{"id":9815,"date":"2026-09-10T10:18:14","date_gmt":"2026-09-10T03:18:14","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9815"},"modified":"2026-09-10T16:00:39","modified_gmt":"2026-09-10T09:00:39","slug":"hach-toan-chi-phi-thue-tndn-hoan-lai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-chi-phi-thue-tndn-hoan-lai\/","title":{"rendered":"\ud68c\ub78c 99\/2025\uc5d0 \ub530\ub978 \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9 \ud68c\uacc4 \ucc98\ub9ac \uc9c0\uce68"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9\uc758 \ud68c\uacc4\ucc98\ub9ac\ub294 \uc804\uccb4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uac00\uc7a5 \ud63c\ub780\uc2a4\ub7ec\uc6b4 \ubd80\ubd84\uc785\ub2c8\ub2e4. \uc65c\ub0d0\ud558\uba74 \uc774\uc5f0\ubc95\uc778\uc138\ubd80\ucc44\uc640 \uc774\uc5f0\ubc95\uc778\uc138\uc790\uc0b0\uc774 \ubc1c\uc0dd\ud558\uac70\ub098 \uc5ed\uc804\ub418\ub294\uc9c0\uc5d0 \ub530\ub77c \ub3d9\uc77c\ud55c \uacc4\uc815(8212)\uc774 \ub124 \uac00\uc9c0 \ub2e4\ub978 \uc2dc\ub098\ub9ac\uc624\uc5d0 \uae30\ub85d\ub418\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">\ud68c\ub78c 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc774 \ud68c\uacc4 \ubc29\ubc95 \uc804\uccb4\ub294 \ubd80\ub85d II\uc758 B\uc808\uc5d0 \uccb4\uacc4\uc801\uc73c\ub85c \uc815\ub9ac\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. \uc544\ub798 \uae00\uc5d0\uc11c\ub294 \ud45c\uc900 \ubd84\uac1c, \uae30\ub9d0 \uacb0\uc0b0 \ubc29\ubc95, \uc608\uc2dc\ub97c \ubaa8\ub450 \uc81c\uc2dc\ud558\uc5ec \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \ub9e4 \uc7ac\ubb34 \ubcf4\uace0 \uae30\uac04 \uc804\uc5d0 \uc774 \ud56d\ubaa9\uc744 \uc790\uc2e0 \uc788\uac8c \ucc98\ub9ac\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Vi_sao_hach_toan_chi_phi_thue_TNDN_hoan_lai_la_noi_dung_ke_toan_can_cap_nhat_ngay\" >\uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9 \ud68c\uacc4\ucc98\ub9ac\uac00 \uc65c \uc989\uc2dc \uc5c5\ub370\uc774\ud2b8\ud574\uc57c \ud560 \ud68c\uacc4 \ubb38\uc81c\uc778\uac00\uc694?<\/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\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Can_cu_phap_ly_va_he_thong_tai_khoan_dung_de_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >\uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9\uc744 \uae30\ub85d\ud558\ub294 \ub370 \uc0ac\uc6a9\ub418\ub294 \ubc95\uc801 \uadfc\uac70 \ubc0f \ud68c\uacc4 \uc2dc\uc2a4\ud15c.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#4_but_toan_hach_toan_chi_phi_thue_TNDN_hoan_lai_theo_Thong_tu_992025\" >\ud68c\ub78c 99\/2025\uc5d0 \ub530\ub978 \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9\uc5d0 \ub300\ud55c 4\uac00\uc9c0 \ud68c\uacc4 \ucc98\ub9ac<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Truong_hop_1_Ghi_tang_chi_phi_do_phat_sinh_thue_thu_nhap_hoan_lai_phai_tra\" >\uc0ac\ub840 1: \uc774\uc5f0\ubc95\uc778\uc138 \ubd80\ucc44\ub85c \uc778\ud55c \ube44\uc6a9 \uc99d\uac00.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Truong_hop_2_Ghi_tang_chi_phi_do_hoan_nhap_tai_san_thue_thu_nhap_hoan_lai\" >\uc0ac\ub840 2: \uc774\uc5f0\ubc95\uc778\uc138\uc790\uc0b0\uc758 \ud658\uc785\uc73c\ub85c \uc778\ud55c \ube44\uc6a9 \uc99d\uac00.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Truong_hop_3_Ghi_giam_chi_phi_do_tai_san_thue_thu_nhap_hoan_lai_phat_sinh_moi\" >\uc0ac\ub840 3: \uc0c8\ub85c\uc6b4 \uc774\uc5f0\ubc95\uc778\uc138 \uc790\uc0b0\uc758 \ubc1c\uc0dd\uc73c\ub85c \uc778\ud55c \ube44\uc6a9 \uac10\uc18c\ub97c \uae30\ub85d\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Truong_hop_4_Ghi_giam_chi_phi_do_hoan_nhap_thue_thu_nhap_hoan_lai_phai_tra\" >\uc0ac\ub840 4: \uc774\uc5f0\ubc95\uc778\uc138 \ub0a9\ubd80\uc561\uc758 \ud658\uc785\uc73c\ub85c \uc778\ud55c \ube44\uc6a9 \uac10\uc18c\ub97c \uae30\ub85d\ud569\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Ket_chuyen_cuoi_ky_khi_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >\uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9\uc744 \ud68c\uacc4\ucc98\ub9ac\ud560 \ub54c \uae30\ub9d0 \uacb0\uc0b0 \ubd84\uac1c.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Phan_biet_thue_thu_nhap_hoan_lai_phai_tra_va_tai_san_thue_thu_nhap_hoan_lai_truoc_khi_hach_toan\" >\ud68c\uacc4\ucc98\ub9ac \uc804 \uc774\uc5f0\ubc95\uc778\uc138\ubd80\ucc44\uc640 \uc774\uc5f0\ubc95\uc778\uc138\uc790\uc0b0\uc744 \uad6c\ubd84\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Vi_du_minh_hoa_cach_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >\uc774 \uc608\uc2dc\ub294 \uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9 \ud68c\uacc4\ucc98\ub9ac \ubc29\ubc95\uc744 \uc124\uba85\ud569\ub2c8\ub2e4.<\/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\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Nhung_sai_lam_thuong_gap_khi_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >\uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9 \ud68c\uacc4\ucc98\ub9ac \uc2dc \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Checklist_truoc_khi_khoa_so_va_lap_bao_cao_tai_chinh\" >\uacb0\uc0b0 \ubc0f \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc804 \uc810\uac80 \uc0ac\ud56d.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Cau_hoi_thuong_gap_ve_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >\uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9 \ud68c\uacc4\ucc98\ub9ac\uc5d0 \uad00\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Hach_toan_chi_phi_thue_TNDN_hoan_lai_dua_tren_can_cu_phap_ly_nao\" >\uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9 \ud68c\uacc4\ucc98\ub9ac\uc758 \ubc95\uc801 \uadfc\uac70\ub294 \ubb34\uc5c7\uc778\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Co_bao_nhieu_truong_hop_hach_toan_chi_phi_thue_TNDN_hoan_lai_theo_Thong_tu_992025\" >2025\ub144 99\ud638 \uacf5\ubb38\uc5d0 \ub530\ub77c \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9\uc744 \ud68c\uacc4 \ucc98\ub9ac\ud574\uc57c \ud558\ub294 \uc0ac\ub840\ub294 \uba87 \uac74\uc785\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Tai_khoan_nao_duoc_dung_de_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >\uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9\uc744 \uae30\ub85d\ud558\ub294 \ub370 \uc0ac\uc6a9\ub418\ub294 \uacc4\uc815\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/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\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Cuoi_ky_ke_toan_TK_8212_duoc_xu_ly_nhu_the_nao\" >\ud68c\uacc4 \uae30\uac04 \ub9d0\uc5d0 \uacc4\uc815 8212\ub294 \uc5b4\ub5bb\uac8c \ucc98\ub9ac\ub418\ub098\uc694?<\/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\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Vi_sao_can_phan_biet_thue_thu_nhap_hoan_lai_phai_tra_va_tai_san_thue_thu_nhap_hoan_lai_truoc_khi_hach_toan\" >\uc774\uc5f0\ubc95\uc778\uc138\ubd80\ucc44\uc640 \uc774\uc5f0\ubc95\uc778\uc138\uc790\uc0b0\uc744 \ud68c\uacc4\ucc98\ub9ac\ud558\uae30 \uc804\uc5d0 \uad6c\ubd84\ud574\uc57c \ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Chi_phi_thue_TNDN_hoan_lai_co_lam_phat_sinh_dong_tien_nop_thue_ngay_trong_ky_khong\" >\uc774\uc5f0\ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9\uc774 \ub2f9\uae30\uc5d0 \uc989\uac01\uc801\uc778 \uc138\uae08 \ub0a9\ubd80 \ud604\uae08 \ud750\ub984\uc744 \ubc1c\uc0dd\uc2dc\ud0a4\ub098\uc694?<\/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\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Cac_khoan_thu_nhap_nao_theo_Luat_Thue_TNDN_2025_thuong_lien_quan_den_chenh_lech_tam_thoi_can_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >2025\ub144 \ubc95\uc778 \uc18c\ub4dd\uc138\ubc95\uc5d0 \ub530\ub77c, \uc5b4\ub5a4 \uc18c\ub4dd \ud750\ub984\uc774 \uc77c\ubc18\uc801\uc73c\ub85c \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9 \ud68c\uacc4 \ucc98\ub9ac\ub97c \ud544\uc694\ub85c \ud558\ub294 \uc77c\uc2dc\uc801 \ucc28\uc774\ub97c \uc218\ubc18\ud569\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_hach_toan_chi_phi_thue_TNDN_hoan_lai_la_noi_dung_ke_toan_can_cap_nhat_ngay\"><\/span><b>\uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9 \ud68c\uacc4\ucc98\ub9ac\uac00 \uc65c \uc989\uc2dc \uc5c5\ub370\uc774\ud2b8\ud574\uc57c \ud560 \ud68c\uacc4 \ubb38\uc81c\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9 \ud68c\uacc4\ucc98\ub9ac\ub294 \uc77c\uc2dc\uc801 \ucc28\uc774\ub85c \uc778\ud574 \ud68c\uacc4 \uc774\uc775\uacfc \uacfc\uc138 \uc18c\ub4dd \uac04\uc5d0 \ubc1c\uc0dd\ud558\ub294 \ucc28\uc774\ub97c \ub450 \uac1c\uc758 \uc911\uac04 \uacc4\uc815, \uc989 \uc774\uc5f0\ubc95\uc778\uc138\uc9c0\uae09\ucc44\ubb34(\uacc4\uc815 347)\uc640 \uc774\uc5f0\ubc95\uc778\uc138\uc790\uc0b0(\uacc4\uc815 243)\uc744 \ud1b5\ud574 \uc7a5\ubd80\uc5d0 \uae30\ub85d\ud55c \ud6c4, \uc774\ub97c \uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9 \uacc4\uc815(\uacc4\uc815 8212)\uc73c\ub85c \uc774\uccb4\ud558\ub294 \uacfc\uc815\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uadfc\ubcf8\uc801\uc73c\ub85c \uc0c8\ub85c\uc6b4 \ub0b4\uc6a9\uc740 \uc544\ub2c8\uc9c0\ub9cc, \ud68c\ub78c 99\/2025\/TT-BTC\ub294 \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9 \ud68c\uacc4 \ucc98\ub9ac\uc758 \uc804\uccb4 \uc6d0\uce59\uc744 \uac01 \uc0c1\ud669\uc744 \uba85\ud655\ud558\uac8c \ub098\uc5f4\ud558\uc5ec \uc7ac\uc815\ub9bd\ud568\uc73c\ub85c\uc368, \uac10\uc0ac \ud6c4 \uc7ac\ubb34\uc81c\ud45c \uc870\uc815\uc73c\ub85c \uc774\uc5b4\uc9c0\ub294 \ud754\ud55c \uc624\ub958\uc778 \uc798\ubabb\ub41c \ud68c\uacc4 \ucc98\ub9ac\ub97c \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\uc5d0\uac8c \uc788\uc5b4 \uc774\uc5f0 \ubc95\uc778\uc138 \ube44\uc6a9 \ud68c\uacc4 \ucc98\ub9ac\uc758 \uc219\ub2ec\uc740 \ud6e8\uc52c \ub354 \uad11\ubc94\uc704\ud55c \uc2e4\ubb34\uc801 \uc758\ubbf8\ub97c \uc9c0\ub2d9\ub2c8\ub2e4. \uc65c\ub0d0\ud558\uba74 \uc774 \uc9c0\ud45c\ub294 \uc190\uc775\uacc4\uc0b0\uc11c\uc0c1\uc758 \uc138\ud6c4 \uc774\uc775\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \ub530\ub77c\uc11c \ub2e8 \ud558\ub098\uc758 \uc798\ubabb\ub41c \ud68c\uacc4 \ucc98\ub9ac\ub294 \uacbd\uc601\uc9c4\uacfc \uc8fc\uc8fc\uac00 \ubaa8\ub2c8\ud130\ub9c1\ud558\ub294 \ub2e4\ub978 \uc7ac\ubb34 \uc9c0\ud45c\uc5d0 \uc5f0\uc1c4\uc801\uc778 \ucc28\uc774\ub97c \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc694\ucee8\ub300, \ucc98\uc74c\ubd80\ud130 \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9\uc744 \uc815\ud655\ud558\uac8c \ud68c\uacc4 \ucc98\ub9ac\ud558\uba74 \uae30\uc5c5\uc740 \uc18c\uae09 \uc870\uc815\uc744 \ud53c\ud560 \uc218 \uc788\uc5b4 \uac10\uc0ac\uc778\uacfc \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc0c1\ud669\uc744 \uc124\uba85\ud558\ub294 \ub370 \ub4dc\ub294 \uc2dc\uac04\uc744 \uc808\uc57d\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_va_he_thong_tai_khoan_dung_de_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>\uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9\uc744 \uae30\ub85d\ud558\ub294 \ub370 \uc0ac\uc6a9\ub418\ub294 \ubc95\uc801 \uadfc\uac70 \ubc0f \ud68c\uacc4 \uc2dc\uc2a4\ud15c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9\uc5d0 \ub300\ud55c \uc804\uccb4 \ud68c\uacc4 \uc6d0\uce59\uc740 \ud68c\uacc4 \uc9c0\uce68 \ubaa9\ub85d\uc5d0 \ud3ec\ud568\ub41c \ud68c\ub78c 99\/2025\/TT-BTC\uc758 \ubd80\ub85d II B\ud56d\uc5d0 \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9\uc744 \uc815\ud655\ud558\uac8c \uae30\ub85d\ud558\uae30 \uc704\ud574 \ud68c\uacc4\uc0ac\uac00 \uc774\ud574\ud574\uc57c \ud560 4\uac00\uc9c0 \uacc4\uc815:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uacc4\uc815<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc774\ub984<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc5ed\ud560<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 8212<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc774\uc5f0\ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc911\uc559 \uacc4\uc88c\ub294 \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548\uc758 \ucc28\ubcc0 \ubc0f \ub300\ubcc0 \uac70\ub798\ub97c \ubaa8\ub450 \uc9d1\uacc4\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc815 347<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc774\uc5f0\ubc95\uc778\uc138 \ub0a9\ubd80\uc561<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc77c\uc2dc\uc801\uc778 \uacfc\uc138 \ucc28\uc774\ub85c \uc778\ud574 \ubc1c\uc0dd\ud558\ub294 \ud5a5\ud6c4 \uc138\uae08 \uc758\ubb34\ub97c \ubc18\uc601\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc815 243<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc774\uc5f0\uc18c\ub4dd\uc138 \uc790\uc0b0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc774\ub294 \uacf5\uc81c \uac00\ub2a5\ud55c \uc77c\uc2dc\uc801 \ucc28\uc774 \ub610\ub294 \ubbf8\uc0ac\uc6a9 \uc138\ubb34\uc0c1 \uc190\uc2e4\ub85c \uc778\ud574 \ud5a5\ud6c4 \uacf5\uc81c\ub420 \uc138\uc561 \ubd80\ubd84\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 911<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \uc131\uacfc\ub97c \uacb0\uc815\ud558\uc138\uc694<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638 8212\uc758 \ucd5c\uc885 \uc794\uc561\uc744 \uc218\ub839\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9\uc758 \ud68c\uacc4\ucc98\ub9ac\ub294 \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \uac01 \ud56d\ubaa9\uc758 \uc99d\uac00 \ub610\ub294 \uac10\uc18c\uc5d0 \ub530\ub77c \uacc4\uc815 8212\uc640 \uacc4\uc815 347 \ubc0f 243 \uac04\uc758 \uc0c1\ud638\uad00\uacc4\uc5d0 \ub530\ub77c \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"4_but_toan_hach_toan_chi_phi_thue_TNDN_hoan_lai_theo_Thong_tu_992025\"><\/span><b>\ud68c\ub78c 99\/2025\uc5d0 \ub530\ub978 \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9\uc5d0 \ub300\ud55c 4\uac00\uc9c0 \ud68c\uacc4 \ucc98\ub9ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9818\" aria-describedby=\"caption-attachment-9818\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9818\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-but-toan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99.jpg\" alt=\"4 b\u00fat to\u00e1n h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i theo Th\u00f4ng t\u01b0 99\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-but-toan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-but-toan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-but-toan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-but-toan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-but-toan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9818\" class=\"wp-caption-text\">\ud68c\ub78c 99\ud638\uc5d0 \ub530\ub978 \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9\uc5d0 \ub300\ud55c 4\uac00\uc9c0 \ud68c\uacc4 \ucc98\ub9ac<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 99\/2025\/TT-BTC \ubd80\ub85d II B\ud56d\uc758 \uc9c0\uce68\uc5d0 \ub530\ub974\uba74, \ud574\ub2f9 \uae30\uac04\uc758 \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9 \ud68c\uacc4 \ucc98\ub9ac\ub294 \ub2e4\uc74c \ub124 \uac00\uc9c0 \uacbd\uc6b0\uc5d0 \uc218\ud589\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Ghi_tang_chi_phi_do_phat_sinh_thue_thu_nhap_hoan_lai_phai_tra\"><\/span><b>\uc0ac\ub840 1: \uc774\uc5f0\ubc95\uc778\uc138 \ubd80\ucc44\ub85c \uc778\ud55c \ube44\uc6a9 \uc99d\uac00.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ub2f9\ud574 \uc5f0\ub3c4\uc5d0 \ubc1c\uc0dd\ud55c \uc774\uc5f0 \ubc95\uc778\uc138 \ub0a9\ubd80\uc561\uc774 \ub2f9\ud574 \uc5f0\ub3c4\uc5d0 \ud658\uc785\ub41c \uae08\uc561\ubcf4\ub2e4 \ud074 \ub54c, \uc989 \ub450 \uae08\uc561\uc758 \ucc28\uc774\uac00 \uc591\uc218\uc77c \ub54c \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 \uc774\uc5f0 \ubc95\uc778\uc138 \ube44\uc6a9\uc5d0 \ub300\ud55c \ud68c\uacc4 \ucc98\ub9ac\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc815 8212 \u2013 \uc774\uc5f0\ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 347\uc774 \uc874\uc7ac\ud569\ub2c8\ub2e4 - \uc774\uc5f0 \uc18c\ub4dd\uc138 \ub0a9\ubd80\uc561.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Ghi_tang_chi_phi_do_hoan_nhap_tai_san_thue_thu_nhap_hoan_lai\"><\/span><b>\uc0ac\ub840 2: \uc774\uc5f0\ubc95\uc778\uc138\uc790\uc0b0\uc758 \ud658\uc785\uc73c\ub85c \uc778\ud55c \ube44\uc6a9 \uc99d\uac00.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ub2f9\ud574 \uc5f0\ub3c4\uc5d0 \ud658\uc785\ub41c \uc774\uc5f0 \ubc95\uc778\uc138 \uc790\uc0b0\uc774 \ub2f9\ud574 \uc5f0\ub3c4\uc5d0 \uc0c8\ub85c \ubc1c\uc0dd\ud55c \uae08\uc561\ubcf4\ub2e4 \ud074 \ub54c \uc801\uc6a9\ub418\uba70, \uc774\ub294 \uae30\uc5c5\uc774 \uc774\uc804 \uc5f0\ub3c4\uc5d0 \uae30\ub85d\ub41c &quot;\uacf5\uc81c \uac00\ub2a5\ud55c \uc138\uae08&quot;\uc744 \uc810\uc9c4\uc801\uc73c\ub85c \uc0ac\uc6a9\ud558\uace0 \uc788\uc74c\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4. \ub610\ud55c \uc774\ub294 \ube44\uc6a9\uc744 \uc99d\uac00\uc2dc\ud0a4\ub294 \uc774\uc5f0 \ubc95\uc778\uc138 \ube44\uc6a9\uc5d0 \ub300\ud55c \ud68c\uacc4 \ucc98\ub9ac \ubc29\uc2dd\uc774\uba70 \ub2e4\uc74c\uacfc \uac19\uc774 \uae30\ub85d\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc815 8212 \u2013 \uc774\uc5f0\ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 243\uc774 \uc874\uc7ac\ud569\ub2c8\ub2e4 - \uc774\uc5f0 \ubc95\uc778\uc138 \uc790\uc0b0.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Ghi_giam_chi_phi_do_tai_san_thue_thu_nhap_hoan_lai_phat_sinh_moi\"><\/span><b>\uc0ac\ub840 3: \uc0c8\ub85c\uc6b4 \uc774\uc5f0\ubc95\uc778\uc138 \uc790\uc0b0\uc758 \ubc1c\uc0dd\uc73c\ub85c \uc778\ud55c \ube44\uc6a9 \uac10\uc18c\ub97c \uae30\ub85d\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0ac\ub840 2\uc640 \ub2ec\ub9ac, \ub2f9\ud574 \uc5f0\ub3c4\uc5d0 \ubc1c\uc0dd\ud55c \uc774\uc5f0 \ubc95\uc778\uc138 \uc790\uc0b0\uc774 \ub2f9\ud574 \uc5f0\ub3c4\uc5d0 \ud658\uc785\ub41c \uae08\uc561\ubcf4\ub2e4 \ud074 \uacbd\uc6b0, \uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \ubd84\uac1c\ub85c \uc774\uc5f0 \ubc95\uc778\uc138 \ube44\uc6a9\uc744 \uac10\uc18c\uc2dc\ud0a4\ub294 \uac83\uc744 \uae30\ub85d\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc815 243 \u2013 \uc774\uc5f0 \ubc95\uc778\uc138 \uc790\uc0b0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 8212\uac00 \uc874\uc7ac\ud569\ub2c8\ub2e4 - \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_4_Ghi_giam_chi_phi_do_hoan_nhap_thue_thu_nhap_hoan_lai_phai_tra\"><\/span><b>\uc0ac\ub840 4: \uc774\uc5f0\ubc95\uc778\uc138 \ub0a9\ubd80\uc561\uc758 \ud658\uc785\uc73c\ub85c \uc778\ud55c \ube44\uc6a9 \uac10\uc18c\ub97c \uae30\ub85d\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc774\uc5f0\ubc95\uc778\uc138 \ubd80\ucc44\uac00 \uc5f0\uc911\uc5d0 \ud658\uc785\ub418\uc5b4 \uc0c8\ub85c \ubc1c\uc0dd\ud55c \uae08\uc561\uc744 \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0, \uc989 \uc774\uc5f0\ubc95\uc778\uc138 \ubd80\ucc44\uac00 \uac10\uc18c\ud558\ub294 \uacbd\uc6b0\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc774\uc5d0 \ud574\ub2f9\ud558\ub294 \uc774\uc5f0\ubc95\uc778\uc138 \ube44\uc6a9\uc5d0 \ub300\ud55c \ud68c\uacc4 \ucc98\ub9ac\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc815 347 \u2013 \uc774\uc5f0\uc18c\ub4dd\uc138 \ub0a9\ubd80\uc561<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 8212\uac00 \uc874\uc7ac\ud569\ub2c8\ub2e4 - \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc704\uc758 \ub124 \uac00\uc9c0 \uc0ac\ub840\ub97c \uc0b4\ud3b4\ubcf4\uba74, \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9 \ud68c\uacc4 \ucc98\ub9ac \uc6d0\uce59\uc740 \uae30\uc5b5\ud558\uae30 \uc26c\uc6b4 \ub2e4\uc74c \uaddc\uce59\uc73c\ub85c \uc694\uc57d\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\">\uacc4\uc815 347\uc774 \uc99d\uac00\ud558\uac70\ub098 \uacc4\uc815 243\uc774 \uac10\uc18c\ud558\uba74 \ube44\uc6a9 \uc99d\uac00\ub97c \uae30\ub85d\ud569\ub2c8\ub2e4(\ucc28\ubcc0 8212).<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\uacc4\uc815 347\uc774 \uac10\uc18c\ud558\uac70\ub098 \uacc4\uc815 243\uc774 \uc99d\uac00\ud558\uba74 \ube44\uc6a9 \uac10\uc18c\ub97c \uae30\ub85d\ud569\ub2c8\ub2e4(\ub300\ubcc0 8212).<span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uaddc\uce59\uc744 \uc774\ud574\ud568\uc73c\ub85c\uc368 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uae30 \uc804\uc5d0 \uc790\uc2e0\uc758 \uc785\ub825 \ub0b4\uc6a9\uc744 \uad50\ucc28 \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_chuyen_cuoi_ky_khi_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>\uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9\uc744 \ud68c\uacc4\ucc98\ub9ac\ud560 \ub54c \uae30\ub9d0 \uacb0\uc0b0 \ubd84\uac1c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \ubc1c\uc0dd\ud55c \ub124 \uac00\uc9c0 \uac70\ub798\ub97c \ubaa8\ub450 \uae30\ub85d\ud55c \ud6c4, \uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9 \ud68c\uacc4\ucc98\ub9ac\uc758 \ub9c8\uc9c0\ub9c9 \ub2e8\uacc4\ub294 \uc0ac\uc5c5 \uacb0\uacfc\ub97c \uacb0\uc815\ud558\uae30 \uc704\ud574 \uacc4\uc815 8212\uc758 \uc794\uc561\uc744 \uacc4\uc815 911\ub85c \uc774\uccb4\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774\uccb4 \uc6d0\uce59\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\ub9cc\uc57d \uacc4\uc88c 8212\uc758 \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \ucd1d \ucd9c\uae08\uc561\uc774 \ucd1d \uc785\uae08\uc561\ubcf4\ub2e4 \ub9ce\ub2e4\uba74.<\/b><span style=\"font-weight: 400;\">\ucc28\uc774\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \uae30\ub85d\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 911 \u2013 \uc0ac\uc5c5 \uc131\uacfc \uacb0\uc815<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 8212\uac00 \uc874\uc7ac\ud569\ub2c8\ub2e4 - \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\ub9cc\uc57d \uacc4\uc88c 8212\uc758 \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \ucd1d \ucd9c\uae08\uc561\uc774 \ucd1d \uc785\uae08\uc561\ubcf4\ub2e4 \uc801\ub2e4\uba74.<\/b><span style=\"font-weight: 400;\">\ucc28\uc774\ub294 \ubc18\ub300\ub85c \uae30\ub85d\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc815 8212 \u2013 \uc774\uc5f0\ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 911 \u2013 \uc0ac\uc5c5 \uc131\uacfc \uce21\uc815.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubcf8\uc9c8\uc801\uc73c\ub85c \uc774\ub294 \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9 \ud68c\uacc4 \ucc98\ub9ac\uc758 \uc804\uccb4 \uacfc\uc815\uc5d0\uc11c \ucd5c\uc885 \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uc774\uccb4 \ud6c4 \uacc4\uc815 8212\uc758 \uae30\ub9d0 \uc794\uc561\uc740 \ud56d\uc0c1 0\uc774 \ub418\uba70, \uc77c\uc2dc\uc801 \ucc28\uc774\uc758 \uc601\ud5a5\uc740 \ud574\ub2f9 \uae30\uac04\uc758 \uc0ac\uc5c5 \uc2e4\uc801\uc5d0 \uc644\uc804\ud788 \ubc18\uc601\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_thue_thu_nhap_hoan_lai_phai_tra_va_tai_san_thue_thu_nhap_hoan_lai_truoc_khi_hach_toan\"><\/span><b>\ud68c\uacc4\ucc98\ub9ac \uc804 \uc774\uc5f0\ubc95\uc778\uc138\ubd80\ucc44\uc640 \uc774\uc5f0\ubc95\uc778\uc138\uc790\uc0b0\uc744 \uad6c\ubd84\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9817\" aria-describedby=\"caption-attachment-9817\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9817\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-thue-TNDN-hoan-lai-va-cach-phan-biet-thue-thu-nhap-hoan-lai-va-tai-san-thue-thu-nhap-hoan-lai.jpg\" alt=\"H\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i v\u00e0 c\u00e1ch ph\u00e2n bi\u1ec7t thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i v\u00e0 t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-thue-TNDN-hoan-lai-va-cach-phan-biet-thue-thu-nhap-hoan-lai-va-tai-san-thue-thu-nhap-hoan-lai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-thue-TNDN-hoan-lai-va-cach-phan-biet-thue-thu-nhap-hoan-lai-va-tai-san-thue-thu-nhap-hoan-lai-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-thue-TNDN-hoan-lai-va-cach-phan-biet-thue-thu-nhap-hoan-lai-va-tai-san-thue-thu-nhap-hoan-lai-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-thue-TNDN-hoan-lai-va-cach-phan-biet-thue-thu-nhap-hoan-lai-va-tai-san-thue-thu-nhap-hoan-lai-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-thue-TNDN-hoan-lai-va-cach-phan-biet-thue-thu-nhap-hoan-lai-va-tai-san-thue-thu-nhap-hoan-lai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9817\" class=\"wp-caption-text\">\uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9\uc758 \ud68c\uacc4\ucc98\ub9ac \ubc29\ubc95\uacfc \uc774\uc5f0\ubc95\uc778\uc138\uc790\uc0b0\uacfc \uc774\uc5f0\ubc95\uc778\uc138\uc790\uc0b0\uc744 \uad6c\ubd84\ud558\ub294 \ubc29\ubc95.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9\uc744 \ucc98\uc74c\ubd80\ud130 \uc815\ud655\ud558\uac8c \ud68c\uacc4 \ucc98\ub9ac\ud558\ub824\uba74 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub450 \uac00\uc9c0 \uae30\ubcf8 \uac1c\ub150\uc744 \uba85\ud655\ud558\uac8c \uad6c\ubd84\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uc5f0\ubc95\uc778\uc138 \ub0a9\ubd80\uc561(\uacc4\uc815 347)\uc740 \uc77c\uc2dc\uc801\uc778 \uacfc\uc138 \ucc28\uc774, \uc989 \ub2f9\uae30 \ud68c\uacc4 \uc774\uc775\uc774 \uacfc\uc138 \uc18c\ub4dd\ubcf4\ub2e4 \ub192\uc9c0\ub9cc \ud6c4\uc18d \uae30\uac04\uc5d0 \uacfc\uc138\ub420 \uae08\uc561\uc5d0\uc11c \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uc5f0\ubc95\uc778\uc138\uc790\uc0b0(\uacc4\uc815 243)\uc740 \uacf5\uc81c \uac00\ub2a5\ud55c \uc77c\uc2dc\uc801 \ucc28\uc774 \ub610\ub294 \ubbf8\uc0ac\uc6a9 \uc138\ubb34\uc190\uc2e4 \ubc0f \uc138\uae08 \uc778\uc13c\ud2f0\ube0c\uc758 \ub2e4\uc74c \uc5f0\ub3c4\ub85c \uc774\uc6d4\ub41c \uacf5\uc81c \uac00\ub2a5 \uac00\uce58, \uc989 \uae30\uc5c5\uc774 \ud5a5\ud6c4 \uc138\uae08 \ubd80\ub2f4\uc744 \uc904\uc77c \uc218 \uc788\ub294 \uae08\uc561\uc5d0\uc11c \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucc28\uc774\uac00 \uc5b4\ub5a4 \ubc94\uc8fc\uc5d0 \uc18d\ud558\ub294\uc9c0 \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\ub294 \uac83\uc740 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \uc65c\ub0d0\ud558\uba74 \ucc28\uc774\uc758 \uc131\uaca9\uc744 \uc798\ubabb \ud30c\uc545\ud558\uba74 \uc774\ud6c4 \ubd84\uac1c\uc5d0\uc11c \uacf5\uc2dd\uc744 \uc5bc\ub9c8\ub098 \uc815\ud655\ud558\uac8c \uc801\uc6a9\ud558\ub354\ub77c\ub3c4 \uccab \ub2e8\uacc4\ubd80\ud130 \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9\uc744 \uc798\ubabb \ud68c\uacc4 \ucc98\ub9ac\ud558\uac8c \ub418\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_cach_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>\uc774 \uc608\uc2dc\ub294 \uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9 \ud68c\uacc4\ucc98\ub9ac \ubc29\ubc95\uc744 \uc124\uba85\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9\uc774 \uc2e4\uc81c\ub85c \uc5b4\ub5bb\uac8c \ud68c\uacc4\ucc98\ub9ac\ub418\ub294\uc9c0 \ub354 \uc798 \uc774\ud574\ud558\uae30 \uc704\ud574 \ub2e4\uc74c\uacfc \uac19\uc740 \ud68c\uacc4\uc5f0\ub3c4 \ub9d0 \uc7ac\ubb34\uc81c\ud45c\ub97c \uac00\uc9c4 \uae30\uc5c5\uc744 \uc608\ub85c \ub4e4\uc5b4\ubcf4\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ubaa9\ud45c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc2dc\uc791 \uc794\uc561<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ucd5c\uc885 \uc794\uc561<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ucc28\uc774\uc810<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc774\uc5f0\ubc95\uc778\uc138 \ub0a9\ubd80\uc561 (\uacc4\uc815 347)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8\uc5b5 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11\uc5b5 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3\uc5b5 VND \uc99d\uac00.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc774\uc5f0\ubc95\uc778\uc138\uc790\uc0b0(\uacc4\uc815 243)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5\uc5b5 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3\uc5b5 5\ucc9c\ub9cc VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1\uc5b5 5\ucc9c\ub9cc VND\uc758 \uac10\uc561\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\ub2e4\uc74c \ud68c\uacc4 \uc6d0\uce59\uc740 \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0ac\ub840 1\uc5d0 \ub530\ub77c \uacc4\uc815 347\uc774 3\uc5b5 VND \uc99d\uac00(\uc774\uc5f0 \ubc95\uc778\uc138 \ub0a9\ubd80\uc561\uc774 \ud658\uc785\uc561\uc744 \ucd08\uacfc\ud568)\ud588\uc73c\uba70, \uc774\ub294 \ube44\uc6a9 \uc99d\uac00\ub85c \uae30\ub85d\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 8212: 3\uc5b5 VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c 347\uc5d0\ub294 3\uc5b5 VND\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacc4\uc88c 243\uc740 1\uc5b5 5\ucc9c\ub9cc VND \uac10\uc18c\ud569\ub2c8\ub2e4(\uc774\uc5f0 \ubc95\uc778\uc138 \uc790\uc0b0\uc774 \uc0c1\uacc4 \ucc98\ub9ac\ub418\uc5b4 \uae08\uc561\uc774 \uc0c8\ub85c\uc6b4 \uae08\uc561\ubcf4\ub2e4 \ucee4\uc9d0). \ub610\ud55c \uc0ac\ub840 2\uc5d0 \ub530\ub77c \ube44\uc6a9\uc774 \uc99d\uac00\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 8212: 1\uc5b5 5\ucc9c\ub9cc VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c 243\uc5d0\ub294 1\uc5b5 5\ucc9c\ub9cc VND\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \uacc4\uc88c 8212\uc758 \ucd1d \ucd9c\uae08\uc561\uc740 4\uc5b5 5\ucc9c\ub9cc VND\uc785\ub2c8\ub2e4. \uc785\uae08 \ub0b4\uc5ed\uc774 \uc5c6\uc73c\ubbc0\ub85c \uc804\uc561\uc744 \uacc4\uc88c 911\ub85c \uc774\uccb4\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 911: 4\uc5b5 5\ucc9c\ub9cc VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638 8212\uc5d0\ub294 4\uc5b5 5\ucc9c\ub9cc VND\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\uacb0\uacfc:<\/b><span style=\"font-weight: 400;\"> \ud574\ub2f9 \ud68c\uc0ac\uc758 \ub2f9\uae30 \uc21c\uc774\uc775\uc740 \uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9\uc73c\ub85c \uc778\ud574 4\uc5b5 5\ucc9c\ub9cc VND \uac10\uc18c\ud588\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc2e4\uc81c \uc138\uae08 \ub0a9\ubd80\ub97c \uc704\ud55c \ud604\uae08 \ud750\ub984\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc558\uc74c\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0 \ubc1c\uc0dd\ud55c \ud604\uc0c1\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9 \ud68c\uacc4\ucc98\ub9ac\ub294 \ud604\uae08 \uc720\ucd9c\uc744 \uc218\ubc18\ud558\uc9c0 \uc54a\uc73c\uba74\uc11c \ud68c\uacc4\uc0c1 \uc774\uc775\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \ube44\ud654\ud3d0\uc801 \uc131\uaca9\uc744 \uc9c0\ub2d9\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>2025\ub144 \ubc95\uc778 \uc18c\ub4dd\uc138\ubc95\uc5d0 \ub530\ub978 \uacfc\uc138 \uc18c\ub4dd \ub9e5\ub77d\uc5d0\uc11c \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9\uc744 \ud68c\uacc4 \ucc98\ub9ac\ud558\ub294 \ubc29\ubc95.<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9\uc758 \ud68c\uacc4\ucc98\ub9ac\ub294 \uc138\ubc95\uc0c1 \uacfc\uc138\uc18c\ub4dd \uacb0\uc815 \ubc29\uc2dd\uacfc \ubd88\uac00\ubd84\ud55c \uad00\uacc4\uc5d0 \uc788\uc2b5\ub2c8\ub2e4. \uc65c\ub0d0\ud558\uba74 \uc77c\uc2dc\uc801 \ucc28\uc774\ub294 \ud68c\uacc4\uc0c1 \uae30\ub85d \ubc29\uc2dd\uacfc \uc138\ubc95 \uaddc\uc815\uc5d0 \ub530\ub77c \uacb0\uc815\ub418\ub294 \ubc29\uc2dd\uc758 \ucc28\uc774\uc774\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc5d0 \ub530\ub974\uba74 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Thue-thu-nhap-doanh-nghiep-2025-so-67-2025-QH15-580594.aspx\" target=\"_blank\" rel=\"noopener\">2025\ub144 \ubc95\uc778 \uc18c\ub4dd\uc138\ubc95 \uc81c3\uc870 \uc81c1\ud56d \ubc0f \uc81c2\ud56d<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uccb4\uc758 \uacfc\uc138 \uc18c\ub4dd\uc5d0\ub294 \ub2e4\uc74c\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0dd\uc0b0 \ud65c\ub3d9\uc73c\ub85c \uc778\ud55c \uc18c\ub4dd;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0c1\ud488 \uac70\ub798;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc11c\ube44\uc2a4\uc5c5\uacfc \uae30\ud0c0 \uc18c\ub4dd \uacc4\uce35.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc5ec\uae30\uc5d0\ub294 \uc790\ubcf8 \uc774\uc804\uc73c\ub85c \uc778\ud55c \uc18c\ub4dd, \ubd80\ub3d9\uc0b0 \uc774\uc804\uc73c\ub85c \uc778\ud55c \uc18c\ub4dd, \uc608\uae08 \uc774\uc790 \uc18c\ub4dd, \ub300\ucd9c \uc774\uc790, \uc644\uc804\ud788 \uc0ac\uc6a9\ub418\uc9c0 \uc54a\uace0 \uae30\uc5c5\uc774 \ube44\uc6a9 \uc808\uac10\uc744 \uc704\ud574 \uc870\uc815\ud558\uc9c0 \uc54a\uc740 \ube44\uc6a9 \ucda9\ub2f9\uae08, \uadf8\ub9ac\uace0 \uae30\ud0c0 \uc5ec\ub7ec \ud56d\ubaa9\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4. \ud68c\uacc4 \ubc0f \uc138\ubb34 \uc778\uc2dd \uc2dc\uc810\uc774 \uc11c\ub85c \ub2e4\ub978 \uc774\ub7ec\ud55c \ud56d\ubaa9\ub4e4\uc774 \uc77c\uc2dc\uc801 \ucc28\uc774\uc758 \uc6d0\uc778\uc774 \ub418\uba70, \uc774\ub85c \uc778\ud574 \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9\uc744 \ud68c\uacc4 \ucc98\ub9ac\ud574\uc57c \ud560 \ud544\uc694\uc131\uc774 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 320\/2025\/ND-CP \uc81c6\uc870\uc5d0 \ub530\ub77c \ub2e4\uc74c\uacfc \uac19\uc774 \uaddc\uc815\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\ub2e4\uc591\ud55c \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ud65c\ub3d9\uc744 \ud558\ub294 \uae30\uc5c5\uc758 \uacbd\uc6b0, \uacfc\uc138 \uc18c\ub4dd\uc740 \ubaa8\ub4e0 \ud65c\ub3d9\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ucd1d\uc18c\ub4dd\uc785\ub2c8\ub2e4. \uc190\uc2e4\uc774 \ubc1c\uc0dd\ud558\ub294 \ud65c\ub3d9\uc758 \uacbd\uc6b0, \uae30\uc5c5\uc758 \uc7ac\ub7c9\uc5d0 \ub530\ub77c \uc218\uc775\uc744 \ub0b4\ub294 \ud65c\ub3d9\uc758 \uc190\uc2e4\uacfc \uc0c1\uacc4\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc, \ubd80\ub3d9\uc0b0 \uc591\ub3c4 \uc190\uc2e4, \ud604\uc7ac \uc138\uc81c \ud61c\ud0dd\uc744 \ubc1b\uace0 \uc788\ub294 \ud65c\ub3d9\uc5d0 \ub300\ud55c \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8 \uc591\ub3c4 \uc190\uc2e4, \ub610\ub294 \uad11\ubb3c \ud0d0\uc0ac \ubc0f \uac1c\ubc1c \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8 \uc591\ub3c4 \uc18c\ub4dd\uacfc \uac19\uc740 \ud2b9\uc815 \uacbd\uc6b0\uc5d0\ub294 \uc0c1\uacc4\uac00 \ud5c8\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc190\uc2e4\uc740 \ubcc4\ub3c4\ub85c \uc0b0\uc815 \ubc0f \uc2e0\uace0\ud574\uc57c \ud558\uba70, \ub2e4\ub978 \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ud65c\ub3d9\uc758 \uc190\uc775\uacfc \uc0c1\uacc4\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\uc5d0\uac8c \uc774 \ubd80\ubd84\uc774 \uc911\uc694\ud55c \uc774\uc720\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. \uc55e\uc11c \uc5b8\uae09\ud55c \uc0c1\uacc4 \uaddc\uc815\uc5d0 \ub530\ub978 \ubbf8\uc0ac\uc6a9 \uc138\ubb34 \uc190\uc2e4\uc740 \uc774\uc5f0 \ubc95\uc778\uc138 \uc790\uc0b0(\uacc4\uc815 243)\uc758 \uc6d0\ucc9c \uc911 \ud558\ub098\uc774\uba70, \uc774\ub294 \ub9e4 \uae30\uac04 \uc774\uc5f0 \ubc95\uc778\uc138 \ube44\uc6a9 \ud68c\uacc4 \ucc98\ub9ac\uc640 \ubcd1\ud589\ud558\uc5ec \uad00\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uacc4\uc815 243\uc758 \uc218\uce58\uac00 2025\ub144 \ubc95\uc778 \uc18c\ub4dd\uc138\ubc95 \uaddc\uc815\uc5d0 \ub530\ub77c \uc774\uc6d4\ub418\ub294 \uc138\ubb34 \uc190\uc2e4 \ubd80\ubd84\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub3c4\ub85d \ud558\uae30 \uc704\ud568\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_thuong_gap_khi_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>\uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9 \ud68c\uacc4\ucc98\ub9ac \uc2dc \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uccab\uc9f8, \uacc4\uc815 347\uacfc \uacc4\uc815 243\uc758 \ucc28\ubcc0\/\ub300\ubcc0 \ubc29\ud5a5\uc744 \ud63c\ub3d9\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774\ub294 \uac00\uc7a5 \ud754\ud55c \uc2e4\uc218\uc778\ub370, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \ub450 \uacc4\uc815\uc5d0 \ub3d9\uc77c\ud55c \ud68c\uacc4 \ubc29\ud5a5\uc744 \uc801\uc6a9\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \ubcf8\uc9c8\uc801\uc73c\ub85c \uacc4\uc815 347\uc744 \uc99d\uac00\uc2dc\ud0a4\uace0 \uacc4\uc815 243\uc744 \uac10\uc18c\uc2dc\ud0a4\uba74 \ubaa8\ub450 \ube44\uc6a9\uc774 \uc99d\uac00\ud558\uace0, \uacc4\uc815 347\uc744 \uac10\uc18c\uc2dc\ud0a4\uace0 \uacc4\uc815 243\uc744 \uc99d\uac00\uc2dc\ud0a4\uba74 \ubaa8\ub450 \ube44\uc6a9\uc774 \uac10\uc18c\ud569\ub2c8\ub2e4. \uc774 \ub450 \uad00\uacc4\ub294 \uc758\ubbf8\uac00 \uc815\ubc18\ub300\uc774\uc9c0\ub9cc, \uc7a5\ubd80\uc5d0 \uae30\ub85d\ud560 \ub54c \uc27d\uac8c \ud63c\ub3d9\uc744 \uc77c\uc73c\ud0b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub458\uc9f8, 911\ubc88 \uacc4\uc815\uc5d0 \uc5f0\ub9d0 \uacb0\uc0b0 \ubd84\uac1c\ub97c \ud558\ub294 \uac83\uc744 \uc78a\uc9c0 \ub9c8\uc138\uc694. \ub9cc\uc57d \uacb0\uc0b0\ud558\uc9c0 \uc54a\uc73c\uba74 8212\ubc88 \uacc4\uc815\uc758 \uc794\uc561\uc774 \ub2e4\uc74c \uae30\uac04\uc73c\ub85c \uc774\uc6d4\ub418\uc5b4 \uc2dc\uc0b0\ud45c\uc640 \uc190\uc775\uacc4\uc0b0\uc11c\uc758 \uc774\uc775 \uc218\uce58\uac00 \uc65c\uace1\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc14b\uc9f8, \uc5f0\uc911\uc5d0 \uc0c8\ub85c \ubc1c\uc0dd\ud558\ub294 \uae08\uc561\uacfc \uc0c1\uc1c4\ub418\ub294 \uae08\uc561 \uc0ac\uc774\uc5d0 \uba85\ud655\ud55c \uad6c\ubd84\uc774 \uc5c6\uc2b5\ub2c8\ub2e4. \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9\uc744 \ud68c\uacc4 \ucc98\ub9ac\ud558\ub824\uba74 \uac01 \uacc4\uc815\uc758 \uc0c8\ub85c \ubc1c\uc0dd\ud558\ub294 \uae08\uc561\uacfc \uc0c1\uc1c4\ub418\ub294 \uae08\uc561\uc744 \ube44\uad50\ud574\uc57c \ud558\uba70, \ub2e8\uc21c\ud788 \uae30\ub9d0 \uc794\uc561\uc5d0\uc11c \uae30\ucd08 \uc794\uc561\uc744 \uae30\uacc4\uc801\uc73c\ub85c \ube7c\ub294 \ubc29\uc2dd\uc73c\ub85c\ub294 \uc548 \ub429\ub2c8\ub2e4. \uc989, \uac01 \uad6c\uc131 \ud56d\ubaa9\uc758 \uc131\uaca9\uc744 \ubb34\uc2dc\ud574\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub137\uc9f8, \uc77c\uc2dc\uc801 \ucc28\uc774\uc758 \uc131\uaca9\uc744 \ud68c\uacc4 \ucc98\ub9ac\ud558\uae30 \uc804\uc5d0 \uc798\ubabb \ud30c\uc545\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uacfc\uc138 \ub300\uc0c1 \uadf8\ub8f9\uacfc \uacf5\uc81c \ub300\uc0c1 \uadf8\ub8f9 \uac04\uc758 \ucc28\uc774\ub97c \uc798\ubabb \ubd84\ub958\ud558\uba74 \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9\uc5d0 \ub300\ud55c \uc77c\ub828\uc758 \ud6c4\uc18d \ud68c\uacc4 \ucc98\ub9ac\uac00 \ubaa8\ub450 \uc798\ubabb\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub2e4\uc12f\uc9f8, \uc870\uc815\uc758 \uae30\ucd08\uac00 \ub420 \uc784\uc2dc \ucc28\uc774 \uc2a4\ud504\ub808\ub4dc\uc2dc\ud2b8\uac00 \ubcf4\uad00\ub418\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4. \uc0c1\uc138\ud55c \uc2a4\ud504\ub808\ub4dc\uc2dc\ud2b8\uac00 \uc5c6\uc5c8\uae30 \ub54c\ubb38\uc5d0 \uac10\uc0ac\uc778\uacfc \uc138\ubb34 \ub2f9\uad6d\uc740 \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \uae30\ub85d\ub41c \ud68c\uacc4 \ud56d\ubaa9\uc758 \uadfc\uac70\ub97c \uac80\uc99d\ud560 \uc218 \uc5c6\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_truoc_khi_khoa_so_va_lap_bao_cao_tai_chinh\"><\/span><b>\uacb0\uc0b0 \ubc0f \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc804 \uc810\uac80 \uc0ac\ud56d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacb0\uc0b0 \ubc0f \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc804\uc5d0 \ud655\uc778\ud574\uc57c \ud560 \uac04\ub2e8\ud55c \uccb4\ud06c\ub9ac\uc2a4\ud2b8\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac01 \ud488\ubaa9\ubcc4\ub85c \uc77c\uc2dc\uc801\uc778 \uacfc\uc138 \ub300\uc0c1 \ucc28\uc561\uacfc \uc77c\uc2dc\uc801\uc778 \uacf5\uc81c \ub300\uc0c1 \ucc28\uc561\uc744 \ubcf4\uc5ec\uc8fc\ub294 \uc2a4\ud504\ub808\ub4dc\uc2dc\ud2b8\ub97c \uc900\ube44\ud558\uc138\uc694.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 347\uacfc 243\uc5d0 \ub300\ud55c \ud574\ub2f9 \uc5f0\ub3c4\uc758 \uac70\ub798 \ubc0f \uc5ed\ubd84\uac1c \uae08\uc561\uc744 \uc815\ud655\ud558\uac8c \uacc4\uc0b0\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac01 \uc0ac\ub840\uc5d0 \ub530\ub77c \uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9\uc5d0 \ub300\ud55c \ub124 \uac00\uc9c0 \ud68c\uacc4 \ucc98\ub9ac \ubc29\uc2dd \uc911 \ud558\ub098\ub97c \uc801\uc6a9\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 347\uacfc 243\uc758 \uae30\ub9d0 \uc794\uc561\uc744 \uc0c1\uc138\ud55c \uc77c\uc2dc\uc801 \ucc28\uc774 \uacc4\uc0b0\ud45c\uc640 \ube44\uad50\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c 8212\uc758 \uc794\uc561\uc744 \uacc4\uc88c 911\ub85c \uc62c\ubc14\ub978 \ubc29\ud5a5\uc73c\ub85c \uc774\uccb4\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac10\uc0ac \ubc0f \uc138\uae08 \uc815\uc0b0\uc744 \uc704\ud574 \uc77c\uc2dc\uc801 \ucc28\uc774\ub97c \uc0b0\uc815\ud55c \uadfc\uac70\ub97c \uc124\uba85\ud558\ub294 \uae30\ub85d\uc744 \uc720\uc9c0\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 99\/2025\/TT-BTC\uc5d0 \ub530\ub978 \uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9 \ud68c\uacc4\ucc98\ub9ac\ub294 \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \uc774\uc5f0\ubc95\uc778\uc138\ucc44\ubb34\uc640 \uc774\uc5f0\ubc95\uc778\uc138\uc790\uc0b0\uc758 \uc99d\uac10\uc5d0 \ub530\ub77c \uacc4\uc815 8212, \uacc4\uc815 347, \uacc4\uc815 243 \uac04\uc5d0 \uace0\uc815\ub41c \ub124 \uac00\uc9c0 \ubd84\uac1c \ud56d\ubaa9\uc744 \uc911\uc2ec\uc73c\ub85c \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4. \uacc4\uc815 8212\uc758 \uc804\uccb4 \uc794\uc561\uc740 \uc601\uc5c5\uc190\uc775\uacc4\uc0b0\uc744 \uc704\ud574 \uacc4\uc815 911\ub85c \uc774\uccb4\ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ub300\uc751 \uaddc\uce59\uc744 \uc774\ud574\ud558\uba74 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uacc4\uc815 \ubc29\ud5a5 \uc624\ub958\ub97c \ubc29\uc9c0\ud560 \uc218 \uc788\uc73c\uba70, \uc774\ub294 \uac10\uc0ac \ud6c4 \uc7ac\ubb34\uc81c\ud45c \uc870\uc815\uc758 \uac00\uc7a5 \ud754\ud55c \uc6d0\uc778\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uadc0\uc0ac\uac00 \ub2e4\uac00\uc624\ub294 \ubcf4\uace0 \uae30\uac04\uc758 \uc77c\uc2dc\uc801 \ucc28\uc774\ub97c \uc0b0\uc815\ud558\uac70\ub098 \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9\uc744 \ud68c\uacc4 \ucc98\ub9ac\ud558\ub294 \ubc29\ubc95\uc5d0 \ub300\ud574 \uc5ec\uc804\ud788 \ud655\uc2e0\uc774 \uc11c\uc9c0 \uc54a\ub294\ub2e4\uba74, \uc800\ud76c \ud300\uc774 \ub3c4\uc6c0\uc744 \ub4dc\ub9b4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\"> \uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN\uc740 \uacb0\uc0b0 \uc804\uc5d0 \ub370\uc774\ud130\ub97c \uac80\ud1a0\ud558\uace0 \ud45c\uc900\ud654\ud558\uae30 \uc704\ud574 \ub0b4\ubd80 \ud68c\uacc4 \ubd80\uc11c\uc640 \ud611\ub825\ud560 \uc900\ube44\uac00 \ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud2b9\uc815 \uc0c1\ud669\uc5d0 \ub9de\ub294 \ub9de\ucda4\ud615 \uc194\ub8e8\uc158\uc774 \ud544\uc694\ud55c \uae30\uc5c5\uc740 \ub2f9\uc0ac\uc5d0 \ubb38\uc758\ud558\uc2ed\uc2dc\uc624.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tu-van-dich-vu-ke-toan\/\"> \ud68c\uacc4 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc6b4\uc601\uc0c1\uc758 \ud544\uc694\uc5d0 \ub9de\ucd98 \uad6c\uccb4\uc801\uc778 \uc9c0\uc6d0\uc744 \ubc1b\uae30 \uc704\ud574\uc11c\uc785\ub2c8\ub2e4. \uc5ec\ub7ec \uae30\uac04\uc5d0 \uac78\uccd0 \uc77c\uc2dc\uc801\uc778 \ucc28\uc774\ub97c \ubaa8\ub2c8\ud130\ub9c1\ud560 \uc804\ub2f4 \uc778\ub825\uc774 \ubd80\uc871\ud55c \uae30\uc5c5\uc758 \uacbd\uc6b0, \ud574\uacb0\ucc45\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4...<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/\"> \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc774\ub294 \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9 \ud68c\uacc4 \ucc98\ub9ac\uac00 \uc77c\uad00\uc131 \uc788\uac8c \uadf8\ub9ac\uace0 \ud604\ud589 \ud68c\uacc4 \uaddc\uc815\uc5d0 \ub530\ub77c \uc218\ud589\ub418\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \ub370 \uc720\uc6a9\ud55c \uc120\ud0dd \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/strong><\/a> \ubb34\ub8cc \uc9c0\uc6d0 \ubc0f \uc0c1\ub2f4\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4!<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>\uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9 \ud68c\uacc4\ucc98\ub9ac\uc5d0 \uad00\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_chi_phi_thue_TNDN_hoan_lai_dua_tren_can_cu_phap_ly_nao\"><\/span><b>\uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9 \ud68c\uacc4\ucc98\ub9ac\uc758 \ubc95\uc801 \uadfc\uac70\ub294 \ubb34\uc5c7\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uacc4\uc815 \ubaa9\ub85d\uc5d0 \uad00\ud55c \ud68c\ub78c 99\/2025\/TT-BTC\uc758 \ubd80\ub85d II, B\uc808\uc5d0 \uc788\ub294 \uc9c0\uce68\uc744 \uae30\ubc18\uc73c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_bao_nhieu_truong_hop_hach_toan_chi_phi_thue_TNDN_hoan_lai_theo_Thong_tu_992025\"><\/span><b>2025\ub144 99\ud638 \uacf5\ubb38\uc5d0 \ub530\ub77c \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9\uc744 \ud68c\uacc4 \ucc98\ub9ac\ud574\uc57c \ud558\ub294 \uc0ac\ub840\ub294 \uba87 \uac74\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ube44\uc6a9\uc740 \ub124 \uac00\uc9c0 \uacbd\uc6b0\ub85c \ub098\ub20c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\uc5f0\ubc95\uc778\uc138\ucc44\ubb34 \ubc1c\uc0dd\uc73c\ub85c \uc778\ud55c \ube44\uc6a9 \uc99d\uac00, \uc774\uc5f0\ubc95\uc778\uc138\uc790\uc0b0 \ud658\uc785\uc73c\ub85c \uc778\ud55c \ube44\uc6a9 \uc99d\uac00, \uc0c8\ub85c\uc6b4 \uc774\uc5f0\ubc95\uc778\uc138\uc790\uc0b0 \ubc1c\uc0dd\uc73c\ub85c \uc778\ud55c \ube44\uc6a9 \uac10\uc18c, \uadf8\ub9ac\uace0 \uc774\uc5f0\ubc95\uc778\uc138\ucc44\ubb34 \ud658\uc785\uc73c\ub85c \uc778\ud55c \ube44\uc6a9 \uac10\uc18c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_khoan_nao_duoc_dung_de_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>\uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9\uc744 \uae30\ub85d\ud558\ub294 \ub370 \uc0ac\uc6a9\ub418\ub294 \uacc4\uc815\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc911\uc2ec \uacc4\uc815\uc740 \uacc4\uc815 8212 - \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9\uc774\uba70, \uacc4\uc815 347 - \uc774\uc5f0 \uc18c\ub4dd\uc138 \ubbf8\uc9c0\uae09\uae08 \ubc0f \uacc4\uc815 243 - \uc774\uc5f0 \uc18c\ub4dd\uc138 \uc790\uc0b0\uacfc \uc0c1\uacc4 \ucc98\ub9ac\ub41c \ud6c4 \uacc4\uc815 911 - \uc0ac\uc5c5 \uacb0\uacfc \uacb0\uc815\uc73c\ub85c \uc774\uccb4\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cuoi_ky_ke_toan_TK_8212_duoc_xu_ly_nhu_the_nao\"><\/span><b>\ud68c\uacc4 \uae30\uac04 \ub9d0\uc5d0 \uacc4\uc815 8212\ub294 \uc5b4\ub5bb\uac8c \ucc98\ub9ac\ub418\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacc4\uc88c 8212\uc758 \ucc28\ubcc0 \uc794\uc561\uc774 \ub300\ubcc0 \uc794\uc561\ubcf4\ub2e4 \ud06c\uba74 \uacc4\uc88c 911\uc5d0\uc11c \ucc28\ubcc0 \ucc98\ub9ac\ud558\uace0 \uacc4\uc88c 8212\uc5d0 \ub300\ubcc0 \ucc98\ub9ac\ud569\ub2c8\ub2e4. \ubc18\ub300\ub85c \ucc28\ubcc0 \uc794\uc561\uc774 \ub300\ubcc0 \uc794\uc561\ubcf4\ub2e4 \uc791\uc73c\uba74 \uacc4\uc88c 8212\uc5d0\uc11c \ucc28\ubcc0 \ucc98\ub9ac\ud558\uace0 \uacc4\uc88c 911\uc5d0 \ub300\ubcc0 \ucc98\ub9ac\ud569\ub2c8\ub2e4. \uc774\uccb4 \ud6c4 \uacc4\uc88c 8212\uc5d0\ub294 \uc794\uc561\uc774 \ub0a8\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_can_phan_biet_thue_thu_nhap_hoan_lai_phai_tra_va_tai_san_thue_thu_nhap_hoan_lai_truoc_khi_hach_toan\"><\/span><b>\uc774\uc5f0\ubc95\uc778\uc138\ubd80\ucc44\uc640 \uc774\uc5f0\ubc95\uc778\uc138\uc790\uc0b0\uc744 \ud68c\uacc4\ucc98\ub9ac\ud558\uae30 \uc804\uc5d0 \uad6c\ubd84\ud574\uc57c \ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \ub450 \ud56d\ubaa9\uc740 \uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9\uc5d0 \ub300\ud574 \uc11c\ub85c \ubc18\ub300\ub418\ub294 \uc131\uaca9\uacfc \uc601\ud5a5\uc744 \ubbf8\uce58\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc774\uc5f0\ubc95\uc778\uc138\ucc44\ubb34\uc758 \uc99d\uac00 \ub610\ub294 \uc774\uc5f0\ubc95\uc778\uc138\uc790\uc0b0\uc758 \uac10\uc18c\ub294 \ubaa8\ub450 \ube44\uc6a9\uc744 \uc99d\uac00\uc2dc\ud0a4\uace0, \ubc18\ub300\ub85c \uc774\uc5f0\ubc95\uc778\uc138\ucc44\ubb34\uc758 \uac10\uc18c \ub610\ub294 \uc774\uc5f0\ubc95\uc778\uc138\uc790\uc0b0\uc758 \uc99d\uac00\ub294 \ubaa8\ub450 \ube44\uc6a9\uc744 \uac10\uc18c\uc2dc\ud0b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc774 \ud56d\ubaa9\ub4e4\uc758 \uc131\uaca9\uc744 \uc798\ubabb \ud30c\uc545\ud558\uba74 \ud574\ub2f9 \uacc4\uc815 \ubc29\ud5a5\uc5d0 \ub300\ud55c \uc774\uc5f0\ubc95\uc778\uc138\ube44\uc6a9\uc758 \ud68c\uacc4 \ucc98\ub9ac\uac00 \uc798\ubabb\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_thue_TNDN_hoan_lai_co_lam_phat_sinh_dong_tien_nop_thue_ngay_trong_ky_khong\"><\/span><b>\uc774\uc5f0\ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9\uc774 \ub2f9\uae30\uc5d0 \uc989\uac01\uc801\uc778 \uc138\uae08 \ub0a9\ubd80 \ud604\uae08 \ud750\ub984\uc744 \ubc1c\uc0dd\uc2dc\ud0a4\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc544\ub2c8\uc694. \uc774\ub294 \uae08\uc804\uc801 \uac00\uce58\uac00 \uc5c6\ub294 \ud56d\ubaa9\uc73c\ub85c, \uc190\uc775\uacc4\uc0b0\uc11c\uc0c1\uc758 \ud68c\uacc4\uc0c1 \uc774\uc775\uc5d0\ub9cc \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4. \uc2e4\uc81c \uc138\uae08 \ubd80\ub2f4\uc740 \uc77c\uc2dc\uc801 \ucc28\uc774\uac00 \ud574\uc18c\ub418\ub294 \uc2dc\uc810\uc5d0 \ud574\ub2f9\ud558\ub294 \ubbf8\ub798 \uae30\uac04\uc5d0 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_thu_nhap_nao_theo_Luat_Thue_TNDN_2025_thuong_lien_quan_den_chenh_lech_tam_thoi_can_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>2025\ub144 \ubc95\uc778 \uc18c\ub4dd\uc138\ubc95\uc5d0 \ub530\ub77c, \uc5b4\ub5a4 \uc18c\ub4dd \ud750\ub984\uc774 \uc77c\ubc18\uc801\uc73c\ub85c \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9 \ud68c\uacc4 \ucc98\ub9ac\ub97c \ud544\uc694\ub85c \ud558\ub294 \uc77c\uc2dc\uc801 \ucc28\uc774\ub97c \uc218\ubc18\ud569\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc77c\ubc18\uc801\uc778 \ud56d\ubaa9\uc73c\ub85c\ub294 \uc608\uae08 \ubc0f \ub300\ucd9c \uc774\uc790 \uc218\uc775, \uc774\uc804\uc5d0 \ube44\uc6a9\uc73c\ub85c \ubc30\ubd80\ub418\uc5c8\uc73c\ub098 \uc804\uc561 \uc0ac\uc6a9\ub418\uc9c0 \uc54a\uace0 \uae30\uc5c5\uc5d0 \uc758\ud574 \uc544\uc9c1 \ud558\ud5a5 \uc870\uc815\ub418\uc9c0 \uc54a\uc740 \uae08\uc561, \uadf8\ub9ac\uace0 \uc0c1\uac01 \ucc98\ub9ac\ub418\uc5c8\uc73c\ub098 \ud68c\uc218\ub41c \ub300\uc190\uc0c1\uac01\ube44 \ub4f1\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ud56d\ubaa9\ub4e4\uc740 2025\ub144 \ubc95\uc778 \uc18c\ub4dd\uc138\ubc95 \uc81c3\uc870 1\ud56d \ubc0f 2\ud56d\uc5d0 \uaddc\uc815\ub41c \ubc14\uc640 \uac19\uc774 \ud68c\uacc4 \ubc0f \uc138\ubb34\uc0c1 \uc778\uc2dd \uc2dc\uc810\uc774 \uc11c\ub85c \ub2e4\ub985\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i l\u00e0 ph\u1ea7n vi\u1ec7c d\u1ec5 nh\u1ea7m nh\u1ea5t trong to\u00e0n b\u1ed9 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, b\u1edfi c\u00f9ng m\u1ed9t t\u00e0i kho\u1ea3n 8212 nh\u01b0ng l\u1ea1i ghi nh\u1eadn theo 4 t\u00ecnh hu\u1ed1ng kh\u00e1c nhau t\u00f9y v\u00e0o vi\u1ec7c ph\u00e1t sinh hay ho\u00e0n nh\u1eadp thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 v\u00e0 t\u00e0i s\u1ea3n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9834,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9815","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9815","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=9815"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9815\/revisions"}],"predecessor-version":[{"id":9819,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9815\/revisions\/9819"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9834"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9815"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9815"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9815"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}