{"id":8773,"date":"2026-06-01T16:38:12","date_gmt":"2026-06-01T09:38:12","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8773"},"modified":"2026-06-01T16:48:18","modified_gmt":"2026-06-01T09:48:18","slug":"cong-van-2096-tcs13-nvdtpc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/cong-van-2096-tcs13-nvdtpc\/","title":{"rendered":"C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC: To\u00e0n b\u1ed9 \u0111i\u1ec3m m\u1edbi v\u1ec1 thu\u1ebf GTGT \u00e1p d\u1ee5ng t\u1eeb 20\/06\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 25\/05\/2026, Thu\u1ebf c\u01a1 s\u1edf 13 t\u1ec9nh Thanh H\u00f3a \u0111\u00e3 ban h\u00e0nh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/cong-van-2096-tcs13-nvdtpc-2026-cua-thue-co-so-13-tinh-thanh-hoa-ve-tuyen-truyen-nghi-dinh-144-2026-nd-cp-435511-d6.html\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> nh\u1eb1m tuy\u00ean truy\u1ec1n v\u00e0 ph\u1ed5 bi\u1ebfn nh\u1eefng thay \u0111\u1ed5i tr\u1ecdng y\u1ebfu t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-144-2026-ND-CP-sua-doi-Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-694808.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. <\/span><span style=\"font-weight: 400;\">C\u00f3 hi\u1ec7u l\u1ef1c ch\u00ednh th\u1ee9c t\u1eeb ng\u00e0y 20\/06\/2026, v\u0103n b\u1ea3n n\u00e0y mang \u0111\u1ebfn nhi\u1ec1u \u0111i\u1ec3m m\u1edbi t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp t\u1edbi c\u00f4ng t\u00e1c k\u00ea khai, x\u1eed l\u00fd ch\u1ee9ng t\u1eeb v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u nghi\u1ec7p v\u1ee5 kh\u00f4ng th\u1ec3 thi\u1ebfu cho c\u1ed9ng \u0111\u1ed3ng k\u1ebf to\u00e1n \u0111\u1ec3 chu\u1ea9n b\u1ecb cho k\u1ef3 quy\u1ebft to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf t\u1eeb gi\u1eefa n\u0103m 2026.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-2096-tcs13-nvdtpc\/#Boi_canh_phap_ly_va_tam_quan_trong_cua_Cong_van_2096TCS13-NVDTPC\" >B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a C\u00f4ng v\u0103n 2096\/TCS13-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-2096-tcs13-nvdtpc\/#Diem_moi_ve_doi_tuong_khong_chiu_thue_theo_Cong_van_2096TCS13-NVDTPC\" >\u0110i\u1ec3m m\u1edbi v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf theo C\u00f4ng v\u0103n 2096\/TCS13-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-2096-tcs13-nvdtpc\/#Mo_rong_pham_vi_doi_tuong_bao_hiem_va_nong_nghiep\" >M\u1edf r\u1ed9ng ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o hi\u1ec3m v\u00e0 n\u00f4ng nghi\u1ec7p<\/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-2096-tcs13-nvdtpc\/#Sua_doi_quy_dinh_ve_dich_vu_tai_chinh_va_ban_no\" >S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 b\u00e1n n\u1ee3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-2096-tcs13-nvdtpc\/#Siet_chat_quan_ly_xuat_khau_tai_nguyen_tho\" >Si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd xu\u1ea5t kh\u1ea9u t\u00e0i nguy\u00ean th\u00f4<\/a><\/li><\/ul><\/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-2096-tcs13-nvdtpc\/#Quy_dinh_ve_hoa_hong_moi_gioi_va_cach_xac_dinh_doanh_thu_dac_thu\" >Quy \u0111\u1ecbnh v\u1ec1 hoa h\u1ed3ng m\u00f4i gi\u1edbi v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1eb7c th\u00f9<\/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\/cong-van-2096-tcs13-nvdtpc\/#Thay_doi_nguong_thanh_toan_khong_dung_tien_mat_tai_Cong_van_2096TCS13-NVDTPC\" >Thay \u0111\u1ed5i ng\u01b0\u1ee1ng thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t t\u1ea1i C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC<\/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\/cong-van-2096-tcs13-nvdtpc\/#He_thong_phuong_phap_tinh_thue_GTGT_hien_nay\" >H\u1ec7 th\u1ed1ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT hi\u1ec7n nay<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-2096-tcs13-nvdtpc\/#Phuong_phap_khau_tru_thue\" >Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-2096-tcs13-nvdtpc\/#Phuong_phap_tinh_truc_tiep\" >Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp<\/a><\/li><\/ul><\/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-2096-tcs13-nvdtpc\/#Chi_tiet_cac_nhom_doi_tuong_khong_chiu_thue_GTGT_tu_ngay_20062026\" >Chi ti\u1ebft c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT t\u1eeb ng\u00e0y 20\/06\/2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-2096-tcs13-nvdtpc\/#Giai_dap_thac_mac_ve_Cong_van_2096TCS13-NVDTPC\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-2096-tcs13-nvdtpc\/#Lo_trinh_ap_dung_cac_diem_moi_tai_Cong_van_2096TCS13-NVDTPC_la_khi_nao\" >L\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng c\u00e1c \u0111i\u1ec3m m\u1edbi t\u1ea1i C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC l\u00e0 khi 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-2096-tcs13-nvdtpc\/#Viec_ban_no_bao_gom_ca_khoan_phai_tra_co_tac_dong_nhu_the_nao_doi_voi_ke_toan\" >Vi\u1ec7c b\u00e1n n\u1ee3 bao g\u1ed3m c\u1ea3 kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u00f3 t\u00e1c \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-2096-tcs13-nvdtpc\/#Quy_dinh_ve_so_che_thong_thuong_trong_nong_nghiep_tai_Cong_van_2096TCS13-NVDTPC_co_gi_khac_biet\" >Quy \u0111\u1ecbnh v\u1ec1 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng trong n\u00f4ng nghi\u1ec7p t\u1ea1i C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC c\u00f3 g\u00ec kh\u00e1c bi\u1ec7t?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-2096-tcs13-nvdtpc\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-2096-tcs13-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=\"Boi_canh_phap_ly_va_tam_quan_trong_cua_Cong_van_2096TCS13-NVDTPC\"><\/span><b>B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ban h\u00e0nh C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC di\u1ec5n ra ngay tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c (ng\u00e0y 20\/06\/2026). C\u00f4ng v\u0103n gi\u1ea3i th\u00edch r\u00f5 c\u00e1c n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung cho Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP tr\u01b0\u1edbc \u0111\u00f3. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m, t\u00e0i ch\u00ednh, n\u00f4ng nghi\u1ec7p v\u00e0 xu\u1ea5t kh\u1ea9u t\u00e0i nguy\u00ean, n\u1ed9i dung t\u1ea1i C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC s\u1ebd tr\u1ef1c ti\u1ebfp thay \u0111\u1ed5i c\u00e1ch th\u1ee9c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 quy\u1ec1n l\u1ee3i kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_ve_doi_tuong_khong_chiu_thue_theo_Cong_van_2096TCS13-NVDTPC\"><\/span><b>\u0110i\u1ec3m m\u1edbi v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf theo C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8775\" aria-describedby=\"caption-attachment-8775\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8775\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Toan-bo-diem-moi-ve-thue-GTGT-theo-Cong-van-2096_TCS13-NVDTPC.jpg\" alt=\"To\u00e0n b\u1ed9 \u0111i\u1ec3m m\u1edbi v\u1ec1 thu\u1ebf GTGT theo C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Toan-bo-diem-moi-ve-thue-GTGT-theo-Cong-van-2096_TCS13-NVDTPC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Toan-bo-diem-moi-ve-thue-GTGT-theo-Cong-van-2096_TCS13-NVDTPC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Toan-bo-diem-moi-ve-thue-GTGT-theo-Cong-van-2096_TCS13-NVDTPC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Toan-bo-diem-moi-ve-thue-GTGT-theo-Cong-van-2096_TCS13-NVDTPC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Toan-bo-diem-moi-ve-thue-GTGT-theo-Cong-van-2096_TCS13-NVDTPC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8775\" class=\"wp-caption-text\">To\u00e0n b\u1ed9 \u0111i\u1ec3m m\u1edbi v\u1ec1 thu\u1ebf GTGT theo C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung c\u1ed1t l\u00f5i \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC nh\u1ea5n m\u1ea1nh ch\u00ednh l\u00e0 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP. Nh\u1eefng thay \u0111\u1ed5i n\u00e0y ph\u1ea3n \u00e1nh \u0111\u1ecbnh h\u01b0\u1edbng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc trong vi\u1ec7c h\u1ed7 tr\u1ee3 an sinh x\u00e3 h\u1ed9i v\u00e0 b\u1ea3o v\u1ec7 t\u00e0i nguy\u00ean qu\u1ed1c gia.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mo_rong_pham_vi_doi_tuong_bao_hiem_va_nong_nghiep\"><\/span><b>M\u1edf r\u1ed9ng ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o hi\u1ec3m v\u00e0 n\u00f4ng nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC, danh m\u1ee5c kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung th\u00eam nhi\u1ec1u lo\u1ea1i h\u00ecnh b\u1ea3o hi\u1ec3m \u0111\u1eb7c th\u00f9:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o hi\u1ec3m con ng\u01b0\u1eddi: Bao g\u1ed3m b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe, b\u1ea3o hi\u1ec3m ng\u01b0\u1eddi h\u1ecdc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn con ng\u01b0\u1eddi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o hi\u1ec3m n\u00f4ng nghi\u1ec7p v\u00e0 kinh t\u1ebf bi\u1ec3n: B\u1ea3o hi\u1ec3m v\u1eadt nu\u00f4i, c\u00e2y tr\u1ed3ng, c\u00e1c d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m n\u00f4ng nghi\u1ec7p kh\u00e1c; \u0111\u1eb7c bi\u1ec7t l\u00e0 b\u1ea3o hi\u1ec3m t\u00e0u, thuy\u1ec1n v\u00e0 trang thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 t\u00e1i b\u1ea3o hi\u1ec3m: Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1eb7c th\u00f9 ng\u00e0nh d\u1ea7u kh\u00ed: B\u1ea3o hi\u1ec3m c\u00f4ng tr\u00ecnh, thi\u1ebft b\u1ecb d\u1ea7u kh\u00ed, t\u00e0u ch\u1ee9a d\u1ea7u qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i v\u00f9ng bi\u1ec3n Vi\u1ec7t Nam ho\u1eb7c v\u00f9ng bi\u1ec3n ch\u1ed3ng l\u1ea5n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sua_doi_quy_dinh_ve_dich_vu_tai_chinh_va_ban_no\"><\/span><b>S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 b\u00e1n n\u1ee3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC l\u00e0m r\u00f5 kh\u00e1i ni\u1ec7m b\u00e1n n\u1ee3 t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP. Theo \u0111\u00f3, b\u00e1n n\u1ee3 hi\u1ec7n nay kh\u00f4ng ch\u1ec9 b\u00f3 h\u1eb9p trong c\u00e1c kho\u1ea3n vay m\u00e0 bao g\u1ed3m c\u1ea3 vi\u1ec7c b\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, kho\u1ea3n ph\u1ea3i thu v\u00e0 b\u00e1n ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi. S\u1ef1 \u0111i\u1ec1u ch\u1ec9nh n\u00e0y gi\u00fap \u0111\u1ed3ng b\u1ed9 h\u00f3a c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u1edbi quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Siet_chat_quan_ly_xuat_khau_tai_nguyen_tho\"><\/span><b>Si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd xu\u1ea5t kh\u1ea9u t\u00e0i nguy\u00ean th\u00f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m \u0111\u00e1ng l\u01b0u \u00fd cho c\u00e1c doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u l\u00e0 tinh th\u1ea7n h\u1ea1n ch\u1ebf xu\u1ea5t kh\u1ea9u t\u00e0i nguy\u00ean th\u00f4 \u0111\u01b0\u1ee3c ph\u1ed5 bi\u1ebfn qua C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC. C\u00e1c s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c ch\u01b0a ch\u1ebf bi\u1ebfn ho\u1eb7c \u0111\u00e3 ch\u1ebf bi\u1ebfn nh\u01b0ng thu\u1ed9c danh m\u1ee5c kh\u00f4ng khuy\u1ebfn kh\u00edch xu\u1ea5t kh\u1ea9u (Ph\u1ee5 l\u1ee5c I v\u00e0 II ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP) s\u1ebd thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o cho c\u00e1c m\u1eb7t h\u00e0ng n\u00e0y. K\u1ebf to\u00e1n doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00e0y c\u1ea7n h\u1ebft s\u1ee9c l\u01b0u \u00fd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7, k\u00ea khai \u0111\u00fang.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_hoa_hong_moi_gioi_va_cach_xac_dinh_doanh_thu_dac_thu\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 hoa h\u1ed3ng m\u00f4i gi\u1edbi v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1eb7c th\u00f9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8777\" aria-describedby=\"caption-attachment-8777\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8777\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-van-2096_TCS13-NVDTPC-quy-dinh-ve-hoa-hong-moi-gioi-va-cach-xac-dinh-doanh-thu-dac-thu.jpg\" alt=\"C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC quy \u0111\u1ecbnh v\u1ec1 hoa h\u1ed3ng m\u00f4i gi\u1edbi v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1eb7c th\u00f9\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-van-2096_TCS13-NVDTPC-quy-dinh-ve-hoa-hong-moi-gioi-va-cach-xac-dinh-doanh-thu-dac-thu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-van-2096_TCS13-NVDTPC-quy-dinh-ve-hoa-hong-moi-gioi-va-cach-xac-dinh-doanh-thu-dac-thu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-van-2096_TCS13-NVDTPC-quy-dinh-ve-hoa-hong-moi-gioi-va-cach-xac-dinh-doanh-thu-dac-thu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-van-2096_TCS13-NVDTPC-quy-dinh-ve-hoa-hong-moi-gioi-va-cach-xac-dinh-doanh-thu-dac-thu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-van-2096_TCS13-NVDTPC-quy-dinh-ve-hoa-hong-moi-gioi-va-cach-xac-dinh-doanh-thu-dac-thu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8777\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC quy \u0111\u1ecbnh v\u1ec1 hoa h\u1ed3ng m\u00f4i gi\u1edbi v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1eb7c th\u00f9<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ea5n \u0111\u1ec1 doanh thu hoa h\u1ed3ng m\u00f4i gi\u1edbi th\u01b0\u1eddng g\u00e2y tranh c\u00e3i trong c\u00f4ng t\u00e1c thanh ki\u1ec3m tra \u0111\u00e3 \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC gi\u1ea3i \u0111\u00e1p r\u00f5 r\u00e0ng d\u1ef1a tr\u00ean \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hoa h\u1ed3ng b\u1ea3o hi\u1ec3m: Doanh thu hoa h\u1ed3ng m\u00f4i gi\u1edbi d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c b\u1ed5 sung v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1eb7c th\u00f9: \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t, C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC h\u01b0\u1edbng d\u1eabn doanh thu c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng x\u00e1c \u0111\u1ecbnh theo Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng; doanh thu ch\u1ee9ng kho\u00e1n theo Lu\u1eadt Ch\u1ee9ng kho\u00e1n v\u00e0 doanh thu b\u1ea3o hi\u1ec3m theo Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c d\u1eabn chi\u1ebfu tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1c Lu\u1eadt chuy\u00ean ng\u00e0nh gi\u00fap k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c b\u00e1o c\u00e1o chuy\u00ean d\u1ee5ng v\u00e0 b\u00e1o c\u00e1o thu\u1ebf, gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai l\u1ec7ch s\u1ed1 li\u1ec7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_nguong_thanh_toan_khong_dung_tien_mat_tai_Cong_van_2096TCS13-NVDTPC\"><\/span><b>Thay \u0111\u1ed5i ng\u01b0\u1ee1ng thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t t\u1ea1i C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung kh\u00f4ng k\u00e9m ph\u1ea7n quan tr\u1ecdng \u0111\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n. T\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP, ng\u01b0\u1ee1ng gi\u00e1 tr\u1ecb thanh to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i qua ng\u00e2n h\u00e0ng \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u00e3 c\u00f3 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng m\u00e0 C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC \u0111\u00e3 l\u01b0u \u00fd c\u1ee5 th\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 5.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean, doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t quy tr\u00ecnh ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o. C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC h\u01b0\u1edbng d\u1eabn 3 giai \u0111o\u1ea1n x\u1eed l\u00fd 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;\">Khi ch\u01b0a \u0111\u1ebfn h\u1ea1n thanh to\u00e1n: C\u01a1 s\u1edf kinh doanh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng v\u0103n b\u1ea3n, h\u00f3a \u0111\u01a1n GTGT \u0111\u1ec3 t\u1ea1m th\u1eddi k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ebfn th\u1eddi \u0111i\u1ec3m h\u1ea1n thanh to\u00e1n: N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c ch\u01b0a thanh to\u00e1n d\u00f9 \u0111\u00e3 qu\u00e1 h\u1ea1n), k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u00e3 kh\u1ea5u tr\u1eeb. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh n\u00e0y th\u1ef1c hi\u1ec7n v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sau khi \u0111i\u1ec1u ch\u1ec9nh: N\u1ebfu sau \u0111\u00f3 doanh nghi\u1ec7p m\u1edbi th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7, h\u1ecd s\u1ebd \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb b\u1ed5 sung v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 thay \u0111\u1ed5i ng\u01b0\u1ee1ng t\u1eeb m\u1ee9c c\u0169 sang 5.000.000 \u0111\u1ed3ng t\u1ea1i C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p ph\u1ea3i r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 quy tr\u00ecnh thanh to\u00e1n c\u00e1c h\u00f3a \u0111\u01a1n nh\u1ecf l\u1ebb nh\u01b0ng c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch l\u1edbn, vi\u1ec7c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-truong\/\"> thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 kinh nghi\u1ec7m l\u00e0 gi\u1ea3i ph\u00e1p c\u1ea7n thi\u1ebft \u0111\u1ec3 ki\u1ec3m so\u00e1t r\u1ee7i ro v\u00e0 thi\u1ebft l\u1eadp quy tr\u00ecnh duy\u1ec7t chi ch\u1eb7t ch\u1ebd, tr\u00e1nh b\u1ecb truy thu thu\u1ebf do l\u1ed7i ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_thong_phuong_phap_tinh_thue_GTGT_hien_nay\"><\/span><b>H\u1ec7 th\u1ed1ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT hi\u1ec7n nay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo \u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf GTGT 2024 v\u00e0 c\u00e1c di\u1ec5n gi\u1ea3i t\u1eeb C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC, hi\u1ec7n nay Vi\u1ec7t Nam \u00e1p d\u1ee5ng 02 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf ch\u00ednh:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_khau_tru_thue\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho c\u00e1c c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh:<\/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;\">S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Thu\u1ebf GTGT \u0111\u1ea7u ra &#8211; Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Trong \u0111\u00f3, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t ng\u01b0\u1ee1ng 5.000.000 \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_tinh_truc_tiep\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng: D\u00e0nh cho ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ean doanh thu: D\u00e0nh cho h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ho\u1eb7c c\u00e1c doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb. T\u1ef7 l\u1ec7 % tr\u00ean doanh thu s\u1ebd kh\u00e1c nhau t\u00f9y ng\u00e0nh ngh\u1ec1 (v\u00ed d\u1ee5 1% \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i n\u00f4ng nghi\u1ec7p s\u01a1 ch\u1ebf theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed9 kinh doanh c\u00e1 th\u1ec3 ho\u1eb7c doanh nghi\u1ec7p si\u00eau nh\u1ecf mu\u1ed1n t\u1ed1i \u01b0u h\u00f3a b\u1ed9 m\u00e1y qu\u1ea3n l\u00fd, vi\u1ec7c l\u1ef1a ch\u1ecdn<\/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;\"> s\u1ebd gi\u00fap \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c th\u00f4ng tin c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t t\u1eeb c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tiet_cac_nhom_doi_tuong_khong_chiu_thue_GTGT_tu_ngay_20062026\"><\/span><b>Chi ti\u1ebft c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT t\u1eeb ng\u00e0y 20\/06\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8778\" aria-describedby=\"caption-attachment-8778\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8778\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-cac-nhom-doi-tuong-khong-chiu-thue-GTGT-theo-Cong-van-2096_TCS13-NVDTPC.jpg\" alt=\"Chi ti\u1ebft c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-cac-nhom-doi-tuong-khong-chiu-thue-GTGT-theo-Cong-van-2096_TCS13-NVDTPC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-cac-nhom-doi-tuong-khong-chiu-thue-GTGT-theo-Cong-van-2096_TCS13-NVDTPC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-cac-nhom-doi-tuong-khong-chiu-thue-GTGT-theo-Cong-van-2096_TCS13-NVDTPC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-cac-nhom-doi-tuong-khong-chiu-thue-GTGT-theo-Cong-van-2096_TCS13-NVDTPC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-cac-nhom-doi-tuong-khong-chiu-thue-GTGT-theo-Cong-van-2096_TCS13-NVDTPC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8778\" class=\"wp-caption-text\">Chi ti\u1ebft c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap k\u1ebf to\u00e1n tra c\u1ee9u nhanh, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 danh m\u1ee5c 18 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p ch\u01b0a ch\u1ebf bi\u1ebfn ho\u1eb7c s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng: Bao g\u1ed3m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra. C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC l\u01b0u \u00fd c\u00e1c h\u00ecnh th\u1ee9c s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng g\u1ed3m: ph\u01a1i, s\u1ea5y, b\u00f3c v\u1ecf, xay x\u00e1t, \u0111\u00e1nh b\u00f3ng h\u1ea1t, \u0111\u00f3ng h\u1ed9p k\u00edn kh\u00ed, b\u1ea3o qu\u1ea3n l\u1ea1nh&#8230;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p s\u01a1 ch\u1ebf \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i: Doanh nghi\u1ec7p, H\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n cho doanh nghi\u1ec7p, H\u1ee3p t\u00e1c x\u00e3 kh\u00e1c th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT nh\u01b0ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 \u1edf thu\u1ed9c t\u00e0i s\u1ea3n c\u00f4ng: Nh\u00e0 Nh\u00e0 n\u01b0\u1edbc b\u00e1n cho ng\u01b0\u1eddi \u0111ang thu\u00ea theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 nh\u00e0 \u1edf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t: Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m: Bao g\u1ed3m b\u1ea3o hi\u1ec3m con ng\u01b0\u1eddi (nh\u00e2n th\u1ecd, s\u1ee9c kh\u1ecfe, ng\u01b0\u1eddi h\u1ecdc), b\u1ea3o hi\u1ec3m n\u00f4ng nghi\u1ec7p, t\u00e0u thuy\u1ec1n \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n v\u00e0 t\u00e1i b\u1ea3o hi\u1ec3m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh &#8211; ng\u00e2n h\u00e0ng: C\u1ea5p t\u00edn d\u1ee5ng, cho vay c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, kinh doanh ch\u1ee9ng kho\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, b\u00e1n n\u1ee3 (bao g\u1ed3m b\u00e1n kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3), kinh doanh ngo\u1ea1i t\u1ec7 v\u00e0 s\u1ea3n ph\u1ea9m ph\u00e1i sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 tang l\u1ec5: Cho thu\u00ea nh\u00e0 tang l\u1ec5, xe ph\u1ee5c v\u1ee5, t\u00e1ng ng\u01b0\u1eddi ch\u1ebft, di chuy\u1ec3n v\u00e0 ch\u0103m s\u00f3c m\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng tr\u00ecnh nh\u00e2n \u0111\u1ea1o, c\u00f4ng c\u1ed9ng: Duy tu, x\u00e2y d\u1ef1ng t\u1eeb ngu\u1ed3n v\u1ed1n \u0111\u00f3ng g\u00f3p c\u1ee7a nh\u00e2n d\u00e2n ho\u1eb7c vi\u1ec7n tr\u1ee3<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o: Ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 theo quy \u0111\u1ecbnh; bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 c\u1ee7a c\u01a1 s\u1edf gi\u00e1o d\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Xu\u1ea5t b\u1ea3n v\u00e0 b\u00e1o ch\u00ed: B\u00e1o, t\u1ea1p ch\u00ed, b\u1ea3n tin, s\u00e1ch ch\u00ednh tr\u1ecb, s\u00e1ch gi\u00e1o khoa, gi\u00e1o tr\u00ecnh, s\u00e1ch v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, s\u00e1ch khoa h\u1ecdc &#8211; k\u1ef9 thu\u1eadt, ti\u1ec1n v\u00e0 in ti\u1ec1n. Theo C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC, s\u00e1ch gi\u00e1o khoa bao g\u1ed3m c\u1ea3 s\u00e1ch tham kh\u1ea3o ph\u00f9 h\u1ee3p ch\u01b0\u01a1ng tr\u00ecnh gi\u00e1o d\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng: Xe bu\u00fdt, t\u00e0u \u0111i\u1ec7n, t\u00e0u th\u1ee7y n\u1ed9i \u0111\u1ecba ch\u1ea1y tuy\u1ebfn n\u1ed9i t\u1ec9nh, \u0111\u00f4 th\u1ecb ho\u1eb7c l\u00e2n c\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1eadp kh\u1ea9u m\u00e1y m\u00f3c chuy\u00ean d\u00f9ng: M\u00e1y m\u00f3c ph\u1ee5c v\u1ee5 nghi\u00ean c\u1ee9u khoa h\u1ecdc, th\u0103m d\u00f2 d\u1ea7u kh\u00ed, t\u00e0u bay, t\u00e0u th\u1ee7y t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o v\u00e0 kh\u00f4ng ho\u00e0n l\u1ea1i: H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ho\u1eb7c mua trong n\u01b0\u1edbc b\u1eb1ng ngu\u1ed3n v\u1ed1n vi\u1ec7n tr\u1ee3 \u0111\u01b0\u1ee3c c\u01a1 quan th\u1ea9m quy\u1ec1n x\u00e1c nh\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khu phi thu\u1ebf quan: H\u00e0ng chuy\u1ec3n kh\u1ea9u, qu\u00e1 c\u1ea3nh, t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1edf h\u1eefu tr\u00ed tu\u1ec7 v\u00e0 c\u00f4ng ngh\u1ec7: Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, ph\u1ea7n m\u1ec1m v\u00e0 d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m. C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC nh\u1eafc nh\u1edf ph\u1ea3i t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb c\u00f4ng ngh\u1ec7 n\u1ebfu c\u00f3 k\u00e8m m\u00e1y m\u00f3c thi\u1ebft b\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n xu\u1ea5t kh\u1ea9u: C\u00e1c s\u1ea3n ph\u1ea9m n\u1eb1m trong danh m\u1ee5c h\u1ea1n ch\u1ebf xu\u1ea5t kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I v\u00e0 II c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP (\u0110\u00e3 \u0111\u01b0\u1ee3c ph\u1ed5 bi\u1ebfn t\u1ea1i C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u00e0 t\u1eb7ng v\u00e0 h\u00e0nh l\u00fd: H\u00e0ng h\u00f3a trong \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, qu\u00e0 bi\u1ebfu c\u00e1 nh\u00e2n, di v\u1eadt, c\u1ed5 v\u1eadt do nh\u00e0 n\u01b0\u1edbc nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc kh\u00f4ng kh\u1ea5u tr\u1eeb: C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau tr\u00ean (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u 0%) s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh ph\u1ee9c t\u1ea1p n\u00e0y, h\u00e3y tham kh\u1ea3o ngay<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-thue\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> uy t\u00edn \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 \u0111\u1ea3m b\u1ea3o an to\u00e0n tuy\u1ec7t \u0111\u1ed1i tr\u01b0\u1edbc m\u1ecdi k\u1ef3 thanh ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_Cong_van_2096TCS13-NVDTPC\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Lo_trinh_ap_dung_cac_diem_moi_tai_Cong_van_2096TCS13-NVDTPC_la_khi_nao\"><\/span>L\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng c\u00e1c \u0111i\u1ec3m m\u1edbi t\u1ea1i C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC l\u00e0 khi n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo n\u1ed9i dung C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC, c\u00e1c quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP s\u1ebd ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 20\/06\/2026. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd th\u1eddi \u0111i\u1ec3m n\u00e0y \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf cho k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 06\/2026 ho\u1eb7c qu\u00fd II\/2026 m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Viec_ban_no_bao_gom_ca_khoan_phai_tra_co_tac_dong_nhu_the_nao_doi_voi_ke_toan\"><\/span>Vi\u1ec7c b\u00e1n n\u1ee3 bao g\u1ed3m c\u1ea3 kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u00f3 t\u00e1c \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTr\u01b0\u1edbc \u0111\u00e2y, quy \u0111\u1ecbnh v\u1ec1 b\u00e1n n\u1ee3 th\u01b0\u1eddng ch\u1ec9 \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 b\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i thu. Tuy nhi\u00ean, C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC \u0111\u00e3 l\u00e0m r\u00f5 b\u00e1n n\u1ee3 bao g\u1ed3m c\u1ea3 kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 t\u00e1i c\u1ea5u tr\u00fac n\u1ee3 ho\u1eb7c mua b\u00e1n n\u1ee3 trong th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT, t\u1eeb \u0111\u00f3 gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng chi ph\u00ed thu\u1ebf trong c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh ph\u1ee9c t\u1ea1p.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_so_che_thong_thuong_trong_nong_nghiep_tai_Cong_van_2096TCS13-NVDTPC_co_gi_khac_biet\"><\/span>Quy \u0111\u1ecbnh v\u1ec1 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng trong n\u00f4ng nghi\u1ec7p t\u1ea1i C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC c\u00f3 g\u00ec kh\u00e1c bi\u1ec7t?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f4ng v\u0103n 2096\/TCS13-NVDTPC li\u1ec7t k\u00ea r\u1ea5t chi ti\u1ebft c\u00e1c h\u00ecnh th\u1ee9c s\u01a1 ch\u1ebf nh\u01b0: L\u00e0m s\u1ea1ch, ph\u01a1i, s\u1ea5y, b\u00f3c v\u1ecf, \u0111\u00f3ng h\u1ed9p k\u00edn kh\u00ed, b\u1ea3o qu\u1ea3n l\u1ea1nh... \u0110i\u1ec3m quan tr\u1ecdng l\u00e0 n\u1ebfu doanh nghi\u1ec7p n\u1ed9p thu\u1ebf kh\u1ea5u tr\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m n\u00e0y cho m\u1ed9t doanh nghi\u1ec7p ho\u1eb7c H\u1ee3p t\u00e1c x\u00e3 kh\u00e1c th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o. \u0110\u00e2y l\u00e0 c\u01a1 ch\u1ebf \u01b0u \u0111\u00e3i nh\u1eb1m th\u00fac \u0111\u1ea9y chu\u1ed7i li\u00ean k\u1ebft gi\u00e1 tr\u1ecb trong n\u00f4ng nghi\u1ec7p.                    <\/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\": \"L\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng c\u00e1c \u0111i\u1ec3m m\u1edbi t\u1ea1i C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC l\u00e0 khi n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo n\u1ed9i dung C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC, c\u00e1c quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP s\u1ebd ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 20\/06\/2026. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd th\u1eddi \u0111i\u1ec3m n\u00e0y \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf cho k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 06\/2026 ho\u1eb7c qu\u00fd II\/2026 m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Vi\u1ec7c b\u00e1n n\u1ee3 bao g\u1ed3m c\u1ea3 kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u00f3 t\u00e1c \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Tr\u01b0\u1edbc \u0111\u00e2y, quy \u0111\u1ecbnh v\u1ec1 b\u00e1n n\u1ee3 th\u01b0\u1eddng ch\u1ec9 \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 b\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i thu. Tuy nhi\u00ean, C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC \u0111\u00e3 l\u00e0m r\u00f5 b\u00e1n n\u1ee3 bao g\u1ed3m c\u1ea3 kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 t\u00e1i c\u1ea5u tr\u00fac n\u1ee3 ho\u1eb7c mua b\u00e1n n\u1ee3 trong th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT, t\u1eeb \u0111\u00f3 gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng chi ph\u00ed thu\u1ebf trong c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh ph\u1ee9c t\u1ea1p.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Quy \u0111\u1ecbnh v\u1ec1 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng trong n\u00f4ng nghi\u1ec7p t\u1ea1i C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC c\u00f3 g\u00ec kh\u00e1c bi\u1ec7t?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC li\u1ec7t k\u00ea r\u1ea5t chi ti\u1ebft c\u00e1c h\u00ecnh th\u1ee9c s\u01a1 ch\u1ebf nh\u01b0: L\u00e0m s\u1ea1ch, ph\u01a1i, s\u1ea5y, b\u00f3c v\u1ecf, \u0111\u00f3ng h\u1ed9p k\u00edn kh\u00ed, b\u1ea3o qu\u1ea3n l\u1ea1nh... \u0110i\u1ec3m quan tr\u1ecdng l\u00e0 n\u1ebfu doanh nghi\u1ec7p n\u1ed9p thu\u1ebf kh\u1ea5u tr\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m n\u00e0y cho m\u1ed9t doanh nghi\u1ec7p ho\u1eb7c H\u1ee3p t\u00e1c x\u00e3 kh\u00e1c th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o. \u0110\u00e2y l\u00e0 c\u01a1 ch\u1ebf \u01b0u \u0111\u00e3i nh\u1eb1m th\u00fac \u0111\u1ea9y chu\u1ed7i li\u00ean k\u1ebft gi\u00e1 tr\u1ecb trong n\u00f4ng nghi\u1ec7p.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng qua vi\u1ec7c ban h\u00e0nh C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC, c\u01a1 quan Thu\u1ebf \u0111\u00e3 \u0111\u01b0a ra nh\u1eefng ch\u1ec9 d\u1eabn r\u1ea5t k\u1ecbp th\u1eddi v\u1ec1 l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP. \u0110i\u1ec3m m\u1ea5u ch\u1ed1t m\u00e0 c\u00e1c doanh nghi\u1ec7p c\u1ea7n thay \u0111\u1ed5i ngay ch\u00ednh l\u00e0 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n ng\u00e2n h\u00e0ng cho c\u00e1c kho\u1ea3n chi t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng danh m\u1ee5c 18 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 quy tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf \u0111\u1ea7u v\u00e0o theo C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC s\u1ebd gi\u00fap doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n th\u00f4ng qua vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf ch\u00ednh x\u00e1c. H\u00e3y ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t danh m\u1ee5c h\u00e0ng h\u00f3a v\u00e0 c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n tr\u01b0\u1edbc ng\u00e0y 20\/06\/2026 \u0111\u1ec3 tr\u00e1nh nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd \u0111\u00e1ng ti\u1ebfc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc c\u1ea7n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 gi\u1ea3i \u0111\u00e1p v\u00e0 t\u01b0 v\u1ea5n, Qu\u00fd doanh nghi\u1ec7p vui <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\">l\u00f2ng li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network:<\/a><\/span><\/strong><\/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) &amp; 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>Ng\u00e0y 25\/05\/2026, Thu\u1ebf c\u01a1 s\u1edf 13 t\u1ec9nh Thanh H\u00f3a \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n 2096\/TCS13-NVDTPC nh\u1eb1m tuy\u00ean truy\u1ec1n v\u00e0 ph\u1ed5 bi\u1ebfn nh\u1eefng thay \u0111\u1ed5i tr\u1ecdng y\u1ebfu t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP. C\u00f3 hi\u1ec7u l\u1ef1c ch\u00ednh th\u1ee9c t\u1eeb ng\u00e0y 20\/06\/2026, v\u0103n b\u1ea3n n\u00e0y mang \u0111\u1ebfn nhi\u1ec1u \u0111i\u1ec3m m\u1edbi t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp t\u1edbi c\u00f4ng t\u00e1c k\u00ea khai, x\u1eed l\u00fd ch\u1ee9ng t\u1eeb v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.\u00a0 \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u nghi\u1ec7p v\u1ee5 kh\u00f4ng th\u1ec3 thi\u1ebfu cho c\u1ed9ng \u0111\u1ed3ng k\u1ebf to\u00e1n \u0111\u1ec3 chu\u1ea9n b\u1ecb cho k\u1ef3 quy\u1ebft to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf t\u1eeb gi\u1eefa n\u0103m 2026. B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a C\u00f4ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8775,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8773","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\/8773","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=8773"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8773\/revisions"}],"predecessor-version":[{"id":8779,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8773\/revisions\/8779"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/8775"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=8773"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=8773"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=8773"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}