{"id":5875,"date":"2025-10-10T02:36:25","date_gmt":"2025-10-10T09:36:25","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=5875"},"modified":"2026-01-11T19:03:50","modified_gmt":"2026-01-12T02:03:50","slug":"hoan-thue-tndn","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/hoan-thue-tndn\/","title":{"rendered":"\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09 \u2013 45\uc77c \uc774\ub0b4 \uc218\ub839 \uac00\ub2a5"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09\uc740 \uae30\uc5c5\uc5d0\uac8c \ud604\uae08 \ud750\ub984\uc744 \ucd5c\uc801\ud654\ud558\uace0 \uc7ac\ubb34 \uad00\ub9ac \ud6a8\uc728\uc131\uc744 \ud5a5\uc0c1\uc2dc\ud0ac \uc218 \uc788\ub294 \uae30\ud68c\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><a href=\"https:\/\/vbpl.vn\/botaichinh\/Pages\/vbpq-van-ban-goc.aspx?ItemID=151086\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"> \ud68c\ub78c 80\/2021\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ub2e4\uc74c \uc870\uac74\uc744 \ucda9\uc871\ud558\ub294 \uacbd\uc6b0\uc5d0\ub9cc \uc138\uae08 \ud658\uae09\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138\ub294 \uaddc\uc815\uc5d0 \ub530\ub77c \uc2e0\uace0 \ubc0f \ub0a9\ubd80\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd08\uacfc \ub0a9\ubd80\ub41c \uc138\uc561\uc740 \ub2e4\uc74c \ud68c\uacc4\uc5f0\ub3c4\uc758 \uacf5\uc81c\uc5d0 \uc0ac\uc6a9\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ub958 \ubc0f \uae30\ub85d\uc740 \uc644\uc804\ud558\uace0 \uc720\ud6a8\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\ub09c 3\ub144\uac04 \uc2ec\uac01\ud55c \uc138\ubc95 \uc704\ubc18 \uc0ac\ub840\ub294 \uc5c6\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uc870\uac74\uc744 \uc774\ud574\ud558\uba74 \uae30\uc5c5\uc740 \uc138\uae08 \ud658\uae09 \uc808\ucc28\ub97c \ub2e8\ucd95\ud558\uace0 \ubc95\uc801 \uc704\ud5d8\uc744 \ud53c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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\/hoan-thue-tndn\/#Hoan_thue_TNDN_la_gi\" >\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09\uc774\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/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\/hoan-thue-tndn\/#Khi_nao_duoc_hoan_thue_TNDN\" >\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09\uc740 \uc5b8\uc81c \uac00\ub2a5\ud55c\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hoan-thue-tndn\/#Dieu_kien_de_duoc_hoan_thue_TNDN\" >\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09 \uc218\ub839 \uc870\uac74<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hoan-thue-tndn\/#Doanh_nghiep_da_nop_thue_TNDN_theo_quy_dinh\" >\ud68c\uc0ac\ub294 \ubc95\uc801\uc73c\ub85c \uc694\uad6c\ub418\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud588\uc2b5\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hoan-thue-tndn\/#So_thue_nop_thua_khong_co_co_so_tru_vao_ky_sau\" >\ucd08\uacfc \ub0a9\ubd80\ub41c \uc138\uae08\uc740 \ub2e4\uc74c \uacfc\uc138 \uae30\uac04\uc5d0\uc11c \uacf5\uc81c\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hoan-thue-tndn\/#Chung_tu_so_sach_ke_toan_day_du_va_hop_le\" >\ud68c\uacc4 \uc11c\ub958 \ubc0f \uae30\ub85d\uc740 \uc644\uc804\ud558\uace0 \uc720\ud6a8\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hoan-thue-tndn\/#Khong_co_vi_pham_phap_luat_thue_nghiem_trong_trong_3_nam_gan_nhat\" >\uc9c0\ub09c 3\ub144\uac04 \uc2ec\uac01\ud55c \uc138\ubc95 \uc704\ubc18 \uc0ac\ud56d\uc740 \uc5c6\uc5c8\uc2b5\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hoan-thue-tndn\/#Ho_so_hoan_thue_TNDN\" >\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09 \uc2e0\uccad\uc11c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hoan-thue-tndn\/#Quy_trinh_xu_ly_ho_so_hoan_thue_TNDN\" >\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09 \uc2e0\uccad \ucc98\ub9ac \uc808\ucc28<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hoan-thue-tndn\/#Buoc_1_Chuan_bi_ho_so\" >1\ub2e8\uacc4: \uc11c\ub958\ub97c \uc900\ube44\ud558\uc138\uc694\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hoan-thue-tndn\/#Buoc_2_Xac_minh_ho_so\" >2\ub2e8\uacc4: \ud504\ub85c\ud544\uc744 \uc778\uc99d\ud558\uc138\uc694\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hoan-thue-tndn\/#Buoc_3_Ra_quyet_dinh_hoan_thue\" >3\ub2e8\uacc4: \uc138\uae08 \ud658\uae09 \uacb0\uc815\ud558\uae30<\/a><\/li><\/ul><\/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\/hoan-thue-tndn\/#Thoi_han_giai_quyet_ho_so_hoan_thue_TNDN\" >\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09 \uc2e0\uccad \ucc98\ub9ac \uae30\ud55c<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hoan-thue-tndn\/#Doi_voi_ho_so_thuoc_dien_hoan_thue_truoc_kiem_tra_sau\" >\uc0ac\uc804 \ud658\ubd88 \ubc0f \uc0ac\ud6c4 \uac80\uc0ac \ub300\uc0c1 \ud30c\uc77c\uc758 \uacbd\uc6b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hoan-thue-tndn\/#Doi_voi_ho_so_thuoc_dien_kiem_tra_truoc_hoan_thue_sau\" >\uc0ac\uc804 \uac80\uc0ac \ub300\uc0c1 \ud30c\uc77c\uc758 \uacbd\uc6b0, \ud658\ubd88 \ud6c4<\/a><\/li><\/ul><\/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\/hoan-thue-tndn\/#Nhung_luu_y_khi_thuc_hien_hoan_thue_TNDN\" >\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09\uc744 \uc2e0\uccad\ud560 \ub54c \uc720\uc758\ud574\uc57c \ud560 \uc0ac\ud56d.<\/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\/hoan-thue-tndn\/#Nhung_loi_pho_bien_trong_qua_trinh_hoan_thue_TNDN\" >\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09 \uacfc\uc815\uc5d0\uc11c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218<\/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\/hoan-thue-tndn\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hoan-thue-tndn\/#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><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Hoan_thue_TNDN_la_gi\"><\/span><b>\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09\uc774\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09\uc774\ub780 \uae30\uc5c5\uc774 \ubc95\uc801\uc73c\ub85c \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uc561\uc744 \ucd08\uacfc\ud558\uc5ec \ub0a9\ubd80\ud55c \uae08\uc561\uc744 \uc138\ubb34\ub2f9\uad6d\uc774 \ud658\uae09\ud574\uc8fc\ub294 \uc808\ucc28\uc785\ub2c8\ub2e4. \ub2e4\uc2dc \ub9d0\ud574, \uae30\uc5c5\uc774 \uc2e4\uc81c \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uc561\ubcf4\ub2e4 \ub192\uc740 \uc138\uc728\ub85c \ubc95\uc778 \uc18c\ub4dd\uc138\ub97c \uc7a0\uc815 \ub0a9\ubd80\ud558\uac70\ub098 \uc2e0\uace0\ud55c \uacbd\uc6b0, \uc138\ubb34\ub2f9\uad6d\uc774 \uad00\ub828 \uc11c\ub958\uc758 \uc720\ud6a8\uc131\uc744 \ud655\uc778\ud558\uace0 \uac80\uc99d\ud55c \ud6c4 \ucc28\uc561\uc744 \ud658\uae09\ud574\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09\uc740 \uae30\uc5c5\uc758 \ud604\uae08 \ud750\ub984 \ucd5c\uc801\ud654 \ubc0f \uc7ac\uc815\uc801 \ubd80\ub2f4 \uc644\ud654\uc5d0 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud68c\uacc4 \uad00\ub9ac\uc758 \ud22c\uba85\uc131\uacfc \ubc95\uaddc \uc900\uc218\ub97c \ud5a5\uc0c1\uc2dc\ud0b5\ub2c8\ub2e4. \uc774\ub294 \uad6d\uc138\uccad\uc758 \ud68c\ub78c 80\/2021\/TT-BTC \ubc0f \uc9c0\uce68\uacfc \uac19\uc740 \ubb38\uc11c\uc5d0 \uba85\ud655\ud788 \uaddc\uc815\ub41c \uae30\uc5c5\uc758 \uc815\ub2f9\ud55c \uad8c\ub9ac\uc785\ub2c8\ub2e4.<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09\uc744 \ubc1b\uc744 \uc218 \uc788\ub294 \uc77c\ubc18\uc801\uc778 \uacbd\uc6b0:<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub0a9\ubd80\ud574\uc57c \ud560 \uae08\uc561\ubcf4\ub2e4 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc7a0\uc815\uc561\uc744 \uacfc\ub2e4 \ub0a9\ubd80\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uc804 \uae30\uac04\uc5d0 \ubbf8\uc774\ud589\ub41c \ubc95\uc778 \uc18c\ub4dd\uc138 \uacf5\uc81c \ud56d\ubaa9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \ud61c\ud0dd \ub610\ub294 \ud658\uae09\uc740 \ud2b9\uc815 \uc0b0\uc5c5 \ub610\ub294 \ud504\ub85c\uc81d\ud2b8\uc5d0 \uc801\uc6a9\ub418\ub294 \uc138\uae08 \uc815\ucc45\uc758 \uc801\uc6a9\uc744 \ubc1b\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc138\uae08 \ud658\uae09\uc758 \uc815\uc758\uc640 \uba54\ucee4\ub2c8\uc998\uc744 \uc815\ud655\ud558\uac8c \uc774\ud574\ud568\uc73c\ub85c\uc368 \ud604\uba85\ud55c \uc7ac\ubb34 \uacc4\ud68d\uc744 \uc218\ub9bd\ud558\uace0, \uc815\ud655\ud55c \uc11c\ub958\ub97c \uc900\ube44\ud558\uba70, \uc138\uae08 \ud658\uae09\uc744 \ubc1b\ub294 \ub370 \uac78\ub9ac\ub294 \uc2dc\uac04\uc744 \ub2e8\ucd95\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khi_nao_duoc_hoan_thue_TNDN\"><\/span><b>\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09\uc740 \uc5b8\uc81c \uac00\ub2a5\ud55c\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7197\" aria-describedby=\"caption-attachment-7197\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7197\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Canh-bLuat-Thue-thu-nhap-doanh-nghiep-va-cac-van-ban-huong-dan-kem-theo-Nghi-dinh-Thong-tu-doanh-nghiep-co-quyen-duoc-hoan-thue-TNDNao-rui-ro-va-he-luy-khi-sai-pham-ho-so-quoc-gia.jpg\" alt=\"Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn k\u00e8m theo (Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0), doanh nghi\u1ec7p c\u00f3 quy\u1ec1n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf TNDN\u00e1o r\u1ee7i ro v\u00e0 h\u1ec7 l\u1ee5y khi sai ph\u1ea1m h\u1ed3 s\u01a1 qu\u1ed1c gia\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Canh-bLuat-Thue-thu-nhap-doanh-nghiep-va-cac-van-ban-huong-dan-kem-theo-Nghi-dinh-Thong-tu-doanh-nghiep-co-quyen-duoc-hoan-thue-TNDNao-rui-ro-va-he-luy-khi-sai-pham-ho-so-quoc-gia.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Canh-bLuat-Thue-thu-nhap-doanh-nghiep-va-cac-van-ban-huong-dan-kem-theo-Nghi-dinh-Thong-tu-doanh-nghiep-co-quyen-duoc-hoan-thue-TNDNao-rui-ro-va-he-luy-khi-sai-pham-ho-so-quoc-gia-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Canh-bLuat-Thue-thu-nhap-doanh-nghiep-va-cac-van-ban-huong-dan-kem-theo-Nghi-dinh-Thong-tu-doanh-nghiep-co-quyen-duoc-hoan-thue-TNDNao-rui-ro-va-he-luy-khi-sai-pham-ho-so-quoc-gia-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Canh-bLuat-Thue-thu-nhap-doanh-nghiep-va-cac-van-ban-huong-dan-kem-theo-Nghi-dinh-Thong-tu-doanh-nghiep-co-quyen-duoc-hoan-thue-TNDNao-rui-ro-va-he-luy-khi-sai-pham-ho-so-quoc-gia-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Canh-bLuat-Thue-thu-nhap-doanh-nghiep-va-cac-van-ban-huong-dan-kem-theo-Nghi-dinh-Thong-tu-doanh-nghiep-co-quyen-duoc-hoan-thue-TNDNao-rui-ro-va-he-luy-khi-sai-pham-ho-so-quoc-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7197\" class=\"wp-caption-text\">\ubc95\uc778 \uc18c\ub4dd\uc138\ubc95 \ubc0f \uad00\ub828 \uc9c0\uce68(\ub839, \ud68c\ub78c)\uc5d0 \ub530\ub974\uba74 \uae30\uc5c5\uc740 \ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09\uc744 \ubc1b\uc744 \uad8c\ub9ac\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uad6d\uac00 \uae30\ub85d\uc0c1\uc758 \uc624\ub958\ub85c \uc778\ud55c \uc704\ud5d8\uacfc \uacb0\uacfc\uc5d0 \ub300\ud55c \uc6b0\ub824\ub97c \ubd88\ub7ec\uc77c\uc73c\ud0b5\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138\ubc95 \ubc0f \uad00\ub828 \uc9c0\uce68(\ub839, \ud68c\ub78c)\uc5d0 \ub530\ub974\uba74, \uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uacbd\uc6b0\uc5d0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09\uc744 \ubc1b\uc744 \uc790\uaca9\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacfc\ub2e4 \ub0a9\ubd80: \uc774\ub294 \uae30\uc5c5\uc774 \uacfc\uc138 \uae30\uac04\uc774 \ud655\uc815\ub41c \ud6c4 \uc2e4\uc81c\ub85c \ub0a9\ubd80\ud574\uc57c \ud560 \ubc95\uc778 \uc18c\ub4dd\uc138\ubcf4\ub2e4 \ub354 \ub9ce\uc740 \uc138\uae08\uc744 \ub0a9\ubd80\ud558\ub294 \uacbd\uc6b0\ub97c \ub9d0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uc804 \uae30\uac04\uc758 \uc190\uc2e4 \uc0c1\uacc4: \uae30\uc5c5\uc774 \uc774\uc804 \uc5f0\ub3c4\uc5d0 \uc190\uc2e4\uc744 \uc785\uc740 \uacbd\uc6b0, \ud574\ub2f9 \uc190\uc2e4\uc744 \ub2e4\uc74c \uae30\uac04\uc73c\ub85c \uc774\uc6d4\ud558\uc5ec \uacfc\uc138 \uc18c\ub4dd\uc5d0\uc11c \uacf5\uc81c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uacfc\uc138 \uc18c\ub4dd\uc774 \uc774\ubbf8 \uc7a0\uc815\uc801\uc73c\ub85c \ub0a9\ubd80\ud55c \uc138\uc561\ubcf4\ub2e4 \uc801\uc744 \uacbd\uc6b0, \uc138\uae08 \uacfc\ub0a9\uae08\uc774 \ubc1c\uc0dd\ud558\uba70 \uae30\uc5c5\uc740 \ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09\uc744 \uccad\uad6c\ud560 \uad8c\ub9ac\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\ub960\uc5d0 \ub530\ub77c \uc138\uc81c \ud61c\ud0dd\uc744 \ub204\ub9ac\uc138\uc694: \uae30\uc5c5\uc774 \ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \ub610\ub294 \uac10\uba74 \ub300\uc0c1\uc774\uc9c0\ub9cc \uc774\ubbf8 \uc7a0\uc815 \uc138\uae08\uc744 \ub0a9\ubd80\ud55c \uacbd\uc6b0, \uc138\ubb34 \ub2f9\uad6d\uc740 \ud574\ub2f9 \uac10\uba74 \uc218\uc900\uc5d0 \ub530\ub77c \uc0c1\uc751\ud558\ub294 \uc138\uc561\uc744 \ud658\uae09\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub2f9\uad6d \uacb0\uc815: \ud2b9\uc815 \ud2b9\ubcc4\ud55c \uacbd\uc6b0, \uc138\ubb34 \ub2f9\uad6d \ub610\ub294 \uae30\ud0c0 \uad00\ub828 \uae30\uad00\uc5d0\uc11c \uc138\uae08 \ud658\uae09\uc744 \uc2b9\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_de_duoc_hoan_thue_TNDN\"><\/span><b>\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09 \uc218\ub839 \uc870\uac74<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7196\" aria-describedby=\"caption-attachment-7196\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7196\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Dieu-kien-de-duoc-hoan-thue-TNDN.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf TNDN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Dieu-kien-de-duoc-hoan-thue-TNDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Dieu-kien-de-duoc-hoan-thue-TNDN-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Dieu-kien-de-duoc-hoan-thue-TNDN-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Dieu-kien-de-duoc-hoan-thue-TNDN-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Dieu-kien-de-duoc-hoan-thue-TNDN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7196\" class=\"wp-caption-text\">\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09 \uc218\ub839 \uc870\uac74<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09\uc744 \ubc1b\uc73c\ub824\uba74 \ub2e4\uc74c \uc694\uac74\uc744 \ucda9\uc871\ud574\uc57c \ud558\uba70, \uac01 \uc694\uac74\uc740 \uc790\uc138\ud788 \uc124\uba85\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Doanh_nghiep_da_nop_thue_TNDN_theo_quy_dinh\"><\/span><b>\ud68c\uc0ac\ub294 \ubc95\uc801\uc73c\ub85c \uc694\uad6c\ub418\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud588\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ubc95\ub960\uc5d0 \ub530\ub77c \ubc95\uc778 \uc18c\ub4dd\uc138\ub97c \uc804\uc561 \uae30\ud55c \ub0b4\uc5d0 \uc2e0\uace0 \ubc0f \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uacfc\uc138 \ub300\uc0c1 \uc774\uc775\uc744 \uc815\ud655\ud558\uac8c \uacc4\uc0b0\ud558\uace0, \uc62c\ubc14\ub978 \uc138\uc728\uc744 \uc801\uc6a9\ud558\uba70, \uc815\ud574\uc9c4 \uacfc\uc138 \uae30\uac04\uc5d0 \ub0a9\ubd80\ud558\ub294 \uac83\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc138\uae08\uc744 \ubc95\uc801\uc73c\ub85c \ub0a9\ubd80\ud55c \ud6c4\uc5d0\uc57c \uc138\ubb34 \ub2f9\uad6d\uc5d0 \ucd08\uacfc \ub0a9\ubd80 \uc138\uae08\uc5d0 \ub300\ud55c \ud658\uae09\uc744 \uc694\uccad\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"So_thue_nop_thua_khong_co_co_so_tru_vao_ky_sau\"><\/span><b>\ucd08\uacfc \ub0a9\ubd80\ub41c \uc138\uae08\uc740 \ub2e4\uc74c \uacfc\uc138 \uae30\uac04\uc5d0\uc11c \uacf5\uc81c\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09\uc740 \ub0a9\ubd80\ud55c \uc138\uc561\uc744 \ucd08\uacfc\ud558\ub294 \ubd80\ubd84\uc5d0 \ub300\ud574\uc11c\ub9cc \uc801\uc6a9\ub418\uba70, \ub2e4\uc74c \uacfc\uc138 \uae30\uac04\uc758 \uacf5\uc81c\uc5d0 \uc0ac\uc6a9\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uae30\uc5c5\uc740 \ucd08\uacfc \uc138\uc561\uc744 \uba85\ud655\ud788 \uad6c\ubd84\ud558\uc5ec \ub2e4\uc74c \uacfc\uc138 \uae30\uac04\uc73c\ub85c \uc774\uc6d4 \uac00\ub2a5\ud55c \uacf5\uc81c \ud56d\ubaa9\uacfc\uc758 \ud63c\ub3d9\uc744 \ud53c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chung_tu_so_sach_ke_toan_day_du_va_hop_le\"><\/span><b>\ud68c\uacc4 \uc11c\ub958 \ubc0f \uae30\ub85d\uc740 \uc644\uc804\ud558\uace0 \uc720\ud6a8\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \ud68c\uacc4 \uc11c\ub958, \uc1a1\uc7a5, \uc601\uc218\uc99d, \uc7ac\ubb34 \ubcf4\uace0\uc11c \ub4f1\uc740 \ubc95\uc801\uc73c\ub85c \uc644\ubcbd\ud558\uac8c \ubb38\uc11c\ud654\ub418\uc5b4\uc57c \ud558\uba70 \ud68c\uacc4 \uae30\uc900\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \ud22c\uba85\ud55c \uae30\ub85d\uc740 \uc138\ubb34 \ub2f9\uad6d\uc774 \uc138\uae08 \ud658\uae09 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\uace0 \uacb0\uc815\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc11c\ub958\uac00 \ub204\ub77d\ub418\uac70\ub098 \ubd80\uc815\ud655\ud560 \uacbd\uc6b0 \uc138\uae08 \ud658\uae09 \uc694\uccad\uc774 \uc9c0\uc5f0\ub418\uac70\ub098 \uac70\ubd80\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Khong_co_vi_pham_phap_luat_thue_nghiem_trong_trong_3_nam_gan_nhat\"><\/span><b>\uc9c0\ub09c 3\ub144\uac04 \uc2ec\uac01\ud55c \uc138\ubc95 \uc704\ubc18 \uc0ac\ud56d\uc740 \uc5c6\uc5c8\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc138\uae08 \uaddc\uc815\uc744 \uc900\uc218\ud574\uc57c \ud558\uba70, \uc9c0\ub09c 3\ub144 \ub3d9\uc548 \uc911\ub300\ud55c \uc704\ubc18\uc73c\ub85c \ucc98\ubc8c\ubc1b\uc740 \uc801\uc774 \uc5c6\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc911\ub300\ud55c \uc704\ubc18\uc5d0\ub294 \uc138\uae08 \uc0ac\uae30, \uace0\uc758\uc801\uc778 \ub370\uc774\ud130 \ud5c8\uc704 \ubcf4\uace0, \ub610\ub294 \ub9c9\ub300\ud55c \ubc8c\uae08\uc744 \ucd08\ub798\ud558\ub294 \uc138\uae08 \ubbf8\ub0a9 \ub4f1\uc774 \ud3ec\ud568\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ud22c\uba85\ud558\uace0 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uae30\uc5c5\uc5d0 \uc138\uae08 \ud658\uae09\uc774 \uc774\ub8e8\uc5b4\uc9c0\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_hoan_thue_TNDN\"><\/span><b>\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09 \uc2e0\uccad\uc11c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7198\" aria-describedby=\"caption-attachment-7198\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7198\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-hoan-thue-TNDN.jpg\" alt=\"H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf TNDN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-hoan-thue-TNDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-hoan-thue-TNDN-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-hoan-thue-TNDN-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-hoan-thue-TNDN-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-hoan-thue-TNDN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7198\" class=\"wp-caption-text\">\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09 \uc2e0\uccad\uc11c<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc6d0\ud65c\ud55c \ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09 \uc808\ucc28\ub97c \uc704\ud574 \uae30\uc5c5\uc740 \ud68c\ub78c 80\/2021\/TT-BTC \uc81c42\uc870 2\ud56d\uc5d0 \uba85\uc2dc\ub41c \ubc14\uc640 \uac19\uc774 \ub2e4\uc74c \uc11c\ub958\ub97c \ud3ec\ud568\ud55c \uc644\uc804\ud55c \uc138\uae08 \ud658\uae09 \uc2e0\uccad\uc11c\ub97c \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c: \uc774 \ubb38\uc11c\ub294 \uc0ac\uc5c5\uccb4\uac00 \ub0a9\ubd80\ud55c \uc138\uc561\uacfc \uc2e4\uc81c\ub85c \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uc561\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacfc\ub0a9 \uc138\uae08 \ucc98\ub9ac \uc694\uccad\uc11c(\uc591\uc2dd 01\/DNXLNT): \uc0ac\uc5c5 \uc815\ubcf4, \uacfc\ub0a9 \uc138\uae08 \uae08\uc561, \uacfc\uc138 \uae30\uac04, \uc0ac\uc720 \ubc0f \uc815\ud655\uc131 \ubcf4\uc7a5\uc5d0 \ub300\ud55c \ud655\uc57d\uc744 \uba85\ud655\ud558\uac8c \uae30\uc7ac\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\ubd88 \uad00\ub828 \uc11c\ub958: \uc5ec\uae30\uc5d0\ub294 \uc0ac\uc5c5\uccb4\uac00 \uc138\uae08 \ub610\ub294 \uad00\ub828 \ube44\uc6a9\uc744 \ub0a9\ubd80\ud588\uc74c\uc744 \uc99d\uba85\ud558\ub294 \uc1a1\uc7a5, \uc601\uc218\uc99d \ubc0f \uc740\ud589 \uac70\ub798 \uba85\uc138\uc11c\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad00\ub828 \ubcf4\uace0\uc11c \ubc0f \ud68c\uacc4 \uae30\ub85d: \uc138\ubb34 \ub2f9\uad6d\uc758 \uc694\uccad\uc774 \uc788\uc744 \uacbd\uc6b0, \uae30\uc5c5\uc740 \uc138\uae08 \ucd08\uacfc \ub0a9\ubd80\ub97c \uc99d\uba85\ud558\uae30 \uc704\ud574 \uc7ac\ubb34\uc81c\ud45c \ub610\ub294 \ud68c\uacc4 \uae30\ub85d\uc744 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc644\ubcbd\ud558\uace0 \ud22c\uba85\ud55c \uc11c\ub958\ub97c \uc900\ube44\ud558\uba74 \uae30\uc5c5\uc774 \uc138\ubb34 \ub2f9\uad6d\uc73c\ub85c\ubd80\ud130 \uc138\uae08 \ud658\uae09 \uc2b9\uc778\uc744 \uc2e0\uc18d\ud558\uac8c \ubc1b\uc744 \uac00\ub2a5\uc131\uc774 \ub192\uc544\uc9c0\uace0 \uc624\ub958\ub97c \ubc29\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_xu_ly_ho_so_hoan_thue_TNDN\"><\/span><b>\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09 \uc2e0\uccad \ucc98\ub9ac \uc808\ucc28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc2e0\uccad\uc11c\ub97c \uc81c\ucd9c\ud558\uba74 \uc138\ubb34 \ub2f9\uad6d\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc808\ucc28\ub97c \ub530\ub985\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_1_Chuan_bi_ho_so\"><\/span><b>1\ub2e8\uacc4: \uc11c\ub958\ub97c \uc900\ube44\ud558\uc138\uc694\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc2e0\uccad\uc11c\ub294 \uc644\uc804\ud558\uace0 \uc720\ud6a8\ud558\uba70 \uc815\ud574\uc9c4 \ud615\uc2dd\uc5d0 \ub530\ub77c \uc791\uc131\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc2e0\uccad\uc11c\ub97c \uc9c1\uc811 \ub610\ub294 \uc774\uba54\uc77c\uc744 \ud1b5\ud574 \uc81c\ucd9c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuedientu.gdt.gov.vn\/etaxnnt\/Request\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc804\uc790 \ud3ec\ud138<\/span><\/a><span style=\"font-weight: 400;\"> \uc138\ubb34 \ub2f9\uad6d\uc758.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_2_Xac_minh_ho_so\"><\/span><b>2\ub2e8\uacc4: \ud504\ub85c\ud544\uc744 \uc778\uc99d\ud558\uc138\uc694<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uc740 \uc11c\ub958\uc758 \uc801\ubc95\uc131\uacfc \uc644\uc804\uc131\uc744 \ud655\uc778\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e0\uace0\uc11c\uc640 \ub0a9\ubd80 \uc11c\ub958\ub97c \ube44\uad50\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacfc\ub0a9\ub41c \uc138\uae08\uc774 \uc788\ub294\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uc804 \uc138\uae08 \uc2e0\uace0 \uae30\uac04\uacfc \ube44\uad50\ud558\uc5ec \ud574\ub2f9 \uc0ac\uc5c5\uccb4\uac00 \uaddc\uc815\uc744 \uc704\ubc18\ud588\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_3_Ra_quyet_dinh_hoan_thue\"><\/span><b>3\ub2e8\uacc4: \uc138\uae08 \ud658\uae09 \uacb0\uc815\ud558\uae30<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc2e0\uccad\uc774 \uc720\ud6a8\ud55c \uacbd\uc6b0, \uc138\ubb34 \ub2f9\uad6d\uc740 \ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09\uc5d0 \ub300\ud55c \uacb0\uc815\uc744 \ub0b4\ub9ac\uace0 \ud658\uae09\uae08\uc774 \ud68c\uc0ac \uacc4\uc88c\ub85c \uc785\uae08\ub420 \uc2dc\uc810\uc744 \ud68c\uc0ac\uc5d0 \ud1b5\ubcf4\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_giai_quyet_ho_so_hoan_thue_TNDN\"><\/span><b>\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09 \uc2e0\uccad \ucc98\ub9ac \uae30\ud55c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc81c75\uc870\uc5d0 \ub530\ub974\uba74 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx?anchor=dieu_75\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\ubb34\ud589\uc815\ubc95 2019<\/span><\/a><span style=\"font-weight: 400;\"> \uc138\uae08 \ud658\uae09 \uc2e0\uccad \ucc98\ub9ac \uae30\ud55c\uc5d0 \ub300\ud55c \uaddc\uc815\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Doi_voi_ho_so_thuoc_dien_hoan_thue_truoc_kiem_tra_sau\"><\/span><b>\uc0ac\uc804 \ud658\ubd88 \ubc0f \uc0ac\ud6c4 \uac80\uc0ac \ub300\uc0c1 \ud30c\uc77c\uc758 \uacbd\uc6b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34\ub2f9\uad6d\uc5d0 \uc138\uae08\ud658\uae09 \uc11c\ub958\ub97c \uc81c\ucd9c\ud55c \ud6c4, \uc138\uae08\ud658\uae09 \uc11c\ub958\uac00 \ud658\uae09 \ub300\uc0c1 \ubc0f \uc0ac\ub840\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uac70\ub098 \uc138\ubb34\ub2f9\uad6d\uc774 \ud310\ub2e8\ud558\uae30\uc5d0 \ucda9\ubd84\ud55c \uc815\ubcf4\ub97c \ud3ec\ud568\ud558\uc9c0 \uc54a\ub294 \uacbd\uc6b0, \uc138\ubb34\ub2f9\uad6d\uc740 \uc644\uc804\ud55c \uc138\uae08\ud658\uae09 \uc11c\ub958\ub97c \uc811\uc218\ud55c \ub0a0\ub85c\ubd80\ud130 3\uc601\uc5c5\uc77c \uc774\ub0b4\uc5d0 \ub0a9\uc138\uc790\uc5d0\uac8c \ud1b5\uc9c0\uc11c\ub97c \ubc1c\uc1a1\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc138\uae08 \ud658\uae09 \uc11c\ub958\uac00 \uc138\uae08 \ud658\uae09 \uc870\uac74\uc744 \ucda9\uc871\ud558\ub294 \uacbd\uc6b0, \uc138\ubb34 \ub2f9\uad6d\uc740 \uc644\uc804\ud55c \uc138\uae08 \ud658\uae09 \uc11c\ub958\ub97c \uc811\uc218\ud55c \ub0a0\ub85c\ubd80\ud130 \ucd5c\ub300 6\uc601\uc5c5\uc77c \uc774\ub0b4\uc5d0 \uc138\uae08 \ud658\uae09 \uacb0\uc815\uc744 \ub0b4\ub824\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Doi_voi_ho_so_thuoc_dien_kiem_tra_truoc_hoan_thue_sau\"><\/span><b>\uc0ac\uc804 \uac80\uc0ac \ub300\uc0c1 \ud30c\uc77c\uc758 \uacbd\uc6b0, \ud658\ubd88 \ud6c4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34\ub2f9\uad6d\uc740 \ub0a9\uc138\uc790\uc758 \ubcf8\uc0ac\uc5d0\uc11c \uc870\uc0ac\ub97c \uc2e4\uc2dc\ud558\uace0, \uc644\uc804\ud55c \uc138\uae08\ud658\uae09 \uc11c\ub958\ub97c \uc811\uc218\ud55c \ub0a0\ub85c\ubd80\ud130 \ucd5c\ub300 40\uc77c \uc774\ub0b4\uc5d0 \uc138\uae08\ud658\uae09 \uacb0\uc815\uc744 \ub0b4\ub824\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_luu_y_khi_thuc_hien_hoan_thue_TNDN\"><\/span><b>\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09\uc744 \uc2e0\uccad\ud560 \ub54c \uc720\uc758\ud574\uc57c \ud560 \uc0ac\ud56d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09 \uc808\ucc28\uac00 \uc2e0\uc18d\ud558\uace0 \uc548\uc804\ud558\uba70 \ubc95\ub960\uc5d0 \ub530\ub77c \uc9c4\ud589\ub418\ub3c4\ub85d \ud558\ub824\uba74 \uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc911\uc694\ud55c \uc0ac\ud56d\uc5d0 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc11c\ub958\uc758 \uc644\uc804\uc131\uacfc \uc720\ud6a8\uc131\uc744 \ud655\uc778\ud558\uc2ed\uc2dc\uc624. \ubaa8\ub4e0 \uc1a1\uc7a5, \uc601\uc218\uc99d, \uc9c0\uae09 \uc99d\ube59\uc11c\ub958 \ubc0f \ud68c\uacc4 \uae30\ub85d\uc740 \uc815\ud655\ud558\uace0 \uc644\uc804\ud558\uba70 \ubc95\uc801\uc73c\ub85c \uc720\ud6a8\ud55c \uc11c\ub958\uc5ec\uc57c \ud569\ub2c8\ub2e4. \uc11c\ub958\ub97c \ud45c\uc900\ud654\ud558\uba74 \uc138\ubb34 \ub2f9\uad6d\uc758 \uac80\uc99d\uc774 \uc6a9\uc774\ud574\uc838 \uc11c\ub958 \ubc18\ub824 \ub610\ub294 \ucd94\uac00 \uc815\ubcf4 \uc694\uccad \ubc18\ubcf5 \ubc1c\uc0dd \uc704\ud5d8\uc744 \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uc758 \uc54c\ub9bc\uc744 \uc8fc\uc2dc\ud558\uc2ed\uc2dc\uc624: \uc138\uae08 \ud658\uae09 \uc808\ucc28 \uc911\uc5d0 \uc138\ubb34 \ub2f9\uad6d\uc740 \uc0ac\uc5c5\uccb4\uc5d0 \ucd94\uac00 \uc11c\ub958, \uc124\uba85 \ub610\ub294 \uae30\ub85d \uc218\uc815\uc744 \uc694\uccad\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc54c\ub9bc\uc744 \uba74\ubc00\ud788 \ubaa8\ub2c8\ud130\ub9c1\ud558\uba74 \uc0ac\uc5c5\uccb4\ub294 \uc2e0\uc18d\ud558\uac8c \ub300\uc751\ud558\uc5ec \uae30\ud55c\uc744 \ub193\uce58\uac70\ub098 \uc138\uae08 \ud658\uae09\uc774 \uc9c0\uc5f0\ub418\ub294 \uac83\uc744 \ubc29\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd5c\uc2e0 \uc815\ucc45 \ubc0f \uaddc\uc815\uc744 \uc219\uc9c0\ud558\uc138\uc694. 2025\ub144\uc5d0\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0 \uc808\ucc28 \ubc0f \uc778\uc13c\ud2f0\ube0c\uc5d0 \uc77c\ubd80 \ubcc0\uacbd \uc0ac\ud56d\uc774 \uc788\uc744 \uc608\uc815\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc815\ud655\ud55c \uc11c\ub958 \uc900\ube44, \uc138\uae08 \ud658\uae09 \ucc98\ub9ac \uc2dc\uac04 \ucd5c\uc801\ud654, \uadf8\ub9ac\uace0 \ubc95\uaddc \uc900\uc218\ub97c \uc704\ud574 \uc774\ub7ec\ud55c \uaddc\uc815\uc744 \uc219\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4. \ub610\ud55c, \uc774\ub7ec\ud55c \ubcc0\uacbd \uc0ac\ud56d\uc744 \uc9c0\uc18d\uc801\uc73c\ub85c \ud30c\uc545\ud558\uba74 \uae30\uc5c5\uc740 \ud569\ubc95\uc801\uc778 \uc138\uae08 \uc778\uc13c\ud2f0\ube0c\ub97c \ud65c\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ubb38\uc11c \ud45c\uc900\ud654, \uc138\ubb34 \ub2f9\uad6d \ud1b5\uc9c0 \uc0ac\ud56d \ubaa8\ub2c8\ud130\ub9c1, \ucd5c\uc2e0 \uc815\ucc45\uc5d0 \ub300\ud55c \uc815\ubcf4 \uc720\uc9c0 \ub4f1\uc740 \uc6d0\ud65c\ud558\uace0 \uc2e0\uc18d\ud558\uba70 \ud22c\uba85\ud55c \uae30\uc5c5 \uc18c\ub4dd\uc138 \ud658\uae09 \uc808\ucc28\ub97c \ubcf4\uc7a5\ud558\ub294 \ub370 \ud544\uc218\uc801\uc778 \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_loi_pho_bien_trong_qua_trinh_hoan_thue_TNDN\"><\/span><b>\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09 \uacfc\uc815\uc5d0\uc11c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09 \uc808\ucc28\ub294 \uc11c\ub958 \ubc0f \uc808\ucc28\uc0c1\uc758 \uc77c\ubc18\uc801\uc778 \uc624\ub958\ub85c \uc778\ud574 \uc9c0\uc5f0\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc624\ub958\ub97c \uc774\ud574\ud558\uace0 \ubc29\uc9c0\ud558\ub294 \ubc29\ubc95\uc744 \uc54c\uba74 \uae30\uc5c5\uc740 \ud658\uae09 \ucc98\ub9ac \uc2dc\uac04\uc744 \ub2e8\ucd95\ud558\uace0 \uc138\ubb34 \ub2f9\uad6d\uacfc\uc758 \ub9c8\ucc30 \uc704\ud5d8\uc744 \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ud310\uc790:<\/b><span style=\"font-weight: 400;\"> \ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09 \uc2e0\uccad \uc2dc \ud754\ud788 \uc800\uc9c0\ub974\ub294 \uc2e4\uc218.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc624\ub958<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc138\ubd80 \uc0ac\ud56d<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc99d\ube59 \uc11c\ub958\uac00 \ub204\ub77d\ub41c \uc0c1\ud0dc\ub85c \uc11c\ub958\ub97c \uc81c\ucd9c\ud588\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc774 \uc2e0\uccad\uc11c\ub97c \uc81c\ucd9c\ud558\uc9c0\ub9cc \uad00\ub828 \uc1a1\uc7a5, \uc601\uc218\uc99d, \uc9c0\ubd88 \uc99d\ube59 \uc11c\ub958 \ub610\ub294 \ud68c\uacc4 \ubcf4\uace0\uc11c\uac00 \ubd80\uc871\ud55c \uacbd\uc6b0\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc798\ubabb\ub41c \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638 \ub610\ub294 \uc0ac\uc5c5\uc790 \uc815\ubcf4<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638, \uc0ac\uc5c5\uccb4 \uc774\ub984 \ub610\ub294 \uc8fc\uc18c\uc5d0 \uc624\ub958\uac00 \uc788\ub294 \uacbd\uc6b0 \uc2e0\uccad\uc774 \uac70\ubd80\ub418\uac70\ub098 \uc218\uc815 \uc694\uccad\uc774 \uac70\ubd80\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uacfc\uc138 \uae30\uac04\uc758 \uc624\ub958<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc608\ub97c \ub4e4\uc5b4 \ud68c\uacc4\uc5f0\ub3c4\ub098 \uc815\uc0b0 \uae30\uac04\uc744 \uc798\ubabb \uae30\uc7ac\ud558\ub294 \ub4f1 \uacfc\uc138 \uae30\uac04\uc744 \uc798\ubabb \uc2e0\uace0\ud558\ub294 \uacbd\uc6b0.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uc758 \uc54c\ub9bc\uc744 \ud655\uc778\ud558\uc9c0 \uc54a\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc2e0\uccad\uc11c\ub97c \uc81c\ucd9c\ud55c \ud6c4 \ucd94\uac00 \uc11c\ub958 \ub610\ub294 \uc124\uba85 \uc694\uccad\uc744 \ub193\uce58\uba74 \uc138\uae08 \ud658\uae09\uc774 \uc9c0\uc5f0\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc624\ub958\ub97c \ud30c\uc545\ud558\uace0 \uc801\uc808\ud55c \uc608\ubc29 \uc870\uce58\ub97c \ucde8\ud558\uba74 \uae30\uc5c5\uc740 \ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09\uc744 \uc2e0\uc18d\ud558\uace0 \uc815\ud655\ud558\uac8c, \uadf8\ub9ac\uace0 \ubc95\ub960\uc744 \uc644\ubcbd\ud558\uac8c \uc900\uc218\ud558\uba70 \ucc98\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc11c\ub958\ub97c \uaf3c\uaf3c\ud788 \uac80\ud1a0\ud558\uace0, \uc99d\ube59 \uc790\ub8cc\ub97c \ud655\uc778\ud558\uace0, \uacfc\uc138 \uae30\uac04\uc744 \uc815\ud655\ud558\uac8c \ud310\ub2e8\ud558\uace0, \uc138\ubb34 \ub2f9\uad6d\uc758 \ud1b5\uc9c0 \uc0ac\ud56d\uc744 \ubaa8\ub2c8\ud130\ub9c1\ud558\ub294 \uac83\uc740 \uc6d0\ud65c\ud55c \ud658\uae09 \uc808\ucc28\ub97c \ubcf4\uc7a5\ud558\ub294 \ub370 \ud544\uc218\uc801\uc778 \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09 \uc808\ucc28\uac00 \ucd5c\ub300\ud55c \uc6d0\ud65c\ud558\uace0 \uc2e0\uc18d\ud558\uba70 \ud6a8\uc728\uc801\uc73c\ub85c \uc9c4\ud589\ub420 \uc218 \uc788\ub3c4\ub85d \uc9c0\uae08 \ubc14\ub85c \uae30\ub85d\uc744 \uac80\ud1a0\ud558\uace0 \ud544\uc694\ud55c \uc11c\ub958\ub97c \uc900\ube44\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc644\uc804\ud558\uace0 \ud22c\uba85\ud558\uba70 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294 \ud68c\uacc4 \uae30\ub85d\uc744 \uc720\uc9c0\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09 \uc2e0\uccad \uc2dc \uc624\ub958 \ubc1c\uc0dd \uc704\ud5d8\uc744 \uc904\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc218\uc785, \uc9c0\ucd9c \ubc0f \uc7ac\ubb34 \uac70\ub798\ub97c \uc815\ud655\ud558\uac8c \uae30\ub85d\ud568\uc73c\ub85c\uc368 \uc138\ubb34 \ub2f9\uad6d\uc740 \uae30\ub85d\uc744 \uc27d\uac8c \uac80\uc99d\ud558\uace0, \uc870\uc0ac \uc2dc\uac04\uc744 \ub2e8\ucd95\ud558\uba70, \uc138\uae08 \ud658\uae09 \uacb0\uc815\uc744 \ub0b4\ub9b4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09 \uc808\ucc28\ub294 \uae30\uc5c5\uc774 \ud604\uae08 \ud750\ub984\uc744 \ucd5c\uc801\ud654\ud558\uace0 \uc7ac\ubb34 \uad00\ub9ac \ud6a8\uc728\uc131\uc744 \ub192\uc774\uba70 \ubc95\ub960\uc744 \uc900\uc218\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uc815\ub2f9\ud55c \uad8c\ub9ac\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc644\ubcbd\ud558\uace0 \uc720\ud6a8\ud55c \uc11c\ub958\ub97c \uc900\ube44\ud558\uace0 \uc808\ucc28\ub97c \uc900\uc218\ud568\uc73c\ub85c\uc368 \uc138\uae08 \ud658\uae09 \uc18c\uc694 \uc2dc\uac04\uc744 \ub2e8\ucd95\ud558\uace0 \uc624\ub958\ub97c \ubc29\uc9c0\ud558\uba70 \uc138\ubb34 \ub2f9\uad6d\uc73c\ub85c\ubd80\ud130\uc758 \uc704\ud5d8\uc744 \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4<\/b><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><b> MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c<\/b><\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c \/ Zalo: 0903 963 163<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p>\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c<\/a>\u00a0\u2013 MAN(Master Accountant Network)\uc758 \ucc3d\ub9bd\uc790 \uacb8 CEO, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"text-align: right;\"><em><strong>\ud3b8\uc9d1\uc790 MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c<\/strong><\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>\ubc95\uc778 \uc18c\ub4dd\uc138 \ud658\uae09\uc740 \uae30\uc5c5\uc774 \ud604\uae08 \ud750\ub984\uc744 \ucd5c\uc801\ud654\ud558\uace0 \uc7ac\ubb34 \uad00\ub9ac \ud6a8\uc728\uc131\uc744 \ud5a5\uc0c1\uc2dc\ud0ac \uc218 \uc788\ub294 \uae30\ud68c\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \ud68c\ub78c 80\/2021\/TT-BTC\uc5d0 \ub530\ub974\uba74, \uae30\uc5c5\uc740 \ub2e4\uc74c \uc870\uac74\uc744 \ucda9\uc871\ud558\ub294 \uacbd\uc6b0\uc5d0\ub9cc \ud658\uae09\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubc95\uc778 \uc18c\ub4dd\uc138\ub97c \uc815\ud655\ud558\uac8c \uc2e0\uace0\ud558\uace0 \ub0a9\ubd80\ud588\uc5b4\uc57c \ud558\uba70, \ucd08\uacfc \ub0a9\ubd80\ub41c \uc138\uc561\uc774 \ub2e4\ub978 \uc6a9\ub3c4\ub85c \uc0ac\uc6a9\ub418\uc9c0 \uc54a\uc558\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>","protected":false},"author":3,"featured_media":7195,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[13,14],"tags":[],"class_list":["post-5875","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc","category-ke-toan-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5875","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\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=5875"}],"version-history":[{"count":7,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5875\/revisions"}],"predecessor-version":[{"id":7199,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5875\/revisions\/7199"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7195"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=5875"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=5875"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=5875"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}