{"id":8619,"date":"2026-05-21T15:06:42","date_gmt":"2026-05-21T08:06:42","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8619"},"modified":"2026-05-21T15:22:30","modified_gmt":"2026-05-21T08:22:30","slug":"cach-tinh-thue-nha-thau-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-nha-thau-nuoc-ngoai\/","title":{"rendered":"2026\ub144 20\ud638 \uacf5\ubb38\uc5d0 \ub530\ub978 \uc678\uad6d\uc778 \uacc4\uc57d\uc790 \uc138\uae08 \uacc4\uc0b0 \ubc29\ubc95 \uc548\ub0b4."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf s\u00e2u r\u1ed9ng, c\u00e1c giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i gi\u1eefa doanh nghi\u1ec7p Vi\u1ec7t Nam v\u00e0 c\u00e1c \u0111\u1ed1i t\u00e1c ngo\u1ea1i ng\u00e0y c\u00e0ng tr\u1edf n\u00ean ph\u1ed5 bi\u1ebfn. \u0110\u1ed1i v\u1edbi m\u1ed9t k\u1ebf to\u00e1n thu\u1ebf chuy\u00ean nghi\u1ec7p, vi\u1ec7c n\u1eafm v\u1eefng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT &#8211; Foreign Contractor Tax) l\u00e0 m\u1ed9t trong nh\u1eefng y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 ph\u00f2ng ng\u1eeba c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd cho doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft, to\u00e0n di\u1ec7n g\u00f3c nh\u00ecn nghi\u1ec7p v\u1ee5 v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 t\u00ednh tr\u00ean doanh thu (ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp) theo tinh th\u1ea7n c\u1ed1t l\u00f5i c\u1ee7a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-20-2026-TT-BTC-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-va-Nghi-dinh-320-2025-ND-CP-672539.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 20\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214417\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 69\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f9ng c\u00e1c Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn li\u00ean quan.<\/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\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Co_so_phap_ly_va_doi_tuong_ap_dung_cach_tinh_thue_nha_thau_nuoc_ngoai_hien_hanh\" >C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i hi\u1ec7n h\u00e0nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Cach_tinh_thue_nha_thau_nuoc_ngoai_doi_voi_Thue_Thu_nhap_Doanh_nghiep\" >C\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Cong_thuc_tinh_thue_TNDN_tong_quat\" >C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNDN t\u1ed5ng qu\u00e1t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Xac_dinh_doanh_thu_tinh_thue_TNDN\" >X\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Bang_ty_le_phan_tram_thue_TNDN_tren_doanh_thu_tinh_thue\" >B\u1ea3ng t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m thu\u1ebf TNDN tr\u00ean doanh thu t\u00ednh thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Cach_tinh_thue_nha_thau_nuoc_ngoai_doi_voi_Thue_Gia_tri_gia_tang\" >C\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng<\/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\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Cong_thuc_tinh_thue_GTGT_tong_quat\" >C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf GTGT t\u1ed5ng qu\u00e1t<\/a><\/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\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Doanh_thu_tinh_thue_GTGT_nha_thau\" >Doanh thu t\u00ednh thu\u1ebf GTGT nh\u00e0 th\u1ea7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Bang_ty_le_phan_tram_tinh_thue_GTGT_tren_doanh_thu\" >B\u1ea3ng t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Nguyen_tac_xu_ly_doi_voi_Hop_dong_da_hoat_dong\" >Nguy\u00ean t\u1eafc x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi H\u1ee3p \u0111\u1ed3ng \u0111a ho\u1ea1t \u0111\u1ed9ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Vi_du_minh_hoa_ve_cach_tinh_thue_nha_thau_nuoc_ngoai\" >V\u00ed d\u1ee5 minh h\u1ecda v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Tinh_huong_gia_dinh\" >T\u00ecnh hu\u1ed1ng gi\u1ea3 \u0111\u1ecbnh<\/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\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Quy_trinh_tinh_toan\" >Quy tr\u00ecnh t\u00ednh to\u00e1n<\/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\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Buoc_1_Quy_doi_gia_tri_hop_dong_sang_tien_Dong_Viet_Nam_VND\" >B\u01b0\u1edbc 1: Quy \u0111\u1ed5i gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng sang ti\u1ec1n \u0110\u1ed3ng Vi\u1ec7t Nam (VND)<\/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\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Buoc_2_Ap_dung_cach_tinh_thue_nha_thau_nuoc_ngoai_de_xac_dinh_Doanh_thu_tinh_thue_TNDN\" >B\u01b0\u1edbc 2: \u00c1p d\u1ee5ng c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh Doanh thu t\u00ednh thu\u1ebf TNDN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Buoc_3_Xac_dinh_doanh_thu_tinh_thue_GTGT\" >B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf GTGT<\/a><\/li><\/ul><\/li><\/ul><\/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\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Nhung_luu_y_trong_yeu_danh_cho_ke_toan_khi_thuc_hien_cach_tinh_thue_nha_thau_nuoc_ngoai\" >Nh\u1eefng l\u01b0u \u00fd tr\u1ecdng y\u1ebfu d\u00e0nh cho k\u1ebf to\u00e1n khi th\u1ef1c hi\u1ec7n c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Thoi_han_ke_khai_va_nop_thue_nha_thau\" >Th\u1eddi h\u1ea1n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Hiep_dinh_tranh_danh_thue_hai_lan_DTAA\" >Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (DTAA)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Khau_tru_thue_GTGT_dau_vao_doi_voi_thue_nha_thau_nop_thay\" >Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi thu\u1ebf nh\u00e0 th\u1ea7u n\u1ed9p thay<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Giai_dap_thac_mac_ve_cach_tinh_thue_nha_thau_nuoc_ngoai\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Chi_phi_do_doanh_nghiep_Viet_Nam_tra_thay_nha_thau_nuoc_ngoai_co_phai_tinh_thue_khong\" >Chi ph\u00ed do doanh nghi\u1ec7p Vi\u1ec7t Nam tr\u1ea3 thay nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u1ea3i t\u00ednh thu\u1ebf 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\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Khi_nao_ap_dung_ty_le_GTGT_5_trong_cach_tinh_thue_nha_thau_nuoc_ngoai\" >Khi n\u00e0o \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 GTGT 5% trong c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Hop_dong_vua_co_cung_cap_hang_hoa_vua_co_dich_vu_thi_tinh_thue_nha_thau_nhu_the_nao\" >H\u1ee3p \u0111\u1ed3ng v\u1eeba c\u00f3 cung c\u1ea5p h\u00e0ng h\u00f3a v\u1eeba c\u00f3 d\u1ecbch v\u1ee5 th\u00ec t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Nha_thau_nuoc_ngoai_khong_hien_dien_tai_Viet_Nam_co_phai_nop_thue_khong\" >Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Doanh_nghiep_Viet_Nam_hay_nha_thau_nuoc_ngoai_la_ben_thuc_hien_ke_khai_va_nop_thue\" >Doanh nghi\u1ec7p Vi\u1ec7t Nam hay nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i l\u00e0 b\u00ean th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#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-28\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-nha-thau-nuoc-ngoai\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_doi_tuong_ap_dung_cach_tinh_thue_nha_thau_nuoc_ngoai_hien_hanh\"><\/span><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i hi\u1ec7n h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c thi ch\u00ednh x\u00e1c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u, tr\u01b0\u1edbc h\u1ebft k\u1ebf to\u00e1n thu\u1ebf doanh nghi\u1ec7p c\u1ea7n \u0111\u1ecbnh v\u1ecb \u0111\u00fang c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh. Hi\u1ec7n nay, h\u1ec7 th\u1ed1ng h\u00e0nh lang ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp v\u1ea5n \u0111\u1ec1 n\u00e0y bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 20\/2026\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn thi h\u00e0nh lu\u1eadt thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 (ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp) l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb (nh\u01b0 kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, th\u1eddi h\u1ea1n kinh doanh d\u01b0\u1edbi m\u1ee9c quy \u0111\u1ecbnh, ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam). \u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam th\u01b0\u1eddng ph\u1ea3i thay m\u1eb7t nh\u00e0 th\u1ea7u ngo\u1ea1i \u0111\u1ec3 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, do t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p c\u1ee7a c\u00e1c s\u1eafc thu\u1ebf h\u1ed7n h\u1ee3p, nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec7n nay \u0111\u00e3 l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-thue\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 tuy\u1ec7t \u0111\u1ed1i c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_tinh_thue_nha_thau_nuoc_ngoai_doi_voi_Thue_Thu_nhap_Doanh_nghiep\"><\/span><b>C\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8622\" aria-describedby=\"caption-attachment-8622\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8622\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tu-van-chuyen-nghiep-cho-doanh-nghiep-voi-dich-vu-tu-van-giao-dich-lien-tai-Quan-1.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tu-van-chuyen-nghiep-cho-doanh-nghiep-voi-dich-vu-tu-van-giao-dich-lien-tai-Quan-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tu-van-chuyen-nghiep-cho-doanh-nghiep-voi-dich-vu-tu-van-giao-dich-lien-tai-Quan-1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tu-van-chuyen-nghiep-cho-doanh-nghiep-voi-dich-vu-tu-van-giao-dich-lien-tai-Quan-1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tu-van-chuyen-nghiep-cho-doanh-nghiep-voi-dich-vu-tu-van-giao-dich-lien-tai-Quan-1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tu-van-chuyen-nghiep-cho-doanh-nghiep-voi-dich-vu-tu-van-giao-dich-lien-tai-Quan-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8622\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN nh\u00e0 th\u1ea7u l\u00e0 s\u1eafc thu\u1ebf \u0111\u00e1nh tr\u1ef1c ti\u1ebfp v\u00e0o ph\u1ea7n thu nh\u1eadp ph\u00e1t sinh t\u1ea1i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam c\u1ee7a ph\u00e1p nh\u00e2n n\u01b0\u1edbc ngo\u00e0i. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf n\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 c\u1ea9n tr\u1ecdng t\u1ed1i \u0111a t\u1eeb k\u1ebf to\u00e1n khi b\u00f3c t\u00e1ch doanh thu v\u00e0 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_thue_TNDN_tong_quat\"><\/span><b>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNDN t\u1ed5ng qu\u00e1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC, s\u1ed1 thu\u1ebf TNDN m\u00e0 nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c 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;\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf TNDN x T\u1ef7 l\u1ec7 thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_doanh_thu_tinh_thue_TNDN\"><\/span><b>X\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf TNDN l\u00e0 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb d\u00f2ng ti\u1ec1n m\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c t\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ph\u00eda Vi\u1ec7t Nam, ch\u01b0a tr\u1eeb \u0111i c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc bao tr\u00f9m: Doanh thu t\u00ednh thu\u1ebf ph\u1ea3i bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed do ph\u00eda \u0111\u1ed1i t\u00e1c Vi\u1ec7t Nam tr\u1ea3 thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu trong h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ecfa thu\u1eadn b\u00ean Vi\u1ec7t Nam ch\u1ecbu thay c\u00e1c chi ph\u00ed nh\u01b0 v\u00e9 m\u00e1y bay, ch\u1ed7 \u1edf, v\u1eadn chuy\u1ec3n&#8230;).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd k\u1ef9 thu\u1eadt khi h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh gi\u00e1 NET (kh\u00f4ng bao g\u1ed3m thu\u1ebf): Khi h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft ghi nh\u1eadn gi\u00e1 tr\u1ecb thanh to\u00e1n thu\u1ea7n t\u00fay cho nh\u00e0 th\u1ea7u (Net), k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n quy \u0111\u1ed5i (Gross-up) doanh thu tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c quy \u0111\u1ed5i doanh thu Net sang doanh thu Gross \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (ph\u1ea7n thu\u1ebf TNDN) 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;\"><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf quy \u0111\u1ed5i (Gross) = Doanh thu Net \/ 1 &#8211; T\u1ef7 l\u1ec7 % ch\u00eanh l\u1ec7ch<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_ty_le_phan_tram_thue_TNDN_tren_doanh_thu_tinh_thue\"><\/span><b>B\u1ea3ng t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m thu\u1ebf TNDN tr\u00ean doanh thu t\u00ednh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m thu\u1ebf TNDN ph\u00e2n theo t\u1eebng nh\u00f3m ng\u00e0nh ngh\u1ec1 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u1eb7c th\u00f9:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m thu\u1ebf TNDN tr\u00ean doanh thu t\u00ednh thu\u1ebf.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ng\u00e0nh ngh\u1ec1 kinh doanh\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ef7 l\u1ec7 % thu\u1ebf TNDN<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 th\u00f4ng th\u01b0\u1eddng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho t\u01b0 v\u1ea5n, \u0111\u00e0o t\u1ea1o, qu\u1ea3ng c\u00e1o tr\u1ef1c tuy\u1ebfn, h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt&#8230;<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n, casino<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c thu\u1ebf su\u1ea5t cao \u0111\u1eb7c th\u00f9 \u0111\u1ed1i v\u1edbi m\u1ea3ng d\u1ecbch v\u1ee5 l\u01b0u tr\u00fa v\u00e0 vui ch\u01a1i gi\u1ea3i tr\u00ed c\u00f3 th\u01b0\u1edfng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cung c\u1ea5p v\u00e0 ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<td style=\"text-align: center;\">Tr\u01b0\u1eddng h\u1ee3p b\u00f3c t\u00e1ch \u0111\u01b0\u1ee3c: Ph\u1ea7n d\u1ecbch v\u1ee5 ch\u1ecbu 5%, ph\u1ea7n h\u00e0ng h\u00f3a ch\u1ecbu 1%.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u00f3c t\u00e1ch \u0111\u01b0\u1ee3c: \u00c1p d\u1ee5ng chung t\u1ef7 l\u1ec7 2% tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb.<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cung c\u1ea5p v\u00e0 ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho c\u00e1c h\u00ecnh th\u1ee9c xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 ho\u1eb7c c\u00e1c \u0111i\u1ec1u kho\u1ea3n Incoterms m\u00e0 ng\u01b0\u1eddi b\u00e1n ch\u1ecbu r\u1ee7i ro trong l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ea3n quy\u1ec1n th\u01b0\u01a1ng hi\u1ec7u, c\u00f4ng ngh\u1ec7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ti\u1ec1n b\u1ea3n quy\u1ec1n, chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, ph\u1ea7n m\u1ec1m&#8230;<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cho thu\u00ea m\u00e1y bay, tr\u1ef1c th\u0103ng, t\u00e0u bi\u1ec3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Bao g\u1ed3m c\u1ea3 thu\u00ea \u0111\u1ed9ng c\u01a1, ph\u1ee5 t\u00f9ng \u0111i k\u00e8m.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cho thu\u00ea gi\u00e0n khoan, m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i kh\u00e1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngo\u1ea1i tr\u1eeb c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n \u0111\u01b0\u1eddng bi\u1ec3n v\u00e0 h\u00e0ng kh\u00f4ng n\u00eau tr\u00ean.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u00e3i ti\u1ec1n vay<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n vay t\u1eeb t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh n\u01b0\u1edbc ngo\u00e0i, c\u00f4ng ty m\u1eb9 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, t\u00e1i b\u1ea3o hi\u1ec3m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ednh tr\u00ean gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c ph\u00ed t\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1t sinh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng c\u1ee5 ph\u00f2ng ng\u1eeba r\u1ee7i ro t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ednh tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng. Mi\u1ec5n tr\u1eeb: Giao d\u1ecbch t\u00e1i c\u01a1 c\u1ea5u n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n kh\u00f4ng l\u00e0m thay \u0111\u1ed5i quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ed1i cao.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng, v\u1eadn t\u1ea3i v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho x\u00e2y d\u1ef1ng c\u00f3 ho\u1eb7c kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t mi\u1ec5n thu\u1ebf TNDN:<\/b><span style=\"font-weight: 400;\"> Do nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i b\u00e1n nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n t\u1ea1i kho ngo\u1ea1i quan ho\u1eb7c khu phi thu\u1ebf quan \u0111\u1ec3 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng xu\u1ea5t kh\u1ea9u t\u1ea1i Vi\u1ec7t Nam theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng\/s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u s\u1ebd kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf TNDN. K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd \u0111i\u1ec3m n\u00e0y khi thi\u1ebft l\u1eadp h\u1ee3p \u0111\u1ed3ng mua b\u00e1n \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c t\u1ed1i \u01b0u nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_tinh_thue_nha_thau_nuoc_ngoai_doi_voi_Thue_Gia_tri_gia_tang\"><\/span><b>C\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8624\" aria-describedby=\"caption-attachment-8624\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8624\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-thue-nha-thau-nuoc-ngoai-doi-voi-Thue-Gia-tri-gia-tang.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-thue-nha-thau-nuoc-ngoai-doi-voi-Thue-Gia-tri-gia-tang.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-thue-nha-thau-nuoc-ngoai-doi-voi-Thue-Gia-tri-gia-tang-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-thue-nha-thau-nuoc-ngoai-doi-voi-Thue-Gia-tri-gia-tang-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-thue-nha-thau-nuoc-ngoai-doi-voi-Thue-Gia-tri-gia-tang-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-thue-nha-thau-nuoc-ngoai-doi-voi-Thue-Gia-tri-gia-tang-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8624\" class=\"wp-caption-text\">C\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song v\u1edbi thu\u1ebf TNDN, thu\u1ebf GTGT nh\u00e0 th\u1ea7u l\u00e0 s\u1eafc thu\u1ebf gi\u00e1n thu m\u00e0 b\u00ean Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb tr\u1ef1c ti\u1ebfp t\u1ea1i ngu\u1ed3n tr\u01b0\u1edbc khi chuy\u1ec3n ti\u1ec1n ra n\u01b0\u1edbc ngo\u00e0i cho nh\u00e0 th\u1ea7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_thue_GTGT_tong_quat\"><\/span><b>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf GTGT t\u1ed5ng qu\u00e1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, tr\u1ecb gi\u00e1 thu\u1ebf GTGT nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n 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;\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf GTGT x T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_thu_tinh_thue_GTGT_nha_thau\"><\/span><b>Doanh thu t\u00ednh thu\u1ebf GTGT nh\u00e0 th\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd khi x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf GTGT nh\u00e0 th\u1ea7u nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf GTGT l\u00e0 to\u00e0n b\u1ed9 doanh thu nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5, ho\u1eb7c d\u1ecbch v\u1ee5 g\u1eafn li\u1ec1n v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu n\u00e0y bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 m\u1ecdi chi ph\u00ed ph\u00e1t sinh m\u00e0 ph\u00eda Vi\u1ec7t Nam chi tr\u1ea3 thay cho nh\u00e0 th\u1ea7u ngo\u1ea1i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng gi\u00e1 Net:<\/b><span style=\"font-weight: 400;\"> T\u01b0\u01a1ng t\u1ef1 nh\u01b0 thu\u1ebf TNDN, n\u1ebfu d\u00f2ng ti\u1ec1n cam k\u1ebft thanh to\u00e1n l\u00e0 gi\u00e1 Net, k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n quy \u0111\u1ed5i doanh thu t\u00ednh thu\u1ebf GTGT theo c\u00f4ng th\u1ee9c:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf GTGT = Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng (Gi\u00e1 Net) \/ 1 &#8211; T\u1ef7 l\u1ec7 % thu\u1ebf GTGT t\u00ednh tr\u00ean doanh thu<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_ty_le_phan_tram_tinh_thue_GTGT_tren_doanh_thu\"><\/span><b>B\u1ea3ng t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i s\u1ebd t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ed9t m\u1ee9c t\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf GTGT ri\u00eang bi\u1ec7t, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf GTGT<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a thu\u1ea7n t\u00fay t\u1ea1i Vi\u1ec7t Nam<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, thi\u1ebft k\u1ebf, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh kh\u00e1c ngo\u00e0i danh m\u1ee5c tr\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang t\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf GTGT theo t\u1eebng nh\u00f3m ho\u1ea1t \u0111\u1ed9ng l\u00e0 y\u1ebfu t\u1ed1 r\u1ea5t quan tr\u1ecdng khi th\u1ef1c hi\u1ec7n c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. Trong tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u bao g\u1ed3m nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c nhau, k\u1ebf to\u00e1n c\u1ea7n t\u00e1ch ri\u00eang doanh thu c\u1ee7a t\u1eebng ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang t\u1ef7 l\u1ec7 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng. N\u1ebfu kh\u00f4ng ph\u00e2n t\u00e1ch \u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3 gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c t\u1ef7 l\u1ec7 cao nh\u1ea5t tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, l\u00e0m t\u0103ng \u0111\u00e1ng k\u1ec3 ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 r\u1ee7i ro truy thu sau n\u00e0y.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_xu_ly_doi_voi_Hop_dong_da_hoat_dong\"><\/span><b>Nguy\u00ean t\u1eafc x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi H\u1ee3p \u0111\u1ed3ng \u0111a ho\u1ea1t \u0111\u1ed9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, m\u1ed9t h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i th\u01b0\u1eddng kh\u00f4ng \u0111\u01a1n gi\u1ea3n ch\u1ec9 ch\u1ee9a m\u1ed9t ho\u1ea1t \u0111\u1ed9ng \u0111\u01a1n l\u1ebb, m\u00e0 c\u00f3 th\u1ec3 bao g\u1ed3m nhi\u1ec1u h\u1ea1ng m\u1ee5c kh\u00e1c nhau (v\u1eeba cung c\u1ea5p m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, v\u1eeba cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eafp \u0111\u1eb7t, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, \u0111\u00e0o t\u1ea1o v\u1eadn h\u00e0nh).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng ph\u1ee9c h\u1ee3p n\u00e0y, quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh r\u00f5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng: K\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u00e9p b\u00f3c t\u00e1ch doanh thu c\u1ee7a t\u1eebng ph\u1ea7n \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang t\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng cho ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng: Doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf GTGT cao nh\u1ea5t c\u1ee7a ng\u00e0nh ngh\u1ec1 kinh doanh ph\u00e1t sinh trong h\u1ee3p \u0111\u1ed3ng cho to\u00e0n b\u1ed9 t\u1ed5ng gi\u00e1 tr\u1ecb g\u00f3i th\u1ea7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u1eddi khuy\u00ean cho k\u1ebf to\u00e1n: <\/b><span style=\"font-weight: 400;\">H\u00e3y ch\u1ee7 \u0111\u1ed9ng tham m\u01b0u cho ban gi\u00e1m \u0111\u1ed1c v\u00e0 b\u1ed9 ph\u1eadn mua h\u00e0ng ngay t\u1eeb kh\u00e2u so\u1ea1n th\u1ea3o h\u1ee3p \u0111\u1ed3ng. Vi\u1ec7c b\u00f3c t\u00e1ch r\u00f5 r\u00e0ng gi\u00e1 tr\u1ecb thi\u1ebft b\u1ecb (ch\u1ecbu thu\u1ebf GTGT 1%) v\u00e0 d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt (ch\u1ecbu thu\u1ebf GTGT 5%) trong ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng s\u1ebd gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c m\u1ed9t kho\u1ea3n chi ph\u00ed thu\u1ebf kh\u1ed5ng l\u1ed3 so v\u1edbi vi\u1ec7c ph\u1ea3i g\u1ed9p chung ch\u1ecbu m\u1ee9c 5% tr\u00ean to\u00e0n b\u1ed9 h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1ed1t nh\u1ea5t trong c\u00e1c giao d\u1ecbch l\u1edbn, vai tr\u00f2 c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh l\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng. Do \u0111\u00f3, vi\u1ec7c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-truong\/\"> thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 kinh nghi\u1ec7m d\u00e0y d\u1eb7n s\u1ebd gi\u00fap doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh k\u1ef9 c\u00e1c \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng ngay t\u1eeb \u0111\u1ea7u, t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_ve_cach_tinh_thue_nha_thau_nuoc_ngoai\"><\/span><b>V\u00ed d\u1ee5 minh h\u1ecda v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap k\u1ebf to\u00e1n doanh nghi\u1ec7p h\u00ecnh dung r\u00f5 h\u01a1n quy tr\u00ecnh h\u1ea1ch to\u00e1n v\u00e0 t\u00ednh to\u00e1n tr\u00ean s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf, ch\u00fang ta h\u00e3y c\u00f9ng ph\u00e2n t\u00edch m\u1ed9t t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_huong_gia_dinh\"><\/span><b>T\u00ecnh hu\u1ed1ng gi\u1ea3 \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p A (Vi\u1ec7t Nam) k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ef9 thu\u1eadt v\u1edbi C\u00f4ng ty B (Nh\u1eadt B\u1ea3n).<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng thanh to\u00e1n cho ph\u00eda Nh\u1eadt B\u1ea3n (gi\u00e1 Net) l\u00e0: 100.000 USD.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng, Doanh nghi\u1ec7p A ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p thay to\u00e0n b\u1ed9 thu\u1ebf nh\u00e0 th\u1ea7u ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng t\u01b0 v\u1ea5n k\u1ef9 thu\u1eadt thu\u1ed9c nh\u00f3m D\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT t\u1ef7 l\u1ec7 5% v\u00e0 thu\u1ebf TNDN t\u1ef7 l\u1ec7 5%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 quy \u0111\u1ed5i gi\u1ea3 \u0111\u1ecbnh t\u1ea1i ng\u00e0y thanh to\u00e1n l\u00e0: 25.000 VND\/USD.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_tinh_toan\"><\/span><b>Quy tr\u00ecnh t\u00ednh to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c b\u01b0\u1edbc t\u00ednh to\u00e1n nh\u01b0 sau:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Quy_doi_gia_tri_hop_dong_sang_tien_Dong_Viet_Nam_VND\"><\/span><b>B\u01b0\u1edbc 1: Quy \u0111\u1ed5i gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng sang ti\u1ec1n \u0110\u1ed3ng Vi\u1ec7t Nam (VND)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu Net (VND) = 100.000 USD x 25.000 VND\/USD = 2.500.000.000 VND<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Ap_dung_cach_tinh_thue_nha_thau_nuoc_ngoai_de_xac_dinh_Doanh_thu_tinh_thue_TNDN\"><\/span><b>B\u01b0\u1edbc 2: \u00c1p d\u1ee5ng c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh Doanh thu t\u00ednh thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec \u0111\u00e2y l\u00e0 h\u1ee3p \u0111\u1ed3ng Net, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n Gross-up thu\u1ebf TNDN tr\u01b0\u1edbc:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf TNDN = 2.500.000.000 \/ (1 &#8211; 5%) = 2.631.578.947 VND<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf TNDN nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p l\u00e0:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = 2.631.578.947 x 5% = 131.578.947 VND<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Xac_dinh_doanh_thu_tinh_thue_GTGT\"><\/span><b>B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf GTGT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf doanh thu \u0111\u00e3 bao g\u1ed3m thu\u1ebf TNDN nh\u01b0ng ch\u01b0a c\u00f3 thu\u1ebf GTGT. Do \u0111\u00f3, doanh thu t\u00ednh thu\u1ebf GTGT ch\u00ednh b\u1eb1ng Doanh thu t\u00ednh thu\u1ebf TNDN v\u1eeba t\u00ednh \u0111\u01b0\u1ee3c \u1edf tr\u00ean l\u00e0 2.631.578.947 VND.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf GTGT nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p l\u00e0 131.578.947 VND.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>T\u1ed5ng k\u1ebft ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u ph\u00e1t sinh:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p thay: 131.578.947 (TNDN) +\u00a0 131.578.947 (GTGT) = 263. 157.894 VND.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam: 2.500.000.000 (Net) + 263. 157.894 (Thu\u1ebf n\u1ed9p thay) = 2.763.157.894 VND.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c c\u00e1c b\u01b0\u1edbc trong <\/span>c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<span style=\"font-weight: 400;\"> nh\u01b0 tr\u00ean \u0111\u00f2i h\u1ecfi s\u1ef1 t\u1ec9 m\u1ec9. N\u1ebfu \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ch\u01b0a \u0111\u1ee7 \u0111\u00e1p \u1ee9ng kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c, qu\u00fd doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-dich-vu-ke-toan\/\"> thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p \u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c th\u1ee7 t\u1ee5c k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n m\u1ed9t c\u00e1ch nhanh ch\u00f3ng, ch\u00ednh x\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_trong_yeu_danh_cho_ke_toan_khi_thuc_hien_cach_tinh_thue_nha_thau_nuoc_ngoai\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd tr\u1ecdng y\u1ebfu d\u00e0nh cho k\u1ebf to\u00e1n khi th\u1ef1c hi\u1ec7n c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8625\" aria-describedby=\"caption-attachment-8625\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8625\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-trong-yeu-danh-cho-ke-toan-khi-thuc-hien-cach-tinh-thue-nha-thau-nuoc-ngoai.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd tr\u1ecdng y\u1ebfu d\u00e0nh cho k\u1ebf to\u00e1n khi th\u1ef1c hi\u1ec7n c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-trong-yeu-danh-cho-ke-toan-khi-thuc-hien-cach-tinh-thue-nha-thau-nuoc-ngoai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-trong-yeu-danh-cho-ke-toan-khi-thuc-hien-cach-tinh-thue-nha-thau-nuoc-ngoai-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-trong-yeu-danh-cho-ke-toan-khi-thuc-hien-cach-tinh-thue-nha-thau-nuoc-ngoai-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-trong-yeu-danh-cho-ke-toan-khi-thuc-hien-cach-tinh-thue-nha-thau-nuoc-ngoai-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-trong-yeu-danh-cho-ke-toan-khi-thuc-hien-cach-tinh-thue-nha-thau-nuoc-ngoai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8625\" class=\"wp-caption-text\">Nh\u1eefng l\u01b0u \u00fd tr\u1ecdng y\u1ebfu d\u00e0nh cho k\u1ebf to\u00e1n khi th\u1ef1c hi\u1ec7n c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh b\u1ecb c\u01a1 quan thu\u1ebf x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ho\u1eb7c \u1ea5n \u0111\u1ecbnh thu\u1ebf do sai s\u00f3t nghi\u1ec7p v\u1ee5, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n \u0111\u1eb7c bi\u1ec7t ghi nh\u1edb c\u00e1c \u0111i\u1ec3m m\u1ea5u ch\u1ed1t sau trong qu\u00e1 tr\u00ecnh t\u00e1c nghi\u1ec7p:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_ke_khai_va_nop_thue_nha_thau\"><\/span><b>Th\u1eddi h\u1ea1n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi c\u00e1c s\u1eafc thu\u1ebf th\u00f4ng th\u01b0\u1eddng k\u00ea khai \u0111\u1ecbnh k\u1ef3 theo th\u00e1ng\/qu\u00fd, thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh thanh to\u00e1n.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf (ng\u00e0y doanh nghi\u1ec7p Vi\u1ec7t Nam chuy\u1ec3n kho\u1ea3n thanh to\u00e1n ti\u1ec1n cho nh\u00e0 th\u1ea7u ngo\u1ea1i).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n nhi\u1ec1u l\u1ea7n trong th\u00e1ng cho nhi\u1ec1u nh\u00e0 th\u1ea7u kh\u00e1c nhau, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp \u0111\u1ec3 chuy\u1ec3n sang h\u00ecnh th\u1ee9c k\u00ea khai theo th\u00e1ng \u0111\u1ec3 gi\u1ea3m t\u1ea3i \u00e1p l\u1ef1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hiep_dinh_tranh_danh_thue_hai_lan_DTAA\"><\/span><b>Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (DTAA)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn t\u1eeb c\u00e1c qu\u1ed1c gia \u0111\u00e3 k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u1edbi Vi\u1ec7t Nam c\u00f3 th\u1ec3 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m thu\u1ebf TNDN nh\u00e0 th\u1ea7u t\u1ea1i Vi\u1ec7t Nam. Tuy nhi\u00ean, vi\u1ec7c mi\u1ec5n gi\u1ea3m n\u00e0y kh\u00f4ng di\u1ec5n ra t\u1ef1 \u0111\u1ed9ng. K\u1ebf to\u00e1n doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh g\u1eedi l\u00ean c\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh. N\u1ebfu b\u1ecf qua b\u01b0\u1edbc n\u1ed9p h\u1ed3 s\u01a1 n\u00e0y, c\u01a1 quan thu\u1ebf v\u1eabn s\u1ebd truy thu v\u00e0 x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khau_tru_thue_GTGT_dau_vao_doi_voi_thue_nha_thau_nop_thay\"><\/span><b>Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi thu\u1ebf nh\u00e0 th\u1ea7u n\u1ed9p thay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi n\u1ed9p thay thu\u1ebf GTGT cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, s\u1ed1 thu\u1ebf n\u00e0y ch\u00ednh l\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam. K\u1ebf to\u00e1n doanh nghi\u1ec7p ho\u00e0n to\u00e0n \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u00e0y n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c chuy\u1ec3n kho\u1ea3n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 thanh to\u00e1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/diem-moi-thong-tu-20-2026-tt-btc\/\">\u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 20\/2026\/TT-BTC.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_cach_tinh_thue_nha_thau_nuoc_ngoai\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_do_doanh_nghiep_Viet_Nam_tra_thay_nha_thau_nuoc_ngoai_co_phai_tinh_thue_khong\"><\/span>Chi ph\u00ed do doanh nghi\u1ec7p Vi\u1ec7t Nam tr\u1ea3 thay nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u1ea3i t\u00ednh thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. C\u00e1c kho\u1ea3n chi ph\u00ed m\u00e0 ph\u00eda Vi\u1ec7t Nam thanh to\u00e1n thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u01b0 v\u00e9 m\u00e1y bay, kh\u00e1ch s\u1ea1n, chi ph\u00ed l\u01b0u tr\u00fa, \u0111i l\u1ea1i ho\u1eb7c c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u0111\u1ec1u ph\u1ea3i c\u1ed9ng v\u00e0o doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u1ebfu thu\u1ed9c ngh\u0129a v\u1ee5 c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. K\u1ebf to\u00e1n c\u1ea7n r\u00e0 so\u00e1t k\u1ef9 \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 tr\u00e1nh b\u1ecf s\u00f3t doanh thu ch\u1ecbu thu\u1ebf khi k\u00ea khai.                     <\/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=\"Khi_nao_ap_dung_ty_le_GTGT_5_trong_cach_tinh_thue_nha_thau_nuoc_ngoai\"><\/span>Khi n\u00e0o \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 GTGT 5% trong c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u1ef7 l\u1ec7 GTGT 5% th\u01b0\u1eddng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn g\u1ed3m d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, thi\u1ebft k\u1ebf, \u0111\u00e0o t\u1ea1o, h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt, marketing ho\u1eb7c c\u00e1c d\u1ecbch v\u1ee5 chuy\u00ean m\u00f4n kh\u00e1c do t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p cho doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.                     <\/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=\"Hop_dong_vua_co_cung_cap_hang_hoa_vua_co_dich_vu_thi_tinh_thue_nha_thau_nhu_the_nao\"><\/span>H\u1ee3p \u0111\u1ed3ng v\u1eeba c\u00f3 cung c\u1ea5p h\u00e0ng h\u00f3a v\u1eeba c\u00f3 d\u1ecbch v\u1ee5 th\u00ec t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng h\u1ed7n h\u1ee3p, k\u1ebf to\u00e1n c\u1ea7n t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a v\u00e0 gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang t\u1ef7 l\u1ec7 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN cho t\u1eebng ph\u1ea7n. N\u1ebfu kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c doanh thu c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 cao nh\u1ea5t cho to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.                    <\/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=\"Nha_thau_nuoc_ngoai_khong_hien_dien_tai_Viet_Nam_co_phai_nop_thue_khong\"><\/span>Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Vi\u1ec7c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 v\u0103n ph\u00f2ng ho\u1eb7c hi\u1ec7n di\u1ec7n th\u01b0\u01a1ng m\u1ea1i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u1ed3ng ngh\u0129a \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Ch\u1ec9 c\u1ea7n ph\u00e1t sinh thu nh\u1eadp li\u00ean quan \u0111\u1ebfn vi\u1ec7c cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho t\u1ed5 ch\u1ee9c t\u1ea1i Vi\u1ec7t Nam th\u00ec v\u1eabn c\u00f3 th\u1ec3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.                     <\/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_Viet_Nam_hay_nha_thau_nuoc_ngoai_la_ben_thuc_hien_ke_khai_va_nop_thue\"><\/span>Doanh nghi\u1ec7p Vi\u1ec7t Nam hay nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i l\u00e0 b\u00ean th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTrong th\u1ef1c t\u1ebf, b\u00ean Vi\u1ec7t Nam th\u01b0\u1eddng l\u00e0 \u0111\u01a1n v\u1ecb kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u cho t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i. V\u00ec v\u1eady, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra k\u1ef9 th\u1eddi \u0111i\u1ec3m thanh to\u00e1n, lo\u1ea1i h\u1ee3p \u0111\u1ed3ng, \u0111i\u1ec1u kho\u1ea3n gi\u00e1 Net ho\u1eb7c Gross c\u0169ng nh\u01b0 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai \u0111\u00fang quy \u0111\u1ecbnh.                    <\/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\": \"Chi ph\u00ed do doanh nghi\u1ec7p Vi\u1ec7t Nam tr\u1ea3 thay nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u1ea3i t\u00ednh thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. C\u00e1c kho\u1ea3n chi ph\u00ed m\u00e0 ph\u00eda Vi\u1ec7t Nam thanh to\u00e1n thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u01b0 v\u00e9 m\u00e1y bay, kh\u00e1ch s\u1ea1n, chi ph\u00ed l\u01b0u tr\u00fa, \u0111i l\u1ea1i ho\u1eb7c c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u0111\u1ec1u ph\u1ea3i c\u1ed9ng v\u00e0o doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u1ebfu thu\u1ed9c ngh\u0129a v\u1ee5 c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. K\u1ebf to\u00e1n c\u1ea7n r\u00e0 so\u00e1t k\u1ef9 \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 tr\u00e1nh b\u1ecf s\u00f3t doanh thu ch\u1ecbu thu\u1ebf khi k\u00ea khai.\"\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\": \"Khi n\u00e0o \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 GTGT 5% trong c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u1ef7 l\u1ec7 GTGT 5% th\u01b0\u1eddng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn g\u1ed3m d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, thi\u1ebft k\u1ebf, \u0111\u00e0o t\u1ea1o, h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt, marketing ho\u1eb7c c\u00e1c d\u1ecbch v\u1ee5 chuy\u00ean m\u00f4n kh\u00e1c do t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p cho doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.\"\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\": \"H\u1ee3p \u0111\u1ed3ng v\u1eeba c\u00f3 cung c\u1ea5p h\u00e0ng h\u00f3a v\u1eeba c\u00f3 d\u1ecbch v\u1ee5 th\u00ec t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng h\u1ed7n h\u1ee3p, k\u1ebf to\u00e1n c\u1ea7n t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a v\u00e0 gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang t\u1ef7 l\u1ec7 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN cho t\u1eebng ph\u1ea7n. N\u1ebfu kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c doanh thu c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 cao nh\u1ea5t cho to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.\"\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\": \"Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Vi\u1ec7c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 v\u0103n ph\u00f2ng ho\u1eb7c hi\u1ec7n di\u1ec7n th\u01b0\u01a1ng m\u1ea1i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u1ed3ng ngh\u0129a \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Ch\u1ec9 c\u1ea7n ph\u00e1t sinh thu nh\u1eadp li\u00ean quan \u0111\u1ebfn vi\u1ec7c cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho t\u1ed5 ch\u1ee9c t\u1ea1i Vi\u1ec7t Nam th\u00ec v\u1eabn c\u00f3 th\u1ec3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.\"\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 Vi\u1ec7t Nam hay nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i l\u00e0 b\u00ean th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Trong th\u1ef1c t\u1ebf, b\u00ean Vi\u1ec7t Nam th\u01b0\u1eddng l\u00e0 \u0111\u01a1n v\u1ecb kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u cho t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i. V\u00ec v\u1eady, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra k\u1ef9 th\u1eddi \u0111i\u1ec3m thanh to\u00e1n, lo\u1ea1i h\u1ee3p \u0111\u1ed3ng, \u0111i\u1ec1u kho\u1ea3n gi\u00e1 Net ho\u1eb7c Gross c\u0169ng nh\u01b0 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai \u0111\u00fang quy \u0111\u1ecbnh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec3u \u0111\u00fang v\u00e0 \u00e1p d\u1ee5ng linh ho\u1ea1t c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ch\u1ec9 l\u00e0 tr\u00e1ch nhi\u1ec7m tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, m\u00e0 c\u00f2n l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t chi ph\u00ed trong c\u00e1c d\u1ef1 \u00e1n h\u1ee3p t\u00e1c qu\u1ed1c t\u1ebf. Hy v\u1ecdng qua b\u00e0i vi\u1ebft n\u00e0y, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n thu\u1ebf doanh nghi\u1ec7p \u0111\u00e3 trang b\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u00e1c c\u00f4ng c\u1ee5 t\u00ednh to\u00e1n, bi\u1ec3u thu\u1ebf su\u1ea5t chu\u1ea9n x\u00e1c nh\u1ea5t theo Th\u00f4ng t\u01b0 20\/2026\/TT-BTC v\u00e0 c\u00e1c v\u0103n b\u1ea3n li\u00ean quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p, Qu\u00fd doanh nghi\u1ec7p vui l\u00f2ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\">li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf s\u00e2u r\u1ed9ng, c\u00e1c giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i gi\u1eefa doanh nghi\u1ec7p Vi\u1ec7t Nam v\u00e0 c\u00e1c \u0111\u1ed1i t\u00e1c ngo\u1ea1i ng\u00e0y c\u00e0ng tr\u1edf n\u00ean ph\u1ed5 bi\u1ebfn. \u0110\u1ed1i v\u1edbi m\u1ed9t k\u1ebf to\u00e1n thu\u1ebf chuy\u00ean nghi\u1ec7p, vi\u1ec7c n\u1eafm v\u1eefng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8622,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8619","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\/8619","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=8619"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8619\/revisions"}],"predecessor-version":[{"id":8623,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8619\/revisions\/8623"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/8622"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=8619"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=8619"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=8619"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}