{"id":7680,"date":"2026-03-04T20:54:15","date_gmt":"2026-03-05T03:54:15","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7680"},"modified":"2026-03-10T01:53:34","modified_gmt":"2026-03-10T08:53:34","slug":"huong-dan-tam-nop-thue-tndn","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-tam-nop-thue-tndn\/","title":{"rendered":"\ubc95\uc778 \uc18c\ub4dd\uc138 \uc7a0\uc815 \ub0a9\ubd80 \uc548\ub0b4: \ucd5c\uc2e0 \uaddc\uc815 \ubc0f \uc808\ucc28."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Trong l\u1ed9 tr\u00ecnh c\u1ea3i c\u00e1ch h\u1ec7 th\u1ed1ng thu\u1ebf Vi\u1ec7t Nam, n\u0103m 2026 \u0111\u00e1nh d\u1ea5u c\u1ed9t m\u1ed1c quan tr\u1ecdng khi c\u00e1c doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) s\u1ed1 67\/2025\/QH15. M\u1ed9t trong nh\u1eefng nghi\u1ec7p v\u1ee5 quan tr\u1ecdng nh\u1ea5t m\u00e0 k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng ch\u00ednh l\u00e0 vi\u1ec7c t\u1ea1m n\u1ed9p thu\u1ebf TNDN. Vi\u1ec7c hi\u1ec3u sai quy \u0111\u1ecbnh ho\u1eb7c t\u00ednh to\u00e1n thi\u1ebfu h\u1ee5t kh\u00f4ng ch\u1ec9 g\u00e2y r\u1ee7i ro v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd m\u00e0 c\u00f2n d\u1eabn \u0111\u1ebfn c\u00e1c kho\u1ea3n ti\u1ec1n ch\u1eadm n\u1ed9p kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p h\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n t\u1eeb c\u0103n c\u1ee9 ph\u00e1p l\u00fd, c\u00e1ch t\u00ednh thu\u1ebf su\u1ea5t m\u1edbi theo quy m\u00f4 doanh nghi\u1ec7p, \u0111\u1ebfn quy tr\u00ecnh n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed chi ti\u1ebft nh\u1ea5t cho n\u0103m 2026, \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 t\u1ea1m n\u1ed9p thu\u1ebf TNDN m\u1edbi nh\u1ea5t.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-tam-nop-thue-tndn\/#Quy_dinh_phap_ly_ve_tam_nop_thue_TNDN_cua_nam_2026\" >Quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 t\u1ea1m n\u1ed9p thu\u1ebf TNDN c\u1ee7a n\u0103m 2026<\/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\/huong-dan-tam-nop-thue-tndn\/#Nguyen_tac_%E2%80%9CTu_tinh_tu_nop%E2%80%9D_trong_tam_nop_thue_TNDN\" >Nguy\u00ean t\u1eafc &#8220;T\u1ef1 t\u00ednh, t\u1ef1 n\u1ed9p&#8221; trong t\u1ea1m n\u1ed9p thu\u1ebf TNDN<\/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\/huong-dan-tam-nop-thue-tndn\/#Quy_dinh_ve_ty_le_80_%E2%80%93_Diem_mau_chot_khi_tam_nop_thue_TNDN_80\" >Quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 l\u1ec7 80% &#8211; \u0110i\u1ec3m m\u1ea5u ch\u1ed1t khi t\u1ea1m n\u1ed9p thu\u1ebf TNDN 80<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-tam-nop-thue-tndn\/#Tam_nop_thue_TNDN_la_gi\" >T\u1ea1m n\u1ed9p thu\u1ebf TNDN l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-tam-nop-thue-tndn\/#Y_nghia_cua_viec_tam_nop_thue_TNDN\" >\u00dd ngh\u0129a c\u1ee7a vi\u1ec7c t\u1ea1m n\u1ed9p thu\u1ebf TNDN<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-tam-nop-thue-tndn\/#Cap_nhat_doi_tuong_va_thue_suat_ap_dung_moi_nhat_trong_nam_2026\" >C\u1eadp nh\u1eadt \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng m\u1edbi nh\u1ea5t trong n\u0103m 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-tam-nop-thue-tndn\/#Cac_khoan_thu_nhap_duoc_uu_dai_va_mien_thue_bo_sung\" >C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u00e0 mi\u1ec5n thu\u1ebf b\u1ed5 sung<\/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\/huong-dan-tam-nop-thue-tndn\/#Huong_dan_cach_tinh_thue_TNDN_tam_tinh_quy_chi_tiet\" >H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf TNDN t\u1ea1m t\u00ednh qu\u00fd chi ti\u1ebft<\/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\/huong-dan-tam-nop-thue-tndn\/#Cong_thuc_tinh_tam_nop_thue_TNDN\" >C\u00f4ng th\u1ee9c t\u00ednh t\u1ea1m n\u1ed9p thu\u1ebf TNDN<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-tam-nop-thue-tndn\/#Lich_tam_nop_thue_TNDN_chi_tiet_nam_2026\" >L\u1ecbch t\u1ea1m n\u1ed9p thu\u1ebf TNDN chi ti\u1ebft n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-tam-nop-thue-tndn\/#Quy_trinh_nop_tam_thue_TNDN\" >Quy tr\u00ecnh n\u1ed9p t\u1ea1m 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-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-tam-nop-thue-tndn\/#Buoc_1_%E2%80%93_Chuan_bi_ho_so_va_lap_to_khai_thue\" >B\u01b0\u1edbc 1 &#8211; Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 l\u1eadp t\u1edd khai thu\u1ebf<\/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\/huong-dan-tam-nop-thue-tndn\/#Buoc_2_%E2%80%93_Gui_to_khai_qua_cong_Thue_dien_tu\" >B\u01b0\u1edbc 2 &#8211; G\u1eedi t\u1edd khai qua c\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-tam-nop-thue-tndn\/#Buoc_3_%E2%80%93_Kiem_tra_giay_nop_tien_thue\" >B\u01b0\u1edbc 3 &#8211; Ki\u1ec3m tra gi\u1ea5y n\u1ed9p ti\u1ec1n thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-tam-nop-thue-tndn\/#Buoc_4_%E2%80%93_Thuc_hien_nop_tien_vao_ngan_sach_Nha_nuoc\" >B\u01b0\u1edbc 4 &#8211; Th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-tam-nop-thue-tndn\/#Huong_dan_nop_thue_TNDN_tam_tinh_qua_cong_Thue_dien_tu\" >H\u01b0\u1edbng d\u1eabn n\u1ed9p thu\u1ebf TNDN t\u1ea1m t\u00ednh qua c\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-tam-nop-thue-tndn\/#Xu_ly_vi_pham_va_rui_ro_cham_nop_thue_TNDN\" >X\u1eed l\u00fd vi ph\u1ea1m v\u00e0 r\u1ee7i ro ch\u1eadm n\u1ed9p thu\u1ebf TNDN<\/a><\/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\/huong-dan-tam-nop-thue-tndn\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-tam-nop-thue-tndn\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><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\/huong-dan-tam-nop-thue-tndn\/#Cau_hoi_thuong_gap_ve_tam_nop_thue_TNDN\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u1ea1m n\u1ed9p 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-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-tam-nop-thue-tndn\/#Tam_nop_thue_TNDN_bao_nhieu_phan_tram_la_an_toan_nhat\" >T\u1ea1m n\u1ed9p thu\u1ebf TNDN bao nhi\u00eau ph\u1ea7n tr\u0103m l\u00e0 an to\u00e0n nh\u1ea5t?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-tam-nop-thue-tndn\/#Doanh_nghiep_lo_co_phai_nop_thue_TNDN_tam_tinh_khong\" >Doanh nghi\u1ec7p l\u1ed7 c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN t\u1ea1m t\u00ednh kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-tam-nop-thue-tndn\/#Khong_nop_thue_TNDN_Quy_I_den_Quy_II_nop_bu_co_bi_phat_khong\" >Kh\u00f4ng n\u1ed9p thu\u1ebf TNDN Qu\u00fd I, \u0111\u1ebfn Qu\u00fd II n\u1ed9p b\u00f9 c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_phap_ly_ve_tam_nop_thue_TNDN_cua_nam_2026\"><\/span><b>Quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 t\u1ea1m n\u1ed9p thu\u1ebf TNDN c\u1ee7a n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang nghi\u1ec7p v\u1ee5 t\u1ea1m n\u1ed9p thu\u1ebf TNDN, doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c sau \u0111\u00e2y:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/a>: Quy \u0111\u1ecbnh chung v\u1ec1 ngh\u0129a v\u1ee5 khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf, n\u1ec1n t\u1ea3ng cho m\u1ecdi ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n \u0111\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Thue-thu-nhap-doanh-nghiep-2025-so-67-2025-QH15-580594.aspx\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15<\/a>: \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n c\u1ed1t l\u00f5i v\u1eeba c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb cu\u1ed1i n\u0103m 2025, thay \u0111\u1ed5i c\u0103n b\u1ea3n v\u1ec1 m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 si\u00eau nh\u1ecf, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 ti\u1ec1n t\u1ea1m n\u1ed9p thu\u1ebf TNDN h\u00e0ng qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-91-2022-ND-CP-sua-doi-Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-516302.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 91\/2022\/N\u0110-CP:<\/a> S\u1eeda \u0111\u1ed5i b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, quy \u0111\u1ecbnh kh\u1eaft khe v\u1ec1 t\u1ef7 l\u1ec7 t\u1ea1m n\u1ed9p thu\u1ebf TNDN 04 qu\u00fd \u0111\u1ec3 tr\u00e1nh vi\u1ec7c doanh nghi\u1ec7p chi\u1ebfm d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_%E2%80%9CTu_tinh_tu_nop%E2%80%9D_trong_tam_nop_thue_TNDN\"><\/span><b>Nguy\u00ean t\u1eafc &#8220;T\u1ef1 t\u00ednh, t\u1ef1 n\u1ed9p&#8221; trong t\u1ea1m n\u1ed9p thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1eeb n\u0103m 2021 \u0111\u1ebfn nay, c\u01a1 quan thu\u1ebf \u0111\u00e3 b\u00e3i b\u1ecf vi\u1ec7c n\u1ed9p t\u1edd khai thu\u1ebf TNDN t\u1ea1m t\u00ednh h\u00e0ng qu\u00fd. Theo \u0111\u00f3, doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u1ef1c t\u1ebf trong qu\u00fd \u0111\u1ec3 t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p. Doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n l\u1eadp gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc m\u00e0 kh\u00f4ng c\u1ea7n n\u1ed9p b\u1ea5t k\u1ef3 t\u1edd khai gi\u1ea5y hay t\u1edd khai \u0111i\u1ec7n t\u1eed n\u00e0o cho c\u00e1c k\u1ef3 t\u1ea1m n\u1ed9p thu\u1ebf TNDN qu\u00fd 1, 2, 3 v\u00e0 4. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u1eaft gi\u1ea3m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh nh\u01b0ng l\u1ea1i t\u0103ng tr\u00e1ch nhi\u1ec7m t\u1ef1 gi\u00e1c v\u00e0 ch\u00ednh x\u00e1c cho k\u1ebf to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_ty_le_80_%E2%80%93_Diem_mau_chot_khi_tam_nop_thue_TNDN_80\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 l\u1ec7 80% &#8211; \u0110i\u1ec3m m\u1ea5u ch\u1ed1t khi t\u1ea1m n\u1ed9p thu\u1ebf TNDN 80<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 91\/2022\/N\u0110-CP, t\u1ed5ng s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 04 qu\u00fd trong n\u0103m kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 80% s\u1ed1 thu\u1ebf TNDN th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m. \u0110\u00e2y l\u00e0 n\u1ed9i dung quan tr\u1ecdng doanh nghi\u1ec7p c\u1ea7n h\u1ebft s\u1ee9c l\u01b0u \u00fd.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p n\u1ed9p thi\u1ebfu so v\u1edbi m\u1ee9c 80% n\u00e0y, ph\u1ea7n ch\u00eanh l\u1ec7ch thi\u1ebfu s\u1ebd b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf TNDN qu\u00fd 4.<\/span><\/p>\n<p><b>V\u00ed d\u1ee5: <\/b><span style=\"font-weight: 400;\">N\u1ebfu quy\u1ebft to\u00e1n n\u0103m doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p 1 t\u1ef7 \u0111\u1ed3ng, th\u00ec t\u1ed5ng 4 qu\u00fd \u0111\u00e3 n\u1ed9p t\u1ed1i thi\u1ec3u ph\u1ea3i l\u00e0 800 tri\u1ec7u \u0111\u1ed3ng. N\u1ebfu ch\u1ec9 n\u1ed9p 700 tri\u1ec7u, doanh nghi\u1ec7p s\u1ebd b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p tr\u00ean 100 tri\u1ec7u ch\u00eanh l\u1ec7ch.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tam_nop_thue_TNDN_la_gi\"><\/span><b>T\u1ea1m n\u1ed9p thu\u1ebf TNDN l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u1ea1m n\u1ed9p thu\u1ebf TNDN l\u00e0 vi\u1ec7c doanh nghi\u1ec7p n\u1ed9p tr\u01b0\u1edbc m\u1ed9t ph\u1ea7n thu\u1ebf TNDN d\u1ef1 ki\u1ebfn trong k\u1ef3 t\u00ednh thu\u1ebf theo qu\u00fd d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 kinh doanh t\u1ea1m t\u00ednh. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m, gi\u00fap \u0111\u1ea3m b\u1ea3o ngu\u1ed3n thu ng\u00e2n s\u00e1ch \u0111\u1ec1u \u0111\u1eb7n v\u00e0 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 55 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2019, doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u1ea1m n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh. Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng nh\u1eb1m h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng d\u1ed3n ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0o cu\u1ed1i n\u0103m, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o vi\u1ec7c thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc di\u1ec5n ra li\u00ean t\u1ee5c v\u00e0 minh b\u1ea1ch.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Y_nghia_cua_viec_tam_nop_thue_TNDN\"><\/span><b>\u00dd ngh\u0129a c\u1ee7a vi\u1ec7c t\u1ea1m n\u1ed9p thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1ea1m n\u1ed9p thu\u1ebf TNDN c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u1ea3 c\u01a1 quan thu\u1ebf v\u00e0 doanh nghi\u1ec7p. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf: T\u1ea1m n\u1ed9p thu\u1ebf gi\u00fap ngu\u1ed3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c duy tr\u00ec \u1ed5n \u0111\u1ecbnh theo t\u1eebng qu\u00fd thay v\u00ec t\u1eadp trung v\u00e0o th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m. \u0110i\u1ec1u n\u00e0y g\u00f3p ph\u1ea7n n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 gi\u1ea3m nguy c\u01a1 th\u1ea5t thu ng\u00e2n s\u00e1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p: Ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u01b0\u1ee3c chia nh\u1ecf theo t\u1eebng k\u1ef3 n\u00ean doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i ch\u1ecbu \u00e1p l\u1ef1c t\u00e0i ch\u00ednh l\u1edbn khi \u0111\u1ebfn k\u1ef3 quy\u1ebft to\u00e1n n\u0103m. Nh\u1edd \u0111\u00f3, vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh, qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n v\u00e0 d\u1ef1 b\u00e1o chi ph\u00ed thu\u1ebf tr\u1edf n\u00ean ch\u1ee7 \u0111\u1ed9ng v\u00e0 hi\u1ec7u qu\u1ea3 h\u01a1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, khi th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0 m\u1ee9c t\u1ea1m n\u1ed9p theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u00f2n tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ti\u1ec1n ch\u1eadm n\u1ed9p ho\u1eb7c r\u1ee7i ro x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, g\u00f3p ph\u1ea7n duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng kinh doanh \u1ed5n \u0111\u1ecbnh.<\/span><\/p>\n<p><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> Gi\u1ea3 s\u1eed C\u00f4ng ty B c\u00f3 t\u00ecnh h\u00ecnh kinh doanh trong Qu\u00fd I\/2025 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu b\u00e1n h\u00e0ng: 1.2 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed h\u1ee3p l\u1ec7 \u0111\u01b0\u1ee3c tr\u1eeb: 850 tri\u1ec7u \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t thu\u1ebf TNDN \u00e1p d\u1ee5ng: 20%<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf = 1,2 t\u1ef7 &#8211; 850 tri\u1ec7u = 350 tri\u1ec7u \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN t\u1ea1m n\u1ed9p = 350 tri\u1ec7u \u00d7 20% = 70 tri\u1ec7u \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 70 tri\u1ec7u \u0111\u1ed3ng tr\u01b0\u1edbc 30\/04\/2025 cho c\u01a1 quan thu\u1ebf. Vi\u1ec7c n\u1ed9p \u0111\u00fang h\u1ea1n kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t t\u1ed1t ngh\u0129a v\u1ee5 thu\u1ebf trong su\u1ed1t n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cap_nhat_doi_tuong_va_thue_suat_ap_dung_moi_nhat_trong_nam_2026\"><\/span><b>C\u1eadp nh\u1eadt \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng m\u1edbi nh\u1ea5t trong n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo Lu\u1eadt Thu\u1ebf TNDN m\u1edbi nh\u1ea5t, m\u1ee9c thu\u1ebf su\u1ea5t kh\u00f4ng c\u00f2n c\u00e0o b\u1eb1ng 20% cho t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p m\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p linh ho\u1ea1t:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> C\u1eadp nh\u1eadt \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng m\u1edbi nh\u1ea5t.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ed5ng doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1<\/b><\/td>\n<td style=\"text-align: center;\"><b>Thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ghi ch\u00fa<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p si\u00eau nh\u1ecf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 3 t\u1ef7 VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho h\u1ed9 kinh doanh chuy\u1ec3n \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u1ecf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 3 \u0111\u1ebfn 50 t\u1ef7 VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1ee9c thu\u1ebf su\u1ea5t h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p l\u1edbn<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ean 50 t\u1ef7 VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1eef nguy\u00ean m\u1ee9c ph\u1ed5 th\u00f4ng nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp trong n\u0103m 2026, thu\u1ebf su\u1ea5t khi th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p thu\u1ebf TNDN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean m\u1ee9c doanh thu d\u1ef1 to\u00e1n ho\u1eb7c doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh c\u1ee7a qu\u00fd \u0111\u00f3 quy \u0111\u1ed5i ra n\u0103m.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 Nh\u1eadn T\u01b0 V\u1ea5n <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_khoan_thu_nhap_duoc_uu_dai_va_mien_thue_bo_sung\"><\/span><b>C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u00e0 mi\u1ec5n thu\u1ebf b\u1ed5 sung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Trong xu th\u1ebf kinh t\u1ebf xanh v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1, n\u0103m 2026 Nh\u00e0 n\u01b0\u1edbc khuy\u1ebfn kh\u00edch c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u1ec1n v\u1eefng. Doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf \u01b0u \u0111\u00e3i (c\u00f3 th\u1ec3 ch\u1ec9 10%) ho\u1eb7c mi\u1ec5n thu\u1ebf khi t\u00ednh to\u00e1n t\u1ea1m n\u1ed9p thu\u1ebf TNDN:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00edn ch\u1ec9 carbon l\u1ea7n \u0111\u1ea7u nh\u1eb1m th\u00fac \u0111\u1ea9y Net Zero.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb c\u00e1c d\u1ef1 \u00e1n n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o m\u1edbi \u0111i v\u00e0o v\u1eadn h\u00e0nh theo Quy ho\u1ea1ch \u0111i\u1ec7n VIII.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p khoa h\u1ecdc c\u00f4ng ngh\u1ec7 ph\u00e1t sinh t\u1eeb s\u1ea3n ph\u1ea9m h\u00ecnh th\u00e0nh t\u1eeb k\u1ebft qu\u1ea3 nghi\u00ean c\u1ee9u \u0111\u01b0\u1ee3c c\u1ea5p b\u1eb1ng s\u00e1ng ch\u1ebf.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_cach_tinh_thue_TNDN_tam_tinh_quy_chi_tiet\"><\/span><b>H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf TNDN t\u1ea1m t\u00ednh qu\u00fd chi ti\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c t\u00ednh to\u00e1n s\u1ed1 ti\u1ec1n t\u1ea1m n\u1ed9p thu\u1ebf TNDN h\u00e0ng qu\u00fd c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u1ea9n tr\u1ecdng d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_tam_nop_thue_TNDN\"><\/span><b>C\u00f4ng th\u1ee9c t\u00ednh t\u1ea1m n\u1ed9p thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9, Kho\u1ea3n 1, \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC, c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh qu\u00fd nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>Thu\u1ebf TNDN t\u1ea1m n\u1ed9p = Thu nh\u1eadp ch\u1ecbu thu\u1ebf &#8211; (Thu nh\u1eadp mi\u1ec5n thu\u1ebf +C\u00e1c kho\u1ea3n l\u1ed7 k\u1ebft chuy\u1ec3n<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Trong \u0111\u00f3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf: B\u1eb1ng doanh thu th\u1ef1c t\u1ebf tr\u1eeb \u0111i c\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. K\u1ebf to\u00e1n c\u1ea7n r\u00e0 so\u00e1t k\u1ef9 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 lo\u1ea1i tr\u1eeb ngay t\u1eeb b\u01b0\u1edbc t\u00ednh t\u1ea1m n\u1ed9p thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n l\u1ed7 k\u1ebft chuy\u1ec3n: L\u00e0 s\u1ed1 l\u1ed7 t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc (kh\u00f4ng qu\u00e1 5 n\u0103m) m\u00e0 doanh nghi\u1ec7p ch\u01b0a k\u1ebft chuy\u1ec3n h\u1ebft. \u0110\u00e2y l\u00e0 &#8220;l\u00e1 ch\u1eafn thu\u1ebf&#8221; quan tr\u1ecdng gi\u00fap gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p><b>V\u00ed d\u1ee5: <\/b><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed C\u00f4ng ty TNHH Startup X (thu\u1ed9c nh\u00f3m thu\u1ebf su\u1ea5t 17% do doanh thu n\u0103m 2025 l\u00e0 10 t\u1ef7) c\u00f3 t\u00ecnh h\u00ecnh kinh doanh Qu\u00fd III\/2025 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu b\u00e1n h\u00e0ng: 3.500.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 v\u1ed1n v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd (h\u1ee3p l\u1ec7): 2.800.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u1ed7 n\u0103m 2025 c\u00f2n n\u1ee3 ch\u01b0a chuy\u1ec3n: 200.000.000 VN\u0110.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh s\u1ed1 ti\u1ec1n t\u1ea1m n\u1ed9p thu\u1ebf TNDN:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf = 3.500.000.000 &#8211; 2.800.000.000 = 700.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u00ednh thu\u1ebf = 700.000.000 &#8211; 200.000.000 = 500.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd 1 = 500.000.000 x 17% = 85.000.000 VN\u0110<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">V\u1eady C\u00f4ng ty X n\u1ed9p 85.000.000 VN\u0110 tr\u01b0\u1edbc ng\u00e0y 30\/10\/2025.<\/span><\/p>\n<blockquote><p><strong>Tham kh\u1ea3o th\u00eam: <\/strong><a href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-dich-vu\/\">Thu\u00ea k\u1ebf to\u00e1n d\u1ecbch v\u1ee5<\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Lich_tam_nop_thue_TNDN_chi_tiet_nam_2026\"><\/span><b>L\u1ecbch t\u1ea1m n\u1ed9p thu\u1ebf TNDN chi ti\u1ebft n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c n\u1ebfu n\u1ed9p ch\u1eadm d\u00f9 ch\u1ec9 1 ng\u00e0y, h\u1ec7 th\u1ed1ng c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf TNDN cho n\u0103m 2026:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> Chi ti\u1ebft l\u1ecbch t\u1ea1m n\u1ed9p thu\u1ebf TNDN n\u0103m 2026.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>K\u1ef3 t\u00ednh thu\u1ebf<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u1eddi h\u1ea1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ghi ch\u00fa<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u00fd I\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">04\/05\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ngh\u1ec9 l\u1ec5 30\/04 v\u00e0 01\/05 n\u00ean h\u1ea1n n\u1ed9p s\u1ebd \u0111\u01b0\u1ee3c d\u1eddi sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u00fd II\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30\/07\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u1ea1n cu\u1ed1i 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u00fd III\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30\/10\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m c\u1ea7n r\u00e0 so\u00e1t doanh thu 9 th\u00e1ng \u0111\u1ec3 c\u00e2n \u0111\u1ed1i m\u1ee9c 80%.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u00fd IV\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01\/02\/2027<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y 30\/01\/2027 r\u01a1i v\u00e0o th\u1ee9 B\u1ea3y, th\u1eddi h\u1ea1n d\u1eddi sang th\u1ee9 Hai.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>L\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf TNDN qu\u00fd 4 \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng v\u00ec \u0111\u00e2y l\u00e0 h\u1ea1n ch\u00f3t \u0111\u1ec3 ch\u1ed1t t\u1ed5ng s\u1ed1 ti\u1ec1n t\u1ea1m n\u1ed9p c\u1ea3 n\u0103m \u0111\u1ea1t ng\u01b0\u1ee1ng 80%. Nhi\u1ec1u k\u1ebf to\u00e1n th\u01b0\u1eddng nh\u1ea7m l\u1eabn h\u1ea1n n\u00e0y v\u1edbi h\u1ea1n quy\u1ebft to\u00e1n n\u0103m (31\/3), d\u1eabn \u0111\u1ebfn b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p oan u\u1ed5ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_nop_tam_thue_TNDN\"><\/span><b>Quy tr\u00ecnh n\u1ed9p t\u1ea1m thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7688\" aria-describedby=\"caption-attachment-7688\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7688\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-cac-buoc-nop-tam-thue-TNDN.jpg\" alt=\"Quy tr\u00ecnh c\u00e1c b\u01b0\u1edbc n\u1ed9p t\u1ea1m thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-cac-buoc-nop-tam-thue-TNDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-cac-buoc-nop-tam-thue-TNDN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-cac-buoc-nop-tam-thue-TNDN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-cac-buoc-nop-tam-thue-TNDN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-cac-buoc-nop-tam-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7688\" class=\"wp-caption-text\">Quy tr\u00ecnh c\u00e1c b\u01b0\u1edbc n\u1ed9p t\u1ea1m thu\u1ebf TNDN<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">N\u1ed9p t\u1ea1m n\u1ed9p thu\u1ebf TNDN l\u00e0 b\u01b0\u1edbc doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n kho\u1ea3n ti\u1ec1n thu\u1ebf \u0111\u00e3 t\u1ea1m t\u00ednh theo t\u1eebng qu\u00fd v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Sau khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 kinh doanh, doanh nghi\u1ec7p s\u1ebd ti\u1ebfn h\u00e0nh n\u1ed9p thu\u1ebf th\u00f4ng qua h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf. Vi\u1ec7c th\u1ef1c hi\u1ec7n tr\u1ef1c tuy\u1ebfn gi\u00fap qu\u00e1 tr\u00ecnh n\u1ed9p thu\u1ebf di\u1ec5n ra nhanh ch\u00f3ng, minh b\u1ea1ch v\u00e0 h\u1ea1n ch\u1ebf sai s\u00f3t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Chuan_bi_ho_so_va_lap_to_khai_thue\"><\/span><b>B\u01b0\u1edbc 1 &#8211; Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 l\u1eadp t\u1edd khai thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh l\u1eadp t\u1edd khai t\u1ea1m t\u00ednh thu\u1ebf TNDN cho k\u1ef3 t\u00ednh thu\u1ebf. Trong qu\u00e1 tr\u00ecnh n\u00e0y, k\u1ebf to\u00e1n c\u1ea7n \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft nh\u01b0: th\u00f4ng tin ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p, thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh trong qu\u00fd v\u00e0 s\u1ed1 thu\u1ebf TNDN d\u1ef1 ki\u1ebfn ph\u1ea3i n\u1ed9p<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Gui_to_khai_qua_cong_Thue_dien_tu\"><\/span><b>B\u01b0\u1edbc 2 &#8211; G\u1eedi t\u1edd khai qua c\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi ho\u00e0n thi\u1ec7n t\u1edd khai, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 th\u00f4ng qua h\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf. Theo quy \u0111\u1ecbnh, h\u1ea1n cu\u1ed1i \u0111\u1ec3 ho\u00e0n t\u1ea5t vi\u1ec7c t\u1ea1m n\u1ed9p thu\u1ebf TNDN l\u00e0 ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean trong qu\u00fd ti\u1ebfp theo.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Kiem_tra_giay_nop_tien_thue\"><\/span><b>B\u01b0\u1edbc 3 &#8211; Ki\u1ec3m tra gi\u1ea5y n\u1ed9p ti\u1ec1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi t\u1edd khai \u0111\u01b0\u1ee3c g\u1eedi th\u00e0nh c\u00f4ng, h\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ea1o gi\u1ea5y n\u1ed9p ti\u1ec1n v\u1edbi m\u00e3 giao d\u1ecbch t\u01b0\u01a1ng \u1ee9ng. Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i c\u00e1c th\u00f4ng tin quan tr\u1ecdng nh\u01b0 s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p, m\u00e3 ch\u01b0\u01a1ng &#8211; ti\u1ec3u m\u1ee5c ng\u00e2n s\u00e1ch, kho b\u1ea1c ti\u1ebfp nh\u1eadn v\u00e0 th\u00f4ng tin ng\u00e2n h\u00e0ng tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n thanh to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_%E2%80%93_Thuc_hien_nop_tien_vao_ngan_sach_Nha_nuoc\"><\/span><b>B\u01b0\u1edbc 4 &#8211; Th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 n\u1ed9p thu\u1ebf b\u1eb1ng c\u00e1ch chuy\u1ec3n kho\u1ea3n th\u00f4ng qua c\u00e1c ng\u00e2n h\u00e0ng \u0111\u00e3 k\u1ebft n\u1ed1i v\u1edbi h\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed nh\u01b0 Vietcombank, BIDV ho\u1eb7c VietinBank. Ngo\u00e0i ra, trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><b>L\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh vi\u1ec7c n\u1ed9p ti\u1ec1n thu\u1ebf th\u01b0\u1eddng tr\u00f9ng v\u1edbi h\u1ea1n n\u1ed9p t\u1edd khai, v\u00e0 doanh nghi\u1ec7p c\u1ea7n ho\u00e0n t\u1ea5t giao d\u1ecbch tr\u01b0\u1edbc 17 gi\u1edd c\u1ee7a ng\u00e0y cu\u1ed1i c\u00f9ng theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sau khi thanh to\u00e1n th\u00e0nh c\u00f4ng, doanh nghi\u1ec7p n\u00ean truy c\u1eadp l\u1ea1i c\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ki\u1ec3m tra bi\u00ean lai \u0111i\u1ec7n t\u1eed nh\u1eb1m x\u00e1c nh\u1eadn giao d\u1ecbch \u0111\u00e3 ho\u00e0n t\u1ea5t. \u0110\u1ed3ng th\u1eddi, c\u1ea7n l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 bi\u00ean lai, t\u1edd khai v\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c \u0111\u1ed1i chi\u1ebfu khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_nop_thue_TNDN_tam_tinh_qua_cong_Thue_dien_tu\"><\/span><b>H\u01b0\u1edbng d\u1eabn n\u1ed9p thu\u1ebf TNDN t\u1ea1m t\u00ednh qua c\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">N\u1ed9p thu\u1ebf TNDN t\u1ea1m t\u00ednh qua c\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed l\u00e0 c\u00e1ch nhanh ch\u00f3ng \u0111\u1ec3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo qu\u00fd. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c b\u01b0\u1edbc c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul>\n<li><b>B\u01b0\u1edbc 1: <\/b><span style=\"font-weight: 400;\">Truy c\u1eadp c\u1ed5ng th\u00f4ng tin Thu\u1ebf \u0111i\u1ec7n t\u1eed (<\/span><a href=\"https:\/\/thuedientu.gdt.gov.vn\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/thuedientu.gdt.gov.vn\/<\/span><\/a><span style=\"font-weight: 400;\">). <\/span><span style=\"font-weight: 400;\">Sau \u0111\u00f3 \u0111\u0103ng nh\u1eadp t\u00e0i kho\u1ea3n doanh nghi\u1ec7p. C\u1ea5u tr\u00fac t\u00ean \u0111\u0103ng nh\u1eadp l\u00e0 MST-QL. (MST l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf doanh nghi\u1ec7p).<\/span><\/li>\n<li><b>B\u01b0\u1edbc 2:<\/b><span style=\"font-weight: 400;\"> Sau \u0111\u00f3 nh\u1ea5n ch\u1ecdn \u00f4 \u201cN\u1ed9p thu\u1ebf\u201d, t\u1ea1i giao di\u1ec7n m\u1edbi ch\u1ecdn \u201cL\u1eadp gi\u1ea5y n\u1ed9p ti\u1ec1n\u201d. Ti\u1ebfp theo nh\u1ea5n ch\u1ecdn ng\u00e2n h\u00e0ng c\u00f4ng ty \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li><b>B\u01b0\u1edbc 3:<\/b><span style=\"font-weight: 400;\"> Ch\u1ecdn Lo\u1ea1i ti\u1ec1n v\u00e0 S\u1ed1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng d\u00f9ng \u0111\u1ec3 n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li><b>B\u01b0\u1edbc 4:<\/b><span style=\"font-weight: 400;\"> Ch\u1ecdn t\u00e0i kho\u1ea3n Ng\u00e2n h\u00e0ng v\u00e0 K\u1ef3 n\u1ed9p thu\u1ebf<\/span><\/li>\n<li><b>B\u01b0\u1edbc 5:<\/b><span style=\"font-weight: 400;\"> Ch\u1ecdn m\u1ee5c thu\u1ebf v\u00e0 lo\u1ea1i thu\u1ebf<\/span><\/li>\n<li><b>B\u01b0\u1edbc 6:<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin b\u1eaft bu\u1ed9c: <\/span><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n v\u00e0 <\/span><span style=\"font-weight: 400;\">M\u00e3 ch\u01b0\u01a1ng (tra m\u00e3 ch\u01b0\u01a1ng t\u1ea1i <\/span><a href=\"https:\/\/tracuunnt.gdt.gov.vn\/tcnnt\/mstdn.jsp\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/tracuunnt.gdt.gov.vn\/tcnnt\/mstdn.jsp<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">Nh\u1eadp th\u00f4ng tin ph\u1ea3i nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng 210 k\u00fd t\u1ef1, nhi\u1ec1u h\u01a1n 210 k\u00fd t\u1ef1 th\u00ec ph\u1ea3i t\u00e1ch gi\u1ea5y n\u1ed9p ti\u1ec1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sau khi \u0111i\u1ec1n xong nh\u1ea5n \u201cHo\u00e0n th\u00e0nh\u201d.<\/span><\/p>\n<ul>\n<li><b>B\u01b0\u1edbc 7:<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m tra th\u00f4ng tin ch\u1ecdn \u201cK\u00fd v\u00e0 n\u1ed9p\u201d \u0111\u1ec3 k\u00fd s\u1ed1 v\u00e0 n\u1ed9p ti\u1ec1n.<\/span><\/li>\n<li><b>B\u01b0\u1edbc 8:<\/b><span style=\"font-weight: 400;\"> Ho\u00e0n t\u1ea5t, n\u1ebfu tr\u01b0\u1eddng h\u1ee3p x\u1ea3y ra tr\u1ea1ng th\u00e1i x\u1eed l\u00fd kh\u00f4ng th\u00e0nh c\u00f4ng: <\/span><span style=\"font-weight: 400;\">Ki\u1ec3m tra ng\u00e2n h\u00e0ng do kh\u00f4ng \u0111\u1ee7 s\u1ed1 d\u01b0 ph\u1ea3i n\u1ed9p th\u00eam ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n \u0111\u1ec3 c\u00f3 th\u1ec3 n\u1ed9p th\u00e0nh c\u00f4ng.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Xu_ly_vi_pham_va_rui_ro_cham_nop_thue_TNDN\"><\/span><b>X\u1eed l\u00fd vi ph\u1ea1m v\u00e0 r\u1ee7i ro ch\u1eadm n\u1ed9p thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7682\" aria-describedby=\"caption-attachment-7682\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7682\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Xu-ly-vi-pham-va-rui-ro-cham-nop-thue-TNDN.jpg\" alt=\"X\u1eed l\u00fd vi ph\u1ea1m v\u00e0 r\u1ee7i ro ch\u1eadm n\u1ed9p thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Xu-ly-vi-pham-va-rui-ro-cham-nop-thue-TNDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Xu-ly-vi-pham-va-rui-ro-cham-nop-thue-TNDN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Xu-ly-vi-pham-va-rui-ro-cham-nop-thue-TNDN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Xu-ly-vi-pham-va-rui-ro-cham-nop-thue-TNDN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Xu-ly-vi-pham-va-rui-ro-cham-nop-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7682\" class=\"wp-caption-text\">X\u1eed l\u00fd vi ph\u1ea1m v\u00e0 r\u1ee7i ro ch\u1eadm n\u1ed9p thu\u1ebf TNDN<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf hi\u1ec7n nay qu\u1ea3n l\u00fd r\u1ea5t ch\u1eb7t ch\u1ebd vi\u1ec7c n\u1ed9p thu\u1ebf th\u00f4ng qua h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng. Do \u0111\u00f3, c\u00e1c r\u1ee7i ro v\u1ec1 t\u1ea1m n\u1ed9p thu\u1ebf TNDN c\u1ea7n \u0111\u01b0\u1ee3c nh\u1eadn di\u1ec7n s\u1edbm.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean s\u1ed1 ng\u00e0y qu\u00e1 h\u1ea1n v\u00e0 s\u1ed1 ti\u1ec1n n\u1ed9p thi\u1ebfu so v\u1edbi ng\u01b0\u1ee1ng 80%.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>Ti\u1ec1n ch\u1eadm n\u1ed9p = S\u1ed1 ti\u1ec1n n\u1ed9p thi\u1ebfu x 0.03% x S\u1ed1 ng\u00e0y ch\u1eadm<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p t\u00ednh t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p qu\u00fd 4 (th\u01b0\u1eddng l\u00e0 t\u1eeb ng\u00e0y 31\/01 n\u0103m sau).<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c t\u1ea1m n\u1ed9p thu\u1ebf TNDN trong n\u0103m 2026 kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf hi\u1ec7u qu\u1ea3. V\u1edbi c\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u1eeb Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u01a1 ch\u1ebf thu\u1ebf su\u1ea5t linh ho\u1ea1t cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 quy \u0111\u1ecbnh ng\u01b0\u1ee1ng 80% t\u1ed5ng s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p trong n\u0103m, k\u1ebf to\u00e1n c\u1ea7n ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i k\u1ebft qu\u1ea3 kinh doanh t\u1eebng qu\u00fd \u0111\u1ec3 t\u00ednh to\u00e1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, ph\u00e2n lo\u1ea1i chi ph\u00ed h\u1ee3p l\u1ec7 ho\u1eb7c c\u00e2n \u0111\u1ed1i m\u1ee9c t\u1ea1m n\u1ed9p gi\u1eefa c\u00e1c qu\u00fd. V\u00ec v\u1eady, vi\u1ec7c x\u00e2y d\u1ef1ng quy tr\u00ecnh k\u1ebf to\u00e1n &#8211; thu\u1ebf ch\u1eb7t ch\u1ebd v\u00e0 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c quy \u0111\u1ecbnh m\u1edbi s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb truy thu ho\u1eb7c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ea7n t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u ho\u1eb7c h\u1ed7 tr\u1ee3 x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 thu\u1ebf, quy\u1ebft to\u00e1n v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o <\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i<\/span><\/a><span style=\"font-weight: 400;\">, gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh, gi\u1ea3m thi\u1ec3u sai s\u00f3t v\u00e0 t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf trong t\u1eebng k\u1ef3 t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/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>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_tam_nop_thue_TNDN\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u1ea1m n\u1ed9p thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Tam_nop_thue_TNDN_bao_nhieu_phan_tram_la_an_toan_nhat\"><\/span>T\u1ea1m n\u1ed9p thu\u1ebf TNDN bao nhi\u00eau ph\u1ea7n tr\u0103m l\u00e0 an to\u00e0n nh\u1ea5t?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAn to\u00e0n nh\u1ea5t l\u00e0 t\u1ed5ng 4 qu\u00fd \u0111\u1ea1t 85-90% s\u1ed1 thu\u1ebf d\u1ef1 ki\u1ebfn c\u1ea3 n\u0103m. \u0110i\u1ec1u n\u00e0y gi\u00fap b\u1ea1n tr\u00e1nh \u0111\u01b0\u1ee3c sai s\u1ed1 do c\u00e1c kho\u1ea3n chi ph\u00ed b\u1ecb lo\u1ea1i tr\u1eeb khi quy\u1ebft to\u00e1n th\u1ef1c t\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_lo_co_phai_nop_thue_TNDN_tam_tinh_khong\"><\/span>Doanh nghi\u1ec7p l\u1ed7 c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN t\u1ea1m t\u00ednh kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. N\u1ebfu k\u1ebft qu\u1ea3 kinh doanh trong qu\u00fd l\u00e0 l\u1ed7, doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh thu nh\u1eadp t\u00ednh thu\u1ebf n\u00ean kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n. Tuy nhi\u00ean, b\u1ea1n v\u1eabn n\u00ean l\u01b0u tr\u1eef h\u1ed3 s\u01a1 t\u1ef1 t\u00ednh to\u00e1n \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi quy\u1ebft to\u00e1n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khong_nop_thue_TNDN_Quy_I_den_Quy_II_nop_bu_co_bi_phat_khong\"><\/span>Kh\u00f4ng n\u1ed9p thu\u1ebf TNDN Qu\u00fd I, \u0111\u1ebfn Qu\u00fd II n\u1ed9p b\u00f9 c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tLu\u1eadt quy \u0111\u1ecbnh t\u00ednh tr\u00ean t\u1ed5ng 4 Qu\u00fd \u0111\u1ea1t 80%. N\u1ebfu Qu\u00fd I kh\u00f4ng n\u1ed9p nh\u01b0ng Qu\u00fd II, III, IV b\u1ea1n n\u1ed9p b\u00f9 \u0111\u1ee7 sao cho t\u1ed5ng 4 Qu\u00fd \u0111\u1ea1t 80% s\u1ed1 quy\u1ebft to\u00e1n n\u0103m v\u00e0 n\u1ed9p tr\u01b0\u1edbc h\u1ea1n Qu\u00fd IV, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u1ea1m n\u1ed9p thu\u1ebf TNDN bao nhi\u00eau ph\u1ea7n tr\u0103m l\u00e0 an to\u00e0n nh\u1ea5t?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"An to\u00e0n nh\u1ea5t l\u00e0 t\u1ed5ng 4 qu\u00fd \u0111\u1ea1t 85-90% s\u1ed1 thu\u1ebf d\u1ef1 ki\u1ebfn c\u1ea3 n\u0103m. \u0110i\u1ec1u n\u00e0y gi\u00fap b\u1ea1n tr\u00e1nh \u0111\u01b0\u1ee3c sai s\u1ed1 do c\u00e1c kho\u1ea3n chi ph\u00ed b\u1ecb lo\u1ea1i tr\u1eeb khi quy\u1ebft to\u00e1n th\u1ef1c t\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p l\u1ed7 c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN t\u1ea1m t\u00ednh kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. 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M\u1ed9t trong nh\u1eefng nghi\u1ec7p v\u1ee5 quan tr\u1ecdng nh\u1ea5t m\u00e0 k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7681,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7680","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\/7680","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=7680"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7680\/revisions"}],"predecessor-version":[{"id":7779,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7680\/revisions\/7779"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7681"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}