{"id":5875,"date":"2025-10-10T02:36:25","date_gmt":"2025-10-10T09:36:25","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=5875"},"modified":"2026-01-11T19:03:50","modified_gmt":"2026-01-12T02:03:50","slug":"hoan-thue-tndn","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/hoan-thue-tndn\/","title":{"rendered":"\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u2014\u201445\u5929\u5185\u5230\u8d26"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u4e86\u4f18\u5316\u73b0\u91d1\u6d41\u548c\u63d0\u9ad8\u8d22\u52a1\u7ba1\u7406\u6548\u7387\u7684\u673a\u4f1a\u3002<\/span><a href=\"https:\/\/vbpl.vn\/botaichinh\/Pages\/vbpq-van-ban-goc.aspx?ItemID=151086\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"> \u901a\u51fd 80\/2021\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">\u4f01\u4e1a\u53ea\u6709\u6ee1\u8db3\u4ee5\u4e0b\u6761\u4ef6\u624d\u6709\u8d44\u683c\u83b7\u5f97\u9000\u7a0e\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u5df2\u6309\u89c4\u5b9a\u7533\u62a5\u7f34\u7eb3\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4efb\u4f55\u591a\u7f34\u7684\u7a0e\u6b3e\u5c06\u4e0d\u53ef\u7528\u4e8e\u4e0b\u4e00\u671f\u95f4\u7684\u6263\u9664\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u51ed\u8bc1\u548c\u8bb0\u5f55\u5b8c\u6574\u6709\u6548\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fc7\u53bb\u4e09\u5e74\u4e2d\u6ca1\u6709\u53d1\u751f\u4efb\u4f55\u4e25\u91cd\u7684\u7a0e\u52a1\u8fdd\u6cd5\u884c\u4e3a\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e86\u89e3\u8fd9\u4e9b\u6761\u4ef6\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u7f29\u77ed\u9000\u7a0e\u6d41\u7a0b\u5e76\u907f\u514d\u6cd5\u5f8b\u98ce\u9669\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\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 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href=\"https:\/\/ketoan.man.net.vn\/zh\/hoan-thue-tndn\/#Khi_nao_duoc_hoan_thue_TNDN\" >\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u4f55\u65f6\u53ef\u4ee5\u529e\u7406\uff1f<\/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\/zh\/hoan-thue-tndn\/#Dieu_kien_de_duoc_hoan_thue_TNDN\" >\u83b7\u5f97\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u7684\u6761\u4ef6<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hoan-thue-tndn\/#Doanh_nghiep_da_nop_thue_TNDN_theo_quy_dinh\" >\u516c\u53f8\u5df2\u6309\u89c4\u5b9a\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hoan-thue-tndn\/#So_thue_nop_thua_khong_co_co_so_tru_vao_ky_sau\" >\u591a\u7f34\u7684\u7a0e\u6b3e\u4e0d\u80fd\u5728\u4e0b\u4e00\u671f\u6263\u9664\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hoan-thue-tndn\/#Chung_tu_so_sach_ke_toan_day_du_va_hop_le\" >\u4f1a\u8ba1\u51ed\u8bc1\u548c\u8bb0\u5f55\u5b8c\u6574\u6709\u6548\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hoan-thue-tndn\/#Khong_co_vi_pham_phap_luat_thue_nghiem_trong_trong_3_nam_gan_nhat\" >\u8fc7\u53bb\u4e09\u5e74\u5185\u672a\u53d1\u751f\u4efb\u4f55\u4e25\u91cd\u7684\u7a0e\u52a1\u8fdd\u6cd5\u884c\u4e3a\u3002<\/a><\/li><\/ul><\/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\/hoan-thue-tndn\/#Ho_so_hoan_thue_TNDN\" >\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u7533\u8bf7<\/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\/hoan-thue-tndn\/#Quy_trinh_xu_ly_ho_so_hoan_thue_TNDN\" >\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u7533\u8bf7\u5904\u7406\u6d41\u7a0b<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hoan-thue-tndn\/#Buoc_1_Chuan_bi_ho_so\" >\u7b2c\u4e00\u6b65\uff1a\u51c6\u5907\u6587\u4ef6\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hoan-thue-tndn\/#Buoc_2_Xac_minh_ho_so\" >\u6b65\u9aa4\u4e8c\uff1a\u9a8c\u8bc1\u60a8\u7684\u4e2a\u4eba\u8d44\u6599\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hoan-thue-tndn\/#Buoc_3_Ra_quyet_dinh_hoan_thue\" >\u6b65\u9aa4\u4e09\uff1a\u51b3\u5b9a\u662f\u5426\u9000\u7a0e<\/a><\/li><\/ul><\/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\/hoan-thue-tndn\/#Thoi_han_giai_quyet_ho_so_hoan_thue_TNDN\" >\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u7533\u8bf7\u7684\u5904\u7406\u65f6\u9650<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hoan-thue-tndn\/#Doi_voi_ho_so_thuoc_dien_hoan_thue_truoc_kiem_tra_sau\" >\u5bf9\u4e8e\u9700\u8fdb\u884c\u9000\u6b3e\u524d\u5ba1\u6838\u548c\u4e8b\u540e\u68c0\u67e5\u7684\u6587\u4ef6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hoan-thue-tndn\/#Doi_voi_ho_so_thuoc_dien_kiem_tra_truoc_hoan_thue_sau\" >\u5bf9\u4e8e\u9700\u8fdb\u884c\u9884\u68c0\u7684\u6587\u4ef6\uff0c\u9000\u6b3e\u5c06\u5728\u4e8b\u540e\u8fdb\u884c\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hoan-thue-tndn\/#Nhung_luu_y_khi_thuc_hien_hoan_thue_TNDN\" >\u7533\u8bf7\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u65f6\u9700\u8981\u6ce8\u610f\u7684\u4e8b\u9879\u3002<\/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\/zh\/hoan-thue-tndn\/#Nhung_loi_pho_bien_trong_qua_trinh_hoan_thue_TNDN\" >\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u8fc7\u7a0b\u4e2d\u7684\u5e38\u89c1\u9519\u8bef<\/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\/hoan-thue-tndn\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hoan-thue-tndn\/#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><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Hoan_thue_TNDN_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u662f\u6307\u7a0e\u52a1\u673a\u5173\u5c06\u4f01\u4e1a\u591a\u7f34\u7684\u7a0e\u6b3e\uff08\u8d85\u8fc7\u6cd5\u5b9a\u5e94\u7f34\u91d1\u989d\uff09\u9000\u8fd8\u7ed9\u4f01\u4e1a\u7684\u8fc7\u7a0b\u3002\u6362\u53e5\u8bdd\u8bf4\uff0c\u5982\u679c\u4f01\u4e1a\u9884\u7f34\u6216\u7533\u62a5\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u9ad8\u4e8e\u5b9e\u9645\u5e94\u7f34\u91d1\u989d\uff0c\u7a0e\u52a1\u673a\u5173\u5728\u6838\u5b9e\u5e76\u786e\u8ba4\u76f8\u5173\u6587\u4ef6\u7684\u6709\u6548\u6027\u540e\uff0c\u4f1a\u5c06\u5dee\u989d\u9000\u8fd8\u7ed9\u4f01\u4e1a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u4f18\u5316\u73b0\u91d1\u6d41\u3001\u51cf\u8f7b\u8d22\u52a1\u538b\u529b\uff0c\u8fd8\u80fd\u63d0\u9ad8\u4f1a\u8ba1\u7ba1\u7406\u548c\u6cd5\u5f8b\u5408\u89c4\u7684\u900f\u660e\u5ea6\u3002\u8fd9\u662f\u4f01\u4e1a\u7684\u5408\u6cd5\u6743\u5229\uff0c\u5728\u8bf8\u5982\u7b2c80\/2021\/TT-BTC\u53f7\u901a\u77e5\u548c\u7a0e\u52a1\u603b\u5c40\u7684\u76f8\u5173\u6307\u5357\u7b49\u6587\u4ef6\u4e2d\u5747\u6709\u660e\u786e\u89c4\u5b9a\u3002<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u7b26\u5408\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u6761\u4ef6\u7684\u5e38\u89c1\u60c5\u51b5\uff1a<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u5e94\u7f34\u91d1\u989d\u76f8\u6bd4\uff0c\u591a\u7f34\u4e86\u6682\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u524d\u671f\u672a\u5b9e\u73b0\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u6263\u9664\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u6536\u4f18\u60e0\u6216\u9000\u7a0e\u987b\u9075\u5b88\u9002\u7528\u4e8e\u7279\u5b9a\u884c\u4e1a\u6216\u9879\u76ee\u7684\u7a0e\u6536\u653f\u7b56\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u901a\u8fc7\u6b63\u786e\u7406\u89e3\u9000\u7a0e\u7684\u5b9a\u4e49\u548c\u673a\u5236\uff0c\u4f01\u4e1a\u53ef\u4ee5\u5236\u5b9a\u660e\u667a\u7684\u8d22\u52a1\u8ba1\u5212\uff0c\u51c6\u5907\u51c6\u786e\u7684\u6587\u4ef6\uff0c\u5e76\u7f29\u77ed\u6536\u5230\u9000\u7a0e\u6240\u9700\u7684\u65f6\u95f4\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khi_nao_duoc_hoan_thue_TNDN\"><\/span><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u4f55\u65f6\u53ef\u4ee5\u529e\u7406\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7197\" aria-describedby=\"caption-attachment-7197\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7197\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Canh-bLuat-Thue-thu-nhap-doanh-nghiep-va-cac-van-ban-huong-dan-kem-theo-Nghi-dinh-Thong-tu-doanh-nghiep-co-quyen-duoc-hoan-thue-TNDNao-rui-ro-va-he-luy-khi-sai-pham-ho-so-quoc-gia.jpg\" alt=\"Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn k\u00e8m theo (Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0), doanh nghi\u1ec7p c\u00f3 quy\u1ec1n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf TNDN\u00e1o r\u1ee7i ro v\u00e0 h\u1ec7 l\u1ee5y khi sai ph\u1ea1m h\u1ed3 s\u01a1 qu\u1ed1c gia\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Canh-bLuat-Thue-thu-nhap-doanh-nghiep-va-cac-van-ban-huong-dan-kem-theo-Nghi-dinh-Thong-tu-doanh-nghiep-co-quyen-duoc-hoan-thue-TNDNao-rui-ro-va-he-luy-khi-sai-pham-ho-so-quoc-gia.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Canh-bLuat-Thue-thu-nhap-doanh-nghiep-va-cac-van-ban-huong-dan-kem-theo-Nghi-dinh-Thong-tu-doanh-nghiep-co-quyen-duoc-hoan-thue-TNDNao-rui-ro-va-he-luy-khi-sai-pham-ho-so-quoc-gia-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Canh-bLuat-Thue-thu-nhap-doanh-nghiep-va-cac-van-ban-huong-dan-kem-theo-Nghi-dinh-Thong-tu-doanh-nghiep-co-quyen-duoc-hoan-thue-TNDNao-rui-ro-va-he-luy-khi-sai-pham-ho-so-quoc-gia-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Canh-bLuat-Thue-thu-nhap-doanh-nghiep-va-cac-van-ban-huong-dan-kem-theo-Nghi-dinh-Thong-tu-doanh-nghiep-co-quyen-duoc-hoan-thue-TNDNao-rui-ro-va-he-luy-khi-sai-pham-ho-so-quoc-gia-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Canh-bLuat-Thue-thu-nhap-doanh-nghiep-va-cac-van-ban-huong-dan-kem-theo-Nghi-dinh-Thong-tu-doanh-nghiep-co-quyen-duoc-hoan-thue-TNDNao-rui-ro-va-he-luy-khi-sai-pham-ho-so-quoc-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7197\" class=\"wp-caption-text\">\u6839\u636e\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u53ca\u76f8\u5173\u6307\u5bfc\u6587\u4ef6\uff08\u6cd5\u4ee4\u3001\u901a\u544a\uff09\uff0c\u4f01\u4e1a\u6709\u6743\u83b7\u5f97\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u3002\u8fd9\u5f15\u53d1\u4e86\u4eba\u4eec\u5bf9\u56fd\u5bb6\u8bb0\u5f55\u9519\u8bef\u53ef\u80fd\u5e26\u6765\u7684\u98ce\u9669\u548c\u540e\u679c\u7684\u62c5\u5fe7\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u53ca\u5176\u914d\u5957\u6307\u5bfc\u6587\u4ef6\uff08\u6cd5\u4ee4\u3001\u901a\u77e5\uff09\uff0c\u4f01\u4e1a\u5728\u4e0b\u5217\u60c5\u51b5\u4e0b\u6709\u6743\u83b7\u5f97\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u591a\u7f34\u7a0e\u6b3e\uff1a\u6307\u4f01\u4e1a\u5728\u7eb3\u7a0e\u671f\u7ed3\u675f\u540e\u7f34\u7eb3\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d85\u8fc7\u5176\u5b9e\u9645\u5e94\u7f34\u7a0e\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u62b5\u9500\u524d\u671f\u4e8f\u635f\uff1a\u5982\u679c\u4f01\u4e1a\u5728\u524d\u671f\u53d1\u751f\u4e8f\u635f\uff0c\u8fd9\u4e9b\u4e8f\u635f\u53ef\u4ee5\u7ed3\u8f6c\u81f3\u540e\u7eed\u671f\u95f4\uff0c\u4ece\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u4e2d\u6263\u9664\u3002\u5f53\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u4f4e\u4e8e\u5df2\u9884\u7f34\u7a0e\u6b3e\u65f6\uff0c\u5c31\u4f1a\u51fa\u73b0\u591a\u7f34\u7a0e\u6b3e\u7684\u60c5\u51b5\uff0c\u4f01\u4e1a\u6709\u6743\u7533\u8bf7\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4eab\u53d7\u6cd5\u5f8b\u89c4\u5b9a\u7684\u7a0e\u6536\u4f18\u60e0\uff1a\u5982\u679c\u4f01\u4e1a\u7b26\u5408\u4f01\u4e1a\u6240\u5f97\u7a0e\u514d\u7a0e\u6216\u51cf\u514d\u6761\u4ef6\uff0c\u4f46\u5df2\u7f34\u7eb3\u9884\u7f34\u7a0e\u6b3e\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u6839\u636e\u9002\u7528\u7684\u4f18\u60e0\u6c34\u5e73\u9000\u8fd8\u76f8\u5e94\u7684\u7a0e\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u5c40\u7684\u51b3\u5b9a\uff1a\u5728\u67d0\u4e9b\u7279\u6b8a\u60c5\u51b5\u4e0b\uff0c\u7a0e\u52a1\u673a\u5173\u6216\u5176\u4ed6\u4e3b\u7ba1\u673a\u6784\u53ef\u4ee5\u6279\u51c6\u9000\u7a0e\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_de_duoc_hoan_thue_TNDN\"><\/span><b>\u83b7\u5f97\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u7684\u6761\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7196\" aria-describedby=\"caption-attachment-7196\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7196\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Dieu-kien-de-duoc-hoan-thue-TNDN.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf TNDN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Dieu-kien-de-duoc-hoan-thue-TNDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Dieu-kien-de-duoc-hoan-thue-TNDN-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Dieu-kien-de-duoc-hoan-thue-TNDN-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Dieu-kien-de-duoc-hoan-thue-TNDN-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Dieu-kien-de-duoc-hoan-thue-TNDN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7196\" class=\"wp-caption-text\">\u83b7\u5f97\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u7684\u6761\u4ef6<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u8981\u7b26\u5408\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u6761\u4ef6\uff0c\u5fc5\u987b\u6ee1\u8db3\u4ee5\u4e0b\u8981\u6c42\uff0c\u5177\u4f53\u8981\u6c42\u8be6\u8ff0\u5982\u4e0b\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Doanh_nghiep_da_nop_thue_TNDN_theo_quy_dinh\"><\/span><b>\u516c\u53f8\u5df2\u6309\u89c4\u5b9a\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5fc5\u987b\u4f9d\u6cd5\u7533\u62a5\u5e76\u6309\u65f6\u8db3\u989d\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002\u8fd9\u5305\u62ec\u51c6\u786e\u8ba1\u7b97\u5e94\u7a0e\u5229\u6da6\u3001\u9002\u7528\u6b63\u786e\u7684\u7a0e\u7387\u4ee5\u53ca\u5728\u89c4\u5b9a\u7684\u7eb3\u7a0e\u671f\u9650\u5185\u7f34\u7eb3\u7a0e\u6b3e\u3002\u53ea\u6709\u5728\u5408\u6cd5\u7f34\u7eb3\u7a0e\u6b3e\u540e\uff0c\u4f01\u4e1a\u624d\u80fd\u5411\u7a0e\u52a1\u673a\u5173\u7533\u8bf7\u9000\u8fd8\u591a\u7f34\u7684\u7a0e\u6b3e\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"So_thue_nop_thua_khong_co_co_so_tru_vao_ky_sau\"><\/span><b>\u591a\u7f34\u7684\u7a0e\u6b3e\u4e0d\u80fd\u5728\u4e0b\u4e00\u671f\u6263\u9664\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u4ec5\u9002\u7528\u4e8e\u5df2\u7f34\u7eb3\u7a0e\u6b3e\u8d85\u8fc7\u5e94\u7f34\u7a0e\u6b3e\u7684\u90e8\u5206\uff0c\u4e14\u4e0d\u53ef\u7528\u4e8e\u540e\u7eed\u7eb3\u7a0e\u671f\u7684\u62b5\u6263\u3002\u8fd9\u610f\u5473\u7740\u4f01\u4e1a\u5fc5\u987b\u6e05\u695a\u5730\u5217\u660e\u8d85\u989d\u7f34\u7eb3\u7684\u7a0e\u6b3e\u91d1\u989d\uff0c\u907f\u514d\u4e0e\u53ef\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u7eb3\u7a0e\u671f\u7684\u62b5\u6263\u9879\u76ee\u6df7\u6dc6\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chung_tu_so_sach_ke_toan_day_du_va_hop_le\"><\/span><b>\u4f1a\u8ba1\u51ed\u8bc1\u548c\u8bb0\u5f55\u5b8c\u6574\u6709\u6548\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6240\u6709\u4f1a\u8ba1\u51ed\u8bc1\u3001\u53d1\u7968\u3001\u6536\u636e\u3001\u8d22\u52a1\u62a5\u544a\u7b49\uff0c\u5fc5\u987b\u5b8c\u6574\u3001\u5408\u6cd5\u5730\u5b58\u6863\uff0c\u5e76\u7b26\u5408\u4f1a\u8ba1\u51c6\u5219\u3002\u900f\u660e\u7684\u8bb0\u5f55\u6709\u52a9\u4e8e\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u6838\u67e5\u3001\u786e\u8ba4\u548c\u51b3\u5b9a\u9000\u7a0e\u4e8b\u5b9c\u3002\u7f3a\u5931\u6216\u4e0d\u6b63\u786e\u7684\u51ed\u8bc1\u5c06\u5bfc\u81f4\u9000\u7a0e\u7533\u8bf7\u5ef6\u8fdf\u6216\u88ab\u62d2\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Khong_co_vi_pham_phap_luat_thue_nghiem_trong_trong_3_nam_gan_nhat\"><\/span><b>\u8fc7\u53bb\u4e09\u5e74\u5185\u672a\u53d1\u751f\u4efb\u4f55\u4e25\u91cd\u7684\u7a0e\u52a1\u8fdd\u6cd5\u884c\u4e3a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5fc5\u987b\u9075\u5b88\u7a0e\u6cd5\uff0c\u4e14\u5728\u8fc7\u53bb\u4e09\u5e74\u5185\u672a\u56e0\u4e25\u91cd\u8fdd\u89c4\u884c\u4e3a\u53d7\u5230\u5904\u7f5a\u3002\u4e25\u91cd\u8fdd\u89c4\u884c\u4e3a\u5305\u62ec\u7a0e\u52a1\u6b3a\u8bc8\u3001\u6545\u610f\u865a\u62a5\u6570\u636e\u6216\u672a\u7f34\u7eb3\u7a0e\u6b3e\u7b49\uff0c\u8fd9\u4e9b\u884c\u4e3a\u90fd\u53ef\u80fd\u5bfc\u81f4\u5de8\u989d\u7f5a\u6b3e\u3002\u6b64\u4e3e\u65e8\u5728\u786e\u4fdd\u900f\u660e\u4e14\u503c\u5f97\u4fe1\u8d56\u7684\u4f01\u4e1a\u80fd\u591f\u83b7\u5f97\u9000\u7a0e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_hoan_thue_TNDN\"><\/span><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u7533\u8bf7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7198\" aria-describedby=\"caption-attachment-7198\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7198\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-hoan-thue-TNDN.jpg\" alt=\"H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf TNDN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-hoan-thue-TNDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-hoan-thue-TNDN-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-hoan-thue-TNDN-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-hoan-thue-TNDN-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-hoan-thue-TNDN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7198\" class=\"wp-caption-text\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u7533\u8bf7<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u6d41\u7a0b\u987a\u5229\u8fdb\u884c\uff0c\u4f01\u4e1a\u9700\u8981\u6309\u7167\u7b2c80\/2021\/TT-BTC\u53f7\u901a\u77e5\u7b2c42\u6761\u7b2c2\u6b3e\u7684\u89c4\u5b9a\uff0c\u51c6\u5907\u5b8c\u6574\u7684\u9000\u7a0e\u7533\u8bf7\uff0c\u5305\u62ec\u4ee5\u4e0b\u6587\u4ef6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff1a\u8be5\u6587\u4ef6\u51c6\u786e\u53cd\u6620\u4e86\u4f01\u4e1a\u5df2\u7f34\u7eb3\u7684\u7a0e\u6b3e\u91d1\u989d\u548c\u5b9e\u9645\u5e94\u7f34\u7eb3\u7684\u7a0e\u6b3e\u91d1\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u591a\u7f34\u7a0e\u6b3e\u5904\u7406\u7533\u8bf7\uff08\u8868\u683c 01\/DNXLNT\uff09\uff1a\u8bf7\u660e\u786e\u8bf4\u660e\u4f01\u4e1a\u4fe1\u606f\u3001\u591a\u7f34\u7a0e\u6b3e\u91d1\u989d\u3001\u7a0e\u671f\u3001\u539f\u56e0\uff0c\u5e76\u627f\u8bfa\u4fdd\u8bc1\u51c6\u786e\u6027\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ed8\u6b3e\u51ed\u8bc1\uff1a\u5305\u62ec\u53d1\u7968\u3001\u6536\u636e\u548c\u94f6\u884c\u5bf9\u8d26\u5355\uff0c\u8bc1\u660e\u4f01\u4e1a\u5df2\u7f34\u7eb3\u7a0e\u6b3e\u6216\u76f8\u5173\u6b3e\u9879\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f8\u5173\u62a5\u544a\u548c\u4f1a\u8ba1\u8bb0\u5f55\uff1a\u5982\u679c\u7a0e\u52a1\u673a\u5173\u8981\u6c42\uff0c\u4f01\u4e1a\u5fc5\u987b\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u6216\u4f1a\u8ba1\u8bb0\u5f55\uff0c\u4ee5\u8bc1\u660e\u662f\u5426\u5b58\u5728\u591a\u7f34\u7a0e\u6b3e\u7684\u60c5\u51b5\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u51c6\u5907\u5b8c\u6574\u900f\u660e\u7684\u6587\u4ef6\u53ef\u4ee5\u63d0\u9ad8\u4f01\u4e1a\u53ca\u65f6\u83b7\u5f97\u7a0e\u52a1\u673a\u5173\u9000\u7a0e\u6279\u51c6\u7684\u53ef\u80fd\u6027\uff0c\u5e76\u6709\u52a9\u4e8e\u907f\u514d\u9519\u8bef\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_xu_ly_ho_so_hoan_thue_TNDN\"><\/span><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u7533\u8bf7\u5904\u7406\u6d41\u7a0b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u63d0\u4ea4\u7533\u8bf7\u540e\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u6309\u7167\u4ee5\u4e0b\u6b65\u9aa4\u8fdb\u884c\u5904\u7406\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_1_Chuan_bi_ho_so\"><\/span><b>\u7b2c\u4e00\u6b65\uff1a\u51c6\u5907\u6587\u4ef6\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7533\u8bf7\u5fc5\u987b\u5b8c\u6574\u3001\u6709\u6548\uff0c\u5e76\u7b26\u5408\u89c4\u5b9a\u7684\u683c\u5f0f\u3002\u4f01\u4e1a\u53ef\u4ee5\u76f4\u63a5\u63d0\u4ea4\u7533\u8bf7\uff0c\u4e5f\u53ef\u4ee5\u901a\u8fc7\u7535\u5b50\u90ae\u4ef6\u63d0\u4ea4\u3002 <\/span><a href=\"https:\/\/thuedientu.gdt.gov.vn\/etaxnnt\/Request\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7535\u5b50\u95e8\u6237<\/span><\/a><span style=\"font-weight: 400;\"> \u7a0e\u52a1\u673a\u5173\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_2_Xac_minh_ho_so\"><\/span><b>\u6b65\u9aa4\u4e8c\uff1a\u9a8c\u8bc1\u60a8\u7684\u4e2a\u4eba\u8d44\u6599<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u4f1a\u6838\u67e5\u6587\u4ef6\u7684\u5408\u6cd5\u6027\u548c\u5b8c\u6574\u6027\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6bd4\u8f83\u7533\u62a5\u8868\u548c\u4ed8\u6b3e\u5355\u636e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u68c0\u67e5\u662f\u5426\u6709\u591a\u7f34\u7684\u7a0e\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u4ee5\u5f80\u7684\u7eb3\u7a0e\u7533\u62a5\u671f\u8fdb\u884c\u6bd4\u8f83\uff0c\u4ee5\u786e\u5b9a\u8be5\u4f01\u4e1a\u662f\u5426\u8fdd\u53cd\u4e86\u4efb\u4f55\u89c4\u5b9a\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_3_Ra_quyet_dinh_hoan_thue\"><\/span><b>\u6b65\u9aa4\u4e09\uff1a\u51b3\u5b9a\u662f\u5426\u9000\u7a0e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u7533\u8bf7\u6709\u6548\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u4f5c\u51fa\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u51b3\u5b9a\uff0c\u5e76\u901a\u77e5\u516c\u53f8\u9000\u7a0e\u6b3e\u9879\u4f55\u65f6\u8bb0\u5165\u5176\u8d26\u6237\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_giai_quyet_ho_so_hoan_thue_TNDN\"><\/span><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u7533\u8bf7\u7684\u5904\u7406\u65f6\u9650<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c75\u6761 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx?anchor=dieu_75\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2019\u5e74\u7a0e\u6536\u5f81\u7ba1\u6cd5<\/span><\/a><span style=\"font-weight: 400;\"> \u5173\u4e8e\u5904\u7406\u9000\u7a0e\u7533\u8bf7\u65f6\u9650\u7684\u89c4\u5b9a\u5982\u4e0b\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Doi_voi_ho_so_thuoc_dien_hoan_thue_truoc_kiem_tra_sau\"><\/span><b>\u5bf9\u4e8e\u9700\u8fdb\u884c\u9000\u6b3e\u524d\u5ba1\u6838\u548c\u4e8b\u540e\u68c0\u67e5\u7684\u6587\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u9000\u7a0e\u7533\u8bf7\u6750\u6599\u540e\uff0c\u5982\u679c\u8be5\u9000\u7a0e\u7533\u8bf7\u6750\u6599\u4e0d\u5c5e\u4e8e\u9000\u7a0e\u8303\u56f4\u6216\u6848\u4ef6\uff0c\u6216\u8005\u6750\u6599\u4e0d\u5b8c\u6574\uff0c\u7a0e\u52a1\u673a\u5173\u65e0\u6cd5\u505a\u51fa\u51b3\u5b9a\uff0c\u7a0e\u52a1\u673a\u5173\u5e94\u5f53\u81ea\u6536\u5230\u5b8c\u6574\u7684\u9000\u7a0e\u7533\u8bf7\u6750\u6599\u4e4b\u65e5\u8d773\u4e2a\u5de5\u4f5c\u65e5\u5185\u5411\u7eb3\u7a0e\u4eba\u53d1\u51fa\u901a\u77e5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u9000\u7a0e\u7533\u8bf7\u6750\u6599\u7b26\u5408\u9000\u7a0e\u6761\u4ef6\uff0c\u7a0e\u52a1\u673a\u5173\u5e94\u5f53\u5728\u6536\u5230\u5b8c\u6574\u7684\u9000\u7a0e\u7533\u8bf7\u6750\u6599\u4e4b\u65e5\u8d77 6 \u4e2a\u5de5\u4f5c\u65e5\u5185\u4f5c\u51fa\u9000\u7a0e\u51b3\u5b9a\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Doi_voi_ho_so_thuoc_dien_kiem_tra_truoc_hoan_thue_sau\"><\/span><b>\u5bf9\u4e8e\u9700\u8fdb\u884c\u9884\u68c0\u7684\u6587\u4ef6\uff0c\u9000\u6b3e\u5c06\u5728\u4e8b\u540e\u8fdb\u884c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u5e94\u5f53\u5bf9\u7eb3\u7a0e\u4eba\u603b\u90e8\u8fdb\u884c\u68c0\u67e5\uff0c\u5e76\u5728\u6536\u5230\u5b8c\u6574\u7684\u9000\u7a0e\u7533\u8bf7\u6750\u6599\u4e4b\u65e5\u8d7740\u5929\u5185\u4f5c\u51fa\u9000\u7a0e\u51b3\u5b9a\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_luu_y_khi_thuc_hien_hoan_thue_TNDN\"><\/span><b>\u7533\u8bf7\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u65f6\u9700\u8981\u6ce8\u610f\u7684\u4e8b\u9879\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u6d41\u7a0b\u5feb\u901f\u3001\u5b89\u5168\u4e14\u7b26\u5408\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u4f01\u4e1a\u9700\u8981\u6ce8\u610f\u4ee5\u4e0b\u51e0\u70b9\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6838\u5b9e\u6587\u4ef6\u7684\u5b8c\u6574\u6027\u548c\u6709\u6548\u6027\uff1a\u6240\u6709\u53d1\u7968\u3001\u6536\u636e\u3001\u4ed8\u6b3e\u51ed\u8bc1\u548c\u4f1a\u8ba1\u8bb0\u5f55\u5fc5\u987b\u51c6\u786e\u3001\u5b8c\u6574\u4e14\u5408\u6cd5\u5730\u8bb0\u5f55\u5728\u6848\u3002\u6587\u4ef6\u6807\u51c6\u5316\u6709\u52a9\u4e8e\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u6838\u5b9e\uff0c\u964d\u4f4e\u88ab\u62d2\u6536\u6216\u88ab\u8981\u6c42\u91cd\u590d\u63d0\u4f9b\u8865\u5145\u4fe1\u606f\u7684\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bc6\u5207\u5173\u6ce8\u7a0e\u52a1\u673a\u5173\u7684\u901a\u77e5\uff1a\u5728\u9000\u7a0e\u8fc7\u7a0b\u4e2d\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u4f1a\u8981\u6c42\u4f01\u4e1a\u63d0\u4f9b\u8865\u5145\u6587\u4ef6\u3001\u89e3\u91ca\u8bf4\u660e\u6216\u66f4\u6b63\u8d26\u76ee\u3002\u5bc6\u5207\u5173\u6ce8\u8fd9\u4e9b\u901a\u77e5\u6709\u52a9\u4e8e\u4f01\u4e1a\u53ca\u65f6\u56de\u5e94\uff0c\u907f\u514d\u9519\u8fc7\u622a\u6b62\u65e5\u671f\u548c\u5ef6\u8bef\u9000\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ca\u65f6\u4e86\u89e3\u6700\u65b0\u653f\u7b56\u6cd5\u89c4\uff1a2025\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u6d41\u7a0b\u548c\u4f18\u60e0\u653f\u7b56\u5c06\u6709\u6240\u8c03\u6574\u3002\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u8fd9\u4e9b\u6cd5\u89c4\uff0c\u4ee5\u4fbf\u51c6\u5907\u51c6\u786e\u7684\u7533\u62a5\u6587\u4ef6\u3001\u4f18\u5316\u9000\u7a0e\u5904\u7406\u65f6\u95f4\u5e76\u786e\u4fdd\u5408\u6cd5\u5408\u89c4\u3002\u53ca\u65f6\u638c\u63e1\u8fd9\u4e9b\u53d8\u5316\u4e5f\u6709\u52a9\u4e8e\u4f01\u4e1a\u4eab\u53d7\u5408\u6cd5\u7684\u7a0e\u6536\u4f18\u60e0\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u89c4\u8303\u6587\u4ef6\u3001\u76d1\u63a7\u7a0e\u52a1\u673a\u5173\u901a\u77e5\u3001\u53ca\u65f6\u4e86\u89e3\u6700\u65b0\u653f\u7b56\u662f\u786e\u4fdd\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u6d41\u7a0b\u987a\u5229\u3001\u5feb\u6377\u3001\u900f\u660e\u7684\u5173\u952e\u6b65\u9aa4\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_loi_pho_bien_trong_qua_trinh_hoan_thue_TNDN\"><\/span><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u8fc7\u7a0b\u4e2d\u7684\u5e38\u89c1\u9519\u8bef<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u6d41\u7a0b\u6709\u65f6\u4f1a\u56e0\u6587\u4ef6\u548c\u7a0b\u5e8f\u4e2d\u7684\u5e38\u89c1\u9519\u8bef\u800c\u53d7\u963b\u3002\u4e86\u89e3\u8fd9\u4e9b\u9519\u8bef\u4ee5\u53ca\u5982\u4f55\u907f\u514d\u5b83\u4eec\uff0c\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u7f29\u77ed\u9000\u7a0e\u5904\u7406\u65f6\u95f4\uff0c\u5e76\u964d\u4f4e\u7a0e\u52a1\u673a\u5173\u7684\u98ce\u9669\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u7533\u8bf7\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u65f6\u5e38\u72af\u7684\u9519\u8bef\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5e38\u89c1\u9519\u8bef<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7ec6\u8282<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u63d0\u4ea4\u7684\u6587\u4ef6\u7f3a\u5c11\u4f50\u8bc1\u6750\u6599\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u63d0\u4ea4\u4e86\u7533\u8bf7\uff0c\u4f46\u7f3a\u5c11\u76f8\u5173\u7684\u53d1\u7968\u3001\u6536\u636e\u3001\u4ed8\u6b3e\u5355\u636e\u6216\u4f1a\u8ba1\u62a5\u544a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u9519\u8bef\u7684\u7a0e\u52a1\u8bc6\u522b\u53f7\u7801\u6216\u4f01\u4e1a\u4fe1\u606f<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u8bc6\u522b\u53f7\u7801\u3001\u4f01\u4e1a\u540d\u79f0\u6216\u5730\u5740\u9519\u8bef\u53ef\u80fd\u5bfc\u81f4\u7533\u8bf7\u88ab\u62d2\u6216\u88ab\u8981\u6c42\u66f4\u6b63\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u671f\u95f4\u7684\u9519\u8bef<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4f8b\u5982\uff0c\u9519\u8bef\u7533\u62a5\u7eb3\u7a0e\u671f\uff0c\u9519\u8bef\u5730\u9648\u8ff0\u8d22\u653f\u5e74\u5ea6\u6216\u7ed3\u7b97\u671f\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u672a\u76d1\u63a7\u7a0e\u52a1\u673a\u5173\u7684\u901a\u77e5\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u63d0\u4ea4\u7533\u8bf7\u540e\uff0c\u5982\u679c\u9519\u8fc7\u8865\u5145\u6587\u4ef6\u6216\u89e3\u91ca\u7684\u8981\u6c42\uff0c\u53ef\u80fd\u4f1a\u5bfc\u81f4\u9000\u7a0e\u5ef6\u8fdf\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u8bc6\u522b\u5e38\u89c1\u9519\u8bef\u5e76\u91c7\u53d6\u6b63\u786e\u7684\u9884\u9632\u63aa\u65bd\u6709\u52a9\u4e8e\u4f01\u4e1a\u5feb\u901f\u3001\u51c6\u786e\u4e14\u5b8c\u5168\u5408\u6cd5\u5730\u5904\u7406\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u3002\u4ed4\u7ec6\u5ba1\u6838\u6587\u4ef6\u3001\u6838\u5bf9\u4f50\u8bc1\u6750\u6599\u3001\u6b63\u786e\u786e\u5b9a\u7eb3\u7a0e\u671f\u4ee5\u53ca\u5bc6\u5207\u5173\u6ce8\u7a0e\u52a1\u673a\u5173\u7684\u901a\u77e5\uff0c\u662f\u786e\u4fdd\u9000\u7a0e\u6d41\u7a0b\u987a\u5229\u8fdb\u884c\u7684\u5173\u952e\u6b65\u9aa4\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7acb\u5373\u5f00\u59cb\u5ba1\u67e5\u60a8\u7684\u8bb0\u5f55\u5e76\u51c6\u5907\u60a8\u7684\u6587\u4ef6\uff0c\u4ee5\u786e\u4fdd\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u6d41\u7a0b\u5c3d\u53ef\u80fd\u987a\u5229\u3001\u5feb\u901f\u548c\u9ad8\u6548\u5730\u8fdb\u884c\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4fdd\u6301\u5b8c\u6574\u3001\u900f\u660e\u4e14\u5408\u89c4\u7684\u4f1a\u8ba1\u8bb0\u5f55\u6709\u52a9\u4e8e\u4f01\u4e1a\u964d\u4f4e\u5728\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u7533\u8bf7\u65f6\u51fa\u9519\u7684\u98ce\u9669\u3002\u901a\u8fc7\u51c6\u786e\u8bb0\u5f55\u6536\u5165\u3001\u652f\u51fa\u548c\u8d22\u52a1\u4ea4\u6613\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u4ee5\u8f7b\u677e\u6838\u5b9e\u8bb0\u5f55\uff0c\u7f29\u77ed\u5ba1\u6838\u65f6\u95f4\uff0c\u5e76\u505a\u51fa\u9000\u7a0e\u51b3\u5b9a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u662f\u4e00\u9879\u5408\u6cd5\u6743\u76ca\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u4f18\u5316\u73b0\u91d1\u6d41\u3001\u63d0\u9ad8\u8d22\u52a1\u7ba1\u7406\u6548\u7387\u5e76\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\u3002\u901a\u8fc7\u51c6\u5907\u5b8c\u6574\u6709\u6548\u7684\u6587\u4ef6\u5e76\u9075\u5b88\u76f8\u5173\u7a0b\u5e8f\uff0c\u4f01\u4e1a\u53ef\u4ee5\u7f29\u77ed\u6536\u5230\u9000\u7a0e\u7684\u65f6\u95f4\u3001\u907f\u514d\u51fa\u9519\u5e76\u964d\u4f4e\u7a0e\u52a1\u673a\u5173\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f<\/b><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><b> MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/Zalo\uff1a0903 963 163<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1a <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p>\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3<\/a>\u00a0\u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/p>\n<p style=\"text-align: right;\"><em><strong>MAN \u7f16\u8f91 \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/strong><\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>\u4f01\u4e1a\u6240\u5f97\u7a0e\u9000\u7a0e\u4e3a\u4f01\u4e1a\u4f18\u5316\u73b0\u91d1\u6d41\u3001\u63d0\u9ad8\u8d22\u52a1\u7ba1\u7406\u6548\u7387\u63d0\u4f9b\u4e86\u5951\u673a\u3002\u6839\u636e\u7b2c80\/2021\/TT-BTC\u53f7\u901a\u77e5\uff0c\u4f01\u4e1a\u53ea\u6709\u5728\u6ee1\u8db3\u4ee5\u4e0b\u6761\u4ef6\u65f6\u624d\u6709\u8d44\u683c\u83b7\u5f97\u9000\u7a0e\uff1a\u5df2\u6b63\u786e\u7533\u62a5\u5e76\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1b\u591a\u7f34\u7684\u7a0e\u6b3e\u672a\u7528\u4e8e\u2026\u2026<\/p>","protected":false},"author":3,"featured_media":7195,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[13,14],"tags":[],"class_list":["post-5875","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc","category-ke-toan-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5875","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\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=5875"}],"version-history":[{"count":7,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5875\/revisions"}],"predecessor-version":[{"id":7199,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5875\/revisions\/7199"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7195"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5875"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5875"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5875"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}