{"id":8457,"date":"2026-05-08T16:34:25","date_gmt":"2026-05-08T09:34:25","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8457"},"modified":"2026-05-08T16:35:03","modified_gmt":"2026-05-08T09:35:03","slug":"diem-moi-thong-tu-20-2026-tt-btc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/diem-moi-thong-tu-20-2026-tt-btc\/","title":{"rendered":"T\u1ed5ng h\u1ee3p \u0111i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 20\/2026\/TT-BTC"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) v\u1eeba tr\u1ea3i qua m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t l\u1edbn v\u1edbi vi\u1ec7c B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=217191\" target=\"_blank\" rel=\"noopener\">\u0426\u0438\u0440\u043a\u0443\u043b\u044f\u0440 20\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u0110\u00e2y \u0111\u01b0\u1ee3c coi l\u00e0 v\u0103n b\u1ea3n k\u1ebf nhi\u1ec7m thay th\u1ebf cho c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u0169 nh\u01b0 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC. \u0110\u1ed1i v\u1edbi k\u1ebf to\u00e1n thu\u1ebf, vi\u1ec7c n\u1eafm b\u1eaft c\u00e1c \u0111i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 20\/2026\/TT-BTC kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ec3 tu\u00e2n th\u1ee7 m\u00e0 c\u00f2n l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro h\u1ed3 s\u01a1 doanh nghi\u1ec7p. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp n\u00e0y, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 l\u1ef1a ch\u1ecdn c\u00e1c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-tron-goi\/\"> \u043f\u043e\u043b\u043d\u043e\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0435 \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u043d\u0438\u0435<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p, c\u00f3 kinh nghi\u1ec7m \u0111\u1ec3 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c thay \u0111\u1ed5i ph\u00e1p l\u00fd.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u0418\u043d\u0434\u0435\u043a\u0441<\/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=\"\u041f\u043e\u043a\u0430\u0437\u0430\u0442\u044c\/\u041e\u0442\u043a\u0440\u044b\u0442\u044c \u043e\u0433\u043b\u0430\u0432\u043b\u0435\u043d\u0438\u0435\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u041f\u0435\u0440\u0435\u043a\u043b\u044e\u0447\u0430\u0442\u044c<\/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\/ru\/diem-moi-thong-tu-20-2026-tt-btc\/#Diem_moi_Thong_tu_202026TT-BTC_quy_dinh_khat_khe_ve_ho_so_chi_phi_duoc_tru\" >\u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 20\/2026\/TT-BTC quy \u0111\u1ecbnh kh\u1eaft khe v\u1ec1 h\u1ed3 s\u01a1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ru\/diem-moi-thong-tu-20-2026-tt-btc\/#Chi_dao_tao_va_giao_duc_nghe_nghiep\" >Chi \u0111\u00e0o t\u1ea1o v\u00e0 gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ru\/diem-moi-thong-tu-20-2026-tt-btc\/#Ho_so_cac_khoan_chi_tai_tro\" >H\u1ed3 s\u01a1 c\u00e1c kho\u1ea3n chi t\u00e0i tr\u1ee3<\/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\/ru\/diem-moi-thong-tu-20-2026-tt-btc\/#Nhom_chi_phi_dac_thu_khong_tuong_ung_voi_doanh_thu_trong_ky\" >Nh\u00f3m chi ph\u00ed \u0111\u1eb7c th\u00f9 kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu trong k\u1ef3<\/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\/ru\/diem-moi-thong-tu-20-2026-tt-btc\/#Ho_so_chi_phi_giam_phat_thai_nha_kinh\" >H\u1ed3 s\u01a1 chi ph\u00ed gi\u1ea3m ph\u00e1t th\u1ea3i nh\u00e0 k\u00ednh<\/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\/ru\/diem-moi-thong-tu-20-2026-tt-btc\/#Co_che_uy_quyen_nhan_vien_thanh_toan_tu_5_trieu_dong\" >C\u01a1 ch\u1ebf \u1ee7y quy\u1ec1n nh\u00e2n vi\u00ean thanh to\u00e1n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ru\/diem-moi-thong-tu-20-2026-tt-btc\/#Diem_moi_Thong_tu_202026TT-BTC_thay_doi_thoi_diem_xac_dinh_doanh_thu\" >\u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 20\/2026\/TT-BTC thay \u0111\u1ed5i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu<\/a><\/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\/ru\/diem-moi-thong-tu-20-2026-tt-btc\/#Nghia_vu_thue_cua_doanh_nghiep_nuoc_ngoai\" >Ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i<\/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\/ru\/diem-moi-thong-tu-20-2026-tt-btc\/#Quan_ly_von_dau_tu_mo_rong_va_Quy_Khoa_hoc_Cong_nghe\" >Qu\u1ea3n l\u00fd v\u1ed1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng v\u00e0 Qu\u1ef9 Khoa h\u1ecdc C\u00f4ng ngh\u1ec7<\/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\/ru\/diem-moi-thong-tu-20-2026-tt-btc\/#Hieu_luc_thi_hanh_va_quy_dinh_chuyen_tiep_cho_ke_toan\" >Hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp cho k\u1ebf to\u00e1n<\/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\/ru\/diem-moi-thong-tu-20-2026-tt-btc\/#Ket_luan\" >\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/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\/ru\/diem-moi-thong-tu-20-2026-tt-btc\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/a><\/li><\/ul><\/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\/ru\/diem-moi-thong-tu-20-2026-tt-btc\/#Giai_dap_thac_mac_ve_diem_moi_Thong_tu_202026TT-BTC\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 \u0111i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 20\/2026\/TT-BTC<\/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\/ru\/diem-moi-thong-tu-20-2026-tt-btc\/#Thong_tu_202026TT-BTC_ap_dung_cho_ky_tinh_thue_nao\" >Th\u00f4ng t\u01b0 20\/2026\/TT-BTC \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ru\/diem-moi-thong-tu-20-2026-tt-btc\/#Ho_so_chi_dao_tao_nhan_vien_can_bo_sung_them_giay_to_gi_theo_quy_dinh_moi\" >H\u1ed3 s\u01a1 chi \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean c\u1ea7n b\u1ed5 sung th\u00eam gi\u1ea5y t\u1edd g\u00ec theo quy \u0111\u1ecbnh m\u1edbi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ru\/diem-moi-thong-tu-20-2026-tt-btc\/#Lam_the_nao_de_chi_phi_tai_tro_giao_duc_y_te_duoc_tinh_la_chi_phi_hop_ly\" >L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 chi ph\u00ed t\u00e0i tr\u1ee3 gi\u00e1o d\u1ee5c, y t\u1ebf \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd?<\/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\/ru\/diem-moi-thong-tu-20-2026-tt-btc\/#Thoi_diem_xac_dinh_doanh_thu_tinh_thue_doi_voi_hang_hoa_xuat_khau_co_gi_thay_doi\" >Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u00f3 g\u00ec thay \u0111\u1ed5i?<\/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\/ru\/diem-moi-thong-tu-20-2026-tt-btc\/#Doanh_nghiep_can_chuan_bi_ho_so_gi_cho_cac_khoan_chi_ve_giam_phat_thai\" >Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u00ec cho c\u00e1c kho\u1ea3n chi v\u1ec1 gi\u1ea3m ph\u00e1t th\u1ea3i?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_Thong_tu_202026TT-BTC_quy_dinh_khat_khe_ve_ho_so_chi_phi_duoc_tru\"><\/span><b>\u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 20\/2026\/TT-BTC quy \u0111\u1ecbnh kh\u1eaft khe v\u1ec1 h\u1ed3 s\u01a1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8461\" aria-describedby=\"caption-attachment-8461\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8461\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-Thong-tu-20_2026_TT-BTC-quy-dinh-khat-khe-ve-ho-so-chi-phi-duoc-tru.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 20\/2026\/TT-BTC quy \u0111\u1ecbnh kh\u1eaft khe v\u1ec1 h\u1ed3 s\u01a1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-Thong-tu-20_2026_TT-BTC-quy-dinh-khat-khe-ve-ho-so-chi-phi-duoc-tru.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-Thong-tu-20_2026_TT-BTC-quy-dinh-khat-khe-ve-ho-so-chi-phi-duoc-tru-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-Thong-tu-20_2026_TT-BTC-quy-dinh-khat-khe-ve-ho-so-chi-phi-duoc-tru-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-Thong-tu-20_2026_TT-BTC-quy-dinh-khat-khe-ve-ho-so-chi-phi-duoc-tru-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-Thong-tu-20_2026_TT-BTC-quy-dinh-khat-khe-ve-ho-so-chi-phi-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8461\" class=\"wp-caption-text\">\u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 20\/2026\/TT-BTC quy \u0111\u1ecbnh kh\u1eaft khe v\u1ec1 h\u1ed3 s\u01a1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n l\u1edbn n\u1ed9i dung t\u1ea1i \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb c\u1ea7n thi\u1ebft. So v\u1edbi quy \u0111\u1ecbnh c\u0169, c\u00e1c y\u00eau c\u1ea7u v\u1ec1 h\u1ed3 s\u01a1 hi\u1ec7n nay \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3 h\u00f3a v\u00e0 kh\u1eaft khe h\u01a1n \u0111\u00e1ng k\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_dao_tao_va_giao_duc_nghe_nghiep\"><\/span><b>Chi \u0111\u00e0o t\u1ea1o v\u00e0 gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd, \u0111\u1ec3 kho\u1ea3n chi \u0111\u00e0o t\u1ea1o \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd, h\u1ed3 s\u01a1 ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed3ng b\u1ed9 gi\u1eefa:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c quy ch\u1ebf t\u00e0i ch\u00ednh c\u00f3 quy \u0111\u1ecbnh r\u00f5 vi\u1ec7c chi \u0111\u00e0o t\u1ea1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh c\u1eed \u0111i h\u1ecdc v\u00e0 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t: Ph\u1ea3i c\u00f3 v\u0103n b\u1eb1ng, ch\u1ee9ng ch\u1ec9 ho\u1eb7c gi\u1ea5y x\u00e1c nh\u1eadn k\u1ebft qu\u1ea3 h\u1ecdc t\u1eadp c\u1ee7a nh\u00e2n vi\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_cac_khoan_chi_tai_tro\"><\/span><b>H\u1ed3 s\u01a1 c\u00e1c kho\u1ea3n chi t\u00e0i tr\u1ee3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n t\u00e0i tr\u1ee3 gi\u00e1o d\u1ee5c, y t\u1ebf, kh\u1eafc ph\u1ee5c thi\u00ean tai&#8230;, \u0111i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 20\/2026\/TT-BTC b\u1eaft bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i s\u1eed d\u1ee5ng M\u1eabu s\u1ed1 01\/TNDN (Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kho\u1ea3n t\u00e0i tr\u1ee3) ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. Thi\u1ebfu m\u1eabu n\u00e0y, kho\u1ea3n chi c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_chi_phi_dac_thu_khong_tuong_ung_voi_doanh_thu_trong_ky\"><\/span><b>Nh\u00f3m chi ph\u00ed \u0111\u1eb7c th\u00f9 kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu trong k\u1ef3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t \u0111i\u1ec3m g\u1ee1 kh\u00f3 quan tr\u1ecdng cho k\u1ebf to\u00e1n. Th\u00f4ng t\u01b0 cho ph\u00e9p t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed \u0111\u1ea5u th\u1ea7u: K\u1ec3 c\u1ea3 khi kh\u00f4ng tr\u00fang th\u1ea7u (c\u1ea7n h\u1ed3 s\u01a1 m\u1eddi th\u1ea7u, d\u1ef1 th\u1ea7u, k\u1ebft qu\u1ea3 l\u1ef1a ch\u1ecdn nh\u00e0 th\u1ea7u).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng ho\u1eb7c ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m: Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u00e0nh c\u00f4ng ho\u1eb7c d\u1eebng tri\u1ec3n khai, k\u1ebf to\u00e1n c\u0169ng ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-320-2025-ND-CP-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-665051.aspx\" target=\"_blank\" rel=\"noopener\">\u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 320\/2025\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n cho thu\u00ea ch\u01b0a c\u00f3 kh\u00e1ch: Cho ph\u00e9p t\u00ednh kh\u1ea5u hao n\u1ebfu c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 s\u1edf h\u1eefu v\u00e0 h\u1ea1ch to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng: Chi ph\u00ed th\u00e0nh l\u1eadp, marketing tr\u01b0\u1edbc khi b\u00e1n h\u00e0ng, chi ph\u00ed gi\u1ea3i th\u1ec3 ho\u1eb7c ho\u00e0n tr\u1ea3 hi\u1ec7n tr\u1ea1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u00eau h\u1ee7y h\u00e0ng t\u1ed3n kho ho\u1eb7c t\u00e0i s\u1ea3n: Y\u00eau c\u1ea7u h\u1ed3 s\u01a1 ch\u1eb7t ch\u1ebd bao g\u1ed3m Quy\u1ebft \u0111\u1ecbnh ti\u00eau h\u1ee7y, Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea (ghi r\u00f5 nguy\u00ean nh\u00e2n, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb) v\u00e0 Quy\u1ebft \u0111\u1ecbnh c\u1ee7a H\u1ed9i \u0111\u1ed3ng x\u1eed l\u00fd.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_chi_phi_giam_phat_thai_nha_kinh\"><\/span><b>H\u1ed3 s\u01a1 chi ph\u00ed gi\u1ea3m ph\u00e1t th\u1ea3i nh\u00e0 k\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1ea7n \u0111\u1ea7u ti\u00ean, c\u00e1c kho\u1ea3n chi li\u00ean quan \u0111\u1ebfn gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh, trung h\u00f2a carbon nh\u1eb1m b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 k\u1ebf to\u00e1n \u0111\u01b0a v\u00e0o chi ph\u00ed l\u00e0 doanh nghi\u1ec7p ph\u1ea3i c\u00f3 \u0111\u1ec1 \u00e1n ho\u1eb7c d\u1ef1 \u00e1n c\u1ee5 th\u1ec3 v\u00e0 quy\u1ebft \u0111\u1ecbnh th\u1ef1c hi\u1ec7n c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_che_uy_quyen_nhan_vien_thanh_toan_tu_5_trieu_dong\"><\/span><b>C\u01a1 ch\u1ebf \u1ee7y quy\u1ec1n nh\u00e2n vi\u00ean thanh to\u00e1n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ec3 ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n mua h\u1ed9. Khi \u1ee7y quy\u1ec1n nh\u00e2n vi\u00ean thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t cho h\u00e0ng h\u00f3a t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, h\u1ed3 s\u01a1 ph\u1ea3i \u0111\u1ee7 4 lo\u1ea1i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy ch\u1ebf t\u00e0i ch\u00ednh\/n\u1ed9i b\u1ed9 quy \u0111\u1ecbnh vi\u1ec7c \u1ee7y quy\u1ec1n.<\/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 c\u1ee7a nh\u00e2n vi\u00ean cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb doanh nghi\u1ec7p thanh to\u00e1n l\u1ea1i cho nh\u00e2n vi\u00ean qua ng\u00e2n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u1ede \u0111i\u1ec1u ki\u1ec7n n\u00e0y, \u0111\u00e3 c\u00f3 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-5082-quy-dinh-ve-dieu-kien-thanh-toan\/\">C\u00f4ng v\u0103n 5082\/BTC-CST<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> tr\u1ea3 l\u1eddi tr\u1ef1c ti\u1ebfp v\u1ec1 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 h\u01b0\u1edbng d\u1eabn l\u00e0m r\u00f5 c\u00e1ch \u1ee7y quy\u1ec1n khi thanh to\u00e1n.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_Thong_tu_202026TT-BTC_thay_doi_thoi_diem_xac_dinh_doanh_thu\"><\/span><b>\u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 20\/2026\/TT-BTC thay \u0111\u1ed5i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8460\" aria-describedby=\"caption-attachment-8460\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8460\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-Thong-tu-20_2026_TT-BTC-thay-doi-thoi-diem-xac-dinh-doanh-thu.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 20\/2026\/TT-BTC thay \u0111\u1ed5i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-Thong-tu-20_2026_TT-BTC-thay-doi-thoi-diem-xac-dinh-doanh-thu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-Thong-tu-20_2026_TT-BTC-thay-doi-thoi-diem-xac-dinh-doanh-thu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-Thong-tu-20_2026_TT-BTC-thay-doi-thoi-diem-xac-dinh-doanh-thu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-Thong-tu-20_2026_TT-BTC-thay-doi-thoi-diem-xac-dinh-doanh-thu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-Thong-tu-20_2026_TT-BTC-thay-doi-thoi-diem-xac-dinh-doanh-thu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8460\" class=\"wp-caption-text\">\u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 20\/2026\/TT-BTC thay \u0111\u1ed5i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf doanh thu l\u00e0 nhi\u1ec7m v\u1ee5 tr\u1ecdng t\u00e2m c\u1ee7a k\u1ebf to\u00e1n \u0111\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p ho\u1eb7c truy thu thu\u1ebf. \u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 20\/2026\/TT-BTC \u0111\u00e3 l\u00e0m r\u00f5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u: L\u00e0 ng\u00e0y chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu theo h\u1ee3p \u0111\u1ed3ng. N\u1ebfu h\u1ee3p \u0111\u1ed3ng kh\u00f4ng quy \u0111\u1ecbnh, c\u0103n c\u1ee9 theo ng\u00e0y x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u1ee7a ph\u00e1p lu\u1eadt h\u1ea3i quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng: Th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh cung \u1ee9ng d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t (bao g\u1ed3m \u0111\u00f3ng t\u00e0u): Th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao (kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc: Ng\u00e0y x\u00e1c nh\u1eadn ch\u1ec9 s\u1ed1 c\u00f4ng t\u01a1 ghi tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed5 sung th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu cho doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n: Th\u1eddi \u0111i\u1ec3m chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi: Th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng kho\u00e1n ph\u00e1i sinh (h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai): Th\u1eddi \u0111i\u1ec3m kh\u1edbp l\u1ec7nh ho\u1eb7c \u0111\u00e1o h\u1ea1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_thue_cua_doanh_nghiep_nuoc_ngoai\"><\/span><b>Ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p 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;\">Th\u00f4ng t\u01b0 20\/2026\/TT-BTC \u0111\u00e3 h\u1ec7 th\u1ed1ng h\u00f3a v\u00e0 b\u1ed5 sung khung ph\u00e1p l\u00fd cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh hi\u1ec7n \u0111\u1ea1i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 N\u1ec1n t\u1ea3ng s\u1ed1: C\u00e1c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 t\u1ea1i Vi\u1ec7t Nam (c\u00f3 ho\u1eb7c kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa) \u0111\u1ec1u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e1i c\u01a1 c\u1ea5u n\u1ed9i b\u1ed9: Giao d\u1ecbch trong n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n kh\u00f4ng l\u00e0m thay \u0111\u1ed5i c\u00f4ng ty m\u1eb9 t\u1ed1i cao v\u00e0 kh\u00f4ng ph\u00e1t sinh thu nh\u1eadp (\u0111\u1ea3m b\u1ea3o gi\u00e1 tr\u1ecb ghi s\u1ed5) c\u00f3 th\u1ec3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf: N\u1ebfu h\u1ee3p \u0111\u1ed3ng kh\u00f4ng t\u00e1ch b\u1ea1ch \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb c\u00e1c ho\u1ea1t \u0111\u1ed9ng, c\u01a1 quan thu\u1ebf s\u1ebd \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % cao nh\u1ea5t cho to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_ly_von_dau_tu_mo_rong_va_Quy_Khoa_hoc_Cong_nghe\"><\/span><b>Qu\u1ea3n l\u00fd v\u1ed1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng v\u00e0 Qu\u1ef9 Khoa h\u1ecdc C\u00f4ng ngh\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8459\" aria-describedby=\"caption-attachment-8459\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8459\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-Thong-tu-20_2026_TT-BTC-ve-quan-ly-von-dau-tu-mo-rong-va-Quy-Khoa-hoc-Cong-nghe.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 20\/2026\/TT-BTC v\u1ec1 qu\u1ea3n l\u00fd v\u1ed1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng v\u00e0 Qu\u1ef9 Khoa h\u1ecdc C\u00f4ng ngh\u1ec7\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-Thong-tu-20_2026_TT-BTC-ve-quan-ly-von-dau-tu-mo-rong-va-Quy-Khoa-hoc-Cong-nghe.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-Thong-tu-20_2026_TT-BTC-ve-quan-ly-von-dau-tu-mo-rong-va-Quy-Khoa-hoc-Cong-nghe-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-Thong-tu-20_2026_TT-BTC-ve-quan-ly-von-dau-tu-mo-rong-va-Quy-Khoa-hoc-Cong-nghe-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-Thong-tu-20_2026_TT-BTC-ve-quan-ly-von-dau-tu-mo-rong-va-Quy-Khoa-hoc-Cong-nghe-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-Thong-tu-20_2026_TT-BTC-ve-quan-ly-von-dau-tu-mo-rong-va-Quy-Khoa-hoc-Cong-nghe-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8459\" class=\"wp-caption-text\">\u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 20\/2026\/TT-BTC v\u1ec1 qu\u1ea3n l\u00fd v\u1ed1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng v\u00e0 Qu\u1ef9 Khoa h\u1ecdc C\u00f4ng ngh\u1ec7<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 20\/2026\/TT-BTC m\u00e0 k\u1ebf to\u00e1n c\u00e1c c\u00f4ng ty s\u1ea3n xu\u1ea5t c\u1ea7n quan t\u00e2m l\u00e0 ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o v\u1ed1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ed1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng: Doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 s\u1ed1 v\u1ed1n \u0111\u0103ng k\u00fd d\u1ef1 \u00e1n m\u1edf r\u1ed9ng cho c\u01a1 quan thu\u1ebf c\u00f9ng l\u00fac v\u1edbi T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n t\u1eeb Qu\u1ef9 KH&amp;CN: N\u1ebfu chuy\u1ec3n t\u00e0i s\u1ea3n t\u1eeb Qu\u1ef9 KH&amp;CN sang ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh khi ch\u01b0a h\u1ebft hao m\u00f2n, ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c, nh\u01b0ng \u0111\u1ed3ng th\u1eddi k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao ph\u1ea7n gi\u00e1 tr\u1ecb n\u00e0y v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p n\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd v\u00e0 c\u00f2n m\u1edbi \u0111\u1ed1i v\u1edbi nh\u1eefng k\u1ebf to\u00e1n ch\u01b0a c\u00f3 kinh nghi\u1ec7m, do \u0111\u00f3 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u nh\u1ea5t doanh nghi\u1ec7p n\u00ean c\u00e2n nh\u1eafc <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-ke-toan-truong\/\">thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ee7a MAN &#8211; Master Accountant Network b\u1edfi v\u00ec h\u1ecd lu\u00f4n \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o v\u00e0 c\u1eadp nh\u1eadt li\u00ean t\u1ee5c. Sau l\u01b0ng c\u00f2n c\u1ea3 \u0111\u1ed9i ng\u0169 chuy\u00ean thu\u1ebf, s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3 v\u00e0 gi\u1ea3i tr\u00ecnh khi c\u1ea7n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_luc_thi_hanh_va_quy_dinh_chuyen_tiep_cho_ke_toan\"><\/span><b>Hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp cho k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 20\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 12\/03\/2026 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025. K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd c\u00e1c m\u1ed1c th\u1eddi gian chuy\u1ec3n ti\u1ebfp sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cho k\u1ef3 t\u00ednh thu\u1ebf 2025: C\u00e1c kho\u1ea3n chi ph\u00e1t sinh tr\u01b0\u1edbc khi Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 96\/2015 th\u00ec ti\u1ebfp t\u1ee5c theo Th\u00f4ng t\u01b0 96. C\u00e1c kho\u1ea3n chi m\u1edbi (nh\u01b0 kh\u1ea5u hao t\u00e0i s\u1ea3n cho thu\u00ea ch\u01b0a c\u00f3 kh\u00e1ch) th\u00ec \u00e1p d\u1ee5ng h\u1ed3 s\u01a1 theo Th\u00f4ng t\u01b0 20.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 ch\u1ee9ng t\u1eeb kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t: Quy \u0111\u1ecbnh m\u1edbi \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 15\/12\/2025 theo Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n b\u00e3i b\u1ecf: Thay th\u1ebf ho\u00e0n to\u00e0n Th\u00f4ng t\u01b0 78\/2014\/TT-BTC, Th\u00f4ng t\u01b0 96\/2015\/TT-BTC.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed5 sung danh s\u00e1ch c\u00e1c quy \u0111\u1ecbnh b\u1ecb b\u00e3i b\u1ecf \u0111\u1ec3 k\u1ebf to\u00e1n l\u01b0u \u00fd tra c\u1ee9u:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 103\/2014\/TT-BTC (v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng I Th\u00f4ng t\u01b0 151\/2014\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 130\/2016\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 25\/2018\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh v\u1ec1 Qu\u1ef9 KH&amp;CN t\u1ea1i Th\u00f4ng t\u01b0 67\/2022\/TT-BTC.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng \u0111i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 20\/2026\/TT-BTC cho th\u1ea5y xu h\u01b0\u1edbng minh b\u1ea1ch h\u00f3a v\u00e0 th\u1eaft ch\u1eb7t h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb c\u1ee7a c\u01a1 quan thu\u1ebf. \u0110\u1ed1i v\u1edbi k\u1ebf to\u00e1n doanh nghi\u1ec7p, vi\u1ec7c r\u00e0 so\u00e1t l\u1ea1i quy ch\u1ebf t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 v\u00e0 quy tr\u00ecnh l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb ngay t\u1eeb b\u00e2y gi\u1edd l\u00e0 v\u00f4 c\u00f9ng c\u1ea7n thi\u1ebft \u0111\u1ec3 th\u00edch \u1ee9ng v\u1edbi c\u00e1c thay \u0111\u1ed5i ph\u00e1p l\u00fd l\u1edbn nh\u1ea5t trong n\u0103m 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh li\u00ean t\u1ee5c thay \u0111\u1ed5i, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc gi\u1ea3i ph\u00e1p<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-ke-toan-lam-bao-cao-tai-chinh\/\"> thu\u00ea k\u1ebf to\u00e1n l\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ecdi s\u1ed1 li\u1ec7u khi quy\u1ebft to\u00e1n \u0111\u1ec1u tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc c\u1ea7n h\u1ed7 tr\u1ee3, t\u01b0 v\u1ea5n v\u00e0 gi\u1ea3i \u0111\u00e1p. Qu\u00fd doanh nghi\u1ec7p vui l\u00f2ng li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network:<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ru\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 \u043d\u0430\u043c\u0438 \u0434\u043b\u044f \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0438 <\/span><\/a><\/div>\n<p>&nbsp;<\/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>\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/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;\">\u0410\u0434\u0440\u0435\u0441: \u2116 19\u0410, \u0443\u043b\u0438\u0446\u0430 43, \u0440\u0430\u0439\u043e\u043d \u0422\u0430\u043d \u0422\u0443\u0430\u043d, \u0425\u043e\u0448\u0438\u043c\u0438\u043d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041c\u043e\u0431\u0438\u043b\u044c\u043d\u044b\u0439\/\u0417\u0430\u043b\u043e: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430\u044f \u043f\u043e\u0447\u0442\u0430: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u041f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043a\u043e\u043d\u0442\u0435\u043d\u0442\u0430: \u0413-\u043d <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u041b\u0435 \u0425\u043e\u0430\u043d\u0433 \u0422\u0443\u0435\u043d<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 \u041e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c \u0438 \u0433\u0435\u043d\u0435\u0440\u0430\u043b\u044c\u043d\u044b\u0439 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440 MAN \u2013 Master Accountant Network, \u0432\u044c\u0435\u0442\u043d\u0430\u043c\u0441\u043a\u0438\u0439 \u0430\u0443\u0434\u0438\u0442\u043e\u0440 CPA \u0441 \u0431\u043e\u043b\u0435\u0435 \u0447\u0435\u043c 30-\u043b\u0435\u0442\u043d\u0438\u043c \u043e\u043f\u044b\u0442\u043e\u043c \u0440\u0430\u0431\u043e\u0442\u044b \u0432 \u0441\u0444\u0435\u0440\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430, \u0430\u0443\u0434\u0438\u0442\u0430 \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u043d\u0441\u0430\u043b\u0442\u0438\u043d\u0433\u0430.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_diem_moi_Thong_tu_202026TT-BTC\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 \u0111i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 20\/2026\/TT-BTC<\/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=\"Thong_tu_202026TT-BTC_ap_dung_cho_ky_tinh_thue_nao\"><\/span>Th\u00f4ng t\u01b0 20\/2026\/TT-BTC \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\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\tQuy \u0111\u1ecbnh \u00e1p d\u1ee5ng ngay cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025. \u0110\u1ed1i v\u1edbi c\u00e1c quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u00e0 ch\u1ee9ng t\u1eeb kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd m\u1ed1c th\u1eddi gian t\u1eeb 15\/12\/2025 theo Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ho_so_chi_dao_tao_nhan_vien_can_bo_sung_them_giay_to_gi_theo_quy_dinh_moi\"><\/span>H\u1ed3 s\u01a1 chi \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean c\u1ea7n b\u1ed5 sung th\u00eam gi\u1ea5y t\u1edd g\u00ec theo quy \u0111\u1ecbnh m\u1edbi?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgo\u00e0i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 quy\u1ebft \u0111\u1ecbnh c\u1eed \u0111i h\u1ecdc, \u0111i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 20\/2026\/TT-BTC y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 v\u0103n b\u1eb1ng, ch\u1ee9ng ch\u1ec9 ho\u1eb7c gi\u1ea5y x\u00e1c nh\u1eadn k\u1ebft qu\u1ea3 h\u1ecdc t\u1eadp c\u1ee7a nh\u00e2n vi\u00ean. K\u1ebf to\u00e1n c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i quy ch\u1ebf t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng, tr\u00e1nh r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed.                    <\/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=\"Lam_the_nao_de_chi_phi_tai_tro_giao_duc_y_te_duoc_tinh_la_chi_phi_hop_ly\"><\/span>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 chi ph\u00ed t\u00e0i tr\u1ee3 gi\u00e1o d\u1ee5c, y t\u1ebf \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u1ec3 c\u00e1c kho\u1ea3n t\u00e0i tr\u1ee3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng M\u1eabu s\u1ed1 01\/TNDN (Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kho\u1ea3n t\u00e0i tr\u1ee3) ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 20\/2026\/TT-BTC. C\u00e1c m\u1eabu bi\u00ean b\u1ea3n t\u1ef1 l\u1eadp ho\u1eb7c theo quy \u0111\u1ecbnh c\u0169 s\u1ebd kh\u00f4ng c\u00f2n hi\u1ec7u l\u1ef1c, d\u1eabn \u0111\u1ebfn nguy c\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i b\u1ecf chi ph\u00ed khi quy\u1ebft to\u00e1n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_diem_xac_dinh_doanh_thu_tinh_thue_doi_voi_hang_hoa_xuat_khau_co_gi_thay_doi\"><\/span>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u00f3 g\u00ec thay \u0111\u1ed5i?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo \u0111i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 20\/2026\/TT-BTC, doanh thu xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i ng\u00e0y chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu theo h\u1ee3p \u0111\u1ed3ng. N\u1ebfu h\u1ee3p \u0111\u1ed3ng kh\u00f4ng quy \u0111\u1ecbnh r\u00f5 th\u1eddi \u0111i\u1ec3m n\u00e0y, k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o ng\u00e0y x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u theo ph\u00e1p lu\u1eadt h\u1ea3i quan. \u0110i\u1ec1u n\u00e0y gi\u00fap \u0111\u1ed3ng b\u1ed9 h\u00f3a d\u1eef li\u1ec7u gi\u1eefa c\u01a1 quan thu\u1ebf v\u00e0 h\u1ea3i quan hi\u1ec7n nay.                    <\/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_can_chuan_bi_ho_so_gi_cho_cac_khoan_chi_ve_giam_phat_thai\"><\/span>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u00ec cho c\u00e1c kho\u1ea3n chi v\u1ec1 gi\u1ea3m ph\u00e1t th\u1ea3i?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng l\u1ea7n \u0111\u1ea7u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh. Doanh nghi\u1ec7p mu\u1ed1n \u0111\u01b0a chi ph\u00ed gi\u1ea3m ph\u00e1t th\u1ea3i nh\u00e0 k\u00ednh, trung h\u00f2a c\u00e1c-bon v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ph\u1ea3i c\u00f3 \u0111\u1ec1 \u00e1n ho\u1eb7c d\u1ef1 \u00e1n c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t. K\u1ebf to\u00e1n c\u1ea7n l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 d\u1ef1 \u00e1n k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh th\u1ef1c t\u1ebf \u0111\u1ec3 gi\u1ea3i tr\u00ecnh.                    <\/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\": \"Th\u00f4ng t\u01b0 20\/2026\/TT-BTC \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng ngay cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025. \u0110\u1ed1i v\u1edbi c\u00e1c quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u00e0 ch\u1ee9ng t\u1eeb kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd m\u1ed1c th\u1eddi gian t\u1eeb 15\/12\/2025 theo Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u1ed3 s\u01a1 chi \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean c\u1ea7n b\u1ed5 sung th\u00eam gi\u1ea5y t\u1edd g\u00ec theo quy \u0111\u1ecbnh m\u1edbi?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ngo\u00e0i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 quy\u1ebft \u0111\u1ecbnh c\u1eed \u0111i h\u1ecdc, \u0111i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 20\/2026\/TT-BTC y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 v\u0103n b\u1eb1ng, ch\u1ee9ng ch\u1ec9 ho\u1eb7c gi\u1ea5y x\u00e1c nh\u1eadn k\u1ebft qu\u1ea3 h\u1ecdc t\u1eadp c\u1ee7a nh\u00e2n vi\u00ean. 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C\u00e1c m\u1eabu bi\u00ean b\u1ea3n t\u1ef1 l\u1eadp ho\u1eb7c theo quy \u0111\u1ecbnh c\u0169 s\u1ebd kh\u00f4ng c\u00f2n hi\u1ec7u l\u1ef1c, d\u1eabn \u0111\u1ebfn nguy c\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i b\u1ecf chi ph\u00ed khi quy\u1ebft to\u00e1n.\"\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\": \"Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u00f3 g\u00ec thay \u0111\u1ed5i?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo \u0111i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 20\/2026\/TT-BTC, doanh thu xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i ng\u00e0y chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu theo h\u1ee3p \u0111\u1ed3ng. N\u1ebfu h\u1ee3p \u0111\u1ed3ng kh\u00f4ng quy \u0111\u1ecbnh r\u00f5 th\u1eddi \u0111i\u1ec3m n\u00e0y, k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o ng\u00e0y x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u theo ph\u00e1p lu\u1eadt h\u1ea3i quan. \u0110i\u1ec1u n\u00e0y gi\u00fap \u0111\u1ed3ng b\u1ed9 h\u00f3a d\u1eef li\u1ec7u gi\u1eefa c\u01a1 quan thu\u1ebf v\u00e0 h\u1ea3i quan hi\u1ec7n nay.\"\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 c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u00ec cho c\u00e1c kho\u1ea3n chi v\u1ec1 gi\u1ea3m ph\u00e1t th\u1ea3i?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng l\u1ea7n \u0111\u1ea7u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh. Doanh nghi\u1ec7p mu\u1ed1n \u0111\u01b0a chi ph\u00ed gi\u1ea3m ph\u00e1t th\u1ea3i nh\u00e0 k\u00ednh, trung h\u00f2a c\u00e1c-bon v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ph\u1ea3i c\u00f3 \u0111\u1ec1 \u00e1n ho\u1eb7c d\u1ef1 \u00e1n c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t. K\u1ebf to\u00e1n c\u1ea7n l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 d\u1ef1 \u00e1n k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh th\u1ef1c t\u1ebf \u0111\u1ec3 gi\u1ea3i tr\u00ecnh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) v\u1eeba tr\u1ea3i qua m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t l\u1edbn v\u1edbi vi\u1ec7c B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 20\/2026\/TT-BTC. \u0110\u00e2y \u0111\u01b0\u1ee3c coi l\u00e0 v\u0103n b\u1ea3n k\u1ebf nhi\u1ec7m thay th\u1ebf cho c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u0169 nh\u01b0 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC v\u00e0 Th\u00f4ng [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8458,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8457","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8457","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/comments?post=8457"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8457\/revisions"}],"predecessor-version":[{"id":8463,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8457\/revisions\/8463"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/8458"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=8457"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=8457"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=8457"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}