{"id":10572,"date":"2026-10-26T10:09:15","date_gmt":"2026-10-26T03:09:15","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10572"},"modified":"2026-10-26T10:09:15","modified_gmt":"2026-10-26T03:09:15","slug":"hach-toan-thue-nha-thau-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-nha-thau-nuoc-ngoai\/","title":{"rendered":"H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i: Tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf, n\u1ed9p thu\u1ebf thay theo Th\u00f4ng t\u01b0 99\/2025"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i khi doanh nghi\u1ec7p ph\u1ea3i khai, n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u l\u00e0 m\u1ed9t trong nh\u1eefng nghi\u1ec7p v\u1ee5 d\u1ec5 sai nh\u1ea5t trong n\u0103m chuy\u1ec3n \u0111\u1ed5i sang <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">\ud68c\ub78c 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. K\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026, Th\u00f4ng t\u01b0 n\u00e0y ch\u00ednh th\u1ee9c thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 tr\u1edf th\u00e0nh c\u0103n c\u1ee9 \u0111\u1ec3 doanh nghi\u1ec7p ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sai s\u00f3t th\u01b0\u1eddng g\u1eb7p kh\u00f4ng n\u1eb1m \u1edf s\u1ed1 thu\u1ebf, m\u00e0 n\u1eb1m \u1edf c\u00e1ch ghi nh\u1eadn: d\u00f9ng nh\u1ea7m TK 3388 v\u1edbi TK 3339, kh\u00f4ng t\u00e1ch thu\u1ebf GTGT nh\u00e0 th\u1ea7u qua TK 1388, ho\u1eb7c ghi chi ph\u00ed sai gi\u00e1 tr\u1ecb khi h\u1ee3p \u0111\u1ed3ng l\u00e0 gi\u00e1 Gross hay gi\u00e1 Net. Nh\u1eefng l\u1ed7i n\u00e0y l\u00e0m sai l\u1ec7ch c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3, s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng l\u1ea1i to\u00e0n b\u1ed9 h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo Ph\u1ea7n B Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. C\u00e1c b\u00fat to\u00e1n chu\u1ea9n v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, k\u00e8m v\u00ed d\u1ee5 minh h\u1ecda v\u00e0 c\u00e1c l\u01b0u \u00fd th\u1ef1c ti\u1ec5n t\u1eeb g\u00f3c nh\u00ecn k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p.<\/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\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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\/ko\/hach-toan-thue-nha-thau-nuoc-ngoai\/#Nguyen_tac_hach_toan_thue_nha_thau_nuoc_ngoai_theo_Thong_tu_992025\" >Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo Th\u00f4ng t\u01b0 99\/2025<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-nha-thau-nuoc-ngoai\/#Cac_tai_khoan_su_dung_khi_hach_toan_thue_nha_thau_nuoc_ngoai\" >C\u00e1c t\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng khi h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/a><\/li><\/ul><\/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\/ko\/hach-toan-thue-nha-thau-nuoc-ngoai\/#Truong_hop_1_Hach_toan_thue_nha_thau_nuoc_ngoai_khi_gia_hop_dong_da_bao_gom_thue_nha_thau\" >Tr\u01b0\u1eddng h\u1ee3p 1: H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i khi gi\u00e1 h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u<\/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\/ko\/hach-toan-thue-nha-thau-nuoc-ngoai\/#Buoc_1_Khi_nhan_hang_hoa_dich_vu\" >B\u01b0\u1edbc 1: Khi nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/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\/ko\/hach-toan-thue-nha-thau-nuoc-ngoai\/#Buoc_2_Khi_ung_tien_truoc_hoac_tra_tien_cho_nha_thau\" >B\u01b0\u1edbc 2: Khi \u1ee9ng ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c tr\u1ea3 ti\u1ec1n cho nh\u00e0 th\u1ea7u<\/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\/ko\/hach-toan-thue-nha-thau-nuoc-ngoai\/#Buoc_3_Khi_doanh_nghiep_nop_thue_nha_thau\" >B\u01b0\u1edbc 3: Khi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u<\/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\/ko\/hach-toan-thue-nha-thau-nuoc-ngoai\/#Vi_du_minh_hoa_truong_hop_1\" >V\u00ed d\u1ee5 minh h\u1ecda tr\u01b0\u1eddng h\u1ee3p 1<\/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\/ko\/hach-toan-thue-nha-thau-nuoc-ngoai\/#Truong_hop_2_Hach_toan_thue_nha_thau_nuoc_ngoai_khi_gia_hop_dong_khong_bao_gom_thue_nha_thau\" >Tr\u01b0\u1eddng h\u1ee3p 2: H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i khi gi\u00e1 h\u1ee3p \u0111\u1ed3ng kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u<\/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\/ko\/hach-toan-thue-nha-thau-nuoc-ngoai\/#Buoc_1_Khi_nhan_hang_hoa_dich_vu-2\" >B\u01b0\u1edbc 1: Khi nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/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\/ko\/hach-toan-thue-nha-thau-nuoc-ngoai\/#Buoc_2_Phan_anh_thue_GTGT_cua_hang_nhap_khau_theo_quy_dinh_cua_phap_luat_thue\" >B\u01b0\u1edbc 2: Ph\u1ea3n \u00e1nh thu\u1ebf GTGT c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-nha-thau-nuoc-ngoai\/#Buoc_3_Khi_ung_tien_truoc_hoac_tra_tien_cho_nha_thau\" >B\u01b0\u1edbc 3: Khi \u1ee9ng ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c tr\u1ea3 ti\u1ec1n cho nh\u00e0 th\u1ea7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-nha-thau-nuoc-ngoai\/#Buoc_4_Khi_doanh_nghiep_nop_thue_nha_thau\" >B\u01b0\u1edbc 4: Khi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-nha-thau-nuoc-ngoai\/#Vi_du_minh_hoa_truong_hop_2\" >V\u00ed d\u1ee5 minh h\u1ecda tr\u01b0\u1eddng h\u1ee3p 2<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-nha-thau-nuoc-ngoai\/#Truong_hop_3_Hach_toan_thue_nha_thau_nuoc_ngoai_khi_doanh_nghiep_chi_nop_thay_thue_TNDN\" >Tr\u01b0\u1eddng h\u1ee3p 3: H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i khi doanh nghi\u1ec7p ch\u1ec9 n\u1ed9p thay thu\u1ebf TNDN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-nha-thau-nuoc-ngoai\/#Buoc_1_Khi_nhan_hang_hoa_dich_vu-3\" >B\u01b0\u1edbc 1: Khi nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-nha-thau-nuoc-ngoai\/#Buoc_2_Khi_ung_tien_truoc_hoac_tra_tien_cho_nha_thau-2\" >B\u01b0\u1edbc 2: Khi \u1ee9ng ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c tr\u1ea3 ti\u1ec1n cho nh\u00e0 th\u1ea7u<\/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\/ko\/hach-toan-thue-nha-thau-nuoc-ngoai\/#Buoc_3_Khi_nha_thau_phat_sinh_nghia_vu_thue\" >B\u01b0\u1edbc 3: Khi nh\u00e0 th\u1ea7u ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-nha-thau-nuoc-ngoai\/#So_sanh_3_truong_hop_hach_toan_thue_nha_thau_nuoc_ngoai\" >So s\u00e1nh 3 tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-nha-thau-nuoc-ngoai\/#Luu_y_khi_hach_toan_thue_nha_thau_nuoc_ngoai\" >L\u01b0u \u00fd khi h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-nha-thau-nuoc-ngoai\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-nha-thau-nuoc-ngoai\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-nha-thau-nuoc-ngoai\/#Cau_hoi_thuong_gap_ve_hach_toan_thue_nha_thau_nuoc_ngoai\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-nha-thau-nuoc-ngoai\/#Thue_nha_thau_nop_thay_hach_toan_vao_tai_khoan_nao\" >Thu\u1ebf nh\u00e0 th\u1ea7u n\u1ed9p thay h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-nha-thau-nuoc-ngoai\/#Thue_GTGT_nha_thau_da_nop_co_duoc_khau_tru_khong\" >Thu\u1ebf GTGT nh\u00e0 th\u1ea7u \u0111\u00e3 n\u1ed9p c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-nha-thau-nuoc-ngoai\/#Thue_TNDN_nop_thay_nha_thau_co_duoc_tinh_vao_chi_phi_khong\" >Thu\u1ebf TNDN n\u1ed9p thay nh\u00e0 th\u1ea7u c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_hach_toan_thue_nha_thau_nuoc_ngoai_theo_Thong_tu_992025\"><\/span><b>Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo Th\u00f4ng t\u01b0 99\/2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 27\/10\/2025, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2026 v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. Th\u00f4ng t\u01b0 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i n\u1eb1m t\u1ea1i Ph\u1ea7n B Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, m\u1ee5c Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n T\u00e0i kho\u1ea3n 333 &#8211; Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc. N\u1ed9i dung n\u00e0y \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 ch\u1ec9 h\u01b0\u1edbng d\u1eabn c\u00e1ch ghi s\u1ed5; vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf, t\u1ef7 l\u1ec7 thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u1eabn theo ph\u00e1p lu\u1eadt thu\u1ebf. B\u1ea1n c\u00f3 th\u1ec3 xem chi ti\u1ebft<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-nha-thau-nuoc-ngoai\/\"> c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> tr\u01b0\u1edbc khi l\u1eadp \u0111\u1ecbnh kho\u1ea3n. V\u1edbi h\u1ee3p \u0111\u1ed3ng thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7, c\u1ea7n l\u01b0u \u00fd th\u00eam<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-99-quy-dinh-ty-gia-tinh-thue-nha-thau\/\"> Th\u00f4ng t\u01b0 99 quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 quy \u0111\u1ed5i \u0111\u00fang khi ghi s\u1ed5.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_tai_khoan_su_dung_khi_hach_toan_thue_nha_thau_nuoc_ngoai\"><\/span><b>C\u00e1c t\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng khi h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c t\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng khi h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c t\u00e0i kho\u1ea3n s\u1eed khi h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\uacc4\uc815<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Vai trong trong nghi\u1ec7p v\u1ee5<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TK 627, 642,&#8230;<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed ho\u1eb7c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n nh\u1eadn t\u1eeb nh\u00e0 th\u1ea7u<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TK 331 &#8211; Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u00e0 th\u1ea7u theo gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TK 333 (3339)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf GTGT v\u00e0 TNDN ph\u1ea3i n\u1ed9p thay cho nh\u00e0 th\u1ea7u<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TK 3388 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf TNDN n\u1ed9p thay khi gi\u00e1 h\u1ee3p \u0111\u1ed3ng ch\u01b0a g\u1ed3m thu\u1ebf TNDN<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TK 1388 &#8211; Ph\u1ea3i thu kh\u00e1c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ch\u1edd x\u1eed l\u00fd<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TK 133 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf GTGT nh\u00e0 th\u1ea7u \u0111\u00e3 n\u1ed9p Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TK 33312 &#8211; Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o gi\u00e1 tr\u00ean h\u1ee3p \u0111\u1ed3ng. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC chia th\u00e0nh 3 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;\">Gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 gi\u00e1 ch\u1ec9 bao g\u1ed3m thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Hach_toan_thue_nha_thau_nuoc_ngoai_khi_gia_hop_dong_da_bao_gom_thue_nha_thau\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i khi gi\u00e1 h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10574\" aria-describedby=\"caption-attachment-10574\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10574\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hach-toan-thue-nha-thau-nuoc-ngoai-khi-gia-hop-dong-da-bao-gom-thue-nha-thau.jpg\" alt=\"H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i khi gi\u00e1 h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hach-toan-thue-nha-thau-nuoc-ngoai-khi-gia-hop-dong-da-bao-gom-thue-nha-thau.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hach-toan-thue-nha-thau-nuoc-ngoai-khi-gia-hop-dong-da-bao-gom-thue-nha-thau-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hach-toan-thue-nha-thau-nuoc-ngoai-khi-gia-hop-dong-da-bao-gom-thue-nha-thau-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hach-toan-thue-nha-thau-nuoc-ngoai-khi-gia-hop-dong-da-bao-gom-thue-nha-thau-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hach-toan-thue-nha-thau-nuoc-ngoai-khi-gia-hop-dong-da-bao-gom-thue-nha-thau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10574\" class=\"wp-caption-text\">H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i khi gi\u00e1 h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 h\u1ee3p \u0111\u1ed3ng gi\u00e1 Gross: gi\u00e1 tr\u00ean h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u (thu\u1ebf TNDN v\u00e0 thu\u1ebf GTGT). Doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u1ebf ngay khi thanh to\u00e1n cho nh\u00e0 th\u1ea7u. Theo Th\u00f4ng t\u01b0 99\/2025, ghi:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Khi_nhan_hang_hoa_dich_vu\"><\/span><b>B\u01b0\u1edbc 1: Khi nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3n \u00e1nh v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c chi ph\u00ed SXKD li\u00ean quan theo gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 c\u00e1c TK 627, 642,&#8230; (gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT nh\u00e0 th\u1ea7u)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 1388 &#8211; Ph\u1ea3i thu kh\u00e1c (Thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT nh\u00e0 th\u1ea7u)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 331 &#8211; Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf TNDN v\u00e0 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a nh\u00e0 th\u1ea7u).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Khi_ung_tien_truoc_hoac_tra_tien_cho_nha_thau\"><\/span><b>B\u01b0\u1edbc 2: Khi \u1ee9ng ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c tr\u1ea3 ti\u1ec1n cho nh\u00e0 th\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u1ee9ng ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c tr\u1ea3 ti\u1ec1n cho nh\u00e0 th\u1ea7u, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc815 331 \u2013 \uacf5\uae09\uc5c5\uccb4\uc5d0 \ub300\ud55c \ub9e4\uc785\ucc44\ubb34<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 333 &#8211; Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3339) (s\u1ed1 thu\u1ebf GTGT v\u00e0 TNDN ph\u1ea3i n\u1ed9p thay cho nh\u00e0 th\u1ea7u)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c TK 111, 112 (gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng sau khi tr\u1eeb s\u1ed1 thu\u1ebf GTGT v\u00e0 TNDN ph\u1ea3i n\u1ed9p thay cho nh\u00e0 th\u1ea7u).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Khi_doanh_nghiep_nop_thue_nha_thau\"><\/span><b>B\u01b0\u1edbc 3: Khi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 333 &#8211; Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3339)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c TK 111, 112<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 133 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 n\u1ed9p v\u00e0o NSNN \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 1388 &#8211; Ph\u1ea3i thu kh\u00e1c (Thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\uba54\ubaa8:<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn gi\u1eefa chi ph\u00ed k\u1ebf to\u00e1n v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu\u1ebf nh\u00e0 th\u1ea7u th\u00ec \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 17 v\u1ec1 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_truong_hop_1\"><\/span><b>V\u00ed d\u1ee5 minh h\u1ecda tr\u01b0\u1eddng h\u1ee3p 1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed C\u00f4ng ty A thu\u00ea nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, gi\u00e1 h\u1ee3p \u0111\u1ed3ng 1.100.000.000 \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u. Gi\u1ea3 \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u00e3 x\u00e1c \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt thu\u1ebf l\u00e0: thu\u1ebf GTGT nh\u00e0 th\u1ea7u 50.000.000 \u0111\u1ed3ng (\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb), thu\u1ebf TNDN nh\u00e0 th\u1ea7u 50.000.000 \u0111\u1ed3ng . S\u1ed1 li\u1ec7u ch\u1ec9 nh\u1eb1m minh h\u1ecda c\u00e1ch ghi s\u1ed5, kh\u00f4ng ph\u1ea3i c\u00e1ch t\u00ednh thu\u1ebf.<\/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>\uc6b4\uc601<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud68c\uacc4 \uc785\ub825\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc591<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"3\"><span style=\"font-weight: 400;\">Nh\u1eadn d\u1ecbch v\u1ee5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 642<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.050.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 1388<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638\ub294 331\ubc88\uc785\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.100.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"3\"><span style=\"font-weight: 400;\">Thanh to\u00e1n nh\u00e0 th\u1ea7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 331<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.100.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638 3339<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 TK 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.000.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3339<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">C\u00f3 TK 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 133<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">C\u00f3 TK 1388<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Hach_toan_thue_nha_thau_nuoc_ngoai_khi_gia_hop_dong_khong_bao_gom_thue_nha_thau\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i khi gi\u00e1 h\u1ee3p \u0111\u1ed3ng kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 h\u1ee3p \u0111\u1ed3ng gi\u00e1 Net: gi\u00e1 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n tr\u00ean h\u1ee3p \u0111\u1ed3ng kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u (c\u1ea3 thu\u1ebf TNDN v\u00e0 thu\u1ebf GTGT). Nh\u00e0 th\u1ea7u nh\u1eadn \u0111\u1ee7 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, doanh nghi\u1ec7p Vi\u1ec7t Nam g\u00e1nh to\u00e0n b\u1ed9 ph\u1ea7n thu\u1ebf. Theo Th\u00f4ng t\u01b0 99\/2025, ghi:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Khi_nhan_hang_hoa_dich_vu-2\"><\/span><b>B\u01b0\u1edbc 1: Khi nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3n \u00e1nh v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c chi ph\u00ed SXKD li\u00ean quan theo gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 c\u00e1c TK 627, 642,&#8230; (gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT nh\u00e0 th\u1ea7u v\u00e0 bao g\u1ed3m thu\u1ebf TNDN nh\u00e0 th\u1ea7u)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 331 &#8211; Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 338 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3388) (s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p thay cho nh\u00e0 th\u1ea7u).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Phan_anh_thue_GTGT_cua_hang_nhap_khau_theo_quy_dinh_cua_phap_luat_thue\"><\/span><b>B\u01b0\u1edbc 2: Ph\u1ea3n \u00e1nh thu\u1ebf GTGT c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh thu\u1ebf GTGT c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 133 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 c\u00e1c TK 627, 642,&#8230; (n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 33312 &#8211; Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Khi_ung_tien_truoc_hoac_tra_tien_cho_nha_thau\"><\/span><b>B\u01b0\u1edbc 3: Khi \u1ee9ng ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c tr\u1ea3 ti\u1ec1n cho nh\u00e0 th\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u1ee9ng ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c tr\u1ea3 ti\u1ec1n cho nh\u00e0 th\u1ea7u, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc815 331 \u2013 \uacf5\uae09\uc5c5\uccb4\uc5d0 \ub300\ud55c \ub9e4\uc785\ucc44\ubb34<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c TK 111, 112 (gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3388 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p thay cho nh\u00e0 th\u1ea7u)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 1388 &#8211; Ph\u1ea3i thu kh\u00e1c (Thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 333 &#8211; Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3339) (s\u1ed1 thu\u1ebf GTGT v\u00e0 TNDN ph\u1ea3i n\u1ed9p thay cho nh\u00e0 th\u1ea7u).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Khi_doanh_nghiep_nop_thue_nha_thau\"><\/span><b>B\u01b0\u1edbc 4: Khi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 333 &#8211; Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3339)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c TK 111, 112.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 133 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 n\u1ed9p v\u00e0o NSNN \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 c\u00e1c TK 627, 642,&#8230; (n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 1388 &#8211; Ph\u1ea3i thu kh\u00e1c (Thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m kh\u00e1c bi\u1ec7t so v\u1edbi tr\u01b0\u1eddng h\u1ee3p 1:<\/b><span style=\"font-weight: 400;\"> Thu\u1ebf TNDN nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ngay khi nh\u1eadn d\u1ecbch v\u1ee5 v\u00e0 treo t\u1ea1m tr\u00ean TK 3388; ch\u1ec9 khi thanh to\u00e1n m\u1edbi k\u1ebft chuy\u1ec3n sang TK 3339.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_truong_hop_2\"><\/span><b>V\u00ed d\u1ee5 minh h\u1ecda tr\u01b0\u1eddng h\u1ee3p 2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed, C\u00f4ng ty B thu\u00ea nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5, gi\u00e1 h\u1ee3p \u0111\u1ed3ng 1.000.000.000 \u0111\u1ed3ng kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u. Gi\u1ea3 \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u00e3 x\u00e1c \u0111\u1ecbnh: thu\u1ebf TNDN nh\u00e0 th\u1ea7u 50.000.000 \u0111\u1ed3ng , thu\u1ebf GTGT nh\u00e0 th\u1ea7u 55.000.000 \u0111\u1ed3ng (\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb). Giao d\u1ecbch l\u00e0 d\u1ecbch v\u1ee5 n\u00ean kh\u00f4ng ph\u00e1t sinh b\u01b0\u1edbc thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u.<\/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>\uc6b4\uc601<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud68c\uacc4 \uc785\ub825\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 ti\u1ec1n (\u0111\u1ed3ng)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"3\"><span style=\"font-weight: 400;\">Nh\u1eadn d\u1ecbch v\u1ee5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 642<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.050.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638\ub294 331\ubc88\uc785\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.000.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 TK 3388<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thanh to\u00e1n nh\u00e0 th\u1ea7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 331<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">C\u00f3 TK 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.000.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"3\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3388<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 1388<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">55.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638 3339<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">105.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3339<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">C\u00f3 TK 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">105.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 133<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">C\u00f3 TK 1388<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">55.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Hach_toan_thue_nha_thau_nuoc_ngoai_khi_doanh_nghiep_chi_nop_thay_thue_TNDN\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 3: H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i khi doanh nghi\u1ec7p ch\u1ec9 n\u1ed9p thay thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10573\" aria-describedby=\"caption-attachment-10573\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10573\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hach-toan-thue-nha-thau-nuoc-ngoai-khi-doanh-nghiep-chi-nop-thay-thue-TNDN.jpg\" alt=\"H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i khi doanh nghi\u1ec7p ch\u1ec9 n\u1ed9p thay thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hach-toan-thue-nha-thau-nuoc-ngoai-khi-doanh-nghiep-chi-nop-thay-thue-TNDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hach-toan-thue-nha-thau-nuoc-ngoai-khi-doanh-nghiep-chi-nop-thay-thue-TNDN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hach-toan-thue-nha-thau-nuoc-ngoai-khi-doanh-nghiep-chi-nop-thay-thue-TNDN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hach-toan-thue-nha-thau-nuoc-ngoai-khi-doanh-nghiep-chi-nop-thay-thue-TNDN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hach-toan-thue-nha-thau-nuoc-ngoai-khi-doanh-nghiep-chi-nop-thay-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10573\" class=\"wp-caption-text\">H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i khi doanh nghi\u1ec7p ch\u1ec9 n\u1ed9p thay thu\u1ebf TNDN<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng khi gi\u00e1 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n tr\u00ean h\u1ee3p \u0111\u1ed3ng bao g\u1ed3m thu\u1ebf GTGT c\u1ee7a nh\u00e0 th\u1ea7u, kh\u00f4ng bao g\u1ed3m thu\u1ebf TNDN c\u1ee7a nh\u00e0 th\u1ea7u; doanh nghi\u1ec7p ch\u1ec9 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf TNDN thay nh\u00e0 th\u1ea7u. Theo Th\u00f4ng t\u01b0 99\/2025, ghi:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Khi_nhan_hang_hoa_dich_vu-3\"><\/span><b>B\u01b0\u1edbc 1: Khi nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c chi ph\u00ed SXKD li\u00ean quan theo gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 c\u00e1c TK 627, 642,.. (gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT c\u1ee7a nh\u00e0 th\u1ea7u v\u00e0 bao g\u1ed3m thu\u1ebf TNDN nh\u00e0 th\u1ea7u)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 331 &#8211; Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (bao g\u1ed3m thu\u1ebf GTGT c\u1ee7a nh\u00e0 th\u1ea7u, kh\u00f4ng bao g\u1ed3m thu\u1ebf TNDN n\u1ed9p thay nh\u00e0 th\u1ea7u)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3388 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p thay cho nh\u00e0 th\u1ea7u).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Khi_ung_tien_truoc_hoac_tra_tien_cho_nha_thau-2\"><\/span><b>B\u01b0\u1edbc 2: Khi \u1ee9ng ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c tr\u1ea3 ti\u1ec1n cho nh\u00e0 th\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u1ee9ng ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c tr\u1ea3 ti\u1ec1n cho nh\u00e0 th\u1ea7u, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 331 &#8211; Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng bao g\u1ed3m thu\u1ebf GTGT c\u1ee7a nh\u00e0 th\u1ea7u, kh\u00f4ng bao g\u1ed3m thu\u1ebf TNDN n\u1ed9p thay nh\u00e0 th\u1ea7u)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c TK 111, 112 (gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng bao g\u1ed3m thu\u1ebf GTGT c\u1ee7a nh\u00e0 th\u1ea7u, kh\u00f4ng bao g\u1ed3m thu\u1ebf TNDN n\u1ed9p thay nh\u00e0 th\u1ea7u)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3388 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p thay cho nh\u00e0 th\u1ea7u)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 1388 &#8211; Ph\u1ea3i thu kh\u00e1c (Thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 333 &#8211; Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3339) (s\u1ed1 thu\u1ebf GTGT v\u00e0 TNDN ph\u1ea3i n\u1ed9p thay cho nh\u00e0 th\u1ea7u)<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Khi_nha_thau_phat_sinh_nghia_vu_thue\"><\/span><b>B\u01b0\u1edbc 3: Khi nh\u00e0 th\u1ea7u ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi nh\u00e0 th\u1ea7u ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 333 &#8211; Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3339)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c TK 111, 112.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 133 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 n\u1ed9p v\u00e0o NSNN \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 c\u00e1c TK 627, 642,&#8230; (n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 1388 &#8211; Ph\u1ea3i thu kh\u00e1c (Thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>G\u00f3c nh\u00ecn k\u1ebf to\u00e1n:<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 b\u00fat to\u00e1n \u0111\u1ed3ng th\u1eddi ghi N\u1ee3 TK 1388 cho thu\u1ebf GTGT nh\u00e0 th\u1ea7u d\u00f9 v\u0103n b\u1ea3n x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p ch\u1ec9 n\u1ed9p thay thu\u1ebf TNDN. Khi \u00e1p d\u1ee5ng, k\u1ebf to\u00e1n n\u00ean \u0111\u1ed1i chi\u1ebfu \u0111i\u1ec1u kho\u1ea3n thu\u1ebf trong h\u1ee3p \u0111\u1ed3ng v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai th\u1ef1c t\u1ebf \u0111\u1ec3 ghi \u0111\u00fang s\u1ed1 thu\u1ebf GTGT (n\u1ebfu c\u00f3) tr\u00ean TK 3339, tr\u00e1nh treo s\u1ed1 d\u01b0 TK 1388 kh\u00f4ng c\u00f3 c\u0103n c\u1ee9.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_3_truong_hop_hach_toan_thue_nha_thau_nuoc_ngoai\"><\/span><b>So s\u00e1nh 3 tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1c bi\u1ec7t c\u1ed1t l\u00f5i n\u1eb1m \u1edf ch\u1ed7 thu\u1ebf TNDN nh\u00e0 th\u1ea7u n\u1eb1m trong c\u00f4ng n\u1ee3 TK 331 hay \u0111\u01b0\u1ee3c ghi ri\u00eang tr\u00ean TK 3388. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh c\u1ea3 3 tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i:<\/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>\uae30\uc900\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p 1<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p 2<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p 3<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gi\u00e1 h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u00e3 g\u1ed3m thu\u1ebf TNDN v\u00e0 GTGT<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng g\u1ed3m thu\u1ebf TNDN v\u00e0 GTGT<\/span><\/td>\n<td><span style=\"font-weight: 400;\">G\u1ed3m thu\u1ebf GTGT, kh\u00f4ng g\u1ed3m thu\u1ebf TNDN<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f3 TK 331 khi nh\u1eadn h\u00e0ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 g\u1ed3m thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng kh\u00f4ng g\u1ed3m thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">G\u1ed3m thu\u1ebf GTGT, kh\u00f4ng g\u1ed3m thu\u1ebf TNDN<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf TNDN khi nh\u1eadn h\u00e0ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1eb1m trong TK 331<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi C\u00f3 TK 3388<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi C\u00f3 TK 3388<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf GTGT nh\u00e0 th\u1ea7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ee3 TK 1388 khi nh\u1eadn h\u00e0ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ee3 TK 1388 khi thanh to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ee3 TK 1388 khi thanh to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ghi C\u00f3 TK 3339<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Khi \u1ee9ng ho\u1eb7c tr\u1ea3 ti\u1ec1n nh\u00e0 th\u1ea7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Khi \u1ee9ng ho\u1eb7c tr\u1ea3 ti\u1ec1n nh\u00e0 th\u1ea7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Khi \u1ee9ng ho\u1eb7c tr\u1ea3 ti\u1ec1n nh\u00e0 th\u1ea7u<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ti\u1ec1n chi tr\u1ea3 nh\u00e0 th\u1ea7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p thay<\/span><\/td>\n<td><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng g\u1ed3m thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_khi_hach_toan_thue_nha_thau_nuoc_ngoai\"><\/span><b>L\u01b0u \u00fd khi h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang lo\u1ea1i gi\u00e1 tr\u01b0\u1edbc khi ghi s\u1ed5: \u0110\u1ecdc k\u1ef9 \u0111i\u1ec1u kho\u1ea3n thu\u1ebf trong h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 bi\u1ebft gi\u00e1 l\u00e0 Gross, Net hay ch\u1ec9 g\u1ed3m thu\u1ebf GTGT. Ch\u1ecdn sai tr\u01b0\u1eddng h\u1ee3p s\u1ebd sai c\u1ea3 c\u00f4ng n\u1ee3 l\u1eabn chi ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT nh\u00e0 th\u1ea7u lu\u00f4n \u0111i qua TK 1388: Ch\u1ec9 k\u1ebft chuy\u1ec3n sang TK 133 khi s\u1ed1 thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 n\u1ed9p v\u00e0o NSNN v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb; n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec t\u00ednh v\u00e0o TK 627, 642,&#8230;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN n\u1ed9p thay l\u00e0 m\u1ed9t ph\u1ea7n gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5: \u1ede c\u1ea3 3 tr\u01b0\u1eddng h\u1ee3p, thu\u1ebf TNDN nh\u00e0 th\u1ea7u n\u1eb1m trong gi\u00e1 tr\u1ecb ghi N\u1ee3 TK 627, 642,&#8230;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00e1c bi\u1ec7t th\u1eddi \u0111i\u1ec3m chi ph\u00ed: N\u1ebfu th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn chi ph\u00ed k\u1ebf to\u00e1n kh\u00e1c th\u1eddi \u0111i\u1ec3m chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN, x\u1eed l\u00fd theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 17.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3: S\u1ed1 d\u01b0 TK 3339, 3388 v\u00e0 1388 li\u00ean quan \u0111\u1ebfn nh\u00e0 th\u1ea7u ph\u1ea3i kh\u1edbp v\u1edbi t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u1ee3p \u0111\u1ed3ng c\u00f3 \u0111i\u1ec1u kho\u1ea3n thu\u1ebf ph\u1ee9c t\u1ea1p ho\u1eb7c nhi\u1ec1u l\u1ea7n thanh to\u00e1n, doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-tu-van-ke-toan\/\"> <span style=\"font-weight: 400;\">\ud68c\uacc4 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n, kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p v\u00e0 x\u00e2y d\u1ef1ng b\u00fat to\u00e1n m\u1eabu tr\u01b0\u1edbc khi ghi s\u1ed5.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo Th\u00f4ng t\u01b0 99\/2025 xoay quanh m\u1ed9t c\u00e2u h\u1ecfi: gi\u00e1 tr\u00ean h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0o. X\u00e1c \u0111\u1ecbnh \u0111\u00fang 1 trong 3 tr\u01b0\u1eddng h\u1ee3p, k\u1ebf to\u00e1n s\u1ebd ghi \u0111\u00fang c\u00f4ng n\u1ee3 TK 331, s\u1ed1 thu\u1ebf n\u1ed9p thay tr\u00ean TK 3339 v\u00e0 s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng ch\u01b0a c\u00f3 k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u,<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\"> <span style=\"font-weight: 400;\">\uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 l\u1ef1a ch\u1ecdn gi\u00fap ki\u1ec3m so\u00e1t \u0111\u1ed3ng b\u1ed9 t\u1eeb k\u00ea khai, n\u1ed9p thu\u1ebf thay \u0111\u1ebfn h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 99\/2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft mang t\u00ednh tham kh\u1ea3o. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n g\u1ed1c ho\u1eb7c tham v\u1ea5n chuy\u00ean gia thu\u1ebf tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \ubb34\ub8cc \uc9c0\uc6d0 \ubc0f \uc0c1\ub2f4\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4!<\/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>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 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\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/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>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_hach_toan_thue_nha_thau_nuoc_ngoai\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_nha_thau_nop_thay_hach_toan_vao_tai_khoan_nao\"><\/span><b>Thu\u1ebf nh\u00e0 th\u1ea7u n\u1ed9p thay h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf GTGT v\u00e0 TNDN ph\u1ea3i n\u1ed9p thay cho nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c ghi C\u00f3 TK 333 (3339). Thu\u1ebf GTGT nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c theo d\u00f5i qua TK 1388 tr\u01b0\u1edbc khi k\u1ebft chuy\u1ec3n sang TK 133 ho\u1eb7c chi ph\u00ed. Thu\u1ebf TNDN n\u1ed9p thay \u0111\u01b0\u1ee3c ghi t\u1ea1m tr\u00ean TK 3388 \u1edf tr\u01b0\u1eddng h\u1ee3p 2 v\u00e0 3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_GTGT_nha_thau_da_nop_co_duoc_khau_tru_khong\"><\/span><b>Thu\u1ebf GTGT nh\u00e0 th\u1ea7u \u0111\u00e3 n\u1ed9p c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025 h\u01b0\u1edbng d\u1eabn ghi N\u1ee3 TK 133 n\u1ebfu thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 n\u1ed9p v\u00e0o NSNN \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb c\u1ee5 th\u1ec3 c\u0103n c\u1ee9 theo ph\u00e1p lu\u1eadt thu\u1ebf GTGT; n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi v\u00e0o TK 627, 642,&#8230;<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_TNDN_nop_thay_nha_thau_co_duoc_tinh_vao_chi_phi_khong\"><\/span><b>Thu\u1ebf TNDN n\u1ed9p thay nh\u00e0 th\u1ea7u c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 k\u1ebf to\u00e1n, thu\u1ebf TNDN nh\u00e0 th\u1ea7u n\u1eb1m trong gi\u00e1 tr\u1ecb ghi N\u1ee3 TK 627, 642,&#8230; \u1edf c\u1ea3 3 tr\u01b0\u1eddng h\u1ee3p. Ch\u00eanh l\u1ec7ch th\u1eddi \u0111i\u1ec3m gi\u1eefa chi ph\u00ed k\u1ebf to\u00e1n v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb x\u1eed l\u00fd theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 17.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i khi doanh nghi\u1ec7p ph\u1ea3i khai, n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u l\u00e0 m\u1ed9t trong nh\u1eefng nghi\u1ec7p v\u1ee5 d\u1ec5 sai nh\u1ea5t trong n\u0103m chuy\u1ec3n \u0111\u1ed5i sang Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. K\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026, Th\u00f4ng t\u01b0 n\u00e0y ch\u00ednh th\u1ee9c thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 tr\u1edf th\u00e0nh c\u0103n c\u1ee9 \u0111\u1ec3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10575,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10572","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10572","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=10572"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10572\/revisions"}],"predecessor-version":[{"id":10576,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10572\/revisions\/10576"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/10575"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=10572"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=10572"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=10572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}