{"id":9815,"date":"2026-09-10T10:18:14","date_gmt":"2026-09-10T03:18:14","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9815"},"modified":"2026-09-10T16:00:39","modified_gmt":"2026-09-10T09:00:39","slug":"hach-toan-chi-phi-thue-tndn-hoan-lai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-chi-phi-thue-tndn-hoan-lai\/","title":{"rendered":"\u901a\u905499\/2025\u306b\u57fa\u3065\u304f\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 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400;\"> \u3053\u306e\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u5168\u4f53\u306f\u3001\u4ed8\u9332II\u306e\u30bb\u30af\u30b7\u30e7\u30f3B\u306b\u4f53\u7cfb\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6a19\u6e96\u7684\u306a\u4ed5\u8a33\u3001\u671f\u672b\u6c7a\u7b97\u65b9\u6cd5\u3001\u304a\u3088\u3073\u5177\u4f53\u7684\u306a\u4f8b\u3092\u3059\u3079\u3066\u7d39\u4ecb\u3057\u3066\u304a\u308a\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u5404\u8ca1\u52d9\u5831\u544a\u671f\u9593\u524d\u306b\u3053\u306e\u9805\u76ee\u3092\u81ea\u4fe1\u3092\u6301\u3063\u3066\u51e6\u7406\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Vi_sao_hach_toan_chi_phi_thue_TNDN_hoan_lai_la_noi_dung_ke_toan_can_cap_nhat_ngay\" >\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u3001\u306a\u305c\u65e9\u6025\u306b\u66f4\u65b0\u3059\u308b\u5fc5\u8981\u306e\u3042\u308b\u4f1a\u8a08\u4e0a\u306e\u554f\u984c\u306a\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/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\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Can_cu_phap_ly_va_he_thong_tai_khoan_dung_de_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u3092\u8a08\u4e0a\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u308b\u6cd5\u7684\u6839\u62e0\u304a\u3088\u3073\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#4_but_toan_hach_toan_chi_phi_thue_TNDN_hoan_lai_theo_Thong_tu_992025\" >\u901a\u905499\/2025\u306b\u57fa\u3065\u304f\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e4\u3064\u306e\u4f1a\u8a08\u4ed5\u8a33<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Truong_hop_1_Ghi_tang_chi_phi_do_phat_sinh_thue_thu_nhap_hoan_lai_phai_tra\" >\u30b1\u30fc\u30b91\uff1a\u7e70\u5ef6\u6240\u5f97\u7a0e\u50b5\u52d9\u306b\u3088\u308b\u7d4c\u8cbb\u5897\u52a0\u3002<\/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\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Truong_hop_2_Ghi_tang_chi_phi_do_hoan_nhap_tai_san_thue_thu_nhap_hoan_lai\" >\u30b1\u30fc\u30b92\uff1a\u7e70\u5ef6\u6240\u5f97\u7a0e\u8cc7\u7523\u306e\u53d6\u308a\u6d88\u3057\u306b\u3088\u308b\u8cbb\u7528\u5897\u52a0\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Truong_hop_3_Ghi_giam_chi_phi_do_tai_san_thue_thu_nhap_hoan_lai_phat_sinh_moi\" >\u30b1\u30fc\u30b93\uff1a\u65b0\u305f\u306b\u767a\u751f\u3057\u305f\u7e70\u5ef6\u6240\u5f97\u7a0e\u8cc7\u7523\u306b\u3088\u308b\u8cbb\u7528\u306e\u6e1b\u5c11\u3092\u8a18\u9332\u3059\u308b\u3002<\/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\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Truong_hop_4_Ghi_giam_chi_phi_do_hoan_nhap_thue_thu_nhap_hoan_lai_phai_tra\" >\u30b1\u30fc\u30b94\uff1a\u7e70\u5ef6\u6240\u5f97\u7a0e\u306e\u53d6\u308a\u6d88\u3057\u306b\u3088\u308b\u8cbb\u7528\u306e\u6e1b\u5c11\u3092\u8a18\u9332\u3059\u308b\u3002<\/a><\/li><\/ul><\/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\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Ket_chuyen_cuoi_ky_khi_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u3092\u8a08\u4e0a\u3059\u308b\u969b\u306e\u3001\u671f\u672b\u306b\u304a\u3051\u308b\u6c7a\u7b97\u4ed5\u8a33\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Phan_biet_thue_thu_nhap_hoan_lai_phai_tra_va_tai_san_thue_thu_nhap_hoan_lai_truoc_khi_hach_toan\" >\u4f1a\u8a08\u51e6\u7406\u524d\u306b\u3001\u7e70\u5ef6\u6240\u5f97\u7a0e\u8ca0\u50b5\u3068\u7e70\u5ef6\u6240\u5f97\u7a0e\u8cc7\u7523\u3092\u533a\u5225\u3059\u308b\u3002<\/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\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Vi_du_minh_hoa_cach_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u3092\u793a\u3059\u4f8b\u3002<\/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\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Nhung_sai_lam_thuong_gap_khi_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u3092\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u969b\u306e\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3002<\/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\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Checklist_truoc_khi_khoa_so_va_lap_bao_cao_tai_chinh\" >\u6c7a\u7b97\u51e6\u7406\u304a\u3088\u3073\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u524d\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/li><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\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Cau_hoi_thuong_gap_ve_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/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\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Hach_toan_chi_phi_thue_TNDN_hoan_lai_dua_tren_can_cu_phap_ly_nao\" >\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u3092\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u6cd5\u7684\u6839\u62e0\u306f\u4f55\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Co_bao_nhieu_truong_hop_hach_toan_chi_phi_thue_TNDN_hoan_lai_theo_Thong_tu_992025\" >\u901a\u905499\/2025\u306b\u57fa\u3065\u304d\u3001\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u3092\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u30b1\u30fc\u30b9\u306f\u3044\u304f\u3064\u3042\u308a\u307e\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Tai_khoan_nao_duoc_dung_de_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u308b\u52d8\u5b9a\u79d1\u76ee\u306f\u3069\u308c\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Cuoi_ky_ke_toan_TK_8212_duoc_xu_ly_nhu_the_nao\" >\u4f1a\u8a08\u671f\u9593\u672b\u306b\u304a\u3044\u3066\u3001\u52d8\u5b9a\u79d1\u76ee8212\u306f\u3069\u306e\u3088\u3046\u306b\u51e6\u7406\u3055\u308c\u307e\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Vi_sao_can_phan_biet_thue_thu_nhap_hoan_lai_phai_tra_va_tai_san_thue_thu_nhap_hoan_lai_truoc_khi_hach_toan\" >\u7e70\u5ef6\u6240\u5f97\u7a0e\u8ca0\u50b5\u3068\u7e70\u5ef6\u6240\u5f97\u7a0e\u8cc7\u7523\u3092\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u524d\u306b\u533a\u5225\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u306a\u305c\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Chi_phi_thue_TNDN_hoan_lai_co_lam_phat_sinh_dong_tien_nop_thue_ngay_trong_ky_khong\" >\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306f\u3001\u5f53\u671f\u306b\u5373\u6642\u306e\u7d0d\u7a0e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u751f\u307f\u51fa\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Cac_khoan_thu_nhap_nao_theo_Luat_Thue_TNDN_2025_thuong_lien_quan_den_chenh_lech_tam_thoi_can_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >2025\u5e74\u6cd5\u4eba\u6240\u5f97\u7a0e\u6cd5\u306e\u4e0b\u3067\u3001\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u3092\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u5fc5\u8981\u306e\u3042\u308b\u4e00\u6642\u5dee\u7570\u304c\u901a\u5e38\u542b\u307e\u308c\u308b\u53ce\u5165\u6e90\u306f\u3069\u308c\u3067\u3059\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_hach_toan_chi_phi_thue_TNDN_hoan_lai_la_noi_dung_ke_toan_can_cap_nhat_ngay\"><\/span><b>\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u3001\u306a\u305c\u65e9\u6025\u306b\u66f4\u65b0\u3059\u308b\u5fc5\u8981\u306e\u3042\u308b\u4f1a\u8a08\u4e0a\u306e\u554f\u984c\u306a\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u3068\u4e00\u6642\u5dee\u7570\u306b\u3088\u308b\u8ab2\u7a0e\u6240\u5f97\u3068\u306e\u5dee\u984d\u3092\u3001\u7e70\u5ef6\u6240\u5f97\u7a0e\u652f\u6255\u52d8\u5b9a\uff08\u52d8\u5b9a\u79d1\u76ee347\uff09\u3068\u7e70\u5ef6\u6240\u5f97\u7a0e\u8cc7\u7523\u52d8\u5b9a\uff08\u52d8\u5b9a\u79d1\u76ee243\uff09\u3068\u3044\u30462\u3064\u306e\u4e2d\u9593\u52d8\u5b9a\u3092\u901a\u3057\u3066\u5e33\u7c3f\u306b\u8a18\u9332\u3057\u3001\u305d\u306e\u5f8c\u3001\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u52d8\u5b9a\uff08\u52d8\u5b9a\u79d1\u76ee8212\uff09\u306b\u632f\u308a\u66ff\u3048\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u6839\u672c\u7684\u306b\u65b0\u3057\u3044\u5185\u5bb9\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u901a\u905499\/2025\/TT-BTC\u306f\u3001\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u539f\u5247\u5168\u4f53\u3092\u3001\u305d\u308c\u305e\u308c\u306e\u72b6\u6cc1\u3092\u660e\u78ba\u306b\u5217\u6319\u3059\u308b\u3053\u3068\u3067\u518d\u63d0\u793a\u3057\u3066\u304a\u308a\u3001\u76e3\u67fb\u5f8c\u306b\u8ca1\u52d9\u8af8\u8868\u306e\u4fee\u6b63\u306b\u3064\u306a\u304c\u308b\u4e00\u822c\u7684\u306a\u8aa4\u308a\u3067\u3042\u308b\u3001\u8aa4\u3063\u305f\u4f1a\u8a08\u5165\u529b\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u306e\u306b\u5f79\u7acb\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u62c5\u5f53\u8005\u306b\u3068\u3063\u3066\u3001\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u7fd2\u5f97\u3059\u308b\u3053\u3068\u306f\u3001\u5b9f\u52d9\u4e0a\u3055\u3089\u306b\u5927\u304d\u306a\u610f\u7fa9\u3092\u6301\u3061\u307e\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u3053\u306e\u6307\u6a19\u306f\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u7a0e\u5f15\u5f8c\u5229\u76ca\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u304b\u3089\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u305f\u3063\u305f1\u3064\u306e\u5165\u529b\u30df\u30b9\u304c\u3001\u7d4c\u55b6\u9663\u3084\u682a\u4e3b\u304c\u76e3\u8996\u3059\u308b\u4ed6\u306e\u8ca1\u52d9\u6307\u6a19\u306b\u304a\u3051\u308b\u4e0d\u4e00\u81f4\u306e\u9023\u9396\u53cd\u5fdc\u3092\u5f15\u304d\u8d77\u3053\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3064\u307e\u308a\u3001\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u3092\u6700\u521d\u304b\u3089\u6b63\u3057\u304f\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u9061\u53ca\u7684\u306a\u8abf\u6574\u3092\u56de\u907f\u3067\u304d\u3001\u76e3\u67fb\u4eba\u3084\u7a0e\u52d9\u5f53\u5c40\u306b\u72b6\u6cc1\u3092\u8aac\u660e\u3059\u308b\u6642\u9593\u3092\u7bc0\u7d04\u3067\u304d\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_va_he_thong_tai_khoan_dung_de_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u3092\u8a08\u4e0a\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u308b\u6cd5\u7684\u6839\u62e0\u304a\u3088\u3073\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u539f\u5247\u5168\u4f53\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u4e00\u89a7\u306b\u542b\u307e\u308c\u308b\u901a\u905499\/2025\/TT-BTC\u306b\u6dfb\u4ed8\u3055\u308c\u305f\u4ed8\u9332II\u306e\u30bb\u30af\u30b7\u30e7\u30f3B\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u58eb\u304c\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u3092\u6b63\u78ba\u306b\u8a18\u9332\u3059\u308b\u305f\u3081\u306b\u7406\u89e3\u3057\u3066\u304a\u304f\u3079\u304d4\u3064\u306e\u4f1a\u8a08\u9805\u76ee\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30a2\u30ab\u30a6\u30f3\u30c8<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u540d\u524d<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5f79\u5272<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 8212<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e2d\u592e\u53e3\u5ea7\u3068\u306f\u3001\u5f53\u8a72\u671f\u9593\u4e2d\u306e\u501f\u65b9\u53d6\u5f15\u3068\u8cb8\u65b9\u53d6\u5f15\u306e\u4e21\u65b9\u3092\u96c6\u8a08\u3057\u305f\u53e3\u5ea7\u306e\u3053\u3068\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8347<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7e70\u5ef6\u6240\u5f97\u7a0e\u652f\u6255\u984d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e00\u6642\u7684\u306a\u8ab2\u7a0e\u5dee\u7570\u304b\u3089\u751f\u3058\u308b\u5c06\u6765\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u53cd\u6620\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8243<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7e70\u5ef6\u6240\u5f97\u7a0e\u8cc7\u7523<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u63a7\u9664\u53ef\u80fd\u306a\u4e00\u6642\u5dee\u7570\u307e\u305f\u306f\u672a\u4f7f\u7528\u306e\u7a0e\u52d9\u4e0a\u306e\u640d\u5931\u306b\u3088\u308a\u3001\u5c06\u6765\u63a7\u9664\u3055\u308c\u308b\u7a0e\u984d\u306e\u5272\u5408\u3092\u793a\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK911<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30d3\u30b8\u30cd\u30b9\u6210\u679c\u3092\u6c7a\u5b9a\u3059\u308b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f78212\u306e\u6700\u7d42\u6b8b\u9ad8\u3092\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u671f\u9593\u4e2d\u306e\u5404\u9805\u76ee\u306e\u5897\u6e1b\u306b\u5fdc\u3058\u3066\u3001\u52d8\u5b9a\u79d1\u76ee8212\u3068\u52d8\u5b9a\u79d1\u76ee347\u304a\u3088\u3073243\u3068\u306e\u9593\u306e\u76f8\u4e92\u95a2\u4fc2\u3092\u4e2d\u5fc3\u306b\u884c\u308f\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"4_but_toan_hach_toan_chi_phi_thue_TNDN_hoan_lai_theo_Thong_tu_992025\"><\/span><b>\u901a\u905499\/2025\u306b\u57fa\u3065\u304f\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e4\u3064\u306e\u4f1a\u8a08\u4ed5\u8a33<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9818\" aria-describedby=\"caption-attachment-9818\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9818\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-but-toan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99.jpg\" alt=\"4 b\u00fat to\u00e1n h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i theo Th\u00f4ng t\u01b0 99\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-but-toan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-but-toan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-but-toan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-but-toan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-but-toan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9818\" class=\"wp-caption-text\">\u901a\u905499\u53f7\u306b\u57fa\u3065\u304f\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e4\u3064\u306e\u4f1a\u8a08\u4ed5\u8a33<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f899\/2025\/TT-BTC\u306e\u4ed8\u9332II\u3001\u30bb\u30af\u30b7\u30e7\u30f3B\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u3088\u308c\u3070\u3001\u5f53\u8a72\u671f\u9593\u306b\u304a\u3051\u308b\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u4ee5\u4e0b\u306e4\u3064\u306e\u30b1\u30fc\u30b9\u3067\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Ghi_tang_chi_phi_do_phat_sinh_thue_thu_nhap_hoan_lai_phai_tra\"><\/span><b>\u30b1\u30fc\u30b91\uff1a\u7e70\u5ef6\u6240\u5f97\u7a0e\u50b5\u52d9\u306b\u3088\u308b\u7d4c\u8cbb\u5897\u52a0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u5e74\u5ea6\u4e2d\u306b\u767a\u751f\u3057\u305f\u7e70\u5ef6\u6cd5\u4eba\u7a0e\u984d\u304c\u3001\u5e74\u5ea6\u4e2d\u306b\u53d6\u308a\u6d88\u3055\u308c\u305f\u91d1\u984d\u3088\u308a\u3082\u591a\u3044\u5834\u5408\u3001\u3064\u307e\u308a\u3001\u4e21\u8005\u306e\u5dee\u984d\u304c\u30d7\u30e9\u30b9\u306e\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306e\u7e70\u5ef6\u6cd5\u4eba\u7a0e\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u52d8\u5b9a8212 \u2013 \u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7347\u304c\u5b58\u5728\u3059\u308b \u2013 \u7e70\u5ef6\u6240\u5f97\u7a0e\u652f\u6255\u7fa9\u52d9\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Ghi_tang_chi_phi_do_hoan_nhap_tai_san_thue_thu_nhap_hoan_lai\"><\/span><b>\u30b1\u30fc\u30b92\uff1a\u7e70\u5ef6\u6240\u5f97\u7a0e\u8cc7\u7523\u306e\u53d6\u308a\u6d88\u3057\u306b\u3088\u308b\u8cbb\u7528\u5897\u52a0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u5e74\u5ea6\u4e2d\u306b\u53d6\u308a\u6d88\u3055\u308c\u305f\u7e70\u5ef6\u6cd5\u4eba\u7a0e\u8cc7\u7523\u304c\u3001\u5e74\u5ea6\u4e2d\u306b\u65b0\u305f\u306b\u767a\u751f\u3057\u305f\u91d1\u984d\u3088\u308a\u3082\u591a\u3044\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u4f01\u696d\u306f\u904e\u53bb\u306e\u5e74\u5ea6\u304b\u3089\u8a08\u4e0a\u3055\u308c\u305f\u300c\u63a7\u9664\u53ef\u80fd\u306a\u7a0e\u91d1\u300d\u3092\u5f90\u3005\u306b\u5229\u7528\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u307e\u305f\u3001\u30b3\u30b9\u30c8\u3092\u5897\u52a0\u3055\u305b\u308b\u7e70\u5ef6\u6cd5\u4eba\u7a0e\u8cbb\u7528\u3092\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u65b9\u6cd5\u3067\u3082\u3042\u308a\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u9332\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u52d8\u5b9a8212 \u2013 \u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7243\u304c\u5b58\u5728\u3057\u307e\u3059 \u2013 \u7e70\u5ef6\u6240\u5f97\u7a0e\u8cc7\u7523\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Ghi_giam_chi_phi_do_tai_san_thue_thu_nhap_hoan_lai_phat_sinh_moi\"><\/span><b>\u30b1\u30fc\u30b93\uff1a\u65b0\u305f\u306b\u767a\u751f\u3057\u305f\u7e70\u5ef6\u6240\u5f97\u7a0e\u8cc7\u7523\u306b\u3088\u308b\u8cbb\u7528\u306e\u6e1b\u5c11\u3092\u8a18\u9332\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30b1\u30fc\u30b92\u3068\u306f\u5bfe\u7167\u7684\u306b\u3001\u5e74\u5ea6\u4e2d\u306b\u767a\u751f\u3057\u305f\u7e70\u5ef6\u6cd5\u4eba\u7a0e\u8cc7\u7523\u304c\u5e74\u5ea6\u4e2d\u306b\u53d6\u308a\u6d88\u3055\u308c\u305f\u91d1\u984d\u3088\u308a\u3082\u591a\u3044\u5834\u5408\u3001\u4f01\u696d\u306f\u4ee5\u4e0b\u306e\u4ed5\u8a33\u3067\u7e70\u5ef6\u6cd5\u4eba\u7a0e\u8cbb\u7528\u306e\u6e1b\u5c11\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u52d8\u5b9a243 \u2013 \u7e70\u5ef6\u6240\u5f97\u7a0e\u8cc7\u7523<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52d8\u5b9a\u79d1\u76ee8212\u304c\u5b58\u5728\u3057\u307e\u3059 \u2013 \u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_4_Ghi_giam_chi_phi_do_hoan_nhap_thue_thu_nhap_hoan_lai_phai_tra\"><\/span><b>\u30b1\u30fc\u30b94\uff1a\u7e70\u5ef6\u6240\u5f97\u7a0e\u306e\u53d6\u308a\u6d88\u3057\u306b\u3088\u308b\u8cbb\u7528\u306e\u6e1b\u5c11\u3092\u8a18\u9332\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u7e70\u5ef6\u6cd5\u4eba\u7a0e\u652f\u6255\u984d\u304c\u5e74\u5ea6\u4e2d\u306b\u53d6\u308a\u6d88\u3055\u308c\u3001\u5e74\u5ea6\u4e2d\u306b\u767a\u751f\u3057\u305f\u65b0\u305f\u306a\u91d1\u984d\u3092\u4e0a\u56de\u308b\u5834\u5408\u3001\u3064\u307e\u308a\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u304c\u6e1b\u5c11\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u7e70\u5ef6\u6cd5\u4eba\u7a0e\u8cbb\u7528\u306b\u95a2\u3059\u308b\u5bfe\u5fdc\u3059\u308b\u4f1a\u8a08\u4ed5\u8a33\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u52d8\u5b9a347 \u2013 \u7e70\u5ef6\u6240\u5f97\u7a0e\u652f\u6255\u984d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52d8\u5b9a\u79d1\u76ee8212\u304c\u5b58\u5728\u3057\u307e\u3059 \u2013 \u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e4\u3064\u306e\u4e8b\u4f8b\u3092\u898b\u308b\u3068\u3001\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u539f\u5247\u306f\u3001\u899a\u3048\u3084\u3059\u3044\u30eb\u30fc\u30eb\u306b\u8981\u7d04\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u53e3\u5ea7347\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u3001\u307e\u305f\u306f\u53e3\u5ea7243\u304c\u6e1b\u5c11\u3057\u305f\u5834\u5408\u306f\u3001\u8cbb\u7528\u306e\u5897\u52a0\u3092\u8a18\u9332\u3057\u307e\u3059\uff08\u501f\u65b98212\uff09\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u52d8\u5b9a\u79d1\u76ee347\u304c\u6e1b\u5c11\u3059\u308b\u304b\u3001\u52d8\u5b9a\u79d1\u76ee243\u304c\u5897\u52a0\u3059\u308b\u5834\u5408\u306f\u3001\u8cbb\u7528\u306e\u6e1b\u5c11\u3092\u8a18\u9332\u3057\u307e\u3059\uff08\u8cb8\u65b98212\uff09\u3002<span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u30eb\u30fc\u30eb\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u8a08\u58eb\u306f\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u524d\u306b\u81ea\u8eab\u306e\u5165\u529b\u5185\u5bb9\u3092\u76f8\u4e92\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_chuyen_cuoi_ky_khi_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u3092\u8a08\u4e0a\u3059\u308b\u969b\u306e\u3001\u671f\u672b\u306b\u304a\u3051\u308b\u6c7a\u7b97\u4ed5\u8a33\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u8a72\u671f\u9593\u4e2d\u306b\u767a\u751f\u3057\u305f4\u3064\u306e\u53d6\u5f15\u3059\u3079\u3066\u3092\u8a18\u9332\u3057\u305f\u5f8c\u3001\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3051\u308b\u6700\u7d42\u30b9\u30c6\u30c3\u30d7\u306f\u3001\u52d8\u5b9a\u79d1\u76ee8212\u306e\u6b8b\u9ad8\u3092\u52d8\u5b9a\u79d1\u76ee911\u306b\u632f\u308a\u66ff\u3048\u3066\u4e8b\u696d\u7d50\u679c\u3092\u78ba\u5b9a\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u632f\u66ff\u306e\u539f\u5247\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u53e3\u5ea7\u756a\u53f78212\u306e\u671f\u9593\u4e2d\u306e\u501f\u65b9\u5408\u8a08\u304c\u8cb8\u65b9\u5408\u8a08\u3088\u308a\u591a\u3044\u5834\u5408\u3002<\/b><span style=\"font-weight: 400;\">\u5dee\u984d\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u9332\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c7\u30d3\u30c3\u30c8\u53e3\u5ea7911 \u2013 \u696d\u7e3e\u8a55\u4fa1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52d8\u5b9a\u79d1\u76ee8212\u304c\u5b58\u5728\u3057\u307e\u3059 \u2013 \u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u53e3\u5ea7\u756a\u53f78212\u306e\u671f\u9593\u4e2d\u306e\u501f\u65b9\u5408\u8a08\u304c\u8cb8\u65b9\u5408\u8a08\u3088\u308a\u5c11\u306a\u3044\u5834\u5408\u3002<\/b><span style=\"font-weight: 400;\">\u5dee\u984d\u306f\u9006\u9806\u306b\u8a18\u9332\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u52d8\u5b9a8212 \u2013 \u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8911 \u2013 \u4e8b\u696d\u6210\u679c\u306e\u6c7a\u5b9a\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u57fa\u672c\u7684\u306b\u3001\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u5168\u4f53\u306e\u6700\u7d42\u6bb5\u968e\u3067\u3059\u3002\u632f\u66ff\u5f8c\u3001\u52d8\u5b9a\u79d1\u76ee8212\u306e\u671f\u672b\u6b8b\u9ad8\u306f\u5e38\u306b0\u3068\u306a\u308a\u3001\u4e00\u6642\u5dee\u7570\u306e\u5f71\u97ff\u306f\u5f53\u8a72\u671f\u9593\u306e\u696d\u7e3e\u306b\u5b8c\u5168\u306b\u53cd\u6620\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_thue_thu_nhap_hoan_lai_phai_tra_va_tai_san_thue_thu_nhap_hoan_lai_truoc_khi_hach_toan\"><\/span><b>\u4f1a\u8a08\u51e6\u7406\u524d\u306b\u3001\u7e70\u5ef6\u6240\u5f97\u7a0e\u8ca0\u50b5\u3068\u7e70\u5ef6\u6240\u5f97\u7a0e\u8cc7\u7523\u3092\u533a\u5225\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9817\" aria-describedby=\"caption-attachment-9817\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9817\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-thue-TNDN-hoan-lai-va-cach-phan-biet-thue-thu-nhap-hoan-lai-va-tai-san-thue-thu-nhap-hoan-lai.jpg\" alt=\"H\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i v\u00e0 c\u00e1ch ph\u00e2n bi\u1ec7t thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i v\u00e0 t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-thue-TNDN-hoan-lai-va-cach-phan-biet-thue-thu-nhap-hoan-lai-va-tai-san-thue-thu-nhap-hoan-lai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-thue-TNDN-hoan-lai-va-cach-phan-biet-thue-thu-nhap-hoan-lai-va-tai-san-thue-thu-nhap-hoan-lai-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-thue-TNDN-hoan-lai-va-cach-phan-biet-thue-thu-nhap-hoan-lai-va-tai-san-thue-thu-nhap-hoan-lai-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-thue-TNDN-hoan-lai-va-cach-phan-biet-thue-thu-nhap-hoan-lai-va-tai-san-thue-thu-nhap-hoan-lai-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-thue-TNDN-hoan-lai-va-cach-phan-biet-thue-thu-nhap-hoan-lai-va-tai-san-thue-thu-nhap-hoan-lai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9817\" class=\"wp-caption-text\">\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u3001\u304a\u3088\u3073\u7e70\u5ef6\u6240\u5f97\u7a0e\u3068\u7e70\u5ef6\u6240\u5f97\u7a0e\u8cc7\u7523\u306e\u533a\u5225\u65b9\u6cd5\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u3092\u6700\u521d\u304b\u3089\u6b63\u78ba\u306b\u8a08\u4e0a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4f1a\u8a08\u58eb\u306f2\u3064\u306e\u57fa\u672c\u7684\u306a\u6982\u5ff5\u3092\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7e70\u5ef6\u6240\u5f97\u7a0e\uff08\u52d8\u5b9a\u79d1\u76ee347\uff09\u306f\u3001\u4e00\u6642\u7684\u306a\u8ab2\u7a0e\u5dee\u7570\u3001\u3059\u306a\u308f\u3061\u3001\u5f53\u671f\u306e\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u304c\u8ab2\u7a0e\u6240\u5f97\u3092\u4e0a\u56de\u3063\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u5f8c\u7d9a\u306e\u671f\u9593\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u91d1\u984d\u304b\u3089\u751f\u3058\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7e70\u5ef6\u6240\u5f97\u7a0e\u8cc7\u7523\uff08\u52d8\u5b9a\u79d1\u76ee243\uff09\u306f\u3001\u63a7\u9664\u53ef\u80fd\u306a\u4e00\u6642\u5dee\u7570\u3001\u307e\u305f\u306f\u672a\u4f7f\u7528\u306e\u7a0e\u52d9\u4e0a\u306e\u640d\u5931\u304a\u3088\u3073\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u306e\u7fcc\u5e74\u5ea6\u306b\u7e70\u308a\u8d8a\u3055\u308c\u308b\u63a7\u9664\u53ef\u80fd\u306a\u91d1\u984d\u3001\u3064\u307e\u308a\u3001\u4f01\u696d\u304c\u5c06\u6765\u7684\u306b\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8efd\u6e1b\u3067\u304d\u308b\u91d1\u984d\u304b\u3089\u751f\u3058\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5dee\u7570\u304c\u3069\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u306b\u5c5e\u3059\u308b\u304b\u3092\u6b63\u3057\u304f\u7279\u5b9a\u3059\u308b\u3053\u3068\u306f\u524d\u63d0\u6761\u4ef6\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u305d\u306e\u6027\u8cea\u3092\u8aa4\u3063\u3066\u7279\u5b9a\u3059\u308b\u3068\u3001\u305d\u306e\u5f8c\u306e\u4ed5\u8a33\u3067\u8a08\u7b97\u5f0f\u304c\u3069\u308c\u307b\u3069\u6b63\u3057\u304f\u9069\u7528\u3055\u308c\u305f\u3068\u3057\u3066\u3082\u3001\u6700\u521d\u306e\u6bb5\u968e\u304b\u3089\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u4e0d\u6b63\u78ba\u306b\u306a\u308b\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_cach_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u3092\u793a\u3059\u4f8b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u304c\u5b9f\u969b\u306b\u3069\u306e\u3088\u3046\u306b\u4f1a\u8a08\u51e6\u7406\u3055\u308c\u308b\u304b\u3092\u3088\u308a\u3088\u304f\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u3001\u4ee5\u4e0b\u306e\u4f1a\u8a08\u5e74\u5ea6\u672b\u6570\u5024\u3092\u6301\u3064\u4f01\u696d\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30bf\u30fc\u30b2\u30c3\u30c8<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u958b\u59cb\u6642\u6b8b\u9ad8<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6700\u7d42\u6b8b\u9ad8<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9055\u3044<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7e70\u5ef6\u6240\u5f97\u7a0e\u652f\u6255\u984d\uff08\u52d8\u5b9a\u79d1\u76ee347\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u5897\u52a0\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7e70\u5ef6\u6240\u5f97\u7a0e\u8cc7\u7523\uff08\u52d8\u5b9a\u79d1\u76ee243\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3\u51045000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1\u51045000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u5024\u4e0b\u3052\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u4f1a\u8a08\u539f\u5247\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30b1\u30fc\u30b91\u306b\u5f93\u3063\u3066\u3001\u53e3\u5ea7347\u306f3\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u5897\u52a0\u3057\u307e\u3057\u305f\uff08\u7e70\u5ef6\u6240\u5f97\u7a0e\u652f\u6255\u984d\u304c\u53d6\u308a\u6d88\u3057\u984d\u3092\u4e0a\u56de\u3063\u305f\u305f\u3081\uff09\u3002\u3053\u308c\u306f\u8cbb\u7528\u5897\u52a0\u3068\u3057\u3066\u8a18\u9332\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f78212\u306e\u5f15\u304d\u843d\u3068\u3057\uff1a3\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7347\u306b\u306f3\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u304c\u5165\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30b1\u30fc\u30b92\u306b\u5f93\u3063\u3066\u3001\u53e3\u5ea7243\u306f1\u51045000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u6e1b\u5c11\uff08\u7e70\u5ef6\u6240\u5f97\u7a0e\u8cc7\u7523\u304c\u53d6\u308a\u6d88\u3055\u308c\u3001\u91d1\u984d\u304c\u65b0\u3057\u3044\u91d1\u984d\u3088\u308a\u5927\u304d\u304f\u306a\u308b\uff09\u3057\u3001\u8cbb\u7528\u304c\u5897\u52a0\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c7\u30d3\u30c3\u30c8\u53e3\u5ea78212\uff1a1\u51045000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7243\u306b\u306f1\u51045000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u304c\u5165\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u8a72\u671f\u9593\u4e2d\u306e\u53e3\u5ea78212\u3078\u306e\u501f\u65b9\u5408\u8a08\u984d\u306f4\u51045000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3067\u3057\u305f\u3002\u8cb8\u65b9\u8a18\u5165\u304c\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u5168\u984d\u304c\u53e3\u5ea7911\u306b\u632f\u308a\u66ff\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c7\u30d3\u30c3\u30c8\u53e3\u5ea7911\uff1a4\u51045000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f78212\u306b\u306f4\u51045000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u304c\u5165\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7d50\u679c\uff1a<\/b><span style=\"font-weight: 400;\"> \u5f53\u671f\u306e\u7a0e\u5f15\u5f8c\u5229\u76ca\u306f\u3001\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306b\u3088\u308a4\u51045,000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u6e1b\u5c11\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u3001\u7a0e\u91d1\u652f\u6255\u3044\u306e\u305f\u3081\u306e\u5b9f\u969b\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u751f\u3058\u305f\u3082\u306e\u3067\u3059\u3002\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u975e\u8ca8\u5e63\u7684\u306a\u6027\u8cea\u3092\u6301\u3064\u305f\u3081\u3001\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u306b\u306f\u5f71\u97ff\u3057\u307e\u3059\u304c\u3001\u540c\u6642\u306b\u5f53\u671f\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30a2\u30a6\u30c8\u30d5\u30ed\u30fc\u3092\u8868\u3059\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>2025\u5e74\u6cd5\u4eba\u6240\u5f97\u7a0e\u6cd5\u306b\u57fa\u3065\u304f\u8ab2\u7a0e\u6240\u5f97\u306e\u6587\u8108\u306b\u304a\u3051\u308b\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u3002<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u7a0e\u6cd5\u4e0a\u306e\u89b3\u70b9\u304b\u3089\u8ab2\u7a0e\u6240\u5f97\u3092\u6c7a\u5b9a\u3059\u308b\u65b9\u6cd5\u3068\u5207\u308a\u96e2\u3059\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u306a\u305c\u306a\u3089\u3001\u4e00\u6642\u5dee\u7570\u3068\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u8a18\u9332\u65b9\u6cd5\u3068\u7a0e\u52d9\u898f\u5247\u306b\u57fa\u3065\u304f\u6c7a\u5b9a\u65b9\u6cd5\u3068\u306e\u5dee\u3060\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u306b\u3088\u308b\u3068 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Thue-thu-nhap-doanh-nghiep-2025-so-67-2025-QH15-580594.aspx\" target=\"_blank\" rel=\"noopener\">2025\u5e74\u6cd5\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c3\u6761\u7b2c1\u9805\u304a\u3088\u3073\u7b2c2\u9805<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4f01\u696d\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u751f\u7523\u6d3b\u52d5\u304b\u3089\u306e\u53ce\u5165\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5546\u54c1\u306e\u53d6\u5f15\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b5\u30fc\u30d3\u30b9\u696d\u3068\u305d\u306e\u4ed6\u306e\u6240\u5f97\u5c64\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306b\u306f\u3001\u8cc7\u672c\u79fb\u8ee2\u306b\u3088\u308b\u53ce\u5165\u3001\u4e0d\u52d5\u7523\u79fb\u8ee2\u306b\u3088\u308b\u53ce\u5165\u3001\u9810\u91d1\u5229\u606f\u53ce\u5165\u3001\u8cb8\u4ed8\u91d1\u5229\u606f\u3001\u5b8c\u5168\u306b\u306f\u5229\u7528\u3055\u308c\u305a\u3001\u304b\u3064\u4f01\u696d\u304c\u8cbb\u7528\u524a\u6e1b\u306e\u305f\u3081\u306b\u8abf\u6574\u3057\u3066\u3044\u306a\u3044\u8cbb\u7528\u5f15\u5f53\u91d1\u3001\u305d\u306e\u4ed6\u591a\u304f\u306e\u9805\u76ee\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u4f1a\u8a08\u4e0a\u304a\u3088\u3073\u7a0e\u52d9\u4e0a\u306e\u8a8d\u8b58\u6642\u671f\u304c\u7570\u306a\u308b\u3053\u308c\u3089\u306e\u9805\u76ee\u304c\u4e00\u6642\u5dee\u7570\u306e\u539f\u56e0\u3068\u306a\u308a\u3001\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u3092\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u751f\u3058\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee4320\/2025\/ND-CP\u7b2c6\u6761\u306b\u57fa\u3065\u304d\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u898f\u5b9a\u3059\u308b\u3002<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u8907\u6570\u306e\u751f\u7523\u6d3b\u52d5\u304a\u3088\u3073\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3046\u4f01\u696d\u306e\u5834\u5408\u3001\u8ab2\u7a0e\u6240\u5f97\u306f\u3059\u3079\u3066\u306e\u6d3b\u52d5\u304b\u3089\u306e\u7dcf\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002\u640d\u5931\u3092\u751f\u3080\u6d3b\u52d5\u306b\u3064\u3044\u3066\u306f\u3001\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u306b\u3088\u308b\u640d\u5931\u3001\u73fe\u5728\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u3066\u3044\u308b\u6d3b\u52d5\u3078\u306e\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u8b72\u6e21\u306b\u3088\u308b\u640d\u5931\u3001\u9271\u7269\u63a2\u67fb\u304a\u3088\u3073\u63a1\u6398\u306e\u305f\u3081\u306e\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97\u306a\u3069\u3001\u76f8\u6bba\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u7279\u5b9a\u306e\u30b1\u30fc\u30b9\u3092\u9664\u304d\u3001\u4f01\u696d\u306e\u88c1\u91cf\u3067\u5229\u76ca\u3092\u751f\u3080\u6d3b\u52d5\u3068\u76f8\u6bba\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u640d\u5931\u306f\u500b\u5225\u306b\u7b97\u5b9a\u304a\u3088\u3073\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u4ed6\u306e\u751f\u7523\u6d3b\u52d5\u304a\u3088\u3073\u4e8b\u696d\u6d3b\u52d5\u304b\u3089\u306e\u5229\u76ca\u304a\u3088\u3073\u640d\u5931\u3068\u76f8\u6bba\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u58eb\u306b\u3068\u3063\u3066\u3053\u306e\u90e8\u5206\u306f\u91cd\u8981\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u524d\u8ff0\u306e\u76f8\u6bba\u898f\u5247\u306b\u57fa\u3065\u304f\u672a\u4f7f\u7528\u306e\u7a0e\u52d9\u640d\u5931\u306f\u3001\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cc7\u7523\uff08\u52d8\u5b9a\u79d1\u76ee243\uff09\u306e\u6e90\u6cc9\u306e1\u3064\u3067\u3042\u308a\u3001\u5404\u671f\u9593\u306e\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u4e26\u884c\u3057\u3066\u76e3\u8996\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u52d8\u5b9a\u79d1\u76ee243\u306e\u6570\u5024\u304c2025\u5e74\u6cd5\u4eba\u6240\u5f97\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u5f93\u3063\u3066\u7e70\u308a\u8d8a\u3055\u308c\u308b\u7a0e\u52d9\u640d\u5931\u306e\u90e8\u5206\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_thuong_gap_khi_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u3092\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u969b\u306e\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u307e\u305a\u3001\u52d8\u5b9a\u79d1\u76ee347\u3068\u52d8\u5b9a\u79d1\u76ee243\u306e\u501f\u65b9\u3068\u8cb8\u65b9\u306e\u65b9\u5411\u3092\u6df7\u540c\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u6700\u3082\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3067\u3059\u3002\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u4e21\u65b9\u306e\u52d8\u5b9a\u79d1\u76ee\u306b\u540c\u3058\u4f1a\u8a08\u65b9\u5411\u3092\u9069\u7528\u3057\u304c\u3061\u3067\u3059\u304c\u3001\u5b9f\u969b\u306b\u306f\u3001\u52d8\u5b9a\u79d1\u76ee347\u306e\u5897\u52a0\u3068\u52d8\u5b9a\u79d1\u76ee243\u306e\u6e1b\u5c11\u306f\u3069\u3061\u3089\u3082\u8cbb\u7528\u306e\u5897\u52a0\u3092\u610f\u5473\u3057\u3001\u52d8\u5b9a\u79d1\u76ee347\u306e\u6e1b\u5c11\u3068\u52d8\u5b9a\u79d1\u76ee243\u306e\u5897\u52a0\u306f\u3069\u3061\u3089\u3082\u8cbb\u7528\u306e\u6e1b\u5c11\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u3053\u308c\u30892\u7d44\u306e\u95a2\u4fc2\u306f\u610f\u5473\u304c\u6b63\u53cd\u5bfe\u3067\u3059\u304c\u3001\u5e33\u7c3f\u306b\u8a18\u9332\u3059\u308b\u969b\u306b\u6df7\u4e71\u3092\u62db\u304d\u3084\u3059\u3044\u306e\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u306b\u3001\u52d8\u5b9a\u79d1\u76ee911\u306e\u671f\u672b\u6c7a\u7b97\u4ed5\u8a33\u3092\u5fd8\u308c\u3066\u3057\u307e\u3046\u3068\u3001\u52d8\u5b9a\u79d1\u76ee8212\u306e\u6b8b\u9ad8\u304c\u6b21\u671f\u306b\u7e70\u308a\u8d8a\u3055\u308c\u3001\u8a66\u7b97\u8868\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5229\u76ca\u984d\u306e\u4e21\u65b9\u304c\u6b6a\u3093\u3067\u3057\u307e\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\u306b\u3001\u5e74\u5ea6\u5185\u306e\u65b0\u898f\u767a\u751f\u984d\u3068\u89e3\u6d88\u984d\u306e\u9593\u306b\u660e\u78ba\u306a\u533a\u5206\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u306f\u3001\u5404\u52d8\u5b9a\u79d1\u76ee\u306e\u65b0\u898f\u767a\u751f\u984d\u3068\u89e3\u6d88\u984d\u3092\u6bd4\u8f03\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u5404\u69cb\u6210\u9805\u76ee\u306e\u6027\u8cea\u3092\u7121\u8996\u3057\u3066\u3001\u671f\u672b\u6b8b\u9ad8\u304b\u3089\u671f\u9996\u6b8b\u9ad8\u3092\u6a5f\u68b0\u7684\u306b\u5dee\u3057\u5f15\u304f\u3060\u3051\u3067\u306f\u4e0d\u5341\u5206\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u56db\u306b\u3001\u4e00\u6642\u5dee\u7570\u306e\u6027\u8cea\u3092\u8aa4\u3063\u3066\u8a8d\u8b58\u3057\u3001\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u308f\u306a\u3044\u3053\u3068\u3002\u8ab2\u7a0e\u5bfe\u8c61\u30b0\u30eb\u30fc\u30d7\u3068\u63a7\u9664\u5bfe\u8c61\u30b0\u30eb\u30fc\u30d7\u306e\u9593\u3067\u5dee\u7570\u304c\u8aa4\u3063\u3066\u5206\u985e\u3055\u308c\u305f\u5834\u5408\u3001\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306b\u95a2\u3059\u308b\u305d\u306e\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406\u5168\u4f53\u304c\u8aa4\u308a\u3068\u306a\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e94\u306b\u3001\u8abf\u6574\u306e\u57fa\u790e\u3068\u306a\u308b\u4e00\u6642\u5dee\u7570\u8868\u304c\u4f5c\u6210\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3002\u8a73\u7d30\u306a\u8868\u304c\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u76e3\u67fb\u4eba\u3084\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u5f53\u8a72\u671f\u9593\u306b\u8a18\u9332\u3055\u308c\u305f\u4f1a\u8a08\u4ed5\u8a33\u306e\u6839\u62e0\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_truoc_khi_khoa_so_va_lap_bao_cao_tai_chinh\"><\/span><b>\u6c7a\u7b97\u51e6\u7406\u304a\u3088\u3073\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u524d\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6c7a\u7b97\u51e6\u7406\u3068\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306e\u524d\u306b\u3001\u4ee5\u4e0b\u306e\u7c21\u5358\u306a\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5404\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u4e00\u6642\u7684\u306a\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3068\u4e00\u6642\u7684\u306a\u63a7\u9664\u5bfe\u8c61\u984d\u306e\u5dee\u984d\u3092\u793a\u3059\u30b9\u30d7\u30ec\u30c3\u30c9\u30b7\u30fc\u30c8\u3092\u4f5c\u6210\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52d8\u5b9a\u79d1\u76ee347\u3068243\u306b\u304a\u3051\u308b\u3001\u5f53\u8a72\u5e74\u5ea6\u306e\u6b63\u3057\u3044\u53d6\u5f15\u984d\u3068\u53d6\u6d88\u984d\u3092\u6c7a\u5b9a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306b\u95a2\u3059\u308b4\u3064\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u3046\u3061\u3001\u305d\u308c\u305e\u308c\u306e\u5177\u4f53\u7684\u306a\u30b1\u30fc\u30b9\u306b\u5fdc\u3058\u3066\u3044\u305a\u308c\u304b1\u3064\u3092\u9069\u7528\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7347\u3068243\u306e\u671f\u672b\u6b8b\u9ad8\u3092\u3001\u8a73\u7d30\u306a\u4e00\u6642\u5dee\u7570\u8a08\u7b97\u8868\u3068\u6bd4\u8f03\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f78212\u306e\u6b8b\u9ad8\u3092\u53e3\u5ea7\u756a\u53f7911\u306b\u6b63\u3057\u3044\u65b9\u5411\u306b\u632f\u308a\u66ff\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u304a\u3088\u3073\u7a0e\u52d9\u51e6\u7406\u306e\u76ee\u7684\u3067\u3001\u4e00\u6642\u7684\u306a\u5dee\u7570\u3092\u5224\u5b9a\u3057\u305f\u6839\u62e0\u3092\u8aac\u660e\u3059\u308b\u8a18\u9332\u3092\u4fdd\u7ba1\u3059\u308b\u3053\u3068\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u905499\/2025\/TT-BTC\u306b\u57fa\u3065\u304f\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u671f\u9593\u4e2d\u306e\u7e70\u5ef6\u6240\u5f97\u7a0e\u652f\u6255\u984d\u304a\u3088\u3073\u7e70\u5ef6\u6240\u5f97\u7a0e\u8cc7\u7523\u306e\u5897\u6e1b\u306b\u5fdc\u3058\u3066\u3001\u52d8\u5b9a\u79d1\u76ee8212\u3001\u52d8\u5b9a\u79d1\u76ee347\u3001\u304a\u3088\u3073\u52d8\u5b9a\u79d1\u76ee243\u306e\u9593\u3067\u884c\u308f\u308c\u308b4\u3064\u306e\u56fa\u5b9a\u4ed5\u8a33\u3092\u4e2d\u5fc3\u306b\u884c\u308f\u308c\u307e\u3059\u3002\u305d\u306e\u5f8c\u3001\u52d8\u5b9a\u79d1\u76ee8212\u306e\u6b8b\u9ad8\u5168\u4f53\u304c\u52d8\u5b9a\u79d1\u76ee911\u306b\u632f\u308a\u66ff\u3048\u3089\u308c\u3001\u4e8b\u696d\u7d50\u679c\u304c\u78ba\u5b9a\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u5bfe\u5fdc\u30eb\u30fc\u30eb\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u52d8\u5b9a\u79d1\u76ee\u306e\u65b9\u5411\u306b\u95a2\u3059\u308b\u8aa4\u308a\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u76e3\u67fb\u5f8c\u306e\u8ca1\u52d9\u8af8\u8868\u4fee\u6b63\u306e\u6700\u3082\u4e00\u822c\u7684\u306a\u539f\u56e0\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8cb4\u793e\u304c\u3001\u6b21\u306e\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3051\u308b\u4e00\u6642\u5dee\u7570\u306e\u5224\u5b9a\u65b9\u6cd5\u3084\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u306b\u3064\u3044\u3066\u307e\u3060\u4e0d\u660e\u306a\u70b9\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5f53\u793e\u306e\u30c1\u30fc\u30e0\u304c\u304a\u624b\u4f1d\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\"> \u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN\u306f\u3001\u6c7a\u7b97\u524d\u306b\u793e\u5185\u306e\u7d4c\u7406\u90e8\u9580\u3068\u5354\u529b\u3057\u3066\u30c7\u30fc\u30bf\u306e\u30ec\u30d3\u30e5\u30fc\u3068\u6a19\u6e96\u5316\u3092\u884c\u3046\u6e96\u5099\u304c\u3067\u304d\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7279\u5b9a\u306e\u72b6\u6cc1\u306b\u5408\u308f\u305b\u305f\u500b\u5225\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u5fc5\u8981\u3068\u3059\u308b\u4f01\u696d\u69d8\u306f\u3001\u305c\u3072\u5f53\u793e\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-van-dich-vu-ke-toan\/\"> \u4f1a\u8a08\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u696d\u52d9\u4e0a\u306e\u30cb\u30fc\u30ba\u306b\u5408\u308f\u305b\u305f\u5177\u4f53\u7684\u306a\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b\u305f\u3081\u3002\u8907\u6570\u671f\u9593\u306b\u308f\u305f\u308b\u4e00\u6642\u7684\u306a\u5dee\u7570\u3092\u76e3\u8996\u3059\u308b\u5c02\u4efb\u62c5\u5f53\u8005\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u306e\u89e3\u6c7a\u7b56\u306f\u2026<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-dich-vu-ke-toan-ngoai\/\"> \u4f1a\u8a08\u696d\u52d9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u3053\u308c\u306f\u3001\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u3001\u4e00\u8cab\u6027\u3092\u4fdd\u3061\u3064\u3064\u73fe\u884c\u306e\u4f1a\u8a08\u898f\u5247\u306b\u6e96\u62e0\u3057\u3066\u884c\u308f\u308c\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u305f\u3081\u306e\u3001\u6709\u52b9\u306a\u9078\u629e\u80a2\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3078\u306e\u304a\u554f\u3044\u5408\u308f\u305b<\/span><\/strong><\/a> \u7121\u6599\u306e\u30b5\u30dd\u30fc\u30c8\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\uff01<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E\u30e1\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5236\u4f5c\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u30ec\u30d3\u30e5\u30fc\u306e\u8cac\u4efb\u8005: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 MAN\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5f7c\u306f\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\u3067\u3042\u308a\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u4f01\u696d\u6cd5\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u6301\u3064\u76e3\u67fb\u4eba\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_chi_phi_thue_TNDN_hoan_lai_dua_tren_can_cu_phap_ly_nao\"><\/span><b>\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u3092\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u6cd5\u7684\u6839\u62e0\u306f\u4f55\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u53e3\u5ea7\u306e\u4e00\u89a7\u306b\u95a2\u3059\u308b\u901a\u905499\/2025\/TT-BTC\u306b\u6dfb\u4ed8\u3055\u308c\u305f\u4ed8\u9332II\u306e\u30bb\u30af\u30b7\u30e7\u30f3B\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u57fa\u3065\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_bao_nhieu_truong_hop_hach_toan_chi_phi_thue_TNDN_hoan_lai_theo_Thong_tu_992025\"><\/span><b>\u901a\u905499\/2025\u306b\u57fa\u3065\u304d\u3001\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u3092\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u30b1\u30fc\u30b9\u306f\u3044\u304f\u3064\u3042\u308a\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30b1\u30fc\u30b9\u306f4\u3064\u3042\u308a\u307e\u3059\u3002\u7e70\u5ef6\u6240\u5f97\u7a0e\u306e\u767a\u751f\u306b\u3088\u308b\u8cbb\u7528\u5897\u52a0\u3001\u7e70\u5ef6\u6240\u5f97\u7a0e\u8cc7\u7523\u306e\u53d6\u308a\u6d88\u3057\u306b\u3088\u308b\u8cbb\u7528\u5897\u52a0\u3001\u65b0\u305f\u306b\u767a\u751f\u3057\u305f\u7e70\u5ef6\u6240\u5f97\u7a0e\u8cc7\u7523\u306b\u3088\u308b\u8cbb\u7528\u6e1b\u5c11\u3001\u304a\u3088\u3073\u7e70\u5ef6\u6240\u5f97\u7a0e\u306e\u53d6\u308a\u6d88\u3057\u306b\u3088\u308b\u8cbb\u7528\u6e1b\u5c11\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_khoan_nao_duoc_dung_de_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u308b\u52d8\u5b9a\u79d1\u76ee\u306f\u3069\u308c\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e2d\u5fc3\u3068\u306a\u308b\u52d8\u5b9a\u306f\u3001\u52d8\u5b9a8212 \u2013 \u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u3067\u3042\u308a\u3001\u52d8\u5b9a347 \u2013 \u7e70\u5ef6\u6240\u5f97\u7a0e\u652f\u6255\u984d\u304a\u3088\u3073\u52d8\u5b9a243 \u2013 \u7e70\u5ef6\u6240\u5f97\u7a0e\u8cc7\u7523\u3068\u76f8\u6bba\u3055\u308c\u3001\u305d\u306e\u5f8c\u3001\u52d8\u5b9a911 \u2013 \u4e8b\u696d\u7d50\u679c\u306e\u6c7a\u5b9a\u306b\u632f\u308a\u66ff\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cuoi_ky_ke_toan_TK_8212_duoc_xu_ly_nhu_the_nao\"><\/span><b>\u4f1a\u8a08\u671f\u9593\u672b\u306b\u304a\u3044\u3066\u3001\u52d8\u5b9a\u79d1\u76ee8212\u306f\u3069\u306e\u3088\u3046\u306b\u51e6\u7406\u3055\u308c\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f78212\u306e\u501f\u65b9\u6b8b\u9ad8\u304c\u8cb8\u65b9\u6b8b\u9ad8\u3088\u308a\u591a\u3044\u5834\u5408\u306f\u3001\u53e3\u5ea7\u756a\u53f7911\u304b\u3089\u501f\u65b9\u8a18\u5165\u3057\u3001\u53e3\u5ea7\u756a\u53f78212\u304b\u3089\u8cb8\u65b9\u8a18\u5165\u3057\u307e\u3059\u3002\u9006\u306b\u3001\u501f\u65b9\u6b8b\u9ad8\u304c\u8cb8\u65b9\u6b8b\u9ad8\u3088\u308a\u5c11\u306a\u3044\u5834\u5408\u306f\u3001\u53e3\u5ea7\u756a\u53f78212\u304b\u3089\u501f\u65b9\u8a18\u5165\u3057\u3001\u53e3\u5ea7\u756a\u53f7911\u304b\u3089\u8cb8\u65b9\u8a18\u5165\u3057\u307e\u3059\u3002\u632f\u66ff\u5f8c\u3001\u53e3\u5ea7\u756a\u53f78212\u306e\u6b8b\u9ad8\u306f\u30bc\u30ed\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_can_phan_biet_thue_thu_nhap_hoan_lai_phai_tra_va_tai_san_thue_thu_nhap_hoan_lai_truoc_khi_hach_toan\"><\/span><b>\u7e70\u5ef6\u6240\u5f97\u7a0e\u8ca0\u50b5\u3068\u7e70\u5ef6\u6240\u5f97\u7a0e\u8cc7\u7523\u3092\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u524d\u306b\u533a\u5225\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u306a\u305c\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 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style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_thue_TNDN_hoan_lai_co_lam_phat_sinh_dong_tien_nop_thue_ngay_trong_ky_khong\"><\/span><b>\u7e70\u5ef6\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u306f\u3001\u5f53\u671f\u306b\u5373\u6642\u306e\u7d0d\u7a0e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u751f\u307f\u51fa\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3044\u3044\u3048\u3002\u3053\u308c\u306f\u975e\u91d1\u92ad\u7684\u306a\u9805\u76ee\u3067\u3042\u308a\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u306e\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u306b\u306e\u307f\u5f71\u97ff\u3057\u307e\u3059\u3002\u5b9f\u969b\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306f\u3001\u4e00\u6642\u5dee\u7570\u304c\u89e3\u6d88\u3055\u308c\u308b\u6642\u70b9\u306b\u5bfe\u5fdc\u3059\u308b\u5c06\u6765\u306e\u671f\u9593\u306b\u767a\u751f\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: 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to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i l\u00e0 ph\u1ea7n vi\u1ec7c d\u1ec5 nh\u1ea7m nh\u1ea5t trong to\u00e0n b\u1ed9 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, b\u1edfi c\u00f9ng m\u1ed9t t\u00e0i kho\u1ea3n 8212 nh\u01b0ng l\u1ea1i ghi nh\u1eadn theo 4 t\u00ecnh hu\u1ed1ng kh\u00e1c nhau t\u00f9y v\u00e0o vi\u1ec7c ph\u00e1t sinh hay ho\u00e0n nh\u1eadp thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 v\u00e0 t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u1eeba h\u1ec7 th\u1ed1ng h\u00f3a l\u1ea1i to\u00e0n b\u1ed9 c\u00e1ch h\u1ea1ch to\u00e1n n\u00e0y t\u1ea1i M\u1ee5c B Ph\u1ee5 l\u1ee5c II. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y tr\u00ecnh b\u00e0y \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u00fat to\u00e1n chu\u1ea9n, c\u00e1ch k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3 v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda, gi\u00fap k\u1ebf to\u00e1n vi\u00ean t\u1ef1 tin x\u1eed l\u00fd [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9834,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9815","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\/9815","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=9815"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9815\/revisions"}],"predecessor-version":[{"id":9819,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9815\/revisions\/9819"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9834"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9815"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9815"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9815"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}