{"id":9912,"date":"2026-09-16T10:30:18","date_gmt":"2026-09-16T03:30:18","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9912"},"modified":"2026-09-16T10:30:18","modified_gmt":"2026-09-16T03:30:18","slug":"dich-vu-ke-toan-bao-cao-thue","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-bao-cao-thue\/","title":{"rendered":"\u041a\u043e\u043c\u043f\u043b\u0435\u043a\u0441\u043d\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c\u0443 \u0443\u0447\u0435\u0442\u0443 \u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf \u0111ang tr\u1edf th\u00e0nh l\u1ef1a ch\u1ecdn c\u1ee7a ng\u00e0y c\u00e0ng nhi\u1ec1u doanh nghi\u1ec7p khi n\u0103m 2026 ch\u1ee9ng ki\u1ebfn h\u00e0ng lo\u1ea1t v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt thu\u1ebf m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c g\u1ea7n nh\u01b0 c\u00f9ng l\u00fac nh\u01b0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Thue-thu-nhap-doanh-nghiep-2025-so-67-2025-QH15-580594.aspx\" target=\"_blank\" rel=\"noopener\">\u0417\u0430\u043a\u043e\u043d \u043e \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u043c \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435 2025 \u0433\u043e\u0434\u0430<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> (Lu\u1eadt s\u1ed1 67\/2025\/QH15), Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1eeda \u0111\u1ed5i, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/luat-thue-thu-nhap-ca-nhan-2025-so-109-2025-qh15-422733-d1.html\" target=\"_blank\" rel=\"noopener\">\u0417\u0430\u043a\u043e\u043d \u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435 \u0441 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446 2025 \u0433\u043e\u0434\u0430<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u1edbi bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn r\u00fat g\u1ecdn c\u00f2n 5 b\u1eadc, v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 thay th\u1ebf Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019. Ch\u1ec9 c\u1ea7n b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ch\u1eadm c\u1eadp nh\u1eadt m\u1ed9t th\u00f4ng t\u01b0 s\u1eeda \u0111\u1ed5i m\u1eabu bi\u1ec3u, doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 th\u1ec3 n\u1ed9p sai t\u1edd khai, b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p ho\u1eb7c t\u1ec7 h\u01a1n l\u00e0 b\u1ecb truy thu khi thanh tra. B\u00e0i vi\u1ebft n\u00e0y h\u1ec7 th\u1ed1ng l\u1ea1i \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a ba lo\u1ea1i b\u00e1o c\u00e1o thu\u1ebf b\u1eaft bu\u1ed9c, \u0111\u1ed3ng th\u1eddi ch\u1ec9 ra v\u00ec sao d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf tr\u1ecdn g\u00f3i l\u00e0 ph\u01b0\u01a1ng \u00e1n an to\u00e0n v\u00e0 ti\u1ebft ki\u1ec7m h\u01a1n so v\u1edbi vi\u1ec7c t\u1ef1 v\u1eadn h\u00e0nh n\u1ed9i b\u1ed9 trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp ph\u00e1p lu\u1eadt n\u00e0y.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\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\/dich-vu-ke-toan-bao-cao-thue\/#Dich_vu_ke_toan_bao_cao_thue_la_gi_va_vi_sao_doanh_nghiep_can_den_tu_nam_2026\" >D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf l\u00e0 g\u00ec v\u00e0 v\u00ec sao doanh nghi\u1ec7p c\u1ea7n \u0111\u1ebfn t\u1eeb n\u0103m 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-bao-cao-thue\/#Ba_nhom_bao_cao_thue_bat_buoc_moi_doanh_nghiep_phai_thuc_hien_dinh_ky\" >Ba nh\u00f3m b\u00e1o c\u00e1o thu\u1ebf b\u1eaft bu\u1ed9c m\u1ecdi doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3<\/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\/dich-vu-ke-toan-bao-cao-thue\/#Vi_sao_2026_la_nam_rui_ro_cao_nhat_cho_doanh_nghiep_tu_lam_bao_cao_thue\" >V\u00ec sao 2026 l\u00e0 n\u0103m r\u1ee7i ro cao nh\u1ea5t cho doanh nghi\u1ec7p t\u1ef1 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-bao-cao-thue\/#Dich_vu_ke_toan_bao_cao_thue_tron_goi_bao_gom_nhung_cong_viec_cu_the_nao\" >D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf tr\u1ecdn g\u00f3i bao g\u1ed3m nh\u1eefng c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 n\u00e0o?<\/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\/dich-vu-ke-toan-bao-cao-thue\/#Bao_cao_thue_GTGT_theo_Thong_tu_802021TT-BTC_va_mau_01GTGT_moi\" >B\u00e1o c\u00e1o thu\u1ebf GTGT theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC v\u00e0 m\u1eabu 01\/GTGT m\u1edbi<\/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\/dich-vu-ke-toan-bao-cao-thue\/#Bao_cao_va_quyet_toan_thue_TNCN_theo_Luat_Thue_TNCN_2025\" >B\u00e1o c\u00e1o v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN theo Lu\u1eadt Thu\u1ebf TNCN 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-bao-cao-thue\/#Bao_cao_va_quyet_toan_thue_TNDN_theo_Luat_Thue_TNDN_2025\" >B\u00e1o c\u00e1o v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNDN theo Lu\u1eadt Thu\u1ebf TNDN 2025<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-bao-cao-thue\/#Rui_ro_khi_doanh_nghiep_tu_lam_bao_cao_thue_hoac_thue_ke_toan_thieu_chuyen_mon\" >R\u1ee7i ro khi doanh nghi\u1ec7p t\u1ef1 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf ho\u1eb7c thu\u00ea k\u1ebf to\u00e1n thi\u1ebfu chuy\u00ean m\u00f4n<\/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\/dich-vu-ke-toan-bao-cao-thue\/#Vi_sao_nen_chon_dich_vu_ke_toan_bao_cao_thue_tron_goi_thay_vi_tu_van_hanh_noi_bo\" >V\u00ec sao n\u00ean ch\u1ecdn d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf tr\u1ecdn g\u00f3i thay v\u00ec t\u1ef1 v\u1eadn h\u00e0nh n\u1ed9i b\u1ed9<\/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\/dich-vu-ke-toan-bao-cao-thue\/#Quy_trinh_trien_khai_dich_vu_ke_toan_bao_cao_thue\" >Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf<\/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\/dich-vu-ke-toan-bao-cao-thue\/#Chi_phi_dich_vu_ke_toan_bao_cao_thue_phu_thuoc_vao_yeu_to_nao\" >Chi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o y\u1ebfu t\u1ed1 n\u00e0o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-bao-cao-thue\/#Vi_sao_doanh_nghiep_nen_dong_hanh_cung_MAN\" >V\u00ec sao doanh nghi\u1ec7p n\u00ean \u0111\u1ed3ng h\u00e0nh c\u00f9ng MAN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-bao-cao-thue\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-bao-cao-thue\/#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-15\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-bao-cao-thue\/#Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_bao_cao_thue\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf<\/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\/dich-vu-ke-toan-bao-cao-thue\/#Dich_vu_ke_toan_bao_cao_thue_co_thay_the_hoan_toan_bo_phan_ke_toan_noi_bo_khong\" >D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf c\u00f3 thay th\u1ebf ho\u00e0n to\u00e0n b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng?<\/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\/dich-vu-ke-toan-bao-cao-thue\/#Doanh_nghiep_moi_thanh_lap_co_can_dung_dich_vu_ke_toan_bao_cao_thue_ngay_khong\" >Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 c\u1ea7n d\u00f9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf ngay kh\u00f4ng?<\/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\/dich-vu-ke-toan-bao-cao-thue\/#Neu_doanh_nghiep_co_giao_dich_lien_ket_dich_vu_ke_toan_bao_cao_thue_co_bao_gom_ra_soat_chi_phi_lai_vay_khong\" >N\u1ebfu doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf c\u00f3 bao g\u1ed3m r\u00e0 so\u00e1t chi ph\u00ed l\u00e3i vay kh\u00f4ng?<\/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\/dich-vu-ke-toan-bao-cao-thue\/#Thoi_han_quyet_toan_thue_TNDN_va_TNCN_nam_2026_la_khi_nao\" >Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 TNCN n\u0103m 2026 l\u00e0 khi n\u00e0o?<\/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\/dich-vu-ke-toan-bao-cao-thue\/#Chi_phi_dich_vu_ke_toan_bao_cao_thue_co_co_dinh_hang_thang_khong\" >Chi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf c\u00f3 c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_bao_cao_thue_la_gi_va_vi_sao_doanh_nghiep_can_den_tu_nam_2026\"><\/span><b>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf l\u00e0 g\u00ec v\u00e0 v\u00ec sao doanh nghi\u1ec7p c\u1ea7n \u0111\u1ebfn t\u1eeb n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf l\u00e0 h\u00ecnh th\u1ee9c doanh nghi\u1ec7p thu\u00ea m\u1ed9t \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n b\u00ean ngo\u00e0i th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 c\u00f4ng vi\u1ec7c l\u1eadp, k\u00ea khai, n\u1ed9p v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o thu\u1ebf theo \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0 m\u1eabu bi\u1ec3u ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh, thay v\u00ec t\u1ef1 t\u1ed5 ch\u1ee9c b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ea3m nhi\u1ec7m ph\u1ea7n vi\u1ec7c n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_nhom_bao_cao_thue_bat_buoc_moi_doanh_nghiep_phai_thuc_hien_dinh_ky\"><\/span><b>Ba nh\u00f3m b\u00e1o c\u00e1o thu\u1ebf b\u1eaft bu\u1ed9c m\u1ecdi doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k<\/b><b>\u1ef3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea5t k\u1ec3 quy m\u00f4, doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u1ec1u ph\u1ea3i ho\u00e0n th\u00e0nh ba nh\u00f3m b\u00e1o c\u00e1o thu\u1ebf c\u1ed1t l\u00f5i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1o c\u00e1o thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/b><span style=\"font-weight: 400;\">: K\u00ea khai theo th\u00e1ng ho\u1eb7c qu\u00fd t\u00f9y doanh thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1o c\u00e1o thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/b><span style=\"font-weight: 400;\">: K\u00ea khai, kh\u1ea5u tr\u1eeb h\u00e0ng th\u00e1ng\/qu\u00fd v\u00e0 quy\u1ebft to\u00e1n n\u0103m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1o c\u00e1o thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/b><span style=\"font-weight: 400;\">: T\u1ea1m n\u1ed9p theo qu\u00fd v\u00e0 quy\u1ebft to\u00e1n n\u0103m d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 kinh doanh th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ba nh\u00f3m tr\u00ean, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf tr\u1ecdn g\u00f3i thay v\u00ec ph\u00e2n t\u00e1n ngu\u1ed3n l\u1ef1c cho t\u1eebng \u0111\u1ea7u vi\u1ec7c r\u1eddi r\u1ea1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_2026_la_nam_rui_ro_cao_nhat_cho_doanh_nghiep_tu_lam_bao_cao_thue\"><\/span><b>V\u00ec sao 2026 l\u00e0 n\u0103m r\u1ee7i ro cao nh\u1ea5t cho doanh nghi\u1ec7p t\u1ef1 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba l\u00fd do khi\u1ebfn n\u0103m 2026 tr\u1edf th\u00e0nh giai \u0111o\u1ea1n nh\u1ea1y c\u1ea3m nh\u1ea5t cho c\u00f4ng t\u00e1c b\u00e1o c\u00e1o thu\u1ebf trong nhi\u1ec1u n\u0103m tr\u1edf l\u1ea1i \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, nhi\u1ec1u lu\u1eadt thu\u1ebf g\u1ed1c thay \u0111\u1ed5i c\u00f9ng l\u00fac: Lu\u1eadt Thu\u1ebf TNDN 2025 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/10\/2025 v\u1edbi thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng 20% v\u00e0 m\u1ee9c \u01b0u \u0111\u00e3i 15% cho doanh nghi\u1ec7p c\u00f3 doanh thu n\u0103m kh\u00f4ng qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng; Lu\u1eadt Thu\u1ebf GTGT s\u1eeda \u0111\u1ed5i c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026; Lu\u1eadt Thu\u1ebf TNCN 2025 \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn 5 b\u1eadc cho thu nh\u1eadp ph\u00e1t sinh t\u1eeb 01\/01\/2026; Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026 (ri\u00eang \u0110i\u1ec1u 13 v\u00e0 \u0110i\u1ec1u 26 \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026), thay th\u1ebf Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, m\u1eabu bi\u1ec3u t\u1edd khai \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i ngay trong n\u0103m: M\u1eabu 01\/GTGT \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026, d\u1ef1a tr\u00ean n\u1ec1n Th\u00f4ng t\u01b0 80\/2021\/TT-BTC \u0111\u00e3 qua s\u1eeda \u0111\u1ed5i b\u1edfi Th\u00f4ng t\u01b0 40\/2025\/TT-BTC; m\u1eabu 02\/TNDN v\u00e0 05\/TNDN \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo Th\u00f4ng t\u01b0 21\/2026\/TT-BTC t\u1eeb 17\/3\/2026. Doanh nghi\u1ec7p d\u00f9ng ph\u1ea7n m\u1ec1m ho\u1eb7c quy tr\u00ecnh c\u0169 r\u1ea5t d\u1ec5 n\u1ed9p nh\u1ea7m m\u1eabu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 ba, c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd v\u00e0 x\u1eed ph\u1ea1t si\u1ebft ch\u1eb7t h\u01a1n: Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 373\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 14\/02\/2026, l\u00e0m r\u00f5 th\u00eam quy \u0111\u1ecbnh v\u1ec1 n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n v\u00e0 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_bao_cao_thue_tron_goi_bao_gom_nhung_cong_viec_cu_the_nao\"><\/span><b>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf tr\u1ecdn g\u00f3i bao g\u1ed3m nh\u1eefng c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9915\" aria-describedby=\"caption-attachment-9915\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9915\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-bao-cao-thue-tron-goi-bao-gom-nhung-cong-viec-cu-the-nao.jpg\" alt=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf tr\u1ecdn g\u00f3i bao g\u1ed3m nh\u1eefng c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-bao-cao-thue-tron-goi-bao-gom-nhung-cong-viec-cu-the-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-bao-cao-thue-tron-goi-bao-gom-nhung-cong-viec-cu-the-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-bao-cao-thue-tron-goi-bao-gom-nhung-cong-viec-cu-the-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-bao-cao-thue-tron-goi-bao-gom-nhung-cong-viec-cu-the-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-bao-cao-thue-tron-goi-bao-gom-nhung-cong-viec-cu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9915\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf tr\u1ecdn g\u00f3i bao g\u1ed3m nh\u1eefng c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t g\u00f3i d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 c\u1ea7n bao ph\u1ee7 tr\u1ecdn v\u1eb9n ba nh\u00f3m ngh\u0129a v\u1ee5 thu\u1ebf n\u00eau tr\u00ean, g\u1eafn v\u1edbi \u0111\u00fang c\u0103n c\u1ee9 ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh cho t\u1eebng lo\u1ea1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_thue_GTGT_theo_Thong_tu_802021TT-BTC_va_mau_01GTGT_moi\"><\/span><b>B\u00e1o c\u00e1o thu\u1ebf GTGT theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC v\u00e0 m\u1eabu 01\/GTGT m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf \u0111\u1ea3m nhi\u1ec7m vi\u1ec7c l\u1eadp t\u1edd khai m\u1eabu 01\/GTGT ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 80\/2021\/TT-BTC (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 40\/2025\/TT-BTC v\u00e0 c\u1eadp nh\u1eadt m\u1eabu m\u1edbi theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026), \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o &#8211; \u0111\u1ea7u ra, x\u00e1c \u0111\u1ecbnh \u0111\u00fang s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ph\u1ea3i n\u1ed9p, \u0111\u1ed3ng th\u1eddi theo d\u00f5i th\u1eddi h\u1ea1n n\u1ed9p theo k\u1ef3 th\u00e1ng ho\u1eb7c qu\u00fd ph\u00f9 h\u1ee3p v\u1edbi doanh thu n\u0103m li\u1ec1n tr\u01b0\u1edbc c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_va_quyet_toan_thue_TNCN_theo_Luat_Thue_TNCN_2025\"><\/span><b>B\u00e1o c\u00e1o v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN theo Lu\u1eadt Thu\u1ebf TNCN 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n vi\u1ec7c \u0111\u00f2i h\u1ecfi \u0111\u1ed9 ch\u00ednh x\u00e1c cao nh\u1ea5t v\u00ec li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi lao \u0111\u1ed9ng. D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf h\u00e0ng th\u00e1ng\/qu\u00fd, l\u1eadp h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, v\u00e0 quy\u1ebft to\u00e1n n\u0103m theo m\u1eabu 02\/QTT-TNCN c\u00f9ng ph\u1ee5 l\u1ee5c 02-1\/BK-QTT-TNCN ban h\u00e0nh theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb ph\u1ea3i \u00e1p d\u1ee5ng \u0111\u00fang bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n 5 b\u1eadc theo Lu\u1eadt Thu\u1ebf TNCN 2025 cho thu nh\u1eadp ph\u00e1t sinh t\u1eeb n\u0103m 2026, \u0111\u1ed3ng th\u1eddi tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 373\/2025\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_va_quyet_toan_thue_TNDN_theo_Luat_Thue_TNDN_2025\"><\/span><b>B\u00e1o c\u00e1o v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNDN theo Lu\u1eadt Thu\u1ebf TNDN 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n vi\u1ec7c n\u00e0y g\u1ed3m t\u1ea1m n\u1ed9p thu\u1ebf TNDN theo qu\u00fd d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 kinh doanh \u01b0\u1edbc t\u00ednh, v\u00e0 quy\u1ebft to\u00e1n n\u0103m theo m\u1eabu 03\/TNDN. D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang thu nh\u1eadp ch\u1ecbu thu\u1ebf, kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, \u00e1p \u0111\u00fang thu\u1ebf su\u1ea5t theo \u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf TNDN 2025 (ph\u1ed5 th\u00f4ng 20%, \u01b0u \u0111\u00e3i 15% cho doanh nghi\u1ec7p doanh thu n\u0103m kh\u00f4ng qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng), v\u00e0 v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, c\u00f2n ph\u1ea3i ki\u1ec3m so\u00e1t ri\u00eang ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA theo kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, m\u1ed9t n\u1ed9i dung d\u1ec5 b\u1ecb b\u1ecf s\u00f3t n\u1ebfu k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng c\u1eadp nh\u1eadt li\u00ean t\u1ee5c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec kh\u1ed1i l\u01b0\u1ee3ng c\u0103n c\u1ee9 ph\u00e1p l\u00fd tr\u1ea3i r\u1ed9ng nh\u01b0 tr\u00ean, nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/tu-van-ke-toan-thue-cho-doanh-nghiep\/\"> t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean s\u00e2u ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh \u0111\u1ec3 r\u00e0 so\u00e1t to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 tr\u01b0\u1edbc khi b\u01b0\u1edbc v\u00e0o c\u00e1c k\u1ef3 k\u00ea khai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_doanh_nghiep_tu_lam_bao_cao_thue_hoac_thue_ke_toan_thieu_chuyen_mon\"><\/span><b>R\u1ee7i ro khi doanh nghi\u1ec7p t\u1ef1 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf ho\u1eb7c thu\u00ea k\u1ebf to\u00e1n thi\u1ebfu chuy\u00ean m\u00f4n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9914\" aria-describedby=\"caption-attachment-9914\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9914\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-bao-cao-thue-va-nhung-rui-ro-khi-doanh-nghiep-tu-lam-bao-cao-thue-hoac-thue-ke-toan-thieu-chuyen-mon.jpg\" alt=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf v\u00e0 nh\u1eefng r\u1ee7i ro khi doanh nghi\u1ec7p t\u1ef1 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf ho\u1eb7c thu\u00ea k\u1ebf to\u00e1n thi\u1ebfu chuy\u00ean m\u00f4n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-bao-cao-thue-va-nhung-rui-ro-khi-doanh-nghiep-tu-lam-bao-cao-thue-hoac-thue-ke-toan-thieu-chuyen-mon.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-bao-cao-thue-va-nhung-rui-ro-khi-doanh-nghiep-tu-lam-bao-cao-thue-hoac-thue-ke-toan-thieu-chuyen-mon-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-bao-cao-thue-va-nhung-rui-ro-khi-doanh-nghiep-tu-lam-bao-cao-thue-hoac-thue-ke-toan-thieu-chuyen-mon-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-bao-cao-thue-va-nhung-rui-ro-khi-doanh-nghiep-tu-lam-bao-cao-thue-hoac-thue-ke-toan-thieu-chuyen-mon-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-bao-cao-thue-va-nhung-rui-ro-khi-doanh-nghiep-tu-lam-bao-cao-thue-hoac-thue-ke-toan-thieu-chuyen-mon-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9914\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf v\u00e0 nh\u1eefng r\u1ee7i ro khi doanh nghi\u1ec7p t\u1ef1 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf ho\u1eb7c thu\u00ea k\u1ebf to\u00e1n thi\u1ebfu chuy\u00ean m\u00f4n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf x\u1eed l\u00fd h\u1ed3 s\u01a1 cho kh\u00e1ch h\u00e0ng, 5 l\u1ed7i sau xu\u1ea5t hi\u1ec7n th\u01b0\u1eddng xuy\u00ean nh\u1ea5t v\u00e0 \u0111\u1ec1u d\u1eabn \u0111\u1ebfn h\u1ec7 qu\u1ea3 t\u00e0i ch\u00ednh tr\u1ef1c ti\u1ebfp:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t, d\u00f9ng m\u1eabu t\u1edd khai c\u0169 khi v\u0103n b\u1ea3n \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c: Doanh nghi\u1ec7p n\u1ed9p m\u1eabu 01\/GTGT ho\u1eb7c 02\/TNDN theo phi\u00ean b\u1ea3n tr\u01b0\u1edbc khi Th\u00f4ng t\u01b0 89\/2026\/TT-BTC ho\u1eb7c Th\u00f4ng t\u01b0 21\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c, d\u1eabn \u0111\u1ebfn h\u1ed3 s\u01a1 b\u1ecb tr\u1ea3 v\u1ec1 ho\u1eb7c b\u1ecb coi l\u00e0 ch\u01b0a n\u1ed9p \u0111\u00fang h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai, x\u00e1c \u0111\u1ecbnh sai k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p: \u0110\u1eb7c bi\u1ec7t trong giai \u0111o\u1ea1n Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 thay th\u1ebf Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, m\u1ed1c th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ba, kh\u1ea5u tr\u1eeb sai thu\u1ebf TNCN theo bi\u1ec3u thu\u1ebf c\u0169: \u00c1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn 7 b\u1eadc c\u0169 thay v\u00ec 5 b\u1eadc m\u1edbi theo Lu\u1eadt Thu\u1ebf TNCN 2025 l\u00e0m sai l\u1ec7ch s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb h\u00e0ng th\u00e1ng, k\u00e9o theo ch\u00eanh l\u1ec7ch l\u1edbn khi quy\u1ebft to\u00e1n n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed1n, thi\u1ebfu nh\u00e2n s\u1ef1 li\u00ean t\u1ee5c khi k\u1ebf to\u00e1n ngh\u1ec9 vi\u1ec7c: \u0110\u00e2y l\u00e0 r\u1ee7i ro v\u1eadn h\u00e0nh ph\u1ed5 bi\u1ebfn nh\u1ea5t v\u1edbi doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, m\u1ed9t v\u1ecb tr\u00ed k\u1ebf to\u00e1n ngh\u1ec9 vi\u1ec7c gi\u1eefa k\u1ef3 c\u00f3 th\u1ec3 khi\u1ebfn to\u00e0n b\u1ed9 ti\u1ebfn \u0111\u1ed9 b\u00e1o c\u00e1o thu\u1ebf b\u1ecb \u0111\u00ecnh tr\u1ec7 trong nhi\u1ec1u tu\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u0103m, kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp c\u00e1c ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft: V\u1edbi doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c vay v\u1ed1n nh\u00f3m, vi\u1ec7c b\u1ecf s\u00f3t ph\u1ea7n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 th\u1ec3 khi\u1ebfn h\u00e0ng t\u1ef7 \u0111\u1ed3ng chi ph\u00ed b\u1ecb lo\u1ea1i khi thanh tra.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do ng\u00e0y c\u00e0ng nhi\u1ec1u doanh nghi\u1ec7p chuy\u1ec3n sang m\u00f4 h\u00ecnh<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-dich-vu-ke-toan-ngoai\/\"> \u0430\u0443\u0442\u0441\u043e\u0440\u0441\u0438\u043d\u0433 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0445 \u0443\u0441\u043b\u0443\u0433<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> thay v\u00ec duy tr\u00ec b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 m\u1ecfng v\u00e0 thi\u1ebfu chuy\u00ean m\u00f4n c\u1eadp nh\u1eadt ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_nen_chon_dich_vu_ke_toan_bao_cao_thue_tron_goi_thay_vi_tu_van_hanh_noi_bo\"><\/span><b>V\u00ec sao n\u00ean ch\u1ecdn d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf tr\u1ecdn g\u00f3i thay v\u00ec t\u1ef1 v\u1eadn h\u00e0nh n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">So v\u1edbi vi\u1ec7c duy tr\u00ec nh\u00e2n s\u1ef1 n\u1ed9i b\u1ed9, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf tr\u1ecdn g\u00f3i mang l\u1ea1i 4 l\u1ee3i \u00edch r\u00f5 r\u00e0ng v\u1ec1 m\u1eb7t v\u1eadn h\u00e0nh v\u00e0 t\u00e0i ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lu\u00f4n c\u1eadp nh\u1eadt v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t: <\/b><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean tr\u00e1ch theo d\u00f5i \u0111\u1ed3ng th\u1eddi c\u00e1c Lu\u1eadt thu\u1ebf, Ngh\u1ecb \u0111\u1ecbnh,Th\u00f4ng t\u01b0 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u00f3 li\u00ean quan \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1eabu bi\u1ec3u v\u00e0 c\u00e1ch t\u00ednh lu\u00f4n \u0111\u00fang th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng gi\u00e1n \u0111o\u1ea1n khi thay \u0111\u1ed5i nh\u00e2n s\u1ef1: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ed9t c\u00e1 nh\u00e2n k\u1ebf to\u00e1n duy nh\u1ea5t, tr\u00e1nh r\u1ee7i ro thi\u1ebfu nh\u00e2n s\u1ef1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh, d\u1ef1 \u0111o\u00e1n \u0111\u01b0\u1ee3c: <\/b><span style=\"font-weight: 400;\">Thay v\u00ec chi ph\u00ed l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m, \u0111\u00e0o t\u1ea1o v\u00e0 ph\u1ea7n m\u1ec1m cho m\u1ed9t b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, doanh nghi\u1ec7p tr\u1ea3 m\u1ed9t kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 c\u1ed1 \u0111\u1ecbnh theo quy m\u00f4 h\u1ed3 s\u01a1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ecbu tr\u00e1ch nhi\u1ec7m r\u00f5 r\u00e0ng v\u1edbi h\u1ed3 s\u01a1 \u0111\u00e3 n\u1ed9p: <\/b><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf chuy\u00ean nghi\u1ec7p nh\u01b0 MAN &#8211; Master Accountant Network cam k\u1ebft b\u1eb1ng nh\u1eefng \u0111i\u1ec1u kho\u1ea3n r\u00f5 r\u00e0ng, minh b\u1ea1ch trong h\u1ee3p \u0111\u1ed3ng, kh\u00e1c v\u1edbi vi\u1ec7c t\u1ef1 ch\u1ecbu to\u00e0n b\u1ed9 r\u1ee7i ro khi k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 l\u00e0m sai.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p c\u1ea7n m\u1ed9t m\u1ee9c \u0111\u1ed9 h\u1ed7 tr\u1ee3 c\u1ee5 th\u1ec3 h\u01a1n, ch\u1ec9 ri\u00eang ph\u1ea7n l\u1eadp v\u00e0 n\u1ed9p t\u1edd khai \u0111\u1ecbnh k\u1ef3 m\u00e0 kh\u00f4ng c\u1ea7n tr\u1ecdn g\u00f3i to\u00e0n b\u1ed9 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, 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\/\">\u041d\u0430\u043d\u044f\u0442\u044c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u0434\u043b\u044f \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438.<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 l\u1ef1a ch\u1ecdn linh ho\u1ea1t, ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 nh\u01b0ng c\u1ea7n th\u00eam ngu\u1ed3n l\u1ef1c chuy\u00ean tr\u00e1ch cho ph\u1ea7n b\u00e1o c\u00e1o thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_ke_toan_bao_cao_thue\"><\/span><b>Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ed9i ng\u0169 MAN tri\u1ec3n khai d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf theo quy tr\u00ecnh 5 b\u01b0\u1edbc, \u0111\u1ea3m b\u1ea3o m\u1ecdi h\u1ed3 s\u01a1 \u0111\u1ec1u c\u00f3 c\u0103n c\u1ee9 ph\u00e1p l\u00fd r\u00f5 r\u00e0ng v\u00e0 c\u00f3 th\u1ec3 gi\u1ea3i tr\u00ecnh khi thanh tra:<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\">B\u01b0\u1edbc 1 &#8211; R\u00e0 so\u00e1t h\u1ed3 s\u01a1 hi\u1ec7n tr\u1ea1ng: Ki\u1ec3m tra t\u00ecnh tr\u1ea1ng k\u00ea khai, s\u1ed1 d\u01b0 thu\u1ebf, h\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 h\u1ee3p \u0111\u1ed3ng vay (n\u1ebfu c\u00f3 y\u1ebfu t\u1ed1 li\u00ean k\u1ebft) tr\u01b0\u1edbc khi ti\u1ebfp nh\u1eadn.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">B\u01b0\u1edbc 2 &#8211; Thi\u1ebft l\u1eadp l\u1ecbch k\u00ea khai theo t\u1eebng s\u1eafc thu\u1ebf: L\u00ean l\u1ecbch c\u1ee5 th\u1ec3 cho b\u00e1o c\u00e1o GTGT theo th\u00e1ng\/qu\u00fd, kh\u1ea5u tr\u1eeb TNCN h\u00e0ng k\u1ef3 v\u00e0 t\u1ea1m n\u1ed9p TNDN theo qu\u00fd.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">B\u01b0\u1edbc 3 &#8211; L\u1eadp v\u00e0 ki\u1ec3m so\u00e1t ch\u00e9o t\u1edd khai tr\u01b0\u1edbc khi n\u1ed9p: M\u1ed7i t\u1edd khai \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu hai l\u1edbp \u0111\u1ea3m b\u1ea3o \u0111\u00fang s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u00e0 \u0111\u00fang m\u1eabu bi\u1ec3u hi\u1ec7n h\u00e0nh theo th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">B\u01b0\u1edbc 4 &#8211; N\u1ed9p h\u1ed3 s\u01a1 v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb: To\u00e0n b\u1ed9 t\u1edd khai, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf v\u00e0 bi\u00ean nh\u1eadn \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef c\u00f3 h\u1ec7 th\u1ed1ng, s\u1eb5n s\u00e0ng cho vi\u1ec7c \u0111\u1ed1i chi\u1ebfu khi c\u1ea7n.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">B\u01b0\u1edbc 5 &#8211; B\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 v\u00e0 c\u1ea3nh b\u00e1o r\u1ee7i ro cho doanh nghi\u1ec7p: \u0110\u1ecbnh k\u1ef3 h\u00e0ng qu\u00fd, doanh nghi\u1ec7p nh\u1eadn b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0 c\u00e1c \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd cho k\u1ef3 ti\u1ebfp theo.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh n\u00e0y \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho c\u1ea3 doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp v\u00e0 doanh nghi\u1ec7p \u0111ang t\u00e1i c\u1ea5u tr\u00fac b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, gi\u00fap vi\u1ec7c chuy\u1ec3n giao d\u1eef li\u1ec7u kh\u00f4ng l\u00e0m gi\u00e1n \u0111o\u1ea1n ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf \u0111ang th\u1ef1c hi\u1ec7n d\u1edf dang.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_ke_toan_bao_cao_thue_phu_thuoc_vao_yeu_to_nao\"><\/span><b>Chi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o y\u1ebfu t\u1ed1 n\u00e0o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n ph\u00e1t sinh trong k\u1ef3, s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN, lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p (th\u01b0\u01a1ng m\u1ea1i, s\u1ea3n xu\u1ea5t, hay c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft) v\u00e0 t\u1ea7n su\u1ea5t k\u00ea khai (th\u00e1ng ho\u1eb7c qu\u00fd). Doanh nghi\u1ec7p c\u00f3 quy m\u00f4 c\u00e0ng nh\u1ecf, m\u1ee9c ph\u00ed tr\u1ecdn g\u00f3i theo th\u00e1ng c\u00e0ng c\u00f3 l\u1ee3i th\u1ebf so v\u1edbi vi\u1ec7c duy tr\u00ec m\u1ed9t v\u1ecb tr\u00ed k\u1ebf to\u00e1n to\u00e0n th\u1eddi gian. \u0110\u1ec3 c\u00f3 con s\u1ed1 c\u1ee5 th\u1ec3 theo \u0111\u00fang quy m\u00f4 h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p m\u00ecnh, c\u00f3 th\u1ec3 tham kh\u1ea3o<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ru\/bang-gia-dich-vu-ke-toan-chi-tiet\/\"> <span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chi ti\u1ebf<\/span><\/strong>\u0442<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c MAN c\u00f4ng khai minh b\u1ea1ch theo t\u1eebng g\u00f3i d\u1ecbch v\u1ee5.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_nen_dong_hanh_cung_MAN\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p n\u00ean \u0111\u1ed3ng h\u00e0nh c\u00f9ng MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN x\u00e2y d\u1ef1ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf d\u1ef1a tr\u00ean ba nguy\u00ean t\u1eafc v\u1eadn h\u00e0nh xuy\u00ean su\u1ed1t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean tr\u00e1ch theo d\u00f5i v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt th\u01b0\u1eddng xuy\u00ean, c\u1eadp nh\u1eadt ngay khi Lu\u1eadt, Ngh\u1ecb \u0111\u1ecbnh ho\u1eb7c Th\u00f4ng t\u01b0 m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c, tr\u00e1nh t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p b\u1ecb \u0111\u1ed9ng tr\u01b0\u1edbc c\u00e1c m\u1ed1c chuy\u1ec3n ti\u1ebfp nh\u01b0 th\u1eddi \u0111i\u1ec3m Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, Lu\u1eadt Thu\u1ebf TNDN 2025 hay Lu\u1eadt Thu\u1ebf TNCN 2025 b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh ki\u1ec3m so\u00e1t ch\u00e9o tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1, gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a sai s\u00f3t v\u1ec1 m\u1eabu bi\u1ec3u v\u00e0 s\u1ed1 li\u1ec7u. Nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn nh\u1ea5t d\u1eabn \u0111\u1ebfn ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 truy thu thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cam k\u1ebft tr\u00e1ch nhi\u1ec7m r\u00f5 r\u00e0ng theo h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5, gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 \u0111\u1ea7u m\u1ed1i gi\u1ea3i tr\u00ecnh khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf, thay v\u00ec t\u1ef1 g\u00e1nh to\u00e0n b\u1ed9 r\u1ee7i ro nh\u01b0 khi v\u1eadn h\u00e0nh n\u1ed9i b\u1ed9 thi\u1ebfu ki\u1ec3m so\u00e1t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t bu\u1ed5i r\u00e0 so\u00e1t h\u1ed3 s\u01a1 b\u00e1o c\u00e1o thu\u1ebf hi\u1ec7n t\u1ea1i c\u00f9ng MAN bao gi\u1edd c\u0169ng nh\u1eb9 nh\u00e0ng h\u01a1n m\u1ed9t quy\u1ebft \u0111\u1ecbnh truy thu sau thanh tra. N\u1ebfu doanh nghi\u1ec7p \u0111ang c\u00e2n nh\u1eafc chuy\u1ec3n \u0111\u1ed5i sang d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf tr\u1ecdn g\u00f3i, \u0111\u1ed9i ng\u0169 MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng kh\u1ea3o s\u00e1t mi\u1ec5n ph\u00ed v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 h\u1ed3 s\u01a1 hi\u1ec7n c\u00f3.<\/span><\/p>\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;\">N\u0103m 2026 l\u00e0 th\u1eddi \u0111i\u1ec3m nhi\u1ec1u v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt thu\u1ebf c\u1ed1t l\u00f5i nh\u01b0 Lu\u1eadt Thu\u1ebf TNDN 2025, Lu\u1eadt Thu\u1ebf GTGT s\u1eeda \u0111\u1ed5i, Lu\u1eadt Thu\u1ebf TNCN 2025 v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 c\u00f9ng c\u00f3 hi\u1ec7u l\u1ef1c, ch\u00ednh th\u1ee9c b\u01b0\u1edbc sang giai \u0111o\u1ea1n \u00e1p d\u1ee5ng m\u1edbi, k\u00e9o theo h\u00e0ng lo\u1ea1t m\u1eabu bi\u1ec3u v\u00e0 c\u00e1ch t\u00ednh \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt ngay trong n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh \u0111\u00f3, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf kh\u00f4ng c\u00f2n \u0111\u01a1n thu\u1ea7n l\u00e0 gi\u1ea3i ph\u00e1p ti\u1ebft ki\u1ec7m chi ph\u00ed nh\u00e2n s\u1ef1, m\u00e0 l\u00e0 c\u00f4ng c\u1ee5 ki\u1ec3m so\u00e1t r\u1ee7i ro ph\u00e1p l\u00fd cho to\u00e0n b\u1ed9 n\u0103m t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu h\u1ed3 s\u01a1 b\u00e1o c\u00e1o thu\u1ebf hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p c\u00f2n \u0111i\u1ec3m ch\u01b0a ch\u1eafc ch\u1eafn, t\u1eeb vi\u1ec7c ch\u1ecdn \u0111\u00fang m\u1eabu t\u1edd khai, \u00e1p \u0111\u00fang bi\u1ec3u thu\u1ebf, \u0111\u1ebfn vi\u1ec7c theo d\u00f5i c\u00e1c m\u1ed1c hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt m\u1edbi. \u0110\u1ed9i ng\u0169 MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p tr\u01b0\u1edbc khi b\u01b0\u1edbc v\u00e0o k\u1ef3 k\u00ea khai ho\u1eb7c quy\u1ebft to\u00e1n ti\u1ebfp theo.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/lien-he\/\">\u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0411\u0435\u0441\u043f\u043b\u0430\u0442\u043d\u0430\u044f \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0430 \u0438 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0438!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\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;\"> \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\"><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>\u041f\u0440\u043e\u0444\u0438\u043b\u044c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0432 Google:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u041f\u043e\u0441\u043c\u043e\u0442\u0440\u0435\u0442\u044c \u043f\u0440\u043e\u0444\u0438\u043b\u044c MAN \u2013 Master Accountant Network \u0432 Google Business Profile<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c LinkedIn:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u041f\u0440\u043e\u0441\u043c\u043e\u0442\u0440\u0438\u0442\u0435 \u043f\u0440\u043e\u0444\u0438\u043b\u044c \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u0430 \u041b\u0435 \u0425\u043e\u0430\u043d\u0433 \u0422\u0443\u0435\u043d\u0430 \u043d\u0430 LinkedIn.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u041e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0437\u0430 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0438 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u0443\u044e \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0443 \u043a\u043e\u043d\u0442\u0435\u043d\u0442\u0430: \u0433-\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 \u2013 \u043e\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.<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u041e\u043d \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u043c \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043e\u043c (CPA) \u0412\u044c\u0435\u0442\u043d\u0430\u043c\u0430 \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 \u043e\u0431\u043b\u0430\u0441\u0442\u0438 \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, \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0438 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0433\u043e \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_bao_cao_thue\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_bao_cao_thue_co_thay_the_hoan_toan_bo_phan_ke_toan_noi_bo_khong\"><\/span><b style=\"font-size: 16px;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf c\u00f3 thay th\u1ebf ho\u00e0n to\u00e0n b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1eaft bu\u1ed9c. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ecdn g\u00f3i tr\u1ecdn v\u1eb9n thay th\u1ebf to\u00e0n b\u1ed9 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, ho\u1eb7c ch\u1ec9 thu\u00ea ri\u00eang ph\u1ea7n b\u00e1o c\u00e1o thu\u1ebf trong khi v\u1eabn gi\u1eef k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 x\u1eed l\u00fd c\u00e1c ph\u1ea7n vi\u1ec7c kh\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_co_can_dung_dich_vu_ke_toan_bao_cao_thue_ngay_khong\"><\/span><b>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 c\u1ea7n d\u00f9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf ngay kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00ean c\u00f3, v\u00ec k\u1ef3 \u0111\u1ea7u ti\u00ean th\u01b0\u1eddng l\u00e0 giai \u0111o\u1ea1n d\u1ec5 sai s\u00f3t nh\u1ea5t v\u1ec1 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf GTGT v\u00e0 \u0111\u0103ng k\u00fd k\u1ef3 t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_doanh_nghiep_co_giao_dich_lien_ket_dich_vu_ke_toan_bao_cao_thue_co_bao_gom_ra_soat_chi_phi_lai_vay_khong\"><\/span><b>N\u1ebfu doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf c\u00f3 bao g\u1ed3m r\u00e0 so\u00e1t chi ph\u00ed l\u00e3i vay kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. V\u1edbi doanh nghi\u1ec7p thu\u1ed9c ph\u1ea1m vi \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, d\u1ecbch v\u1ee5 c\u1ea7n r\u00e0 so\u00e1t ri\u00eang ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA theo kho\u1ea3n 3 \u0110i\u1ec1u 16 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_quyet_toan_thue_TNDN_va_TNCN_nam_2026_la_khi_nao\"><\/span><b>Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 TNCN n\u0103m 2026 l\u00e0 khi n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2026 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh; v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng n\u0103m d\u01b0\u01a1ng l\u1ecbch l\u00e0 31\/3\/2027. Quy\u1ebft to\u00e1n thu\u1ebf TNCN do t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u1ee7y quy\u1ec1n c\u0169ng theo m\u1ed1c t\u01b0\u01a1ng t\u1ef1, trong khi c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n \u00e1p d\u1ee5ng th\u1eddi h\u1ea1n ri\u00eang theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf t\u1eebng n\u0103m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_ke_toan_bao_cao_thue_co_co_dinh_hang_thang_khong\"><\/span><b>Chi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf c\u00f3 c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. M\u1ee9c ph\u00ed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo g\u00f3i d\u1ecbch v\u1ee5 d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n, s\u1ed1 lao \u0111\u1ed9ng v\u00e0 t\u1ea7n su\u1ea5t k\u00ea khai, gi\u00fap doanh nghi\u1ec7p d\u1ef1 tr\u00f9 ng\u00e2n s\u00e1ch \u1ed5n \u0111\u1ecbnh thay v\u00ec ph\u00e1t sinh chi ph\u00ed b\u1ea5t th\u01b0\u1eddng.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf \u0111ang tr\u1edf th\u00e0nh l\u1ef1a ch\u1ecdn c\u1ee7a ng\u00e0y c\u00e0ng nhi\u1ec1u doanh nghi\u1ec7p khi n\u0103m 2026 ch\u1ee9ng ki\u1ebfn h\u00e0ng lo\u1ea1t v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt thu\u1ebf m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c g\u1ea7n nh\u01b0 c\u00f9ng l\u00fac nh\u01b0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 (Lu\u1eadt s\u1ed1 67\/2025\/QH15), Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9913,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9912","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\/9912","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=9912"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/9912\/revisions"}],"predecessor-version":[{"id":9916,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/9912\/revisions\/9916"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/9913"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=9912"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=9912"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=9912"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}