{"id":8190,"date":"2026-04-13T16:47:46","date_gmt":"2026-04-13T09:47:46","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8190"},"modified":"2026-04-13T16:47:46","modified_gmt":"2026-04-13T09:47:46","slug":"dieu-kien-khau-tru-chi-phi-tndn","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/dieu-kien-khau-tru-chi-phi-tndn\/","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN: C\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t n\u0103m 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 \u0111ang ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd, k\u1ebf to\u00e1n n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd b\u1ec1n v\u1eefng. \u0110\u1eb7c bi\u1ec7t, t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026, khi <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Thue-thu-nhap-doanh-nghiep-2025-so-67-2025-QH15-580594.aspx\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"color: #0000ff;\">Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15<\/span><\/strong><\/a><span style=\"font-weight: 400;\"> \u0111i v\u00e0o v\u1eadn h\u00e0nh \u1ed5n \u0111\u1ecbnh, c\u00f3 nh\u1eefng thay \u0111\u1ed5i mang t\u00ednh b\u01b0\u1edbc ngo\u1eb7t m\u00e0 m\u1ecdi k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n l\u01b0u t\u00e2m \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c kho\u1ea3n chi c\u1ee7a m\u00ecnh th\u1ecfa m\u00e3n \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN.<\/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 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\/dieu-kien-khau-tru-chi-phi-tndn\/#Tong_quan_ve_chi_phi_duoc_tru_khi_tinh_thue_TNDN_nam_2026\" >T\u1ed5ng quan v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN n\u0103m 2026<\/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\/dieu-kien-khau-tru-chi-phi-tndn\/#03_Dieu_kien_khau_tru_chi_phi_TNDN_bat_buoc_nam_2026\" >03 \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN b\u1eaft bu\u1ed9c n\u0103m 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-kien-khau-tru-chi-phi-tndn\/#Khoan_chi_thuc_te_phat_sinh_lien_quan_den_hoat_dong_san_xuat_kinh_doanh\" >Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-kien-khau-tru-chi-phi-tndn\/#Co_day_du_hoa_don_chung_tu_hop_phap_theo_quy_dinh_cua_phap_luat\" >C\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-kien-khau-tru-chi-phi-tndn\/#Chung_tu_thanh_toan_khong_dung_tien_mat\" >\u975e\u73b0\u91d1\u652f\u4ed8\u5238<\/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\/dieu-kien-khau-tru-chi-phi-tndn\/#Phan_tich_chuyen_sau_Diem_c_khoan_1_Dieu_9_Luat_Thue_TNDN_2025\" >Ph\u00e2n t\u00edch chuy\u00ean s\u00e2u \u0110i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf TNDN 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-kien-khau-tru-chi-phi-tndn\/#Quy_trinh_kiem_soat_chi_phi_dam_bao_dieu_kien_khau_tru\" >Quy tr\u00ecnh ki\u1ec3m so\u00e1t chi ph\u00ed \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-kien-khau-tru-chi-phi-tndn\/#Cac_khoan_chi_phi_duoc_tru_dac_biet_va_uu_dai_nam_2026\" >C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1eb7c bi\u1ec7t v\u00e0 \u01b0u \u0111\u00e3i n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-kien-khau-tru-chi-phi-tndn\/#Danh_muc_cac_khoan_chi_khong_duoc_tru_can_dac_biet_luu_y\" >Danh m\u1ee5c c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-kien-khau-tru-chi-phi-tndn\/#Vi_du_thuc_te_ve_viec_vi_pham_dieu_kien_khau_tru_chi_phi_TNDN\" >V\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u1ec1 vi\u1ec7c vi ph\u1ea1m \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-kien-khau-tru-chi-phi-tndn\/#Huong_dan_luu_tru_ho_so_theo_chuan\" >H\u01b0\u1edbng d\u1eabn l\u01b0u tr\u1eef h\u1ed3 s\u01a1 theo chu\u1ea9n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-kien-khau-tru-chi-phi-tndn\/#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-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-kien-khau-tru-chi-phi-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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-kien-khau-tru-chi-phi-tndn\/#Cau_hoi_thuong_gap_ve_dieu_kien_khau_tru_chi_phi_TNDN\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-kien-khau-tru-chi-phi-tndn\/#Neu_doanh_nghiep_nop_thue_thay_cho_nha_thau_nuoc_ngoai_thi_co_duoc_tinh_la_thoa_man_dieu_kien_khau_tru_chi_phi_TNDN_khong\" >N\u1ebfu doanh nghi\u1ec7p n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i th\u00ec c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-kien-khau-tru-chi-phi-tndn\/#Cac_hoa_don_nho_duoi_05_trieu_dong_nhung_mua_nhieu_lan_trong_thang_co_bat_buoc_chuyen_khoan_de_dat_dieu_kien_khau_tru_chi_phi_TNDN_khong\" >C\u00e1c h\u00f3a \u0111\u01a1n nh\u1ecf d\u01b0\u1edbi 05 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng mua nhi\u1ec1u l\u1ea7n trong th\u00e1ng c\u00f3 b\u1eaft bu\u1ed9c chuy\u1ec3n kho\u1ea3n \u0111\u1ec3 \u0111\u1ea1t \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-kien-khau-tru-chi-phi-tndn\/#Chi_phi_xang_xe_cho_nhan_vien_khong_co_hoa_don_ten_cong_ty_chi_co_hoa_don_le_cua_cay_xang_co_dat_dieu_kien_khau_tru_chi_phi_TNDN\" >Chi ph\u00ed x\u0103ng xe cho nh\u00e2n vi\u00ean kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n t\u00ean c\u00f4ng ty (ch\u1ec9 c\u00f3 h\u00f3a \u0111\u01a1n l\u1ebb c\u1ee7a c\u00e2y x\u0103ng) c\u00f3 \u0111\u1ea1t \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_chi_phi_duoc_tru_khi_tinh_thue_TNDN_nam_2026\"><\/span><b>T\u1ed5ng quan v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8193\" aria-describedby=\"caption-attachment-8193\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8193\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Co-so-phap-ly-quy-dinh-ve-dieu-kien-khau-tru-chi-phi-TNDN.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Co-so-phap-ly-quy-dinh-ve-dieu-kien-khau-tru-chi-phi-TNDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Co-so-phap-ly-quy-dinh-ve-dieu-kien-khau-tru-chi-phi-TNDN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Co-so-phap-ly-quy-dinh-ve-dieu-kien-khau-tru-chi-phi-TNDN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Co-so-phap-ly-quy-dinh-ve-dieu-kien-khau-tru-chi-phi-TNDN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Co-so-phap-ly-quy-dinh-ve-dieu-kien-khau-tru-chi-phi-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8193\" class=\"wp-caption-text\">C\u01a1 s\u1edf ph\u00e1p l\u00fd quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/10\/2025, Lu\u1eadt Thu\u1ebf TNDN 2025 \u0111\u00e3 ch\u00ednh th\u1ee9c thay th\u1ebf c\u00e1c v\u0103n b\u1ea3n c\u0169, thi\u1ebft l\u1eadp m\u1ed9t h\u00e0nh lang ph\u00e1p l\u00fd m\u1edbi ch\u1eb7t ch\u1ebd v\u00e0 minh b\u1ea1ch h\u01a1n. Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb (th\u01b0\u1eddng \u0111\u01b0\u1ee3c gi\u1edbi chuy\u00ean m\u00f4n g\u1ecdi l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd) l\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n chi m\u00e0 c\u01a1 quan thu\u1ebf ch\u1ea5p thu\u1eadn \u0111\u1ec3 gi\u1ea3m tr\u1eeb v\u00e0o doanh thu t\u1ed5ng tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u00fang v\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng nh\u01b0 b\u1ecb truy thu thu\u1ebf, ph\u1ea1t ch\u1eadm n\u1ed9p ho\u1eb7c b\u1ecb x\u1ebfp h\u1ea1ng r\u1ee7i ro cao tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf qu\u1ed1c gia. Trong n\u0103m 2026, tr\u1ecdng t\u00e2m thanh tra c\u1ee7a c\u01a1 quan thu\u1ebf s\u1ebd xo\u00e1y s\u00e2u v\u00e0o t\u00ednh minh b\u1ea1ch c\u1ee7a d\u00f2ng ti\u1ec1n, s\u1ef1 logic c\u1ee7a c\u00e1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u00e0 vi\u1ec7c \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN c\u1ee7a t\u1eebng lo\u1ea1i h\u00ecnh h\u00f3a \u0111\u01a1n \u0111\u1eb7c th\u00f9. V\u00ec quy \u0111\u1ecbnh c\u00f2n kh\u00e1 m\u1edbi \u0111\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n, nhi\u1ec1u \u0111\u01a1n v\u1ecb \u0111\u00e3 ch\u1ee7 \u0111\u1ed9ng t\u00ecm \u0111\u1ebfn c\u00e1c gi\u1ea3i ph\u00e1p<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-thue-ngoai\/\"> k\u1ebf to\u00e1n thu\u1ebf ngo\u00e0i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> nh\u1eb1m r\u00e0 so\u00e1t v\u00e0 chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb ngay t\u1eeb \u0111\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"03_Dieu_kien_khau_tru_chi_phi_TNDN_bat_buoc_nam_2026\"><\/span><b>03 \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN b\u1eaft bu\u1ed9c n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, \u0111\u1ec3 m\u1ed9t kho\u1ea3n chi th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ea3i ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ef1 t\u1ed3n t\u1ea1i \u0111\u1ed3ng th\u1eddi c\u1ee7a 03 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN ti\u00ean quy\u1ebft sau \u0111\u00e2y:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_chi_thuc_te_phat_sinh_lien_quan_den_hoat_dong_san_xuat_kinh_doanh\"><\/span><b>Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc g\u1ed1c \u0111\u1ec3 x\u00e9t duy\u1ec7t b\u1ea5t k\u1ef3 kho\u1ea3n chi n\u00e0o. M\u1ed9t kho\u1ea3n chi d\u00f9 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n nh\u01b0ng n\u1ebfu kh\u00f4ng ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch t\u1ea1o ra doanh thu ho\u1eb7c duy tr\u00ec s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a ph\u00e1p nh\u00e2n th\u00ec s\u1ebd kh\u00f4ng th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh li\u00ean quan: Chi ph\u00ed ph\u1ea3i n\u1eb1m trong ph\u1ea1m vi c\u00e1c ng\u00e0nh ngh\u1ec1 kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p \u0111\u0103ng k\u00fd h\u1ee3p ph\u00e1p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1edbi mang t\u00ednh th\u1eddi \u0111\u1ea1i 2026: Lu\u1eadt Thu\u1ebf TNDN 2025 \u0111\u1eb7c bi\u1ec7t \u01b0u ti\u00ean c\u00e1c kho\u1ea3n chi li\u00ean quan \u0111\u1ebfn chuy\u1ec3n \u0111\u1ed5i s\u1ed1, nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n (R&amp;D) v\u00e0 c\u00e1c s\u00e1ng ki\u1ebfn \u0111\u1ea1t chu\u1ea9n Net Zero. N\u1ebfu doanh nghi\u1ec7p c\u00f3 c\u00e1c kho\u1ea3n chi nh\u1eb1m gi\u1ea3m ph\u00e1t th\u1ea3i carbon ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ngh\u1ec7 xanh, vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang v\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN cho c\u00e1c kho\u1ea3n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf h\u1ed7 tr\u1ee3 t\u1ed1i \u0111a th\u00f4ng qua c\u00e1c c\u01a1 ch\u1ebf \u01b0u \u0111\u00e3i thu\u1ebf su\u1ea5t \u0111\u1eb7c th\u00f9.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh c\u00f2n r\u1ea5t m\u1edbi \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p c\u1ea7n th\u1eddi gian c\u1eadp nh\u1eadt v\u00e0 th\u00edch nghi. \u0110\u1ec3 tr\u00e1nh l\u00e0m gi\u00e1n \u0111o\u1ea1n trong ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p c\u00e2n nh\u1eafc <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-ke-toan\/\">thu\u00ea k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, uy t\u00edn nh\u01b0 MAN &#8211; Master Accountant Network gi\u00fap doanh nghi\u1ec7p b\u1ecf s\u00f3t nh\u1eefng kho\u1ea3n chi \u0111\u00e1ng ra \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_day_du_hoa_don_chung_tu_hop_phap_theo_quy_dinh_cua_phap_luat\"><\/span><b>C\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ebfn n\u0103m 2026, h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 ph\u1ee7 s\u00f3ng to\u00e0n di\u1ec7n. Vi\u1ec7c kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ee3p l\u1ec7 \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p t\u1ef1 \u0111\u00e1nh m\u1ea5t \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed: Ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh to\u00e0n v\u1eb9n th\u00f4ng tin, \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng XML theo quy \u0111\u1ecbnh v\u00e0 kh\u00f4ng n\u1eb1m trong danh s\u00e1ch c\u1ea3nh b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 c\u00e1c doanh nghi\u1ec7p ma ho\u1eb7c r\u1ee7i ro cao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 minh ch\u1ee9ng \u0111i k\u00e8m: \u0110\u1ec3 c\u1ee7ng c\u1ed1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN, doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef b\u1ed9 h\u1ed3 s\u01a1 ho\u00e0n ch\u1ec9nh bao g\u1ed3m: H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf (c\u00f3 ch\u1eef k\u00fd s\u1ed1), bi\u00ean b\u1ea3n b\u00e0n giao h\u00e0ng h\u00f3a ho\u1eb7c nghi\u1ec7m thu d\u1ecbch v\u1ee5, v\u00e0 phi\u1ebfu nh\u1eadp kho (n\u1ebfu l\u00e0 h\u00e0ng h\u00f3a h\u1eefu h\u00ecnh). T\u00ednh x\u00e1c th\u1ef1c v\u00e0 t\u00ednh logic th\u1eddi gian c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y l\u00e0 y\u1ebfu t\u1ed1 c\u1ed1t l\u00f5i \u0111\u1ec3 b\u1ea3o v\u1ec7 kho\u1ea3n chi tr\u01b0\u1edbc c\u00e1c \u0111o\u00e0n thanh tra.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chung_tu_thanh_toan_khong_dung_tien_mat\"><\/span><b>\u975e\u73b0\u91d1\u652f\u4ed8\u5238<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 thay \u0111\u1ed5i quan tr\u1ecdng nh\u1ea5t m\u00e0 m\u1ecdi k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n ghi nh\u1edb trong n\u0103m 2026. C\u0103n c\u1ee9 theo \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf TNDN 2025, quy \u0111\u1ecbnh v\u1ec1 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u00e3 c\u00f3 b\u01b0\u1edbc ngo\u1eb7t l\u1edbn v\u1ec1 ng\u01b0\u1ee1ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ec3 x\u00e9t \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng gi\u00e1 tr\u1ecb m\u1edbi 05 tri\u1ec7u \u0111\u1ed3ng: \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT), doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ef1 thay \u0111\u1ed5i so v\u1edbi lu\u1eadt c\u0169: Tr\u01b0\u1edbc \u0111\u00e2y, ng\u01b0\u1ee1ng n\u00e0y l\u00e0 20 tri\u1ec7u \u0111\u1ed3ng. Vi\u1ec7c h\u1ea1 xu\u1ed1ng 05 tri\u1ec7u \u0111\u1ed3ng cho th\u1ea5y n\u1ed7 l\u1ef1c c\u1ee7a Ch\u00ednh ph\u1ee7 trong vi\u1ec7c minh b\u1ea1ch h\u00f3a m\u1ecdi giao d\u1ecbch kinh t\u1ebf. N\u1ebfu thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t cho c\u00e1c h\u00f3a \u0111\u01a1n t\u1eeb m\u1ee9c n\u00e0y tr\u1edf l\u00ean, doanh nghi\u1ec7p s\u1ebd vi ph\u1ea1m \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN v\u00e0 b\u1ecb lo\u1ea1i b\u1ecf kho\u1ea3n chi ngay l\u1eadp t\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c h\u00ecnh th\u1ee9c h\u1ee3p l\u1ec7: Chuy\u1ec3n kho\u1ea3n ng\u00e2n h\u00e0ng, thanh to\u00e1n b\u1eb1ng th\u1ebb t\u00edn d\u1ee5ng doanh nghi\u1ec7p, ho\u1eb7c qua c\u00e1c v\u00ed \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ecbnh danh doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u67e5\u770b\u8be6\u60c5\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-so-1138-huong-dan-hoa-don\/\">C\u00f4ng v\u0103n 1138\/KHH-QLDN3 h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n v\u1ec1 h\u00f3a \u0111\u01a1n.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_chuyen_sau_Diem_c_khoan_1_Dieu_9_Luat_Thue_TNDN_2025\"><\/span><b>Ph\u00e2n t\u00edch chuy\u00ean s\u00e2u \u0110i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf TNDN 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1eaft ch\u1eb7t \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN th\u00f4ng qua ng\u01b0\u1ee1ng 05 tri\u1ec7u \u0111\u1ed3ng mang l\u1ea1i s\u1ef1 thay \u0111\u1ed5i l\u1edbn trong quy tr\u00ecnh v\u1eadn h\u00e0nh c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd khi vi ph\u1ea1m, n\u1ebfu m\u1ed9t giao d\u1ecbch tr\u1ecb gi\u00e1 tr\u00ean 05 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng tu\u00e2n th\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN v\u1ec1 thanh to\u00e1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb kho\u1ea3n chi \u0111\u00f3 s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN cu\u1ed1i n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng c\u0169ng s\u1ebd b\u1ecb t\u1eeb ch\u1ed1i kh\u1ea5u tr\u1eeb, g\u00e2y thi\u1ec7t h\u1ea1i k\u00e9p v\u1ec1 t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> M\u1ed9t l\u1ed7i th\u01b0\u1eddng g\u1eb7p l\u00e0 chia nh\u1ecf h\u00f3a \u0111\u01a1n \u0111\u1ec3 n\u00e9 tr\u00e1nh vi\u1ec7c chuy\u1ec3n kho\u1ea3n. Tuy nhi\u00ean, c\u01a1 quan thu\u1ebf n\u0103m 2026 s\u1eed d\u1ee5ng AI \u0111\u1ec3 \u0111\u1ed1i so\u00e1t c\u00e1c h\u00f3a \u0111\u01a1n xu\u1ea5t cho c\u00f9ng m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf trong c\u00f9ng m\u1ed9t ng\u00e0y. N\u1ebfu t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c h\u00f3a \u0111\u01a1n nh\u1ecf c\u1ed9ng l\u1ea1i v\u01b0\u1ee3t ng\u01b0\u1ee1ng 05 tri\u1ec7u \u0111\u1ed3ng m\u00e0 v\u1eabn thanh to\u00e1n ti\u1ec1n m\u1eb7t, doanh nghi\u1ec7p v\u1eabn b\u1ecb coi l\u00e0 vi ph\u1ea1m \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn chuy\u00ean tr\u00e1ch m\u1ea1nh, vi\u1ec7c s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\"> \u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u \u0111\u1ec3 ki\u1ec3m so\u00e1t tri\u1ec7t \u0111\u1ec3 c\u00e1c r\u1ee7i ro li\u00ean quan \u0111\u1ebfn ng\u01b0\u1ee1ng thanh to\u00e1n n\u00e0y, \u0111\u1ea3m b\u1ea3o m\u1ecdi giao d\u1ecbch \u0111\u1ec1u tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_soat_chi_phi_dam_bao_dieu_kien_khau_tru\"><\/span><b>Quy tr\u00ecnh ki\u1ec3m so\u00e1t chi ph\u00ed \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8192\" aria-describedby=\"caption-attachment-8192\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8192\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-kiem-soat-chi-phi-dam-bao-dieu-kien-khau-tru-chi-phi-TNDN.jpg\" alt=\"Quy tr\u00ecnh ki\u1ec3m so\u00e1t chi ph\u00ed \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-kiem-soat-chi-phi-dam-bao-dieu-kien-khau-tru-chi-phi-TNDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-kiem-soat-chi-phi-dam-bao-dieu-kien-khau-tru-chi-phi-TNDN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-kiem-soat-chi-phi-dam-bao-dieu-kien-khau-tru-chi-phi-TNDN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-kiem-soat-chi-phi-dam-bao-dieu-kien-khau-tru-chi-phi-TNDN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-kiem-soat-chi-phi-dam-bao-dieu-kien-khau-tru-chi-phi-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8192\" class=\"wp-caption-text\">Quy tr\u00ecnh ki\u1ec3m so\u00e1t chi ph\u00ed \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 \u0111\u1ea3m b\u1ea3o m\u1ecdi kho\u1ea3n chi \u0111\u1ec1u th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN, doanh nghi\u1ec7p n\u00ean \u00e1p d\u1ee5ng quy tr\u00ecnh ki\u1ec3m so\u00e1t 5 b\u01b0\u1edbc sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ea9m \u0111\u1ecbnh nh\u00e0 cung c\u1ea5p: Ki\u1ec3m tra tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u00e1n h\u00e0ng tr\u00ean c\u1ed5ng th\u00f4ng tin c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 tr\u00e1nh h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t ng\u01b0\u1ee1ng 05 tri\u1ec7u: Thi\u1ebft l\u1eadp c\u1ea3nh b\u00e1o tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch g\u1ea7n ch\u1ea1m ng\u01b0\u1ee1ng n\u00e0y \u0111\u1ec3 chuy\u1ec3n sang h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, \u0111\u1ea3m b\u1ea3o \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb 3 b\u00ean: H\u1ee3p \u0111\u1ed3ng &#8211; H\u00f3a \u0111\u01a1n &#8211; Ch\u1ee9ng t\u1eeb thanh to\u00e1n ph\u1ea3i th\u1ed1ng nh\u1ea5t v\u1ec1 s\u1ed1 ti\u1ec1n, n\u1ed9i dung v\u00e0 th\u1eddi gian.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef s\u1ed1 h\u00f3a t\u1eadp trung: X\u00e2y d\u1ef1ng kho l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eadp trung \u0111\u1ec3 d\u1ec5 d\u00e0ng truy xu\u1ea5t v\u00e0 gi\u1ea3i tr\u00ecnh khi c\u1ea7n ch\u1ee9ng minh \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh k\u1ef3 r\u00e0 so\u00e1t: H\u00e0ng qu\u00fd n\u00ean th\u1ef1c hi\u1ec7n so\u00e1t x\u00e9t thu\u1ebf \u0111\u1ec3 k\u1ecbp th\u1eddi ph\u00e1t hi\u1ec7n c\u00e1c h\u00f3a \u0111\u01a1n thi\u1ebfu ch\u1ee9ng t\u1eeb thanh to\u00e1n ho\u1eb7c kh\u00f4ng li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_chi_phi_duoc_tru_dac_biet_va_uu_dai_nam_2026\"><\/span><b>C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1eb7c bi\u1ec7t v\u00e0 \u01b0u \u0111\u00e3i n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf TNDN 2025 m\u1edf ra nhi\u1ec1u c\u01a1 h\u1ed9i cho doanh nghi\u1ec7p bi\u1ebft t\u1eadn d\u1ee5ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN \u01b0u \u0111\u00e3i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed nh\u00e2n c\u00f4ng: Ti\u1ec1n l\u01b0\u01a1ng, th\u01b0\u1edfng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng. \u0110\u1eb7c bi\u1ec7t, c\u00e1c kho\u1ea3n chi h\u1ed7 tr\u1ee3 nh\u00e0 \u1edf cho c\u00f4ng nh\u00e2n ho\u1eb7c chi \u0111\u00e0o t\u1ea1o n\u00e2ng cao tay ngh\u1ec1 s\u1ebd \u0111\u01b0\u1ee3c x\u00e9t duy\u1ec7t l\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN thu\u1eadn l\u1ee3i h\u01a1n nh\u1eb1m khuy\u1ebfn kh\u00edch an sinh x\u00e3 h\u1ed9i<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed cho R&amp;D v\u00e0 Chuy\u1ec3n \u0111\u1ed5i s\u1ed1: \u0110\u00e2y l\u00e0 v\u00f9ng xanh trong qu\u1ea3n l\u00fd thu\u1ebf. C\u00e1c doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 v\u00e0o ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb, AI ho\u1eb7c h\u1ea1 t\u1ea7ng d\u1eef li\u1ec7u s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb nhanh ho\u1eb7c t\u00ednh th\u00eam t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, mi\u1ec5n l\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN v\u1ec1 h\u00f3a \u0111\u01a1n c\u00f4ng ngh\u1ec7 th\u00f4ng tin.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed ph\u00fac l\u1ee3i: T\u1ed5ng m\u1ee9c chi ph\u00fac l\u1ee3i tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (hi\u1ebfu h\u1ec9, ngh\u1ec9 m\u00e1t, h\u1ed7 tr\u1ee3 h\u1ecdc t\u1eadp&#8230;) \u0111\u01b0\u1ee3c kh\u1ed1ng ch\u1ebf kh\u00f4ng qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf. Vi\u1ec7c qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd kho\u1ea3n n\u00e0y gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN trong nh\u00f3m chi ph\u00ed kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n GTGT.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Danh_muc_cac_khoan_chi_khong_duoc_tru_can_dac_biet_luu_y\"><\/span><b>Danh m\u1ee5c c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, m\u1ed9t s\u1ed1 kho\u1ea3n chi v\u1eabn b\u1ecb lo\u1ea1i b\u1ecf do kh\u00f4ng \u0111\u00e1p \u1ee9ng b\u1ea3n ch\u1ea5t c\u1ee7a \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c: Ti\u00eau hao nguy\u00ean v\u1eadt li\u1ec7u v\u01b0\u1ee3t qu\u00e1 \u0111\u1ecbnh m\u1ee9c k\u1ef9 thu\u1eadt \u0111\u00e3 c\u00f4ng b\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay qu\u00e1 h\u1ea1n: Ho\u1eb7c ph\u1ea7n l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh: Bao g\u1ed3m ph\u1ea1t thu\u1ebf, ph\u1ea1t vi ph\u1ea1m m\u00f4i tr\u01b0\u1eddng, giao th\u00f4ng. Nh\u1eefng kho\u1ea3n n\u00e0y tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed qu\u1ea3ng c\u00e1o kh\u00f4ng h\u1ee3p l\u1ec7: C\u00e1c kho\u1ea3n chi t\u00e0i tr\u1ee3 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb ho\u1eb7c chi cho c\u00e1c m\u1ee5c \u0111\u00edch c\u00e1 nh\u00e2n c\u1ee7a Ban l\u00e3nh \u0111\u1ea1o.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_ve_viec_vi_pham_dieu_kien_khau_tru_chi_phi_TNDN\"><\/span><b>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u1ec1 vi\u1ec7c vi ph\u1ea1m \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>\u60c5\u51b5\uff1a<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty A trong n\u0103m 2026 mua v\u1eadt t\u01b0 x\u00e2y d\u1ef1ng t\u1eeb c\u1eeda h\u00e0ng B v\u1edbi t\u1ed5ng c\u1ed9ng 4 h\u00f3a \u0111\u01a1n trong c\u00f9ng ng\u00e0y 08\/03\/2026, m\u1ed7i h\u00f3a \u0111\u01a1n tr\u1ecb gi\u00e1 1.500.000 VN\u0110. C\u00f4ng ty A \u0111\u00e3 thanh to\u00e1n to\u00e0n b\u1ed9 6.000.000 VN\u0110 b\u1eb1ng ti\u1ec1n m\u1eb7t cho B. K\u1ebft qu\u1ea3:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN t\u1ea1i Lu\u1eadt 2025, c\u00e1c h\u00f3a \u0111\u01a1n ph\u00e1t sinh trong c\u00f9ng m\u1ed9t ng\u00e0y cho c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t l\u1ea7n giao d\u1ecbch. Do \u0111\u00f3, C\u00f4ng ty A \u0111\u00e3 vi ph\u1ea1m quy \u0111\u1ecbnh thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Khi quy\u1ebft to\u00e1n thu\u1ebf, C\u00f4ng ty A b\u1ecb lo\u1ea1i 6.000.000 VN\u0110 kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 b\u1ecb truy thu thu\u1ebf TNDN t\u01b0\u01a1ng \u1ee9ng (20% c\u1ee7a 6.000.000 VN\u0110 l\u00e0 1.200.000 VN\u0110). \u0110\u00e2y l\u00e0 minh ch\u1ee9ng r\u00f5 n\u00e9t cho vi\u1ec7c l\u01a1 l\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN v\u1ec1 ng\u01b0\u1ee1ng thanh to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_luu_tru_ho_so_theo_chuan\"><\/span><b>H\u01b0\u1edbng d\u1eabn l\u01b0u tr\u1eef h\u1ed3 s\u01a1 theo chu\u1ea9n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 n\u00e2ng cao t\u00ednh thuy\u1ebft ph\u1ee5c tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf, h\u1ed3 s\u01a1 minh ch\u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN c\u1ea7n \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1: To\u00e0n b\u1ed9 h\u1ee3p \u0111\u1ed3ng v\u00e0 bi\u00ean b\u1ea3n n\u00ean \u0111\u01b0\u1ee3c k\u00fd s\u1ed1 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00f4ng th\u1ec3 ph\u1ee7 nh\u1eadn v\u00e0 th\u1eddi \u0111i\u1ec3m k\u00fd x\u00e1c th\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef Log thanh to\u00e1n: Ngo\u00e0i sao k\u00ea ng\u00e2n h\u00e0ng, h\u00e3y l\u01b0u tr\u1eef c\u00e1c l\u1ec7nh chuy\u1ec3n kho\u1ea3n \u0111i k\u00e8m v\u1edbi m\u00e3 \u0111\u01a1n h\u00e0ng t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh logic c\u1ee7a \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy ch\u1ebf n\u1ed9i b\u1ed9 l\u00e0m n\u1ec1n t\u1ea3ng: M\u1ecdi kho\u1ea3n chi \u0111\u1eb7c th\u00f9 c\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft trong Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty \u0111\u1ec3 t\u1ea1o c\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1eefng ch\u1eafc cho \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN.<\/span><\/li>\n<\/ul>\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;\">Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN \u0111\u00f2i h\u1ecfi s\u1ef1 t\u1ec9 m\u1ec9 v\u00e0 hi\u1ec3u bi\u1ebft s\u00e2u s\u1eafc c\u1ee7a \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n. Ng\u01b0\u1ee1ng 05 tri\u1ec7u \u0111\u1ed3ng t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 9 kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t con s\u1ed1, m\u00e0 l\u00e0 m\u1ed9t th\u00f4ng \u0111i\u1ec7p v\u1ec1 s\u1ef1 k\u1ef7 lu\u1eadt t\u00e0i ch\u00ednh m\u00e0 m\u1ecdi doanh nghi\u1ec7p ph\u1ea3i th\u00edch nghi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng nh\u00e0 cung c\u1ea5p, c\u1eadp nh\u1eadt quy tr\u00ecnh thanh to\u00e1n v\u00e0 \u0111\u1ea9y m\u1ea1nh s\u1ed1 h\u00f3a ch\u1ee9ng t\u1eeb ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh. Vi\u1ec7c n\u1eafm v\u1eefng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN ch\u00ednh l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 b\u1ea3o v\u1ec7 l\u1ee3i nhu\u1eadn v\u00e0 uy t\u00edn c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\">\u63a5\u89e6<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 c\u1ee5 th\u1ec3!<\/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\"><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\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><b>L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/b><\/a><span style=\"font-weight: 400;\">, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dieu_kien_khau_tru_chi_phi_TNDN\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_doanh_nghiep_nop_thue_thay_cho_nha_thau_nuoc_ngoai_thi_co_duoc_tinh_la_thoa_man_dieu_kien_khau_tru_chi_phi_TNDN_khong\"><\/span>N\u1ebfu doanh nghi\u1ec7p n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i th\u00ec c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, n\u1ebfu doanh nghi\u1ec7p c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u thay v\u00e0 h\u1ee3p \u0111\u1ed3ng c\u00f3 \u0111i\u1ec1u kho\u1ea3n quy \u0111\u1ecbnh doanh nghi\u1ec7p ch\u1ecbu m\u1ee9c thu\u1ebf n\u00e0y.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Cac_hoa_don_nho_duoi_05_trieu_dong_nhung_mua_nhieu_lan_trong_thang_co_bat_buoc_chuyen_khoan_de_dat_dieu_kien_khau_tru_chi_phi_TNDN_khong\"><\/span>C\u00e1c h\u00f3a \u0111\u01a1n nh\u1ecf d\u01b0\u1edbi 05 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng mua nhi\u1ec1u l\u1ea7n trong th\u00e1ng c\u00f3 b\u1eaft bu\u1ed9c chuy\u1ec3n kho\u1ea3n \u0111\u1ec3 \u0111\u1ea1t \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng b\u1eaft bu\u1ed9c, nh\u01b0ng khuy\u1ebfn kh\u00edch th\u1ef1c hi\u1ec7n chuy\u1ec3n kho\u1ea3n \u0111\u1ec3 minh b\u1ea1ch h\u00f3a s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 gi\u1ea3m r\u1ee7i ro khi b\u1ecb g\u1ed9p ng\u00e0y thanh to\u00e1n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_xang_xe_cho_nhan_vien_khong_co_hoa_don_ten_cong_ty_chi_co_hoa_don_le_cua_cay_xang_co_dat_dieu_kien_khau_tru_chi_phi_TNDN\"><\/span>Chi ph\u00ed x\u0103ng xe cho nh\u00e2n vi\u00ean kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n t\u00ean c\u00f4ng ty (ch\u1ec9 c\u00f3 h\u00f3a \u0111\u01a1n l\u1ebb c\u1ee7a c\u00e2y x\u0103ng) c\u00f3 \u0111\u1ea1t \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tR\u1ea5t kh\u00f3. \u0110\u1ec3 \u0111\u1ea1t \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN, h\u00f3a \u0111\u01a1n ph\u1ea3i mang m\u00e3 s\u1ed1 thu\u1ebf c\u00f4ng ty v\u00e0 \u0111i k\u00e8m \u0111\u1ecbnh m\u1ee9c kho\u00e1n xe c\u1ee5 th\u1ec3 trong quy ch\u1ebf n\u1ed9i b\u1ed9.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu doanh nghi\u1ec7p n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i th\u00ec c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3, n\u1ebfu 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k\u1ebf to\u00e1n n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd b\u1ec1n v\u1eefng. \u0110\u1eb7c bi\u1ec7t, t\u1eeb n\u0103m t\u00e0i 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