-dinh-68-2026-ND-CP-chinh-sach-thue-ho-ca-nhan-kinh-doanh-703882.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-68-2026-ND-CP-chinh-sach-thue-va-quan-ly-thue-doi-voi-ho-kinh-doanh-ca-nhan-kinh-doanh-685358.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, C\u00f4ng v\u0103n 473\/TCS5-NVDTPC t\u1eadp trung h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 ngh\u0129a v\u1ee5 khai thu\u1ebf cho nh\u00f3m ch\u1ee7 th\u1ec3 c\u00f3 m\u1ee9c doanh thu n\u0103m t\u1eeb d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh truy\u1ec1n th\u1ed1ng: C\u00e1c c\u1eeda h\u00e0ng, \u0111\u1ea1i l\u00fd v\u00e0 c\u01a1 s\u1edf d\u1ecbch v\u1ee5 quy m\u00f4 nh\u1ecf l\u1ebb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed: Ng\u01b0\u1eddi b\u00e1n h\u00e0ng tr\u00ean c\u00e1c n\u1ec1n t\u1ea3ng TikTok Shop, Shopee, Lazada, Facebook.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kinh doanh s\u1ed1: C\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng livestream b\u00e1n h\u00e0ng, nh\u1eadn thanh to\u00e1n qua v\u00ed \u0111i\u1ec7n t\u1eed ho\u1eb7c t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t c\u1ee7a C\u00f4ng v\u0103n 473\/TCS5-NVDTPC kh\u00f4ng ph\u1ea3i l\u00e0 mi\u1ec5n ho\u00e0n to\u00e0n ngh\u0129a v\u1ee5 thu\u1ebf, m\u00e0 l\u00e0 t\u1ed1i gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh h\u00e0nh qu\u00fd, \u0111\u1ed3ng th\u1eddi chuy\u1ec3n tr\u1ecdng t\u00e2m gi\u00e1m s\u00e1t v\u00e0o vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u00f2ng ti\u1ec1n v\u00e0 doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u00f3m t\u1eaft n\u1ed9i dung tr\u00ean tinh th\u1ea7n c\u1ee7a C\u00f4ng v\u0103n 473\/TCS5-NVDTPC.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung c\u1ed1t l\u00f5i<\/b><\/td>\n<td style=\"text-align: center;\"><b>Chi ti\u1ebft quy \u0111\u1ecbnh theo C\u00f4ng v\u0103n<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u00e3 hi\u1ec7u v\u0103n b\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 473\/TCS5-NVDTPC<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng \u00e1p d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu \u0111\u1ea1t m\u1ee9c t\u1eeb d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Mi\u1ec5n n\u1ed9p t\u1edd khai thu\u1ebf theo \u0111\u1ecbnh k\u1ef3 h\u00e0ng qu\u00fd<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 theo d\u00f5i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn doanh thu th\u1ef1c t\u1ebf qua s\u1ed5 k\u1ebf to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 b\u1eaft bu\u1ed9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1eabu S1a-HKD (th\u1ebf ch\u1ed7 cho m\u1eabu c\u0169 S2a-HKD)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1eabu th\u00f4ng b\u00e1o doanh thu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 01\/TKN-CNKD<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1eabu khai b\u00e1o t\u00e0i kho\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 01\/TB-STK<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, nh\u1eefng thay \u0111\u1ed5i mang t\u00ednh h\u1ec7 th\u1ed1ng trong C\u00f4ng v\u0103n 473\/TCS5-NVDTPC cho th\u1ea5y c\u01a1 quan thu\u1ebf \u0111ang d\u1ecbch chuy\u1ec3n ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00fd t\u1eeb ti\u1ec1n ki\u1ec3m (y\u00eau c\u1ea7u n\u1ed9p t\u1edd khai li\u00ean t\u1ee5c) sang h\u1eadu ki\u1ec3m (\u0111\u1ed1i so\u00e1t doanh thu th\u1ef1c t\u1ebf qua d\u00f2ng ti\u1ec1n v\u00e0 s\u1ed5 s\u00e1ch). S\u1ef1 thay \u0111\u1ed5i n\u00e0y \u0111\u00f2i h\u1ecfi c\u00e1c h\u1ed9 kinh doanh c\u00e1 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ee7 quan, m\u00e0 ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n h\u00f3a quy tr\u00ecnh theo d\u00f5i t\u00e0i ch\u00ednh v\u00e0 l\u01b0u tr\u1eef d\u1eef li\u1ec7u b\u00e1n h\u00e0ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch ph\u00e1p l\u00fd tr\u01b0\u1edbc c\u01a1 quan qu\u1ea3n l\u00fd. L\u00fac n\u00e0y, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-dich-vu\/\"> thu\u00ea k\u1ebf to\u00e1n d\u1ecbch v\u1ee5<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p s\u1ebd l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u gi\u00fap ch\u1ee7 h\u1ed9 t\u1ed1i gi\u1ea3n quy tr\u00ecnh v\u00e0 y\u00ean t\u00e2m ph\u00e1t tri\u1ec3n kinh doanh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_ve_nghia_vu_ke_khai_va_so_sach_theo_Cong_van_473TCS5-NVDTPC\"><\/span><b>Thay \u0111\u1ed5i v\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 s\u1ed5 s\u00e1ch theo C\u00f4ng v\u0103n 473\/TCS5-NVDTPC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8630\" aria-describedby=\"caption-attachment-8630\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8630\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thay-doi-ve-nghia-vu-ke-khai-va-so-sach-theo-Cong-van-473_TCS5-NVDTPC.jpg\" alt=\"Thay \u0111\u1ed5i v\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 s\u1ed5 s\u00e1ch theo C\u00f4ng v\u0103n 473\/TCS5-NVDTPC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thay-doi-ve-nghia-vu-ke-khai-va-so-sach-theo-Cong-van-473_TCS5-NVDTPC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thay-doi-ve-nghia-vu-ke-khai-va-so-sach-theo-Cong-van-473_TCS5-NVDTPC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thay-doi-ve-nghia-vu-ke-khai-va-so-sach-theo-Cong-van-473_TCS5-NVDTPC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thay-doi-ve-nghia-vu-ke-khai-va-so-sach-theo-Cong-van-473_TCS5-NVDTPC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thay-doi-ve-nghia-vu-ke-khai-va-so-sach-theo-Cong-van-473_TCS5-NVDTPC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8630\" class=\"wp-caption-text\">Thay \u0111\u1ed5i v\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 s\u1ed5 s\u00e1ch theo C\u00f4ng v\u0103n 473\/TCS5-NVDTPC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m \u0111\u1ed5i m\u1edbi l\u1edbn nh\u1ea5t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i C\u00f4ng v\u0103n 473\/TCS5-NVDTPC l\u00e0 h\u1ed9 kinh doanh c\u00f3 doanh thu t\u1eeb d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p t\u1edd khai thu\u1ebf h\u00e0ng qu\u00fd. Tuy nhi\u00ean, vi\u1ec7c \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c n\u00e0y \u0111i k\u00e8m v\u1edbi y\u00eau c\u1ea7u ch\u1eb7t ch\u1ebd h\u01a1n trong c\u00f4ng t\u00e1c t\u1ef1 theo d\u00f5i s\u1ed5 s\u00e1ch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuyen_doi_mau_so_theo_doi_doanh_thu\"><\/span><b>Chuy\u1ec3n \u0111\u1ed5i m\u1eabu s\u1ed5 theo d\u00f5i doanh thu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thay v\u00ec \u00e1p d\u1ee5ng m\u1eabu S2a-HKD nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y, h\u1ed9 kinh doanh ph\u1ea3i chuy\u1ec3n sang s\u1eed d\u1ee5ng m\u1eabu S1a-HKD \u0111\u1ec3 ghi nh\u1eadn li\u00ean t\u1ee5c d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf. S\u1ed5 S1a-HKD l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng gi\u00fap c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh c\u00f3 duy tr\u00ec h\u1ea1n m\u1ee9c doanh thu t\u1eeb d\u01b0\u1edbi 1 \u1ef7 \u0111\u1ed3ng hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf ch\u00ednh th\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf \u0111\u1ec3 th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb ho\u1eb7c ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_thoi_han_nop_thong_bao_doanh_thu\"><\/span><b>Quy \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p th\u00f4ng b\u00e1o doanh thu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n t\u1edd khai qu\u00fd, c\u00e1c c\u01a1 s\u1edf kinh doanh v\u1eabn c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p th\u00f4ng b\u00e1o doanh thu theo m\u1eabu 01\/TKN-CNKD \u0111\u1ecbnh k\u1ef3 \u0111\u1ecbnh k\u1ef3 6 th\u00e1ng m\u1ed9t l\u1ea7n. C\u00f4ng v\u0103n 473\/TCS5-NVDTPC quy \u0111\u1ecbnh m\u1ed1c th\u1eddi gian c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o doanh thu 6 th\u00e1ng \u0111\u1ea7u n\u0103m: H\u1ea1n cu\u1ed1i l\u00e0 ng\u00e0y 31\/07 c\u00f9ng n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o doanh thu 6 th\u00e1ng cu\u1ed1i n\u0103m: H\u1ea1n cu\u1ed1i l\u00e0 ng\u00e0y 31\/01 c\u1ee7a n\u0103m k\u1ebf ti\u1ebfp.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng gi\u1eefa n\u0103m, ch\u1ee7 h\u1ed9 ph\u1ea3i th\u1ef1c hi\u1ec7n khai b\u00e1o th\u00f4ng b\u00e1o doanh thu 2 l\u1ea7n theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_xu_ly_to_khai_va_tien_thue_Quy_1_theo_Cong_van_473TCS5-NVDTPC\"><\/span><b>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd t\u1edd khai v\u00e0 ti\u1ec1n thu\u1ebf Qu\u00fd 1 theo C\u00f4ng v\u0103n 473\/TCS5-NVDTPC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8631\" aria-describedby=\"caption-attachment-8631\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8631\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-xu-ly-to-khai-va-tien-thue-Quy-1-theo-Cong-van-473_TCS5-NVDTPC.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd t\u1edd khai v\u00e0 ti\u1ec1n thu\u1ebf Qu\u00fd 1 theo C\u00f4ng v\u0103n 473\/TCS5-NVDTPC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-xu-ly-to-khai-va-tien-thue-Quy-1-theo-Cong-van-473_TCS5-NVDTPC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-xu-ly-to-khai-va-tien-thue-Quy-1-theo-Cong-van-473_TCS5-NVDTPC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-xu-ly-to-khai-va-tien-thue-Quy-1-theo-Cong-van-473_TCS5-NVDTPC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-xu-ly-to-khai-va-tien-thue-Quy-1-theo-Cong-van-473_TCS5-NVDTPC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-xu-ly-to-khai-va-tien-thue-Quy-1-theo-Cong-van-473_TCS5-NVDTPC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8631\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd t\u1edd khai v\u00e0 ti\u1ec1n thu\u1ebf Qu\u00fd 1 theo C\u00f4ng v\u0103n 473\/TCS5-NVDTPC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c ban h\u00e0nh sau khi nhi\u1ec1u h\u1ed9 \u0111\u00e3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c t\u1ea1m t\u00ednh \u0111\u1ea7u n\u0103m, C\u00f4ng v\u0103n 473\/TCS5-NVDTPC \u0111\u00e3 \u0111\u01b0a ra gi\u1ea3i ph\u00e1p x\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp cho 3 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Chua_nop_to_khai_Quy_1\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: Ch\u01b0a n\u1ed9p t\u1edd khai Qu\u00fd 1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee7 h\u1ed9 kh\u00f4ng c\u1ea7n n\u1ed9p t\u1edd khai thu\u1ebf Qu\u00fd 1. Thay v\u00e0o \u0111\u00f3, c\u1ea7n kh\u1ea9n tr\u01b0\u01a1ng th\u1ef1c hi\u1ec7n n\u1ed9p t\u1edd khai th\u00f4ng tin t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0 v\u00ed \u0111i\u1ec7n t\u1eed theo m\u1eabu 01\/TB-STK.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 chu\u1ea9n b\u1ecb: Th\u00f4ng tin m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, v\u00ed \u0111i\u1ec7n t\u1eed d\u00f9ng \u0111\u1ec3 giao d\u1ecbch v\u00e0 bi\u1ec3u m\u1eabu 01\/TB-STK \u0111\u00e3 \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Da_nop_to_khai_Quy_1_nhung_chua_nop_tien_thue\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: \u0110\u00e3 n\u1ed9p t\u1edd khai Qu\u00fd 1 nh\u01b0ng ch\u01b0a n\u1ed9p ti\u1ec1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 chu\u1ea9n h\u00f3a s\u1ed1 li\u1ec7u theo tinh th\u1ea7n c\u1ee7a C\u00f4ng v\u0103n 473\/TCS5-NVDTPC, h\u1ed9 kinh doanh l\u1ef1a ch\u1ecdn m\u1ed9t trong hai ph\u01b0\u01a1ng \u00e1n gi\u1ea3i quy\u1ebft:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng \u00e1n 1: Ti\u1ebfn h\u00e0nh n\u1ed9p t\u1edd khai b\u1ed5 sung m\u1eabu s\u1ed1 01\/CNKD \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 ti\u00eau doanh thu ph\u00e1t sinh v\u1ec1 m\u1ee9c 0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng \u00e1n 2: So\u1ea1n th\u1ea3o v\u00e0 g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb h\u1ee7y t\u1edd khai \u0111\u00e3 n\u1ed9p l\u00ean c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd ngh\u0129a v\u1ee5 \u0111i k\u00e8m:<\/b><span style=\"font-weight: 400;\"> Sau khi ho\u00e0n t\u1ea5t \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai, ch\u1ee7 h\u1ed9 v\u1eabn ph\u1ea3i n\u1ed9p m\u1eabu th\u00f4ng b\u00e1o t\u00e0i kho\u1ea3n 01\/TB-STK.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Da_nop_ca_to_khai_lan_tien_thue_vao_ngan_sach\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 3: \u0110\u00e3 n\u1ed9p c\u1ea3 t\u1edd khai l\u1eabn ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu t\u1ed5ng doanh thu th\u1ef1c t\u1ebf khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh v\u1eabn duy tr\u00ec \u1edf m\u1ee9c t\u1eeb d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng, kho\u1ea3n ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf Qu\u00fd 1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba. H\u1ed9 kinh doanh \u0111\u01b0\u1ee3c quy\u1ec1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1eb7c l\u00e0m th\u1ee7 t\u1ee5c b\u00f9 tr\u1eeb ngh\u0129a v\u1ee5 thu\u1ebf cho c\u00e1c k\u1ef3 ph\u00e1t sinh ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_quan_ly_dong_tien_online_trong_Cong_van_473TCS5-NVDTPC\"><\/span><b>Quy \u0111\u1ecbnh qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n online trong C\u00f4ng v\u0103n 473\/TCS5-NVDTPC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 b\u00f9ng n\u1ed5 c\u1ee7a n\u1ec1n kinh t\u1ebf s\u1ed1 \u0111\u00f2i h\u1ecfi c\u00e1c ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i th\u00edch \u1ee9ng nhanh ch\u00f3ng. C\u00f4ng v\u0103n 473\/TCS5-NVDTPC th\u1ec3 hi\u1ec7n r\u00f5 t\u01b0 duy qu\u1ea3n l\u00fd hi\u1ec7n \u0111\u1ea1i khi t\u1eadp trung ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd c\u00e1c k\u00eanh thanh to\u00e1n tr\u1ef1c tuy\u1ebfn.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu chuy\u1ec3n kho\u1ea3n qua ng\u00e2n h\u00e0ng: M\u1ecdi giao d\u1ecbch chuy\u1ec3n kho\u1ea3n c\u00f3 b\u1ea3n ch\u1ea5t l\u00e0 thanh to\u00e1n ti\u1ec1n mua h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o doanh thu th\u1ef1c t\u1ebf \u0111\u1ec3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch qua v\u00ed \u0111i\u1ec7n t\u1eed: C\u00e1c t\u00e0i kho\u1ea3n v\u00ed \u0111i\u1ec7n t\u1eed (nh\u01b0 Momo, Zalopay, ShopeePay) d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd th\u00f4ng tin qua m\u1eabu 01\/TB-STK g\u1eedi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i so\u00e1t ch\u00e9o d\u1eef li\u1ec7u: C\u01a1 quan thu\u1ebf hi\u1ec7n \u0111ang \u0111\u1ea9y m\u1ea1nh li\u00ean k\u1ebft d\u1eef li\u1ec7u v\u1edbi c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, c\u00e1c \u0111\u01a1n v\u1ecb trung gian thanh to\u00e1n, c\u00e1c s\u00e0n TM\u0110T l\u1edbn v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb giao nh\u1eadn v\u1eadn chuy\u1ec3n. S\u1ef1 thi\u1ebfu \u0111\u1ed3ng nh\u1ea5t gi\u1eefa d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf ch\u1ea3y qua t\u00e0i kho\u1ea3n v\u1edbi s\u1ed1 li\u1ec7u ghi nh\u1eadn tr\u00ean s\u1ed5 S1a-HKD s\u1ebd l\u00e0 r\u1ee7i ro l\u1edbn khi\u1ebfn h\u1ed9 kinh doanh b\u1ecb thanh tra, truy thu ho\u1eb7c x\u1eed ph\u1ea1t.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-online\/\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n online.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khuyen_nghi_thuc_tien_cho_ho_kinh_doanh_tu_Cong_van_473TCS5-NVDTPC\"><\/span><b>Khuy\u1ebfn ngh\u1ecb th\u1ef1c ti\u1ec5n cho h\u1ed9 kinh doanh t\u1eeb C\u00f4ng v\u0103n 473\/TCS5-NVDTPC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ch\u1ee7 \u0111\u1ed9ng th\u00edch \u1ee9ng v\u1edbi c\u00e1c thay \u0111\u1ed5i ph\u00e1p l\u00fd t\u1eeb C\u00f4ng v\u0103n 473\/TCS5-NVDTPC v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd v\u1ec1 sau, c\u00e1c h\u1ed9 kinh doanh c\u1ea7n l\u1eadp t\u1ee9c th\u1ef1c hi\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n giao d\u1ecbch: Li\u1ec7t k\u00ea v\u00e0 ph\u00e2n lo\u1ea1i r\u00f5 r\u00e0ng c\u00e1c t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, v\u00ed \u0111i\u1ec7n t\u1eed c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh d\u00f2ng ti\u1ec1n b\u00e1n h\u00e0ng \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c khai b\u00e1o m\u1eabu 01\/TB-STK chu\u1ea9n x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n h\u00f3a ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o &#8211; \u0111\u1ea7u ra: L\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n, bi\u00ean lai v\u1eadn chuy\u1ec3n, d\u1eef li\u1ec7u \u0111\u01a1n h\u00e0ng t\u1eeb c\u00e1c s\u00e0n TM\u0110T m\u1ed9t c\u00e1ch khoa h\u1ecdc. \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c h\u1ee3p ph\u00e1p khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n:<\/span> <span style=\"font-weight: 400;\">Chuy\u1ec3n \u0111\u1ed5i v\u00e0 ghi ch\u00e9p th\u01b0\u1eddng xuy\u00ean theo m\u1eabu s\u1ed5 S1a-HKD nh\u1eb1m ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n theo th\u1eddi gian th\u1ef1c. Trong tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u c\u0169 c\u1ee7a h\u1ed9 kinh doanh b\u1ecb sai s\u00f3t, thi\u1ebfu nh\u1ea5t qu\u00e1n ho\u1eb7c kh\u00f4ng kh\u1edbp v\u1edbi d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf, vi\u1ec7c s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-lam-lai-so-sach-ke-toan\/\"> d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p \u0111\u1ec3 d\u1ecdn d\u1eb9p s\u1ed1 li\u1ec7u v\u00e0 chu\u1ea9n h\u00f3a th\u00f4ng tin tr\u01b0\u1edbc khi c\u01a1 quan qu\u1ea3n l\u00fd th\u1ef1c hi\u1ec7n thanh tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng gi\u00e1m s\u00e1t ng\u01b0\u1ee1ng doanh thu: N\u1ebfu doanh thu th\u1ef1c t\u1ebf trong n\u0103m v\u01b0\u1ee3t m\u1ed1c 1 t\u1ef7 \u0111\u1ed3ng t\u1ea1i b\u1ea5t k\u1ef3 th\u1eddi \u0111i\u1ec3m n\u00e0o, h\u1ed9 kinh doanh ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng chuy\u1ec3n \u0111\u1ed5i sang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 152\/2025\/TT-BTC v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 khai thu\u1ebf ngay trong qu\u00fd \u0111\u00f3 m\u00e0 kh\u00f4ng c\u1ea7n \u0111\u1ee3i h\u1ebft n\u0103m t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_Cong_van_473TCS5-NVDTPC\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 C\u00f4ng v\u0103n 473\/TCS5-NVDTPC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m gi\u00fap h\u1ed9 kinh doanh th\u00e1o g\u1ee1 c\u00e1c v\u01b0\u1edbng m\u1eafc trong qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u1ed5ng h\u1ee3p gi\u1ea3i \u0111\u00e1p chuy\u00ean m\u00f4n t\u1eeb g\u00f3c nh\u00ecn ph\u00e1p l\u00fd:<\/span><\/p>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Toi_co_nhieu_tai_khoan_ngan_hang_ca_nhan_nhung_chi_dung_mot_tai_khoan_de_ban_hang_online_toi_co_phai_khai_bao_tat_ca_khong\"><\/span>T\u00f4i c\u00f3 nhi\u1ec1u t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u00e1 nh\u00e2n nh\u01b0ng ch\u1ec9 d\u00f9ng m\u1ed9t t\u00e0i kho\u1ea3n \u0111\u1ec3 b\u00e1n h\u00e0ng online, t\u00f4i c\u00f3 ph\u1ea3i khai b\u00e1o t\u1ea5t c\u1ea3 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo tinh th\u1ea7n c\u1ee7a C\u00f4ng v\u0103n 473\/TCS5-NVDTPC, h\u1ed9 kinh doanh ch\u1ec9 b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai c\u00e1c t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, v\u00ed \u0111i\u1ec7n t\u1eed tr\u1ef1c ti\u1ebfp ph\u00e1t sinh d\u00f2ng ti\u1ec1n giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00f4ng qua m\u1eabu 01\/TB-STK. Tuy nhi\u00ean, \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro gi\u1ea3i tr\u00ecnh, b\u1ea1n c\u1ea7n t\u00e1ch b\u1ea1ch tuy\u1ec7t \u0111\u1ed1i d\u00f2ng ti\u1ec1n c\u00e1 nh\u00e2n v\u00e0 d\u00f2ng ti\u1ec1n kinh doanh. N\u1ebfu c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n h\u1eadu ki\u1ec3m v\u00e0 ph\u00e1t hi\u1ec7n c\u00f3 d\u00f2ng ti\u1ec1n mang t\u00ednh ch\u1ea5t th\u01b0\u01a1ng m\u1ea1i ch\u1ea3y v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n kh\u00f4ng khai b\u00e1o, h\u1ed9 kinh doanh s\u1ebd \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb quy k\u1ebft \u1ea9n l\u1eadu doanh thu v\u00e0 b\u1ecb x\u1eed ph\u1ea1t nghi\u00eam kh\u1eafc.                    <\/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=\"Neu_ho_kinh_doanh_moi_thanh_lap_giua_nam_thi_cach_xac_dinh_nguong_doanh_thu_nhu_the_nao\"><\/span>N\u1ebfu h\u1ed9 kinh doanh m\u1edbi th\u00e0nh l\u1eadp gi\u1eefa n\u0103m th\u00ec c\u00e1ch x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng trong n\u0103m t\u00e0i ch\u00ednh, ng\u01b0\u1ee1ng doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u1eabn c\u0103n c\u1ee9 tr\u00ean doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh trong th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf, kh\u00f4ng th\u1ef1c hi\u1ec7n quy \u0111\u1ed5i t\u01b0\u01a1ng \u0111\u01b0\u01a1ng theo n\u0103m. N\u1ebfu t\u1ed5ng doanh thu th\u1ef1c t\u1ebf t\u1eeb l\u00fac th\u00e0nh l\u1eadp \u0111\u1ebfn ng\u00e0y 31\/12 c\u1ee7a n\u0103m \u0111\u00f3 d\u01b0\u1edbi m\u1ee9c 1 t\u1ef7 \u0111\u1ed3ng, h\u1ed9 kinh doanh ho\u00e0n to\u00e0n thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a C\u00f4ng v\u0103n v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf mi\u1ec5n n\u1ed9p t\u1edd khai qu\u00fd.                    <\/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=\"Khi_dang_ap_dung_so_S1a-HKD_nhung_doanh_thu_luy_ke_dot_ngot_vuot_1_ty_dong_vao_giua_quy_thi_nen_xu_ly_nhu_the_nao\"><\/span>Khi \u0111ang \u00e1p d\u1ee5ng s\u1ed5 S1a-HKD nh\u01b0ng doanh thu l\u0169y k\u1ebf \u0111\u1ed9t ng\u1ed9t v\u01b0\u1ee3t $1$ t\u1ef7 \u0111\u1ed3ng v\u00e0o gi\u1eefa qu\u00fd th\u00ec n\u00ean x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t d\u1ec5 d\u1eabn \u0111\u1ebfn sai s\u00f3t h\u00e0nh ch\u00ednh. T\u1ea1i th\u1eddi \u0111i\u1ec3m doanh thu l\u0169y k\u1ebf th\u1ef1c t\u1ebf v\u01b0\u1ee3t ng\u01b0\u1ee1ng 1 t\u1ef7 \u0111\u1ed3ng, h\u1ed9 kinh doanh kh\u00f4ng c\u00f2n thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng c\u1ee7a C\u00f4ng v\u0103n. Ch\u1ee7 h\u1ed9 ph\u1ea3i ngay l\u1eadp t\u1ee9c th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n t\u1eeb theo d\u00f5i \u0111\u01a1n gi\u1ea3n (m\u1eabu S1a-HKD) sang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 152 v\u00e0 n\u1ed9p t\u1edd khai thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf ngay trong qu\u00fd ph\u00e1t sinh s\u1ef1 ki\u1ec7n v\u01b0\u1ee3t ng\u01b0\u1ee1ng \u0111\u00f3, kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1edd \u0111\u1ebfn khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.                    <\/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\": \"T\u00f4i c\u00f3 nhi\u1ec1u t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u00e1 nh\u00e2n nh\u01b0ng ch\u1ec9 d\u00f9ng m\u1ed9t t\u00e0i kho\u1ea3n \u0111\u1ec3 b\u00e1n h\u00e0ng online, t\u00f4i c\u00f3 ph\u1ea3i khai b\u00e1o t\u1ea5t c\u1ea3 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo tinh th\u1ea7n c\u1ee7a C\u00f4ng v\u0103n 473\/TCS5-NVDTPC, h\u1ed9 kinh doanh ch\u1ec9 b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai c\u00e1c t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, v\u00ed \u0111i\u1ec7n t\u1eed tr\u1ef1c ti\u1ebfp ph\u00e1t sinh d\u00f2ng ti\u1ec1n giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00f4ng qua m\u1eabu 01\/TB-STK. Tuy nhi\u00ean, \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro gi\u1ea3i tr\u00ecnh, b\u1ea1n c\u1ea7n t\u00e1ch b\u1ea1ch tuy\u1ec7t \u0111\u1ed1i d\u00f2ng ti\u1ec1n c\u00e1 nh\u00e2n v\u00e0 d\u00f2ng ti\u1ec1n kinh doanh. 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Vi\u1ec7c b\u00e3i b\u1ecf ngh\u0129a v\u1ee5 n\u1ed9p t\u1edd khai qu\u00fd \u0111\u1ed1i v\u1edbi nh\u00f3m h\u1ed9 kinh doanh c\u00f3 doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng mang l\u1ea1i c\u01a1 h\u1ed9i c\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh to l\u1edbn, gi\u00fap c\u00e1c ch\u1ee7 shop v\u00e0 c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng online gi\u1ea3m thi\u1ec3u \u00e1p l\u1ef1c th\u1ee7 t\u1ee5c gi\u1ea5y t\u1edd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, &#8220;\u0111\u01a1n gi\u1ea3n h\u00f3a&#8221; kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi &#8220;bu\u00f4ng l\u1ecfng&#8221;. \u0110i k\u00e8m v\u1edbi vi\u1ec7c mi\u1ec5n gi\u1ea3m ngh\u0129a v\u1ee5 ti\u1ec1n ki\u1ec3m l\u00e0 s\u1ef1 th\u1eaft ch\u1eb7t trong c\u00f4ng t\u00e1c h\u1eadu ki\u1ec3m, \u0111\u00f2i h\u1ecfi t\u00ednh minh b\u1ea1ch t\u1ed1i \u0111a t\u1eeb d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf cho t\u1edbi s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt m\u1eabu s\u1ed5 S1a-HKD, khai b\u00e1o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0 ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd ng\u01b0\u1ee1ng doanh thu theo \u0111\u00fang tinh th\u1ea7n C\u00f4ng v\u0103n 473\/TCS5-NVDTPC kh\u00f4ng ch\u1ec9 l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd, x\u1eed ph\u1ea1t, m\u00e0 c\u00f2n l\u00e0 b\u01b0\u1edbc chu\u1ea9n b\u1ecb c\u1ea7n thi\u1ebft \u0111\u1ec3 c\u00e1c h\u1ed9 kinh doanh t\u1ef1 tin v\u1eadn h\u00e0nh b\u1ec1n v\u1eefng, chuy\u00ean nghi\u1ec7p trong t\u01b0\u01a1ng lai.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) v\u00e0 CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, 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","protected":false},"excerpt":{"rendered":"<p>S\u1ef1 ra \u0111\u1eddi c\u1ee7a C\u00f4ng v\u0103n 473\/TCS5-NVDTPC do Thu\u1ebf c\u01a1 s\u1edf 5 t\u1ec9nh \u0110\u1ed3ng Th\u00e1p ban h\u00e0nh \u0111ang thu h\u00fat s\u1ef1 ch\u00fa \u00fd m\u1ea1nh m\u1ebd t\u1eeb c\u1ed9ng \u0111\u1ed3ng kinh doanh. \u0110\u1eb7c bi\u1ec7t l\u00e0 nh\u00f3m h\u1ed9 kinh doanh c\u00e1 th\u1ec3, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng online v\u00e0 c\u00e1c ch\u1ee7 shop nh\u1ecf l\u1ebb ch\u1ecbu \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp t\u1eeb c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi n\u00e0y. V\u0103n b\u1ea3n kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n h\u01b0\u1edbng d\u1eabn v\u1ec1 m\u1eb7t th\u1ee7 t\u1ee5c m\u00e0 c\u00f2n ph\u1ea3n \u00e1nh b\u01b0\u1edbc chuy\u1ec3n d\u1ecbch l\u1edbn trong ph\u01b0\u01a1ng th\u1ee9c gi\u00e1m s\u00e1t doanh thu th\u1ef1c t\u1ebf c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 473\/TCS5-NVDTPC Nh\u1eb1m c\u1ee5 th\u1ec3 h\u00f3a c\u00e1c quy [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8629,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8627","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\/8627","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=8627"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8627\/revisions"}],"predecessor-version":[{"id":8633,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8627\/revisions\/8633"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/8629"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=8627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=8627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=8627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}