{"id":8867,"date":"2026-06-12T16:03:36","date_gmt":"2026-06-12T09:03:36","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8867"},"modified":"2026-06-12T16:03:36","modified_gmt":"2026-06-12T09:03:36","slug":"doanh-thu-tinh-thue-nha-thau","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/doanh-thu-tinh-thue-nha-thau\/","title":{"rendered":"Th\u1ebf n\u00e0o l\u00e0 doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u? C\u00e1ch x\u00e1c \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 103\/2014\/TT-BTC"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh doanh nghi\u1ec7p Vi\u1ec7t Nam ng\u00e0y c\u00e0ng m\u1edf r\u1ed9ng h\u1ee3p t\u00e1c v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, c\u00e1c giao d\u1ecbch nh\u01b0 cung c\u1ea5p d\u1ecbch v\u1ee5, t\u01b0 v\u1ea5n, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, b\u1ea3n quy\u1ec1n, ph\u1ea7n m\u1ec1m\u2026 ph\u00e1t sinh ng\u00e0y c\u00e0ng ph\u1ed5 bi\u1ebfn. Khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch n\u00e0y, m\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n &#8211; thu\u1ebf c\u1ea7n \u0111\u1eb7c bi\u1ec7t quan t\u00e2m l\u00e0 x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ec3 k\u00ea khai v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0421\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u0438\u043d\u0441\u0442\u0440\u0443\u043a\u0446\u0438\u044f\u043c \u043f\u043e \u0430\u0434\u0440\u0435\u0441\u0443 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Thong-tu-103-2014-TT-BTC-huong-dan-thuc-hien-nghia-vu-thue-to-chuc-ca-nhan-nuoc-ngoai-kinh-doanh-Viet-Nam-243595.aspx\" target=\"_blank\" rel=\"noopener\">\u0426\u0438\u0440\u043a\u0443\u043b\u044f\u0440 103\/2014\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) m\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng ch\u00ednh x\u00e1c doanh thu c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng k\u00ea khai thi\u1ebfu thu\u1ebf, sai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c ph\u00e1t sinh r\u1ee7i ro khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1eady doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o khi t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i? N\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/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\/doanh-thu-tinh-thue-nha-thau\/#Tong_quan_ve_thue_nha_thau_nuoc_ngoai_tai_Viet_Nam\" >T\u1ed5ng quan v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/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\/ru\/doanh-thu-tinh-thue-nha-thau\/#Doanh_thu_tinh_thue_nha_thau_la_gi\" >Doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 g\u00ec?<\/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\/ru\/doanh-thu-tinh-thue-nha-thau\/#Can_cu_phap_ly_xac_dinh_doanh_thu_tinh_thue_nha_thau\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-thu-tinh-thue-nha-thau\/#Cach_xac_dinh_doanh_thu_tinh_thue_nha_thau_trong_tung_truong_hop\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-thu-tinh-thue-nha-thau\/#Truong_hop_hop_dong_da_bao_gom_thue_nha_thau\" >Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-thu-tinh-thue-nha-thau\/#Truong_hop_hop_dong_chua_bao_gom_thue_nha_thau\" >Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng ch\u01b0a bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u<\/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\/doanh-thu-tinh-thue-nha-thau\/#Truong_hop_doanh_nghiep_Viet_Nam_thanh_toan_them_cac_khoan_chi_phi_cho_nha_thau\" >Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p Vi\u1ec7t Nam thanh to\u00e1n th\u00eam c\u00e1c kho\u1ea3n chi ph\u00ed cho nh\u00e0 th\u1ea7u<\/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\/doanh-thu-tinh-thue-nha-thau\/#Cong_thuc_xac_dinh_doanh_thu_tinh_thue_nha_thau\" >C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u<\/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\/doanh-thu-tinh-thue-nha-thau\/#Vi_du_thuc_te_xac_dinh_doanh_thu_tinh_thue_nha_thau\" >V\u00ed d\u1ee5 th\u1ef1c t\u1ebf x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u<\/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\/doanh-thu-tinh-thue-nha-thau\/#Nhung_sai_sot_thuong_gap_khi_xac_dinh_doanh_thu_tinh_thue_nha_thau\" >Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-thu-tinh-thue-nha-thau\/#Nham_lan_giua_gia_tri_hop_dong_va_doanh_thu_chiu_thue\" >Nh\u1ea7m l\u1eabn gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng v\u00e0 doanh thu ch\u1ecbu thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-thu-tinh-thue-nha-thau\/#Khong_kiem_tra_dieu_khoan_thue_trong_hop_dong\" >Kh\u00f4ng ki\u1ec3m tra \u0111i\u1ec1u kho\u1ea3n thu\u1ebf trong h\u1ee3p \u0111\u1ed3ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-thu-tinh-thue-nha-thau\/#Khong_luu_tru_ho_so_chung_minh_cach_tinh_doanh_thu\" >Kh\u00f4ng l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng minh c\u00e1ch t\u00ednh doanh thu<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-thu-tinh-thue-nha-thau\/#Kinh_nghiem_ke_toan_khi_xu_ly_doanh_thu_tinh_thue_nha_thau\" >Kinh nghi\u1ec7m k\u1ebf to\u00e1n khi x\u1eed l\u00fd doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u<\/a><\/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\/ru\/doanh-thu-tinh-thue-nha-thau\/#Cau_hoi_thuong_gap_ve_doanh_thu_tinh_thue_nha_thau\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u<\/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\/ru\/doanh-thu-tinh-thue-nha-thau\/#Doanh_thu_tinh_thue_nha_thau_duoc_xac_dinh_dua_tren_yeu_to_nao\" >Doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean y\u1ebfu t\u1ed1 n\u00e0o?<\/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\/doanh-thu-tinh-thue-nha-thau\/#Ai_la_nguoi_nop_thue_nha_thau\" >Ai l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-thu-tinh-thue-nha-thau\/#Ty_gia_hoi_doai_duoc_tinh_tai_thoi_diem_nao_khi_xac_dinh_doanh_thu\" >T\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u01b0\u1ee3c t\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0o khi x\u00e1c \u0111\u1ecbnh doanh thu?<\/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\/ru\/doanh-thu-tinh-thue-nha-thau\/#Cac_khoan_thanh_toan_ho_co_luon_bi_tinh_vao_doanh_thu_tinh_thue_nha_thau_khong\" >C\u00e1c kho\u1ea3n thanh to\u00e1n h\u1ed9 c\u00f3 lu\u00f4n b\u1ecb t\u00ednh v\u00e0o doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u kh\u00f4ng?<\/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\/ru\/doanh-thu-tinh-thue-nha-thau\/#Co_cach_nao_giam_thieu_rui_ro_khi_an_dinh_thue_lien_quan_den_doanh_thu_nha_thau_khong\" >C\u00f3 c\u00e1ch n\u00e0o gi\u1ea3m thi\u1ec3u r\u1ee7i ro khi \u1ea5n \u0111\u1ecbnh thu\u1ebf li\u00ean quan \u0111\u1ebfn doanh thu nh\u00e0 th\u1ea7u kh\u00f4ng?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-thu-tinh-thue-nha-thau\/#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-22\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-thu-tinh-thue-nha-thau\/#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><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_thue_nha_thau_nuoc_ngoai_tai_Viet_Nam\"><\/span><b>T\u1ed5ng quan v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-nha-thau\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u041d\u0430\u043b\u043e\u0433 \u043f\u043e\u0434\u0440\u044f\u0434\u0447\u0438\u043a\u0430<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> n\u01b0\u1edbc ngo\u00e0i l\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh ho\u1eb7c ph\u00e1t sinh thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 103\/2014\/TT-BTC, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam khi th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p d\u1ecbch v\u1ee5 cho doanh nghi\u1ec7p Vi\u1ec7t Nam;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p h\u00e0ng h\u00f3a theo h\u00ecnh th\u1ee9c k\u00e8m d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p d\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn quy\u1ec1n s\u1eed d\u1ee5ng b\u1ea3n quy\u1ec1n, ph\u1ea7n m\u1ec1m, c\u00f4ng ngh\u1ec7;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c ph\u00e1t sinh thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng tr\u1ef1c ti\u1ebfp k\u00ea khai thu\u1ebf t\u1ea1i Vi\u1ec7t Nam m\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam s\u1ebd c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u tr\u1edf th\u00e0nh b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_thu_tinh_thue_nha_thau_la_gi\"><\/span><b>Doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8871\" aria-describedby=\"caption-attachment-8871\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8871\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-thu-tinh-thue-nha-thau-la-gi.jpg\" alt=\"Doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-thu-tinh-thue-nha-thau-la-gi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-thu-tinh-thue-nha-thau-la-gi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-thu-tinh-thue-nha-thau-la-gi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-thu-tinh-thue-nha-thau-la-gi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-thu-tinh-thue-nha-thau-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8871\" class=\"wp-caption-text\">Doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 g\u00ec<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 kho\u1ea3n doanh thu \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf m\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec3u \u0111\u01a1n gi\u1ea3n, \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 kho\u1ea3n thu nh\u1eadp m\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c ho\u1eb7c c\u00f3 quy\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u kh\u00f4ng ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng m\u00e0 c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u kho\u1ea3n v\u1ec1 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf hay ch\u01b0a;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n doanh nghi\u1ec7p Vi\u1ec7t Nam thanh to\u00e1n thay cho nh\u00e0 th\u1ea7u;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng giao d\u1ecbch ph\u00e1t sinh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf k\u1ebf to\u00e1n, nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p sai s\u00f3t khi ch\u1ec9 l\u1ea5y gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean h\u1ee3p \u0111\u1ed3ng l\u00e0m doanh thu t\u00ednh thu\u1ebf m\u00e0 ch\u01b0a xem x\u00e9t c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan kh\u00e1c. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ch\u01b0a ch\u00ednh x\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_doanh_thu_tinh_thue_nha_thau\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8870\" aria-describedby=\"caption-attachment-8870\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8870\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-xac-dinh-doanh-thu-tinh-thue-nha-thau.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-xac-dinh-doanh-thu-tinh-thue-nha-thau.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-xac-dinh-doanh-thu-tinh-thue-nha-thau-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-xac-dinh-doanh-thu-tinh-thue-nha-thau-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-xac-dinh-doanh-thu-tinh-thue-nha-thau-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-xac-dinh-doanh-thu-tinh-thue-nha-thau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8870\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u hi\u1ec7n nay ch\u1ee7 y\u1ebfu d\u1ef1a tr\u00ean h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 103\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc quan tr\u1ecdng c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf l\u00e0 c\u01a1 s\u1edf \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN theo t\u1eebng ng\u00e0nh ngh\u1ec1, ho\u1ea1t \u0111\u1ed9ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng c\u00f3 quy \u0111\u1ecbnh gi\u00e1 tr\u1ecb thanh to\u00e1n ch\u01b0a bao g\u1ed3m thu\u1ebf th\u00ec c\u1ea7n th\u1ef1c hi\u1ec7n quy \u0111\u1ed5i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu ch\u1ecbu thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p b\u00ean Vi\u1ec7t Nam thanh to\u00e1n thay c\u00e1c kho\u1ea3n chi ph\u00ed thu\u1ed9c ngh\u0129a v\u1ee5 c\u1ee7a nh\u00e0 th\u1ea7u th\u00ec c\u00e1c kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o doanh thu t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra k\u1ef9 h\u1ee3p \u0111\u1ed3ng tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_doanh_thu_tinh_thue_nha_thau_trong_tung_truong_hop\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u kh\u00f4ng \u00e1p d\u1ee5ng m\u1ed9t c\u00e1ch c\u1ed1 \u0111\u1ecbnh cho m\u1ecdi giao d\u1ecbch m\u00e0 ph\u1ee5 thu\u1ed9c v\u00e0o th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng, ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n v\u00e0 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf gi\u1eefa doanh nghi\u1ec7p Vi\u1ec7t Nam v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. \u0110\u1eb7c bi\u1ec7t, s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf, ch\u01b0a bao g\u1ed3m thu\u1ebf ho\u1eb7c c\u00f3 ph\u00e1t sinh th\u00eam c\u00e1c kho\u1ea3n chi ph\u00ed thanh to\u00e1n thay s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1ch t\u00ednh doanh thu ch\u1ecbu thu\u1ebf. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd khi x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_hop_dong_da_bao_gom_thue_nha_thau\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb thanh to\u00e1n trong h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m ngh\u0129a v\u1ee5 thu\u1ebf m\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00f3, doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u041d\u0430\u043f\u0440\u0438\u043c\u0435\u0440: <\/b><span style=\"font-weight: 400;\">C\u00f4ng ty Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i tr\u1ecb gi\u00e1 100.000 USD, trong \u0111\u00f3 hai b\u00ean th\u1ecfa thu\u1eadn gi\u00e1 tr\u1ecb n\u00e0y \u0111\u00e3 bao g\u1ed3m to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. Khi t\u00ednh thu\u1ebf, doanh nghi\u1ec7p s\u1ebd c\u0103n c\u1ee9 tr\u00ean m\u1ee9c doanh thu 100.000 USD \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_hop_dong_chua_bao_gom_thue_nha_thau\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng ch\u01b0a bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn khi doanh nghi\u1ec7p Vi\u1ec7t Nam cam k\u1ebft thanh to\u00e1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i m\u1ed9t kho\u1ea3n ti\u1ec1n ch\u01b0a bao g\u1ed3m thu\u1ebf. Khi \u0111\u00f3 c\u1ea7n th\u1ef1c hi\u1ec7n quy \u0111\u1ed5i doanh thu theo nguy\u00ean t\u1eafc gross-up.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u = S\u1ed1 ti\u1ec1n nh\u00e0 th\u1ea7u nh\u1eadn \u0111\u01b0\u1ee3c \/ (1 &#8211; T\u1ef7 l\u1ec7 thu\u1ebf \u00e1p d\u1ee5ng)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u041d\u0430\u043f\u0440\u0438\u043c\u0435\u0440:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i tr\u1ecb gi\u00e1 90.000 USD ch\u01b0a bao g\u1ed3m thu\u1ebf. Doanh nghi\u1ec7p Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf thay. Khi \u0111\u00f3, doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u kh\u00f4ng ch\u1ec9 l\u00e0 90.000 USD m\u00e0 c\u1ea7n quy \u0111\u1ed5i l\u1ea1i theo t\u1ef7 l\u1ec7 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_doanh_nghiep_Viet_Nam_thanh_toan_them_cac_khoan_chi_phi_cho_nha_thau\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p Vi\u1ec7t Nam thanh to\u00e1n th\u00eam c\u00e1c kho\u1ea3n chi ph\u00ed cho nh\u00e0 th\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, ngo\u00e0i kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 ch\u00ednh, doanh nghi\u1ec7p Vi\u1ec7t Nam c\u00f3 th\u1ec3 thanh to\u00e1n th\u00eam m\u1ed9t s\u1ed1 kho\u1ea3n nh\u01b0:<\/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 \u0111i l\u1ea1i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u01b0u tr\u00fa;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed v\u1eadn chuy\u1ec3n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n ph\u1ee5 ph\u00ed kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c c\u00e1c kho\u1ea3n n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u hay kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o b\u1ea3n ch\u1ea5t kho\u1ea3n chi v\u00e0 n\u1ed9i dung h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u00e2y l\u00e0 kho\u1ea3n chi thu\u1ed9c ngh\u0129a v\u1ee5 thanh to\u00e1n c\u1ee7a nh\u00e0 th\u1ea7u nh\u01b0ng \u0111\u01b0\u1ee3c doanh nghi\u1ec7p Vi\u1ec7t Nam tr\u1ea3 thay th\u00ec c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t c\u1ed9ng v\u00e0o doanh thu t\u00ednh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, c\u00e1c kho\u1ea3n chi h\u1ed9 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb v\u00e0 kh\u00f4ng l\u00e0m ph\u00e1t sinh thu nh\u1eadp cho nh\u00e0 th\u1ea7u c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n bi\u1ec7t r\u00f5 \u0111\u1ec3 tr\u00e1nh t\u00ednh sai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_xac_dinh_doanh_thu_tinh_thue_nha_thau\"><\/span><b>C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1ch x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u0421\u043b\u0443\u0447\u0430\u0439<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf = Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng ch\u01b0a bao g\u1ed3m thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ed5i doanh thu theo t\u1ef7 l\u1ec7 thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thanh to\u00e1n thay nh\u00e0 th\u1ea7u\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ed9ng kho\u1ea3n thanh to\u00e1n thu\u1ed9c ngh\u0129a v\u1ee5 nh\u00e0 th\u1ea7u<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng th\u1ef1c t\u1ebf \u0111\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_xac_dinh_doanh_thu_tinh_thue_nha_thau\"><\/span><b>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed: C\u00f4ng ty A t\u1ea1i Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n qu\u1ea3n l\u00fd, gi\u1ea3 s\u1eed s\u1ed1 li\u1ec7u nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb thanh to\u00e1n: 50.000 USD;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng ch\u01b0a bao g\u1ed3m thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty Vi\u1ec7t Nam ch\u1ecbu tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh x\u1eed l\u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1: Ki\u1ec3m tra lo\u1ea1i d\u1ecbch v\u1ee5 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 thu\u1ebf \u00e1p d\u1ee5ng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p quy \u0111\u1ed5i.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3: T\u00ednh thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN nh\u00e0 th\u1ea7u theo t\u1ef7 l\u1ec7 t\u01b0\u01a1ng \u1ee9ng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4: L\u01b0u tr\u1eef h\u1ed3 s\u01a1 nh\u01b0 H\u1ee3p \u0111\u1ed3ng, Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng, Ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 T\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u01b0u h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 gi\u00fap doanh nghi\u1ec7p ch\u1ee9ng minh c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh thu khi c\u00f3 y\u00eau c\u1ea7u ki\u1ec3m tra t\u1eeb c\u01a1 quan thu\u1ebf.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_khi_xac_dinh_doanh_thu_tinh_thue_nha_thau\"><\/span><b>Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8869\" aria-describedby=\"caption-attachment-8869\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8869\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-sai-sot-thuong-gap-khi-xac-dinh-doanh-thu-tinh-thue-nha-thau.jpg\" alt=\"Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-sai-sot-thuong-gap-khi-xac-dinh-doanh-thu-tinh-thue-nha-thau.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-sai-sot-thuong-gap-khi-xac-dinh-doanh-thu-tinh-thue-nha-thau-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-sai-sot-thuong-gap-khi-xac-dinh-doanh-thu-tinh-thue-nha-thau-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-sai-sot-thuong-gap-khi-xac-dinh-doanh-thu-tinh-thue-nha-thau-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-sai-sot-thuong-gap-khi-xac-dinh-doanh-thu-tinh-thue-nha-thau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8869\" class=\"wp-caption-text\">Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u kh\u00f4ng ch\u00ednh x\u00e1c l\u00e0 m\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p ph\u00e1t sinh r\u1ee7i ro v\u1ec1 k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf. Nh\u1eefng sai s\u00f3t n\u00e0y th\u01b0\u1eddng xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c ch\u01b0a hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch, ch\u01b0a ki\u1ec3m tra \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ch\u01b0a ph\u00e2n bi\u1ec7t r\u00f5 c\u00e1c kho\u1ea3n chi ph\u00ed c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o doanh thu ch\u1ecbu thu\u1ebf hay kh\u00f4ng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 l\u1ed7i k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p m\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng tr\u00e1nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nham_lan_giua_gia_tri_hop_dong_va_doanh_thu_chiu_thue\"><\/span><b>Nh\u1ea7m l\u1eabn gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng v\u00e0 doanh thu ch\u1ecbu thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 doanh nghi\u1ec7p ch\u1ec9 l\u1ea5y s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng l\u00e0m doanh thu t\u00ednh thu\u1ebf m\u00e0 b\u1ecf qua c\u00e1c kho\u1ea3n thanh to\u00e1n b\u1ed5 sung. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn doanh thu t\u00ednh thu\u1ebf b\u1ecb thi\u1ebfu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_kiem_tra_dieu_khoan_thue_trong_hop_dong\"><\/span><b>Kh\u00f4ng ki\u1ec3m tra \u0111i\u1ec1u kho\u1ea3n thu\u1ebf trong h\u1ee3p \u0111\u1ed3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng c\u1ea7n th\u1ec3 hi\u1ec7n r\u00f5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb \u0111\u00e3 bao g\u1ed3m thu\u1ebf hay ch\u01b0a;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean n\u00e0o ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u00ean n\u00e0o.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_luu_tru_ho_so_chung_minh_cach_tinh_doanh_thu\"><\/span><b>Kh\u00f4ng l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng minh c\u00e1ch t\u00ednh doanh thu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7:<\/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 th\u01b0\u01a1ng m\u1ea1i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 nghi\u1ec7m thu;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf r\u1ee7i ro khi quy\u1ebft to\u00e1n ho\u1eb7c thanh tra thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u kh\u00f4ng ch\u1ec9 y\u00eau c\u1ea7u doanh nghi\u1ec7p hi\u1ec3u \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n c\u1ea7n quy tr\u00ecnh k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c, \u0111\u1ed3ng b\u1ed9 t\u1eeb kh\u00e2u ti\u1ebfp nh\u1eadn ch\u1ee9ng t\u1eeb \u0111\u1ebfn k\u00ea khai thu\u1ebf. Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mu\u1ed1n t\u1ed1i \u01b0u ngu\u1ed3n l\u1ef1c v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7, l\u1ef1a ch\u1ecdn<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-tron-goi\/?utm_source=chatgpt.com\"> \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;\"> c\u00f3 th\u1ec3 gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t t\u1ed1t h\u01a1n c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 thu\u1ebf ph\u00e1t sinh.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kinh_nghiem_ke_toan_khi_xu_ly_doanh_thu_tinh_thue_nha_thau\"><\/span><b>Kinh nghi\u1ec7m k\u1ebf to\u00e1n khi x\u1eed l\u00fd doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8868\" aria-describedby=\"caption-attachment-8868\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8868\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Kinh-nghiem-ke-toan-khi-xu-ly-doanh-thu-tinh-thue-nha-thau.jpg\" alt=\"Kinh nghi\u1ec7m k\u1ebf to\u00e1n khi x\u1eed l\u00fd doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Kinh-nghiem-ke-toan-khi-xu-ly-doanh-thu-tinh-thue-nha-thau.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Kinh-nghiem-ke-toan-khi-xu-ly-doanh-thu-tinh-thue-nha-thau-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Kinh-nghiem-ke-toan-khi-xu-ly-doanh-thu-tinh-thue-nha-thau-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Kinh-nghiem-ke-toan-khi-xu-ly-doanh-thu-tinh-thue-nha-thau-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Kinh-nghiem-ke-toan-khi-xu-ly-doanh-thu-tinh-thue-nha-thau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8868\" class=\"wp-caption-text\">Kinh nghi\u1ec7m k\u1ebf to\u00e1n khi x\u1eed l\u00fd doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t, k\u1ebf to\u00e1n n\u00ean th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh nh\u00e0 th\u1ea7u c\u00f3 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf nh\u00e0 th\u1ea7u hay kh\u00f4ng: Kh\u00f4ng ph\u1ea3i m\u1ecdi giao d\u1ecbch v\u1edbi t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec1u ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch b\u1ea3n ch\u1ea5t giao d\u1ecbch: C\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 d\u1ecbch v\u1ee5 l\u00e0 g\u00ec, cung c\u1ea5p \u1edf \u0111\u00e2u v\u00e0 c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng: \u0110\u1eb7c bi\u1ec7t ch\u00fa \u00fd \u0111i\u1ec1u kho\u1ea3n gi\u00e1 tr\u1ecb thanh to\u00e1n v\u00e0 tr\u00e1ch nhi\u1ec7m thu\u1ebf.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u: \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng minh: \u0110\u1ea3m b\u1ea3o c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean s\u00e2u ho\u1eb7c th\u01b0\u1eddng xuy\u00ean ph\u00e1t sinh giao d\u1ecbch v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, vi\u1ec7c ki\u1ec3m tra ch\u1ee9ng t\u1eeb, x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh l\u00e0 v\u1ea5n \u0111\u1ec1 c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o 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-thue\/?utm_source=chatgpt.com\"> thu\u00ea k\u1ebf to\u00e1n l\u00e0m b\u00e1o c\u00e1o thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t h\u1ed3 s\u01a1, k\u00ea khai v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_doanh_thu_tinh_thue_nha_thau\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u<\/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=\"Doanh_thu_tinh_thue_nha_thau_duoc_xac_dinh_dua_tren_yeu_to_nao\"><\/span>Doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean y\u1ebfu t\u1ed1 n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean kho\u1ea3n thu nh\u1eadp nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c ho\u1eb7c \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam, c\u0103n c\u1ee9 theo h\u1ee3p \u0111\u1ed3ng v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n li\u00ean quan.                    <\/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=\"Ai_la_nguoi_nop_thue_nha_thau\"><\/span>Ai l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTrong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, K\u1ebf to\u00e1n doanh nghi\u1ec7p Vi\u1ec7t Nam l\u00e0 b\u00ean th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.                     <\/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=\"Ty_gia_hoi_doai_duoc_tinh_tai_thoi_diem_nao_khi_xac_dinh_doanh_thu\"><\/span>T\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u01b0\u1ee3c t\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0o khi x\u00e1c \u0111\u1ecbnh doanh thu?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh thu ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam (VN\u0110). B\u1ea1n c\u1ea7n s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf ho\u1eb7c t\u1ef7 gi\u00e1 b\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh doanh thu (th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn chi ph\u00ed ho\u1eb7c th\u1eddi \u0111i\u1ec3m thanh to\u00e1n, t\u00f9y theo \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng).                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Cac_khoan_thanh_toan_ho_co_luon_bi_tinh_vao_doanh_thu_tinh_thue_nha_thau_khong\"><\/span>C\u00e1c kho\u1ea3n thanh to\u00e1n h\u1ed9 c\u00f3 lu\u00f4n b\u1ecb t\u00ednh v\u00e0o doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng v\u1eady. Ch\u1ec9 c\u00e1c kho\u1ea3n chi ph\u00ed b\u00ean Vi\u1ec7t Nam tr\u1ea3 thay (nh\u01b0 v\u00e9 m\u00e1y bay, \u0103n \u1edf) m\u00e0 thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo h\u1ee3p \u0111\u1ed3ng m\u1edbi ph\u1ea3i c\u1ed9ng v\u00e0o doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u. N\u1ebfu c\u00e1c kho\u1ea3n chi n\u00e0y l\u00e0 thanh to\u00e1n h\u1ed9 th\u1ef1c t\u1ebf(kh\u00f4ng thu\u1ed9c tr\u00e1ch nhi\u1ec7m nh\u00e0 th\u1ea7u), b\u1ea1n c\u1ea7n c\u00f3 h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb r\u00f5 r\u00e0ng \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\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=\"Co_cach_nao_giam_thieu_rui_ro_khi_an_dinh_thue_lien_quan_den_doanh_thu_nha_thau_khong\"><\/span>C\u00f3 c\u00e1ch n\u00e0o gi\u1ea3m thi\u1ec3u r\u1ee7i ro khi \u1ea5n \u0111\u1ecbnh thu\u1ebf li\u00ean quan \u0111\u1ebfn doanh thu nh\u00e0 th\u1ea7u kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00e1ch t\u1ed1t nh\u1ea5t l\u00e0 minh b\u1ea1ch h\u00f3a h\u1ee3p \u0111\u1ed3ng. H\u00e3y ph\u00e2n t\u00e1ch r\u00f5 r\u00e0ng gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5, chi ph\u00ed h\u1ed7 tr\u1ee3 v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf trong h\u1ee3p \u0111\u1ed3ng (t\u1ed1t nh\u1ea5t l\u00e0 d\u00f9ng h\u1ee3p \u0111\u1ed3ng Gross). L\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb, email, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 ch\u1ee9ng minh doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai \u0111\u00fang v\u00e0 \u0111\u1ee7.                    <\/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\": \"Doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean y\u1ebfu t\u1ed1 n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean kho\u1ea3n thu nh\u1eadp nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c ho\u1eb7c \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam, c\u0103n c\u1ee9 theo h\u1ee3p \u0111\u1ed3ng v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n li\u00ean quan.\"\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\": \"Ai l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, K\u1ebf to\u00e1n doanh nghi\u1ec7p Vi\u1ec7t Nam l\u00e0 b\u00ean th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.\"\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\": \"T\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u01b0\u1ee3c t\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0o khi x\u00e1c \u0111\u1ecbnh doanh thu?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh thu ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam (VN\u0110). B\u1ea1n c\u1ea7n s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf ho\u1eb7c t\u1ef7 gi\u00e1 b\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh doanh thu (th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn chi ph\u00ed ho\u1eb7c th\u1eddi \u0111i\u1ec3m thanh to\u00e1n, t\u00f9y theo \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng).\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00e1c kho\u1ea3n thanh to\u00e1n h\u1ed9 c\u00f3 lu\u00f4n b\u1ecb t\u00ednh v\u00e0o doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng v\u1eady. Ch\u1ec9 c\u00e1c kho\u1ea3n chi ph\u00ed b\u00ean Vi\u1ec7t Nam tr\u1ea3 thay (nh\u01b0 v\u00e9 m\u00e1y bay, \u0103n \u1edf) m\u00e0 thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo h\u1ee3p \u0111\u1ed3ng m\u1edbi ph\u1ea3i c\u1ed9ng v\u00e0o doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u. N\u1ebfu c\u00e1c kho\u1ea3n chi n\u00e0y l\u00e0 thanh to\u00e1n h\u1ed9 th\u1ef1c t\u1ebf(kh\u00f4ng thu\u1ed9c tr\u00e1ch nhi\u1ec7m nh\u00e0 th\u1ea7u), b\u1ea1n c\u1ea7n c\u00f3 h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb r\u00f5 r\u00e0ng \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\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\": \"C\u00f3 c\u00e1ch n\u00e0o gi\u1ea3m thi\u1ec3u r\u1ee7i ro khi \u1ea5n \u0111\u1ecbnh thu\u1ebf li\u00ean quan \u0111\u1ebfn doanh thu nh\u00e0 th\u1ea7u kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00e1ch t\u1ed1t nh\u1ea5t l\u00e0 minh b\u1ea1ch h\u00f3a h\u1ee3p \u0111\u1ed3ng. H\u00e3y ph\u00e2n t\u00e1ch r\u00f5 r\u00e0ng gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5, chi ph\u00ed h\u1ed7 tr\u1ee3 v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf trong h\u1ee3p \u0111\u1ed3ng (t\u1ed1t nh\u1ea5t l\u00e0 d\u00f9ng h\u1ee3p \u0111\u1ed3ng Gross). L\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb, email, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 ch\u1ee9ng minh doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai \u0111\u00fang v\u00e0 \u0111\u1ee7.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\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;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf khi ph\u00e1t sinh giao d\u1ecbch v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i. Doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o Th\u00f4ng t\u01b0 103\/2014\/TT-BTC, n\u1ed9i dung h\u1ee3p \u0111\u1ed3ng v\u00e0 b\u1ea3n ch\u1ea5t t\u1eebng giao d\u1ecbch \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang doanh thu ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch ph\u1ee9c t\u1ea1p nh\u01b0 d\u1ecbch v\u1ee5 xuy\u00ean bi\u00ean gi\u1edbi, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 ho\u1eb7c h\u1ee3p \u0111\u1ed3ng c\u00f3 nhi\u1ec1u kho\u1ea3n thanh to\u00e1n, doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra k\u1ef9 h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi k\u00ea khai \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro v\u1ec1 thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f9y theo quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng, s\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a giao d\u1ecbch, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n h\u1ed7 tr\u1ee3 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p. Vi\u1ec7c tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bang-bao-gia-dich-vu-ke-toan\/?utm_source=chatgpt.com\"> b\u1ea3ng b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u00eam c\u01a1 s\u1edf c\u00e2n \u0111\u1ed1i chi ph\u00ed v\u00e0 l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd k\u1ebf to\u00e1n &#8211; thu\u1ebf hi\u1ec7u qu\u1ea3.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc c\u1ea7n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 gi\u1ea3i \u0111\u00e1p v\u00e0 t\u01b0 v\u1ea5n th\u00eam. Qu\u00fd doanh nghi\u1ec7p vui l\u00f2ng <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ru\/lien-he\/\"><span style=\"font-weight: 400;\">li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network:<\/span><\/a><\/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\"><b>\u0410\u0434\u0440\u0435\u0441:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041c\u043e\u0431\u0438\u043b\u044c\u043d\u044b\u0439\/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>\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430\u044f \u043f\u043e\u0447\u0442\u0430:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/a>\u00a0<\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/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\"> Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi:<\/b><span style=\"font-weight: 400;\"> \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh doanh nghi\u1ec7p Vi\u1ec7t Nam ng\u00e0y c\u00e0ng m\u1edf r\u1ed9ng h\u1ee3p t\u00e1c v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, c\u00e1c giao d\u1ecbch nh\u01b0 cung c\u1ea5p d\u1ecbch v\u1ee5, t\u01b0 v\u1ea5n, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, b\u1ea3n quy\u1ec1n, ph\u1ea7n m\u1ec1m\u2026 ph\u00e1t sinh ng\u00e0y c\u00e0ng ph\u1ed5 bi\u1ebfn. Khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch n\u00e0y, m\u1ed9t trong nh\u1eefng [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8872,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8867","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\/8867","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=8867"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8867\/revisions"}],"predecessor-version":[{"id":8873,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8867\/revisions\/8873"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/8872"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=8867"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=8867"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=8867"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}