{"id":10652,"date":"2026-10-30T10:02:17","date_gmt":"2026-10-30T03:02:17","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10652"},"modified":"2026-10-30T10:02:17","modified_gmt":"2026-10-30T03:02:17","slug":"ke-toan-thue-tron-goi","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-thue-tron-goi\/","title":{"rendered":"K\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i chuy\u00ean nghi\u1ec7p t\u1ea1i TP.HCM"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i b\u01b0\u1edbc v\u00e0o n\u0103m 2026 v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng thay \u0111\u1ed5i ph\u00e1p l\u00fd l\u1edbn nh\u1ea5t trong h\u01a1n m\u1ed9t th\u1eadp k\u1ef7. <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-99-2025-tt-btc-46529.htm\" target=\"_blank\" rel=\"noopener\">\u901a\u51fd 99\/2025\/TT-BTC<\/a><\/span><\/strong> thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC t\u1eeb 01\/01\/2026. Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n t\u1eeb 16\/01\/2026. <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c108\/2025\/QH15\u53f7<\/a> <\/span><\/strong>c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, k\u00e9o theo <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\">\u7b2c252\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong> v\u00e0 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. Lu\u1eadt m\u1edbi ph\u00e2n nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1ee9c \u0111\u1ed9 v\u00e0 l\u1ecbch s\u1eed tu\u00e2n th\u1ee7, ngh\u0129a l\u00e0 m\u1ed7i l\u1ea7n n\u1ed9p ch\u1eadm hay khai b\u1ed5 sung \u0111\u1ec1u \u0111\u1ec3 l\u1ea1i d\u1ea5u v\u1ebft trong h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1i gi\u00e1 c\u1ee7a sai s\u00f3t \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng con s\u1ed1 c\u1ee5 th\u1ec3. H\u00f3a \u0111\u01a1n mua v\u00e0o t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT theo Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, \u0111\u1ed3ng th\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP. Ti\u1ec1n thu\u1ebf n\u1ed9p ch\u1eadm ch\u1ecbu m\u1ee9c 0,03%\/ng\u00e0y; n\u1ebfu c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n khai sai, doanh nghi\u1ec7p c\u00f2n b\u1ecb ph\u1ea1t 20% s\u1ed1 thu\u1ebf khai thi\u1ebfu. T\u1eeb g\u00f3c nh\u00ecn c\u1ee7a ng\u01b0\u1eddi l\u00e0m chuy\u00ean m\u00f4n, MAN &#8211; Master Accountant Network s\u1ebd c\u00f9ng b\u1ea1n l\u00e0m r\u00f5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i c\u1ea7n l\u00e0m g\u00ec, \u0111\u01a1n v\u1ecb n\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 r\u1ee7i ro n\u00e0o ph\u1ea3i ch\u1eb7n tr\u01b0\u1edbc.<\/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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\/zh\/ke-toan-thue-tron-goi\/#Ke_toan_thue_tron_goi_la_gi_va_vi_sao_nam_2026_doanh_nghiep_khong_the_lam_tam\" >K\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i l\u00e0 g\u00ec v\u00e0 v\u00ec sao n\u0103m 2026 doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 l\u00e0m t\u1ea1m?<\/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\/zh\/ke-toan-thue-tron-goi\/#Nam_2026_ke_toan_thue_phai_xu_ly_nhung_thay_doi_phap_ly_nao\" >N\u0103m 2026, k\u1ebf to\u00e1n thu\u1ebf ph\u1ea3i x\u1eed l\u00fd nh\u1eefng thay \u0111\u1ed5i ph\u00e1p l\u00fd n\u00e0o?<\/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\/zh\/ke-toan-thue-tron-goi\/#Pham_vi_cong_viec_cua_ke_toan_thue_tron_goi_gom_nhung_gi\" >Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i g\u1ed3m nh\u1eefng g\u00ec?<\/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\/zh\/ke-toan-thue-tron-goi\/#Don_vi_cung_cap_ke_toan_thue_tron_goi_phai_dap_ung_dieu_kien_gi\" >\u0110\u01a1n v\u1ecb cung c\u1ea5p k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n g\u00ec?<\/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\/zh\/ke-toan-thue-tron-goi\/#6_tieu_chi_chon_don_vi_cung_cap_ke_toan_thue_tron_goi\" >6 ti\u00eau ch\u00ed ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-thue-tron-goi\/#Ke_toan_thue_tron_goi_tai_MAN_Quy_trinh_chi_phi_va_ket_qua_thuc_te\" >K\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i t\u1ea1i MAN: Quy tr\u00ecnh, chi ph\u00ed v\u00e0 k\u1ebft qu\u1ea3 th\u1ef1c t\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-thue-tron-goi\/#Quy_trinh_5_buoc\" >Quy tr\u00ecnh 5 b\u01b0\u1edbc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-thue-tron-goi\/#Bang_gia_tham_khao_ke_toan_thue_tron_goi\" >B\u1ea3ng gi\u00e1 tham kh\u1ea3o k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-thue-tron-goi\/#Case_study_Chuyen_doi_Thong_tu_99_ma_khong_bi_truy_thu\" >Case study: Chuy\u1ec3n \u0111\u1ed5i Th\u00f4ng t\u01b0 99 m\u00e0 kh\u00f4ng b\u1ecb truy thu<\/a><\/li><\/ul><\/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\/zh\/ke-toan-thue-tron-goi\/#Nhan_dinh_chuyen_gia_5_rui_ro_khi_thue_ke_toan_thue_tron_goi_va_cach_xu_ly\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: 5 r\u1ee7i ro khi thu\u00ea k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i v\u00e0 c\u00e1ch x\u1eed l\u00fd<\/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\/zh\/ke-toan-thue-tron-goi\/#Nghi_rang_thue_dich_vu_la_chuyen_luon_trach_nhiem\" >Ngh\u0129 r\u1eb1ng thu\u00ea d\u1ecbch v\u1ee5 l\u00e0 chuy\u1ec3n lu\u00f4n tr\u00e1ch nhi\u1ec7m<\/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\/zh\/ke-toan-thue-tron-goi\/#Hoa_don_dau_vao_tu_doanh_nghiep_%E2%80%9Cbien_mat%E2%80%9D\" >H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o t\u1eeb doanh nghi\u1ec7p \u201cbi\u1ebfn m\u1ea5t\u201d<\/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\/zh\/ke-toan-thue-tron-goi\/#Goi_gia_re_bo_sot_thue_nha_thau\" >G\u00f3i gi\u00e1 r\u1ebb b\u1ecf s\u00f3t 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-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-thue-tron-goi\/#Sai_sot_lap_lai_ha_diem_tuan_thu_cua_doanh_nghiep\" >Sai s\u00f3t l\u1eb7p l\u1ea1i h\u1ea1 \u0111i\u1ec3m tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-thue-tron-goi\/#Chung_tu_goc_ket_o_ben_dich_vu_khi_cham_dut_hop_dong\" >Ch\u1ee9ng t\u1eeb g\u1ed1c k\u1eb9t \u1edf b\u00ean d\u1ecbch v\u1ee5 khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-thue-tron-goi\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-thue-tron-goi\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-thue-tron-goi\/#Cau_hoi_thuong_gap_ve_ke_toan_thue_tron_goi\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-thue-tron-goi\/#Doanh_nghiep_co_bat_buoc_phai_thue_ke_toan_thue_tron_goi_khong\" >Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i 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\/zh\/ke-toan-thue-tron-goi\/#Neu_don_vi_ke_toan_thue_tron_goi_lam_sai_ai_nop_tien_phat\" >N\u1ebfu \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i l\u00e0m sai, ai n\u1ed9p ti\u1ec1n ph\u1ea1t?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-thue-tron-goi\/#Chi_phi_ke_toan_thue_tron_goi_duoc_tinh_theo_tieu_chi_nao\" >Chi ph\u00ed k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i \u0111\u01b0\u1ee3c t\u00ednh theo ti\u00eau ch\u00ed n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-thue-tron-goi\/#Chuyen_tu_don_vi_cu_sang_ke_toan_thue_tron_goi_moi_can_chuan_bi_gi\" >Chuy\u1ec3n t\u1eeb \u0111\u01a1n v\u1ecb c\u0169 sang k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i m\u1edbi c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_thue_tron_goi_la_gi_va_vi_sao_nam_2026_doanh_nghiep_khong_the_lam_tam\"><\/span><b>K\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i l\u00e0 g\u00ec v\u00e0 v\u00ec sao n\u0103m 2026 doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 l\u00e0m t\u1ea1m?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e3y h\u00ecnh dung m\u1ed9t t\u00ecnh hu\u1ed1ng MAN g\u1eb7p r\u1ea5t th\u01b0\u1eddng xuy\u00ean: m\u1ed9t c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i v\u1eadt t\u01b0 x\u00e2y d\u1ef1ng nh\u1eadn th\u00f4ng b\u00e1o gi\u1ea3i tr\u00ecnh t\u1eeb c\u01a1 quan thu\u1ebf. K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ngh\u1ec9 vi\u1ec7c gi\u1eefa n\u0103m, ng\u01b0\u1eddi thay th\u1ebf ch\u1ec9 k\u1ecbp n\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n. Khi r\u00e0 l\u1ea1i, ch\u00fang t\u00f4i ph\u00e1t hi\u1ec7n 14 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o tr\u00ean 5 tri\u1ec7u \u0111\u1ed3ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t nh\u01b0ng v\u1eabn k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 \u0111\u01b0a v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. S\u1ed1 thu\u1ebf c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i l\u00e0 h\u01a1n 180 tri\u1ec7u \u0111\u1ed3ng, ch\u01b0a t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u chuy\u1ec7n n\u00e0y kh\u00f4ng hi\u1ebfm. Ph\u1ea7n l\u1edbn doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf kh\u00f4ng thi\u1ebfu ng\u01b0\u1eddi l\u00e0m s\u1ed5, m\u00e0 thi\u1ebfu ng\u01b0\u1eddi hi\u1ec3u lu\u1eadt \u0111\u1ee7 s\u00e2u \u0111\u1ec3 ch\u1eb7n sai s\u00f3t t\u1eeb \u0111\u1ea7u. \u0110\u00f3 l\u00e0 kho\u1ea3ng tr\u1ed1ng m\u00e0 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i l\u1ea5p v\u00e0o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec3u \u0111\u01a1n gi\u1ea3n, k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i l\u00e0 vi\u1ec7c doanh nghi\u1ec7p thu\u00ea m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf thay cho m\u00ecnh. Theo Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c thu\u00ea doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 \u0111\u1ec3 l\u00e0m k\u1ebf to\u00e1n ho\u1eb7c k\u1ebf to\u00e1n tr\u01b0\u1edfng. \u1ede g\u00f3c \u0111\u1ed9 thu\u1ebf, vi\u1ec7c thay m\u1eb7t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai, n\u1ed9p, quy\u1ebft to\u00e1n do \u0111\u1ea1i l\u00fd thu\u1ebf \u0111\u1ea3m nh\u1eadn theo ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026 l\u00e0 n\u0103m chuy\u1ec3n giao l\u1edbn nh\u1ea5t c\u1ee7a h\u1ec7 th\u1ed1ng thu\u1ebf &#8211; k\u1ebf to\u00e1n trong h\u01a1n m\u1ed9t th\u1eadp k\u1ef7. Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi, lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi v\u00e0 ngh\u1ecb \u0111\u1ecbnh thu\u1ebf TNDN m\u1edbi c\u00f9ng \u00e1p d\u1ee5ng. Sai m\u1ed9t chi ti\u1ebft nh\u1ecf \u1edf th\u1eddi \u0111i\u1ec3m n\u00e0y c\u00f3 th\u1ec3 k\u00e9o theo truy thu, ph\u1ea1t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p k\u00e9o d\u00e0i nhi\u1ec1u k\u1ef3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nam_2026_ke_toan_thue_phai_xu_ly_nhung_thay_doi_phap_ly_nao\"><\/span><b>N\u0103m 2026, k\u1ebf to\u00e1n thu\u1ebf ph\u1ea3i x\u1eed l\u00fd nh\u1eefng thay \u0111\u1ed5i ph\u00e1p l\u00fd n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10657\" aria-describedby=\"caption-attachment-10657\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10657\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-toan-thue-phai-xu-ly-nhung-thay-doi-phap-ly-nao-trong-nam-2026.jpg\" alt=\"K\u1ebf to\u00e1n thu\u1ebf ph\u1ea3i x\u1eed l\u00fd nh\u1eefng thay \u0111\u1ed5i ph\u00e1p l\u00fd n\u00e0o trong n\u0103m 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-toan-thue-phai-xu-ly-nhung-thay-doi-phap-ly-nao-trong-nam-2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-toan-thue-phai-xu-ly-nhung-thay-doi-phap-ly-nao-trong-nam-2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-toan-thue-phai-xu-ly-nhung-thay-doi-phap-ly-nao-trong-nam-2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-toan-thue-phai-xu-ly-nhung-thay-doi-phap-ly-nao-trong-nam-2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-toan-thue-phai-xu-ly-nhung-thay-doi-phap-ly-nao-trong-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10657\" class=\"wp-caption-text\">K\u1ebf to\u00e1n thu\u1ebf ph\u1ea3i x\u1eed l\u00fd nh\u1eefng thay \u0111\u1ed5i ph\u00e1p l\u00fd n\u00e0o trong n\u0103m 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb 01\/01\/2026 \u0111\u1ebfn nay, doanh nghi\u1ec7p \u0111\u00e3 ph\u1ea3i \u00e1p d\u1ee5ng \u00edt nh\u1ea5t b\u1ed1n l\u1edbp thay \u0111\u1ed5i c\u00f9ng l\u00fac. \u0110\u00e2y l\u00e0 l\u00fd do k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i kh\u00f4ng c\u00f2n l\u00e0 \u201cd\u1ecbch v\u1ee5 k\u00ea khai v\u00e0 n\u1ed9p t\u1edd khai\u201d, m\u00e0 l\u00e0 d\u1ecbch v\u1ee5 qu\u1ea3n tr\u1ecb tu\u00e2n th\u1ee7.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Thay \u0111\u1ed5i\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6587\u6863<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6709\u6548\u6027<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u901a\u51fd 99\/2025\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01\/01\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC; \u0111\u1ed5i h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, m\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt s\u1ed1 108\/2025\/QH15<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01\/7\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thay th\u1ebf Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14; qu\u1ea3n l\u00fd theo m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7, r\u1ee7i ro<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd thu\u1ebf, h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01\/7\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u1ee7 t\u1ee5c khai, n\u1ed9p, ho\u00e0n thu\u1ebf; h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">X\u1eed ph\u1ea1t vi ph\u1ea1m thu\u1ebf, h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">16\/01\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh m\u1ee9c ph\u1ea1t nhi\u1ec1u h\u00e0nh vi v\u1ec1 h\u00f3a \u0111\u01a1n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec sao \u0111i\u1ec1u n\u00e0y quan tr\u1ecdng? V\u00ec sai s\u00f3t trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp th\u01b0\u1eddng kh\u00f4ng n\u1eb1m \u1edf con s\u1ed1, m\u00e0 n\u1eb1m \u1edf vi\u1ec7c \u00e1p sai v\u0103n b\u1ea3n cho sai k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982<\/b><span style=\"font-weight: 400;\">: Ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nay th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, v\u0103n b\u1ea3n \u0111\u00e3 thay th\u1ebf Th\u00f4ng t\u01b0 103\/2014\/TT-BTC. K\u1ebf to\u00e1n v\u1eabn vi\u1ec7n d\u1eabn v\u0103n b\u1ea3n c\u0169 s\u1ebd l\u1eadp h\u1ed3 s\u01a1 sai m\u1eabu, sai c\u0103n c\u1ee9.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u8ba4\u4e3a\uff1a<\/b><span style=\"font-weight: 400;\"> T\u1eeb 12\/10\/2026, doanh nghi\u1ec7p \u0111\u00e3 x\u00e1c th\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf tr\u00ean Meta s\u1ebd kh\u00f4ng c\u00f2n b\u1ecb t\u00ednh VAT 10% tr\u00ean h\u00f3a \u0111\u01a1n qu\u1ea3ng c\u00e1o nh\u01b0ng ph\u1ea3i t\u1ef1 k\u00ea khai, n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u. Nhi\u1ec1u k\u1ebf to\u00e1n hi\u1ec3u nh\u1ea7m \u201ch\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 VAT l\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf\u201d. Chi ti\u1ebft, b\u1ea1n c\u00f3 th\u1ec3 xem ph\u00e2n t\u00edch v\u1ec1 vi\u1ec7c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/meta-thay-doi-chinh-sach-tinh-thue\/\"> Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> m\u00e0 MAN \u0111\u00e3 c\u1eadp nh\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, d\u1ef1 \u00e1n Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh b\u00e0y t\u1ea1i Qu\u1ed1c h\u1ed9i chi\u1ec1u 17\/10\/2026, \u0111\u1ec1 xu\u1ea5t c\u1eaft gi\u1ea3m 100% \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 chuy\u1ec3n sang h\u1eadu ki\u1ec3m. D\u1ef1 \u00e1n ch\u01b0a \u0111\u01b0\u1ee3c th\u00f4ng qua t\u1ea1i th\u1eddi \u0111i\u1ec3m vi\u1ebft b\u00e0i. N\u1ebfu \u0111\u01b0\u1ee3c th\u00f4ng qua, vi\u1ec7c s\u00e0ng l\u1ecdc \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i s\u1ebd chuy\u1ec3n g\u1ea7n nh\u01b0 ho\u00e0n to\u00e0n sang ph\u00eda doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_cong_viec_cua_ke_toan_thue_tron_goi_gom_nhung_gi\"><\/span><b>Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i g\u1ed3m nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10656\" aria-describedby=\"caption-attachment-10656\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10656\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Pham-vi-cong-viec-cua-ke-toan-thue-tron-goi-gom-nhung-gi.jpg\" alt=\"Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i g\u1ed3m nh\u1eefng g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Pham-vi-cong-viec-cua-ke-toan-thue-tron-goi-gom-nhung-gi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Pham-vi-cong-viec-cua-ke-toan-thue-tron-goi-gom-nhung-gi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Pham-vi-cong-viec-cua-ke-toan-thue-tron-goi-gom-nhung-gi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Pham-vi-cong-viec-cua-ke-toan-thue-tron-goi-gom-nhung-gi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Pham-vi-cong-viec-cua-ke-toan-thue-tron-goi-gom-nhung-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10656\" class=\"wp-caption-text\">Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i g\u1ed3m nh\u1eefng g\u00ec<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t h\u1ee3p \u0111\u1ed3ng k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i \u0111\u1ea7y \u0111\u1ee7 c\u1ea7n bao tr\u00f9m ba m\u1ea3ng: k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n. Thi\u1ebfu m\u1ed9t m\u1ea3ng, r\u1ee7i ro s\u1ebd d\u1ed3n v\u00e0o m\u1ea3ng c\u00f2n l\u1ea1i. MAN chia ph\u1ea1m vi theo chu k\u1ef3 \u0111\u1ec3 doanh nghi\u1ec7p d\u1ec5 ki\u1ec3m so\u00e1t:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>\u00a0<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Chu k\u1ef3<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4efb\u52a1<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6cd5\u5f8b\u4f9d\u636e<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6bcf\u6708<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra; \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t; h\u1ea1ch to\u00e1n, ghi s\u1ed5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 48\/2024\/QH15; Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP; Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u00e0ng th\u00e1ng\/qu\u00fd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u1eadp, n\u1ed9p t\u1edd khai thu\u1ebf GTGT, thu\u1ebf TNCN kh\u1ea5u tr\u1eeb; khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i n\u1ebfu ph\u00e1t sinh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15; Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5b63\u520a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ea1m t\u00ednh thu\u1ebf TNDN; b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh ph\u1ea3i n\u1ed9p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15; Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Cu\u1ed1i n\u0103m<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh; quy\u1ebft to\u00e1n thu\u1ebf TNDN, TNCN; kh\u00f3a s\u1ed5, in v\u00e0 l\u01b0u tr\u1eef s\u1ed5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC; Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ph\u00e1t sinh\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3i tr\u00ecnh, l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf; h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf; \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf h\u00f3a \u0111\u01a1n sai s\u00f3t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP; Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch v\u1edbi nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i, ph\u1ea1m vi k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i ph\u1ea3i g\u1ed3m th\u00eam thu\u1ebf nh\u00e0 th\u1ea7u. \u0110\u00e2y l\u00e0 m\u1ea3ng hay b\u1ecb b\u1ecf s\u00f3t nh\u1ea5t \u1edf c\u00e1c g\u00f3i gi\u00e1 r\u1ebb. B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-tinh-thue-nha-thau-nuoc-ngoai\/\"> \u5982\u4f55\u8ba1\u7b97\u5916\u56fd\u627f\u5305\u5546\u7684\u7a0e\u6b3e<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 t\u1ef1 ki\u1ec3m tra h\u1ee3p \u0111\u1ed3ng c\u1ee7a m\u00ecnh \u0111\u00e3 c\u00f3 ngh\u0129a v\u1ee5 n\u00e0y hay ch\u01b0a.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p mu\u1ed1n giao to\u00e0n b\u1ed9 chu tr\u00ecnh tr\u00ean cho m\u1ed9t \u0111\u1ea7u m\u1ed1i,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-thue-tron-goi\/\"> \u5168\u5957\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 l\u1ef1a ch\u1ecdn ph\u00f9 h\u1ee3p. N\u1ebfu \u0111\u00e3 c\u00f3 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ch\u1ec9 c\u1ea7n ng\u01b0\u1eddi r\u00e0 so\u00e1t, x\u1eed l\u00fd t\u00ecnh hu\u1ed1ng kh\u00f3, g\u00f3i t\u01b0 v\u1ea5n s\u1ebd ti\u1ebft ki\u1ec7m h\u01a1n<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Don_vi_cung_cap_ke_toan_thue_tron_goi_phai_dap_ung_dieu_kien_gi\"><\/span><b>\u0110\u01a1n v\u1ecb cung c\u1ea5p k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, kh\u00f4ng ph\u1ea3i ai \u201cl\u00e0m s\u1ed5 gi\u1ecfi\u201d c\u0169ng \u0111\u01b0\u1ee3c cung c\u1ea5p k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i. C\u1ee5 th\u1ec3:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Lo\u1ea1i \u0111\u01a1n v\u1ecb<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec1u ki\u1ec7n ch\u00ednh<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u01b0\u1ee3c l\u00e0m g\u00ec<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p; ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 c\u00f3 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean ho\u1eb7c ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 (Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13, Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi s\u1ed5, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng cho m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u1ea1i l\u00fd thu\u1ebf (t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1ea5y\u00a0 x\u00e1c nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf; nh\u00e2n vi\u00ean c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd thu\u1ebf, khai, n\u1ed9p, quy\u1ebft to\u00e1n, ho\u00e0n thu\u1ebf thay ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; l\u00e0m k\u1ebf to\u00e1n cho doanh nghi\u1ec7p si\u00eau nh\u1ecf, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kinh doanh khi c\u00f3 \u00edt nh\u1ea5t m\u1ed9t ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean (Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec sao c\u1ea7n ph\u00e2n bi\u1ec7t v\u00e0 l\u00e0m r\u00f5 ch\u1ee9c n\u0103ng c\u1ee7a 2 \u0111\u01a1n v\u1ecb? M\u1ed9t \u0111\u1ea1i l\u00fd thu\u1ebf nh\u1eadn l\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p nh\u1ecf l\u00e0 v\u01b0\u1ee3t ph\u1ea1m vi. Khi c\u00f3 tranh ch\u1ea5p, h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 b\u1ecb xem x\u00e9t v\u1ec1 t\u00ednh h\u1ee3p ph\u00e1p, v\u00e0 doanh nghi\u1ec7p m\u1ea5t ch\u1ed7 d\u1ef1a \u0111\u1ec3 y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"6_tieu_chi_chon_don_vi_cung_cap_ke_toan_thue_tron_goi\"><\/span><b>6 ti\u00eau ch\u00ed ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">6 ti\u00eau ch\u00ed gi\u00fap doanh nghi\u1ec7p ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i uy t\u00edn v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tra c\u1ee9u t\u01b0 c\u00e1ch ph\u00e1p l\u00fd: Danh s\u00e1ch doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng khai; danh s\u00e1ch \u0111\u1ea1i l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u00f4ng khai. Kh\u00f4ng c\u00f3 t\u00ean, d\u1eebng l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ecfi t\u00ean ng\u01b0\u1eddi k\u00fd v\u00e0 s\u1ed1 ch\u1ee9ng ch\u1ec9: Ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m chuy\u00ean m\u00f4n ph\u1ea3i l\u00e0 ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9, kh\u00f4ng ph\u1ea3i nh\u00e2n vi\u00ean m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi c\u00f4ng vi\u1ec7c th\u1ecfa thu\u1eadn minh b\u1ea1ch b\u1eb1ng v\u0103n b\u1ea3n: H\u1ee3p \u0111\u1ed3ng ph\u1ea3i li\u1ec7t k\u00ea t\u1eebng lo\u1ea1i t\u1edd khai, c\u00f3 hay kh\u00f4ng thu\u1ebf nh\u00e0 th\u1ea7u, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u kho\u1ea3n tr\u00e1ch nhi\u1ec7m: Ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh do l\u1ed7i b\u00ean d\u1ecbch v\u1ee5 ai ch\u1ecbu? M\u1ee9c b\u1ed3i ho\u00e0n t\u1ed1i \u0111a bao nhi\u00eau?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3: T\u1ed1i thi\u1ec3u m\u1ed7i qu\u00fd m\u1ed9t b\u1ea3n t\u00f3m t\u1eaft ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 c\u00e1c \u0111i\u1ec3m r\u1ee7i ro.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra kinh nghi\u1ec7m th\u1ef1c t\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Danh s\u00e1ch ti\u00eau ch\u00ed chi ti\u1ebft h\u01a1n, k\u00e8m c\u00e1c c\u00e2u h\u1ecfi n\u00ean \u0111\u1eb7t tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh, MAN \u0111\u00e3 t\u1ed5ng h\u1ee3p trong b\u00e0i v\u1ec1<\/span><a href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-ty-dich-vu-ke-toan-thue-uy-tin\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\"> Top 15 c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf uy t\u00edn<\/span><\/strong>.<\/span><\/a><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_thue_tron_goi_tai_MAN_Quy_trinh_chi_phi_va_ket_qua_thuc_te\"><\/span><b>K\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i t\u1ea1i MAN: Quy tr\u00ecnh, chi ph\u00ed v\u00e0 k\u1ebft qu\u1ea3 th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network \u0111\u01b0\u1ee3c d\u1eabn d\u1eaft b\u1edfi \u00f4ng L\u00ea Ho\u00e0ng Tuy\u00ean, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n v\u00e0 thu\u1ebf. \u0110i\u1ec1u \u0111\u00f3 \u0111\u1ecbnh h\u00ecnh c\u00e1ch ch\u00fang t\u00f4i l\u00e0m k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i: nh\u00ecn s\u1ed5 s\u00e1ch b\u1eb1ng con m\u1eaft c\u1ee7a ng\u01b0\u1eddi s\u1ebd ki\u1ec3m tra, ch\u1ee9 kh\u00f4ng ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi l\u1eadp ra n\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_5_buoc\"><\/span><b>Quy tr\u00ecnh 5 b\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 quy tr\u00ecnh ch\u00fang t\u00f4i tri\u1ec3n khai d\u1ecbch v\u1ee5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea3o s\u00e1t v\u00e0 r\u00e0 so\u00e1t \u0111\u1ea7u v\u00e0o: Ki\u1ec3m tra s\u1ed5 s\u00e1ch, t\u1edd khai c\u1ee7a t\u1ed1i thi\u1ec3u hai k\u1ef3 g\u1ea7n nh\u1ea5t; l\u1eadp danh s\u00e1ch \u0111i\u1ec3m r\u1ee7i ro theo m\u1ee9c \u0111\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd h\u1ee3p \u0111\u1ed3ng c\u00f3 ph\u1ea1m vi v\u00e0 tr\u00e1ch nhi\u1ec7m r\u00f5 r\u00e0ng: Li\u1ec7t k\u00ea t\u1eebng \u0111\u1ea7u vi\u1ec7c, th\u1eddi h\u1ea1n g\u1eedi ch\u1ee9ng t\u1eeb, m\u1ee9c b\u1ed3i ho\u00e0n khi sai s\u00f3t do MAN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1eadn h\u00e0nh \u0111\u1ecbnh k\u1ef3: Ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi k\u00ea khai; h\u1ea1ch to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC; k\u00ea khai chu\u1ea9n v\u00e0 n\u1ed9p \u0111\u00fang h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o v\u00e0 c\u1ea3nh b\u00e1o: G\u1eedi doanh nghi\u1ec7p b\u1ea3n t\u00f3m t\u1eaft ngh\u0129a v\u1ee5 thu\u1ebf, k\u00e8m c\u1ea3nh b\u00e1o khi c\u00f3 v\u0103n b\u1ea3n m\u1edbi \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n v\u00e0 \u0111\u1ed3ng h\u00e0nh khi ki\u1ec3m tra: L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n n\u0103m; \u0111\u1ea1i di\u1ec7n gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_tham_khao_ke_toan_thue_tron_goi\"><\/span><b>B\u1ea3ng gi\u00e1 tham kh\u1ea3o k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u7684\u8d39\u7528\u5e76\u975e\u5bf9\u6240\u6709\u4f01\u4e1a\u90fd\u662f\u56fa\u5b9a\u7684\uff0c\u800c\u662f\u6839\u636e\u6587\u4ef6\u6570\u91cf\u3001\u884c\u4e1a\u3001\u8fd0\u8425\u590d\u6742\u7a0b\u5ea6\u548c\u652f\u6301\u8303\u56f4\u6765\u786e\u5b9a\u7684\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u5f71\u54cd\u670d\u52a1\u6210\u672c\u7684\u56e0\u7d20\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d1\u7968\/\u6536\u636e\u6570\u91cf\uff1a\u6bcf\u6708\u8fdb\u9879\u548c\u51fa\u9879\u53d1\u7968\u7684\u6570\u91cf\u662f\u6700\u5927\u7684\u51b3\u5b9a\u56e0\u7d20\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5458\u5de5\u4eba\u6570\uff1a\u5f71\u54cd\u5de5\u8d44\u8ba1\u7b97\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5546\u4e1a\u9886\u57df\uff1a\u4e13\u4e1a\u5316\u9886\u57df\uff08\u5efa\u7b51\u4e1a\u3001\u5236\u9020\u4e1a\u3001\u8fdb\u51fa\u53e3\u4e1a\uff09\u7684\u8fd0\u8425\u66f4\u4e3a\u590d\u6742\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ea4\u6613\u590d\u6742\u7a0b\u5ea6\uff1a\u6d89\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u3001\u5916\u56fd\u6295\u8d44\u548c\u5927\u578b\u56fa\u5b9a\u8d44\u4ea7\u4ea4\u6613\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u524d\u4f1a\u8ba1\u72b6\u51b5\uff1a\u8fd9\u662f\u4e00\u5bb6\u65b0\u4f01\u4e1a\uff0c\u8fd8\u662f\u4e00\u5bb6\u9700\u8981\u5ba1\u6838\u5e76\u5b8c\u5584\u5f80\u5e74\u4f1a\u8ba1\u8bb0\u5f55\u7684\u4f01\u4e1a\uff1f<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4fbf\u4e8e\u7406\u89e3\uff0c\u60a8\u53ef\u4ee5\u53c2\u8003\u4ee5\u4e0b\u6210\u672c\u5206\u7c7b\u8868\uff1a<\/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 gi\u00e1 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5ba2\u6237\u7fa4<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb\/th\u00e1ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c ph\u00ed d\u1ef1 ki\u1ebfn (VND\/th\u00e1ng)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u542f\u52a8\u5305<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1 &#8211; 5 h\u00f3a \u0111\u01a1n\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.500.000 &#8211; 2.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6807\u51c6\u5957\u9910<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6 &#8211; 25 h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.500.000 &#8211; 3.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e13\u4e1a\u5957\u9910<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">26 &#8211; 60 h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3.500.000 &#8211; 5.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5957\u9910<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d85\u8fc760\u5f20\u53d1\u7968<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf, b\u00e1o gi\u00e1 chi ti\u1ebft<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0<\/b><span style=\"font-weight: 400;\">\u4ee5\u4e0a\u4ef7\u683c\u4ec5\u4f9b\u53c2\u8003\uff0c\u4e0d\u542b\u7a0e\uff0c\u5b9e\u9645\u4ef7\u683c\u53ef\u80fd\u56e0\u884c\u4e1a\u3001\u4ea7\u54c1\u6570\u91cf\u53ca\u4ea4\u6613\u590d\u6742\u7a0b\u5ea6\u800c\u6709\u6240\u8c03\u6574\u3002\u7acb\u5373\u8054\u7cfbMAN\uff0c\u83b7\u53d6\u514d\u8d39\u54a8\u8be2\u53ca\u6700\u51c6\u786e\u62a5\u4ef7\uff01\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_Chuyen_doi_Thong_tu_99_ma_khong_bi_truy_thu\"><\/span><b>Case study: Chuy\u1ec3n \u0111\u1ed5i Th\u00f4ng t\u01b0 99 m\u00e0 kh\u00f4ng b\u1ecb truy thu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>B\u1ed1i c\u1ea3nh.<\/b><span style=\"font-weight: 400;\"> M\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t &#8211; th\u01b0\u01a1ng m\u1ea1i quy m\u00f4 v\u1eeba, k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 1 &#8211; 2 ng\u01b0\u1eddi ki\u00eam nhi\u1ec7m. \u0110\u1ea7u n\u0103m 2026, h\u1ecd v\u1eabn h\u1ea1ch to\u00e1n m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 theo h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1ec7ch th\u1eddi \u0111i\u1ec3m \u1edf m\u1ed9t s\u1ed1 giao d\u1ecbch b\u00e1n h\u00e0ng, v\u00e0 c\u00f3 kho\u1ea3n chi thi\u1ebfu ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1ch MAN x\u1eed l\u00fd: <\/b><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed5 s\u00e1ch hai k\u1ef3 g\u1ea7n nh\u1ea5t; \u0111i\u1ec1u ch\u1ec9nh h\u1ea1ch to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC; chu\u1ea9n h\u00f3a l\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n; b\u1ed5 sung ch\u1ee9ng t\u1eeb cho kho\u1ea3n chi c\u00f2n thi\u1ebfu c\u0103n c\u1ee9; sau \u0111\u00f3 chuy\u1ec3n sang g\u00f3i k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7ed3\u679c\uff1a <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi c\u00f3 \u0111\u1ee3t ki\u1ec3m tra, tr\u00e1nh nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ec sao t\u1ef1 ph\u00e1t hi\u1ec7n s\u1edbm r\u1ebb h\u01a1n nhi\u1ec1u?<\/b><span style=\"font-weight: 400;\"> Gi\u1ea3 s\u1eed khai thi\u1ebfu 100 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf v\u00e0 b\u1ecb ph\u00e1t hi\u1ec7n sau 200 ng\u00e0y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p: 100.000.000 \u00d7 0,03% \u00d7 200 ng\u00e0y = 6.000.000 \u0111\u1ed3ng (m\u1ee9c 0,03%\/ng\u00e0y theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu do c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n khi ki\u1ec3m tra: c\u1ed9ng th\u00eam ti\u1ec1n ph\u1ea1t khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf 20% s\u1ed1 thu\u1ebf khai thi\u1ebfu theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, t\u1ee9c 20.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p t\u1ef1 khai b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra: th\u00f4ng th\u01b0\u1eddng ch\u1ec9 ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3ng ch\u00eanh 20 tri\u1ec7u \u0111\u1ed3ng \u0111\u00f3, nh\u00e2n l\u00ean nhi\u1ec1u k\u1ef3, ch\u00ednh l\u00e0 gi\u00e1 tr\u1ecb th\u1eadt c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i l\u00e0m \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u. N\u1ebfu b\u1ea1n \u0111\u00e3 c\u00f3 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ch\u1ec9 c\u1ea7n chuy\u00ean gia r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3, h\u00e3y c\u00e2n nh\u1eafc<\/span><a href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-tu-van-ke-toan-thue\/\"> <span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf<\/span><\/a><span style=\"font-weight: 400;\"> thay v\u00ec thu\u00ea tr\u1ecdn g\u00f3i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_5_rui_ro_khi_thue_ke_toan_thue_tron_goi_va_cach_xu_ly\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: 5 r\u1ee7i ro khi thu\u00ea k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i v\u00e0 c\u00e1ch x\u1eed l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb g\u00f3c nh\u00ecn c\u1ee7a ng\u01b0\u1eddi \u0111\u00e3 ng\u1ed3i \u1edf c\u1ea3 hai ph\u00eda, l\u1eadp b\u00e1o c\u00e1o v\u00e0 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o, ch\u00fang t\u00f4i th\u1ea5y ph\u1ea7n l\u1edbn r\u1ee7i ro kh\u00f4ng \u0111\u1ebfn t\u1eeb gian l\u1eadn. R\u1ee7i ro \u0111\u1ebfn t\u1eeb nh\u1eefng kho\u1ea3ng tr\u1ed1ng m\u00e0 c\u1ea3 doanh nghi\u1ec7p l\u1eabn \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 \u0111\u1ec1u ngh\u0129 \u201cb\u00ean kia lo\u201d.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_rang_thue_dich_vu_la_chuyen_luon_trach_nhiem\"><\/span><b>Ngh\u0129 r\u1eb1ng thu\u00ea d\u1ecbch v\u1ee5 l\u00e0 chuy\u1ec3n lu\u00f4n tr\u00e1ch nhi\u1ec7m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>Th\u1ef1c t\u1ebf:<\/b><span style=\"font-weight: 400;\"> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn l\u00e0 ch\u1ee7 th\u1ec3 ch\u1ecbu ngh\u0129a v\u1ee5 tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf. Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP c\u00f3 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n khai, n\u1ed9p thu\u1ebf thay, nh\u01b0ng s\u1ed1 thu\u1ebf thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p v\u1eabn do doanh nghi\u1ec7p n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> Ghi r\u00f5 trong h\u1ee3p \u0111\u1ed3ng ai ch\u1ecbu ti\u1ec1n ph\u1ea1t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh do l\u1ed7i c\u1ee7a b\u00ean d\u1ecbch v\u1ee5, m\u1ee9c b\u1ed3i ho\u00e0n t\u1ed1i \u0111a, th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o sai s\u00f3t. Kh\u00f4ng c\u00f3 \u0111i\u1ec1u kho\u1ea3n n\u00e0y, \u0111\u1eebng k\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_dau_vao_tu_doanh_nghiep_%E2%80%9Cbien_mat%E2%80%9D\"><\/span><b>H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o t\u1eeb doanh nghi\u1ec7p \u201cbi\u1ebfn m\u1ea5t\u201d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>Th\u1ef1c t\u1ebf:<\/b><span style=\"font-weight: 400;\"> \u0110\u01a1n v\u1ecb d\u1ecbch v\u1ee5 ch\u1ec9 nh\u1eadp li\u1ec7u s\u1ebd kh\u00f4ng tra c\u1ee9u t\u00ecnh tr\u1ea1ng m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a nh\u00e0 cung c\u1ea5p. Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd, sau 120 ng\u00e0y k\u1ec3 t\u1eeb th\u00f4ng b\u00e1o m\u00e0 kh\u00f4ng kh\u00f4i ph\u1ee5c th\u00ec b\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf. H\u00f3a \u0111\u01a1n t\u1eeb nh\u1eefng \u0111\u01a1n v\u1ecb n\u00e0y l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb r\u00e0 so\u00e1t \u0111\u1ea7u ti\u00ean khi x\u00e9t kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> V\u1edbi giao d\u1ecbch l\u1edbn ho\u1eb7c nh\u00e0 cung c\u1ea5p m\u1edbi, k\u1ebf to\u00e1n thu\u1ebf c\u1ea7n tra c\u1ee9u t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng tr\u01b0\u1edbc khi thanh to\u00e1n, l\u01b0u l\u1ea1i k\u1ebft qu\u1ea3 tra c\u1ee9u c\u00f9ng h\u1ed3 s\u01a1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Goi_gia_re_bo_sot_thue_nha_thau\"><\/span><b>G\u00f3i gi\u00e1 r\u1ebb b\u1ecf s\u00f3t thu\u1ebf nh\u00e0 th\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>Th\u1ef1c t\u1ebf:<\/b><span style=\"font-weight: 400;\"> Qu\u1ea3ng c\u00e1o Meta, Google, ph\u1ea7n m\u1ec1m SaaS n\u01b0\u1edbc ngo\u00e0i, ph\u00ed b\u1ea3n quy\u1ec1n\u2026 \u0111\u1ec1u c\u00f3 th\u1ec3 ph\u00e1t sinh ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb, n\u1ed9p thay theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. C\u00e1c g\u00f3i t\u00ednh ph\u00ed theo s\u1ed1 h\u00f3a \u0111\u01a1n trong n\u01b0\u1edbc th\u01b0\u1eddng kh\u00f4ng \u201cnh\u00ecn th\u1ea5y\u201d nh\u1eefng kho\u1ea3n n\u00e0y v\u00ec ch\u00fang kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n GTGT Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> Y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i r\u00e0 so\u00e1t sao k\u00ea ng\u00e2n h\u00e0ng, kh\u00f4ng ch\u1ec9 r\u00e0 h\u00f3a \u0111\u01a1n. M\u1ecdi kho\u1ea3n thanh to\u00e1n ra n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_sot_lap_lai_ha_diem_tuan_thu_cua_doanh_nghiep\"><\/span><b>Sai s\u00f3t l\u1eb7p l\u1ea1i h\u1ea1 \u0111i\u1ec3m tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>Th\u1ef1c t\u1ebf:<\/b><span style=\"font-weight: 400;\"> Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 ph\u00e2n nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo ng\u00e0nh ngh\u1ec1, quy m\u00f4, m\u1ee9c \u0111\u1ed9 v\u00e0 l\u1ecbch s\u1eed tu\u00e2n th\u1ee7. Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p tu\u00e2n th\u1ee7 t\u1ed1t, r\u1ee7i ro th\u1ea5p t\u1eeb 01\/7\/2026. \u0110i\u1ec1u ng\u01b0\u1ee3c l\u1ea1i c\u0169ng \u0111\u00fang: n\u1ed9p ch\u1eadm, khai b\u1ed5 sung nhi\u1ec1u l\u1ea7n s\u1ebd \u0111\u1ea9y doanh nghi\u1ec7p v\u00e0o nh\u00f3m b\u1ecb gi\u00e1m s\u00e1t ch\u1eb7t h\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> \u0110\u00e1nh gi\u00e1 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i b\u1eb1ng s\u1ed1 l\u1ea7n khai b\u1ed5 sung v\u00e0 s\u1ed1 l\u1ea7n n\u1ed9p ch\u1eadm m\u1ed7i n\u0103m, kh\u00f4ng ch\u1ec9 b\u1eb1ng gi\u00e1. M\u1ee5c ti\u00eau n\u00ean \u0111\u1eb7t l\u00e0 0.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chung_tu_goc_ket_o_ben_dich_vu_khi_cham_dut_hop_dong\"><\/span><b>Ch\u1ee9ng t\u1eeb g\u1ed1c k\u1eb9t \u1edf b\u00ean d\u1ecbch v\u1ee5 khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>Th\u1ef1c t\u1ebf:<\/b><span style=\"font-weight: 400;\"> Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13 y\u00eau c\u1ea7u l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb d\u00f9ng \u0111\u1ec3 ghi s\u1ed5 v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed1i thi\u1ec3u 10 n\u0103m. Khi \u0111\u1ed5i \u0111\u01a1n v\u1ecb cung c\u1ea5p k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i, nhi\u1ec1u doanh nghi\u1ec7p m\u1edbi ph\u00e1t hi\u1ec7n s\u1ed5 in thi\u1ebfu, file d\u1eef li\u1ec7u ph\u1ea7n m\u1ec1m kh\u00f4ng \u0111\u01b0\u1ee3c b\u00e0n giao.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> H\u1ee3p \u0111\u1ed3ng k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i ph\u1ea3i c\u00f3 \u0111i\u1ec1u kho\u1ea3n b\u00e0n giao bao g\u1ed3m: danh m\u1ee5c h\u1ed3 s\u01a1, \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u, th\u1eddi h\u1ea1n b\u00e0n giao. Doanh nghi\u1ec7p n\u00ean gi\u1eef song song b\u1ea3n \u0111i\u1ec7n t\u1eed c\u1ee7a to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n, sao k\u00ea, t\u1edd khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu d\u1ef1 \u00e1n s\u1eeda \u0111\u1ed5i Lu\u1eadt K\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u00f4ng qua theo h\u01b0\u1edbng b\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u00e0 chuy\u1ec3n sang h\u1eadu ki\u1ec3m, c\u01a1 quan qu\u1ea3n l\u00fd s\u1ebd ki\u1ec3m tra c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ngay t\u1ea1i \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5. N\u00f3i c\u00e1ch kh\u00e1c, ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a \u0111\u01a1n v\u1ecb b\u1ea1n thu\u00ea s\u1ebd \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1\u2026 tr\u00ean ch\u00ednh s\u1ed5 s\u00e1ch c\u1ee7a b\u1ea1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u00fd IV l\u00e0 th\u1eddi \u0111i\u1ec3m quy\u1ebft \u0111\u1ecbnh. M\u1ecdi sai s\u00f3t ph\u00e1t hi\u1ec7n tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5 n\u0103m 2026 c\u00f2n c\u00f3 th\u1ec3 t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh, ch\u1ec9 t\u1ed1n ti\u1ec1n ch\u1eadm n\u1ed9p. Sau quy\u1ebft to\u00e1n, c\u00e1i gi\u00e1 th\u01b0\u1eddng cao h\u01a1n nhi\u1ec1u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 b\u1eaft \u0111\u1ea7u, doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n g\u1eedi cho MAN t\u1edd khai thu\u1ebf hai k\u1ef3 g\u1ea7n nh\u1ea5t v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025. Trong bu\u1ed5i trao \u0111\u1ed5i \u0111\u1ea7u ti\u00ean, chuy\u00ean gia MAN s\u1ebd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ra c\u00e1c \u0111i\u1ec3m r\u1ee7i ro theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean, k\u00e8m c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee5 th\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 s\u1eb5n s\u00e0ng chuy\u1ec3n \u0111\u1ed5i theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ec1 xu\u1ea5t g\u00f3i k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i ph\u00f9 h\u1ee3p: tr\u1ecdn g\u00f3i, t\u01b0 v\u1ea5n \u0111\u1ecbnh k\u1ef3 hay ch\u1ec9 quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/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>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/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>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/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>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/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\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_ke_toan_thue_tron_goi\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_bat_buoc_phai_thue_ke_toan_thue_tron_goi_khong\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13 cho ph\u00e9p doanh nghi\u1ec7p t\u1ef1 b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ho\u1eb7c thu\u00ea d\u1ecbch v\u1ee5. Thu\u00ea k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i l\u00e0 l\u1ef1a ch\u1ecdn qu\u1ea3n tr\u1ecb: ph\u00f9 h\u1ee3p khi doanh nghi\u1ec7p ch\u01b0a \u0111\u1ee7 kh\u1ed1i l\u01b0\u1ee3ng vi\u1ec7c \u0111\u1ec3 nu\u00f4i m\u1ed9t b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, ho\u1eb7c c\u1ea7n chuy\u00ean m\u00f4n s\u00e2u h\u01a1n nh\u00e2n s\u1ef1 hi\u1ec7n c\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_don_vi_ke_toan_thue_tron_goi_lam_sai_ai_nop_tien_phat\"><\/span><b>N\u1ebfu \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i l\u00e0m sai, ai n\u1ed9p ti\u1ec1n ph\u1ea1t?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf, doanh nghi\u1ec7p v\u1eabn l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p. Vi\u1ec7c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 b\u1ed3i ho\u00e0n cho doanh nghi\u1ec7p ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng. V\u00ec v\u1eady, h\u00e3y \u0111\u1ecdc k\u1ef9 \u0111i\u1ec1u kho\u1ea3n tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc khi k\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_ke_toan_thue_tron_goi_duoc_tinh_theo_tieu_chi_nao\"><\/span><b>Chi ph\u00ed k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i \u0111\u01b0\u1ee3c t\u00ednh theo ti\u00eau ch\u00ed n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng th\u01b0\u1eddng d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n, lo\u1ea1i h\u00ecnh (th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5, s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng), c\u00f3 hay kh\u00f4ng t\u1edd khai h\u1ea3i quan, thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 t\u00ecnh tr\u1ea1ng s\u1ed5 s\u00e1ch c\u0169. H\u1ed3 s\u01a1 t\u1ed3n \u0111\u1ecdng nhi\u1ec1u k\u1ef3 s\u1ebd c\u00f3 th\u00eam ph\u00ed r\u00e0 so\u00e1t, d\u1ecdn d\u1eb9p s\u1ed5 s\u00e1ch m\u1ed9t l\u1ea7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuyen_tu_don_vi_cu_sang_ke_toan_thue_tron_goi_moi_can_chuan_bi_gi\"><\/span><b>Chuy\u1ec3n t\u1eeb \u0111\u01a1n v\u1ecb c\u0169 sang k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i m\u1edbi c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed1i thi\u1ec3u g\u1ed3m: t\u1edd khai v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf c\u00e1c k\u1ef3 g\u1ea7n nh\u1ea5t, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc, s\u1ed5 k\u1ebf to\u00e1n, file d\u1eef li\u1ec7u ph\u1ea7n m\u1ec1m, danh s\u00e1ch h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra, sao k\u00ea ng\u00e2n h\u00e0ng. N\u00ean l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao c\u00f3 ch\u1eef k\u00fd hai b\u00ean \u0111\u1ec3 ph\u00e2n \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m t\u1eebng k\u1ef3.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i b\u01b0\u1edbc v\u00e0o n\u0103m 2026 v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng thay \u0111\u1ed5i ph\u00e1p l\u00fd l\u1edbn nh\u1ea5t trong h\u01a1n m\u1ed9t th\u1eadp k\u1ef7. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC t\u1eeb 01\/01\/2026. Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n t\u1eeb 16\/01\/2026. Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 c\u00f3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10655,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10652","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10652","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=10652"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10652\/revisions"}],"predecessor-version":[{"id":10658,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10652\/revisions\/10658"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/10655"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=10652"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=10652"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=10652"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}