{"id":8634,"date":"2026-05-25T09:50:05","date_gmt":"2026-05-25T02:50:05","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8634"},"modified":"2026-05-25T10:02:16","modified_gmt":"2026-05-25T03:02:16","slug":"hach-toan-thue-nha-thau-theo-thong-tu-99","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-thue-nha-thau-theo-thong-tu-99\/","title":{"rendered":"\u6839\u636e\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u77e5\uff0c\u627f\u5305\u5546\u7a0e\u7684\u4f1a\u8ba1\u5904\u7406\u6307\u5357"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf s\u00e2u r\u1ed9ng, c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam ng\u00e0y c\u00e0ng ph\u00e1t sinh nhi\u1ec1u giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i. K\u00e9o theo \u0111\u00f3 l\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT). \u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed h\u1ee3p l\u00fd c\u1ee7a doanh nghi\u1ec7p, vi\u1ec7c n\u1eafm v\u1eefng nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 l\u00e0 v\u00f4 c\u00f9ng c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi m\u1ed7i k\u1ebf to\u00e1n vi\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p cho b\u1ea1n m\u1ed9t c\u1ea9m nang to\u00e0n di\u1ec7n v\u00e0 chuy\u00ean s\u00e2u v\u1ec1 quy tr\u00ecnh h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh 2026, gi\u00fap doanh nghi\u1ec7p x\u1eed l\u00fd m\u01b0\u1ee3t m\u00e0 s\u1ed1 li\u1ec7u v\u00e0 s\u1eb5n s\u00e0ng tr\u01b0\u1edbc m\u1ecdi k\u1ef3 thanh tra thu\u1ebf.<\/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\">M\u1ee5c l\u1ee5c<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/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\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Ban_chat_nghiep_vu_va_tam_quan_trong_cua_viec_hach_toan_thue_nha_thau_theo_Thong_tu_99\" >B\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99<\/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\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Cac_phuong_phap_hach_toan_thue_nha_thau_theo_Thong_tu_99_cho_tung_loai_hop_dong\" >C\u00e1c ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 cho t\u1eebng lo\u1ea1i h\u1ee3p \u0111\u1ed3ng<\/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\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Hach_toan_thue_nha_thau_theo_Thong_tu_99_doi_voi_hop_dong_gia_Gross_Gia_da_bao_gom_thue\" >H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng gi\u00e1 Gross (Gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf)<\/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\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Quy_trinh_dinh_khoan_ke_toan_chi_tiet\" >Quy tr\u00ecnh \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n chi ti\u1ebft<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Buoc_1_Ghi_nhan_cong_no_va_cac_khoan_thue_phat_sinh\" >B\u01b0\u1edbc 1: Ghi nh\u1eadn c\u00f4ng n\u1ee3 v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf ph\u00e1t sinh<\/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\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Buoc_2_Khi_doanh_nghiep_thuc_hien_nop_thue_vao_Ngan_sach_Nha_nuoc\" >B\u01b0\u1edbc 2: Khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Hach_toan_thue_nha_thau_theo_Thong_tu_99_doi_voi_hop_dong_gia_Net_Gia_chua_bao_gom_thue\" >H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng gi\u00e1 Net (Gi\u00e1 ch\u01b0a bao g\u1ed3m thu\u1ebf)<\/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\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Quy_trinh_dinh_khoan_ke_toan_chi_tiet-2\" >Quy tr\u00ecnh \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n chi ti\u1ebft<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Buoc_1_Ghi_nhan_no_phai_tra_cho_nha_thau_nuoc_ngoai_theo_gia_tri_hop_dong\" >B\u01b0\u1edbc 1: Ghi nh\u1eadn n\u1ee3 ph\u1ea3i tr\u1ea3 cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Buoc_2_Hach_toan_nghia_vu_thue_GTGT_va_TNDN_nha_thau_sau_khi_quy_doi\" >B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf GTGT v\u00e0 TNDN nh\u00e0 th\u1ea7u sau khi quy \u0111\u1ed5i<\/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\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Buoc_3_Khi_nop_tien_thue_vao_Ngan_sach_Nha_nuoc\" >B\u01b0\u1edbc 3: Khi n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc<\/a><\/li><\/ul><\/li><\/ul><\/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\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Hach_toan_thue_nha_thau_theo_Thong_tu_99_khi_hop_dong_chua_bao_gom_thue_GTGT\" >H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 khi h\u1ee3p \u0111\u1ed3ng ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT<\/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\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Quy_trinh_dinh_khoan_ke_toan_chi_tiet-3\" >Quy tr\u00ecnh \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n chi ti\u1ebft<\/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\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Buoc_1_Ghi_nhan_cong_no_va_nghia_vu_thue_lien_quan\" >B\u01b0\u1edbc 1: Ghi nh\u1eadn c\u00f4ng n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf li\u00ean quan<\/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\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Buoc_2_Khi_thuc_hien_nop_thue_thay_vao_Kho_bac\" >B\u01b0\u1edbc 2: Khi th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf thay v\u00e0o Kho b\u1ea1c<\/a><\/li><\/ul><\/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\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Hach_toan_thue_nha_thau_theo_Thong_tu_99_trong_truong_hop_nop_thay_thuan_tuy\" >H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 trong tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thay thu\u1ea7n t\u00fay<\/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\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Quy_trinh_dinh_khoan_ke_toan_chi_tiet_khi_thuc_hien_nop_thay\" >Quy tr\u00ecnh \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n chi ti\u1ebft khi th\u1ef1c hi\u1ec7n n\u1ed9p thay<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Buoc_1_Ghi_nhan_chi_phi_nha_thau_phat_sinh_ban_dau\" >B\u01b0\u1edbc 1: Ghi nh\u1eadn chi ph\u00ed nh\u00e0 th\u1ea7u ph\u00e1t sinh ban \u0111\u1ea7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Buoc_2_Ghi_nhan_so_thue_nha_thau_phai_nop_thay_khau_tru_vao_cong_no\" >B\u01b0\u1edbc 2: Ghi nh\u1eadn s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p thay kh\u1ea5u tr\u1eeb v\u00e0o c\u00f4ng n\u1ee3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Buoc_3_Khi_nop_thue_nha_thau_thay_cho_nha_thau_nuoc_ngoai_vao_ngan_sach\" >B\u01b0\u1edbc 3: Khi n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0o ng\u00e2n s\u00e1ch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Buoc_4_Thanh_toan_phan_gia_tri_hop_dong_con_lai_cho_nha_thau_nuoc_ngoai\" >B\u01b0\u1edbc 4: Thanh to\u00e1n ph\u1ea7n gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng c\u00f2n l\u1ea1i cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Dong_bo_ty_gia_khi_thuc_hien_hach_toan_thue_nha_thau_theo_Thong_tu_99\" >\u0110\u1ed3ng b\u1ed9 t\u1ef7 gi\u00e1 khi th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Nhung_luu_y_cot_loi_khi_hach_toan_thue_nha_thau_theo_Thong_tu_99_de_tranh_rui_ro_thue\" >Nh\u1eefng l\u01b0u \u00fd c\u1ed1t l\u00f5i khi h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Xac_dinh_dung_doi_tuong_chiu_thue_va_ty_le_thue_ap_dung\" >X\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf \u00e1p d\u1ee5ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Luu_giu_day_du_ho_so_chung_tu_hop_le\" >L\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Tuan_thu_nghiem_ngat_thoi_han_nop_to_khai_va_nop_thue\" >Tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai v\u00e0 n\u1ed9p thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Dam_bao_hach_toan_chinh_xac_tai_khoan_va_ban_chat_chi_phi\" >\u0110\u1ea3m b\u1ea3o h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c t\u00e0i kho\u1ea3n v\u00e0 b\u1ea3n ch\u1ea5t chi ph\u00ed<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Cau_hoi_thuong_gap_khi_hach_toan_thue_nha_thau_theo_Thong_tu_99\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Khoan_thue_TNDN_nha_thau_nop_thay_trong_hop_dong_gia_Net_co_duoc_tinh_la_chi_phi_duoc_tru_khi_quyet_toan_thue_TNDN_khong\" >Kho\u1ea3n thu\u1ebf TNDN nh\u00e0 th\u1ea7u n\u1ed9p thay trong h\u1ee3p \u0111\u1ed3ng gi\u00e1 Net c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Su_thay_doi_ve_ten_goi_cua_Tai_khoan_112_trong_Thong_tu_992025TT-BTC_anh_huong_the_nao_den_nghiep_vu_hach_toan_thue_nha_thau\" >S\u1ef1 thay \u0111\u1ed5i v\u1ec1 t\u00ean g\u1ecdi c\u1ee7a T\u00e0i kho\u1ea3n 112 trong Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o \u0111\u1ebfn nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n 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-31\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Neu_doanh_nghiep_su_dung_ma_so_thue_nop_thay_ma_10_so_thi_viec_ke_khai_va_hach_toan_dong_tien_thue_duoc_quan_ly_ra_sao\" >N\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay (m\u00e3 10 s\u1ed1) th\u00ec vi\u1ec7c k\u00ea khai v\u00e0 h\u1ea1ch to\u00e1n d\u00f2ng ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ra sao?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Theo_Thong_tu_99_neu_chi_nhanh_khong_lap_bao_cao_tai_chinh_rieng_thi_viec_hach_toan_thue_nha_thau_duoc_thuc_hien_nhu_the_nao\" >Theo Th\u00f4ng t\u01b0 99, n\u1ebfu chi nh\u00e1nh kh\u00f4ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang th\u00ec vi\u1ec7c h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Ket_luan_ve_phuong_phap_hach_toan_thue_nha_thau_theo_Thong_tu_99\" >K\u1ebft lu\u1eadn v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-thue-nha-thau-theo-thong-tu-99\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_chat_nghiep_vu_va_tam_quan_trong_cua_viec_hach_toan_thue_nha_thau_theo_Thong_tu_99\"><\/span><b>B\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8636\" aria-describedby=\"caption-attachment-8636\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8636\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-hach-toan-thue-nha-thau-theo-Thong-tu-99.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-hach-toan-thue-nha-thau-theo-Thong-tu-99.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-hach-toan-thue-nha-thau-theo-Thong-tu-99-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-hach-toan-thue-nha-thau-theo-Thong-tu-99-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-hach-toan-thue-nha-thau-theo-Thong-tu-99-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-hach-toan-thue-nha-thau-theo-Thong-tu-99-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8636\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i l\u00e0 lo\u1ea1i thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng theo lu\u1eadt ph\u00e1p Vi\u1ec7t Nam nh\u01b0ng c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1eeb vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c h\u00e0ng h\u00f3a k\u00e8m d\u1ecbch v\u1ee5 tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam. Khi ph\u00e1t sinh giao d\u1ecbch n\u00e0y, ph\u00eda Vi\u1ec7t Nam c\u00f3 ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb, khai tr\u00ecnh v\u00e0 n\u1ed9p thay thu\u1ebf cho \u0111\u1ed1i t\u00e1c ngo\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1edf d\u0129 vi\u1ec7c t\u00ecm hi\u1ec3u c\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p \u0111\u1eb7c bi\u1ec7t quan t\u00e2m t\u1eeb n\u0103m 2026 l\u00e0 do s\u1ef1 thay \u0111\u1ed5i v\u00e0 ho\u00e0n thi\u1ec7n c\u1ee7a khung ph\u00e1p l\u00fd k\u1ebf to\u00e1n c\u0169ng nh\u01b0 qu\u1ea3n l\u00fd \u0111\u0103ng k\u00fd thu\u1ebf n\u1ed9p thay. Th\u00f4ng t\u01b0 99 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft quy tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 (m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay) \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c n\u1ed9p ng\u00e2n s\u00e1ch. N\u1ebfu k\u1ebf to\u00e1n kh\u00f4ng n\u1eafm ch\u1eafc nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99, doanh nghi\u1ec7p r\u1ea5t d\u1ec5 r\u01a1i v\u00e0o c\u00e1c r\u1ee7i ro nh\u01b0 h\u1ea1ch to\u00e1n sai t\u00e0i kho\u1ea3n, s\u1eed d\u1ee5ng sai t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7, d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb xu\u1ea5t to\u00e1n chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf TNDN ho\u1eb7c b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ed7 tr\u1ee3 ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n n\u1ed9p thay v\u00e0 h\u1ec7 th\u1ed1ng h\u00f3a ch\u1ee9ng t\u1eeb s\u1ed1 h\u00f3a, doanh nghi\u1ec7p tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-online\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n online<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn \u0111\u1ec3 c\u00f9ng \u0111\u1ed3ng h\u00e0nh r\u00e0 so\u00e1t, tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ec3 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u0169ng nh\u01b0 h\u00ecnh \u1ea3nh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_hach_toan_thue_nha_thau_theo_Thong_tu_99_cho_tung_loai_hop_dong\"><\/span><b>C\u00e1c ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 cho t\u1eebng lo\u1ea1i h\u1ee3p \u0111\u1ed3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8637\" aria-describedby=\"caption-attachment-8637\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8637\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-phuong-phap-hach-toan-thue-nha-thau-theo-Thong-tu-99-cho-tung-loai-hop-dong.jpg\" alt=\"C\u00e1c ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 cho t\u1eebng lo\u1ea1i h\u1ee3p \u0111\u1ed3ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-phuong-phap-hach-toan-thue-nha-thau-theo-Thong-tu-99-cho-tung-loai-hop-dong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-phuong-phap-hach-toan-thue-nha-thau-theo-Thong-tu-99-cho-tung-loai-hop-dong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-phuong-phap-hach-toan-thue-nha-thau-theo-Thong-tu-99-cho-tung-loai-hop-dong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-phuong-phap-hach-toan-thue-nha-thau-theo-Thong-tu-99-cho-tung-loai-hop-dong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-phuong-phap-hach-toan-thue-nha-thau-theo-Thong-tu-99-cho-tung-loai-hop-dong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8637\" class=\"wp-caption-text\">C\u00e1c ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 cho t\u1eebng lo\u1ea1i h\u1ee3p \u0111\u1ed3ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f9y thu\u1ed9c v\u00e0o c\u00e1c \u0111i\u1ec1u kho\u1ea3n th\u1ecfa thu\u1eadn v\u1ec1 tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf gi\u1eefa doanh nghi\u1ec7p Vi\u1ec7t Nam v\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, k\u1ebf to\u00e1n s\u1ebd l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh kho\u1ea3n ph\u00f9 h\u1ee3p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 4 tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf ph\u1ed5 bi\u1ebfn nh\u1ea5t khi ti\u1ebfn h\u00e0nh h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_thue_nha_thau_theo_Thong_tu_99_doi_voi_hop_dong_gia_Gross_Gia_da_bao_gom_thue\"><\/span><b>H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng gi\u00e1 Gross (Gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng theo gi\u00e1 Gross l\u00e0 tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb th\u1ecfa thu\u1eadn k\u00fd k\u1ebft tr\u00ean h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m to\u00e0n b\u1ed9 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN nh\u00e0 th\u1ea7u. Doanh nghi\u1ec7p Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb s\u1ed1 ti\u1ec1n thu\u1ebf n\u00e0y tr\u1ef1c ti\u1ebfp t\u1eeb gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u01b0\u1edbc khi chuy\u1ec3n ti\u1ec1n ra n\u01b0\u1edbc ngo\u00e0i cho nh\u00e0 th\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, v\u00ec thu\u1ebf TNDN nh\u00e0 th\u1ea7u do ch\u00ednh ph\u00eda n\u01b0\u1edbc ngo\u00e0i ch\u1ecbu (kh\u1ea5u tr\u1eeb t\u1eeb doanh thu c\u1ee7a h\u1ecd), doanh nghi\u1ec7p Vi\u1ec7t Nam ch\u1ec9 l\u00e0 \u0111\u01a1n v\u1ecb n\u1ed9p thay h\u1ed9. Do \u0111\u00f3, ph\u1ea7n thu\u1ebf TNDN n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_dinh_khoan_ke_toan_chi_tiet\"><\/span><b>Quy tr\u00ecnh \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n chi ti\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c nghi\u1ec7p v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n v\u00e0o h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch, k\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh ghi nh\u1eadn c\u00e1c b\u00fat to\u00e1n \u0111\u1ecbnh kho\u1ea3n theo tr\u00ecnh t\u1ef1 c\u1ee5 th\u1ec3 d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Ghi_nhan_cong_no_va_cac_khoan_thue_phat_sinh\"><\/span><b>B\u01b0\u1edbc 1: Ghi nh\u1eadn c\u00f4ng n\u1ee3 v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf ph\u00e1t sinh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 ho\u1eb7c bi\u00ean b\u1ea3n nghi\u1ec7m thu t\u1eeb nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, k\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh ghi nh\u1eadn chi ph\u00ed v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 627, 642&#8230;: Ph\u1ea3n \u00e1nh chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh (ph\u1ea7n gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 t\u01b0\u01a1ng \u1ee9ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 811: Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf TNDN nh\u00e0 th\u1ea7u ph\u00e1t sinh (kho\u1ea3n n\u00e0y b\u1ecb lo\u1ea1i tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN do kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 133: Ph\u1ea3n \u00e1nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (khi c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf n\u1ed9p thay).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 331: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (sau khi \u0111\u00e3 tr\u1eeb \u0111i ph\u1ea7n thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3338: Ph\u1ea3n \u00e1nh chi ti\u1ebft s\u1ed1 ti\u1ec1n thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT v\u00e0 TNDN).<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Khi_doanh_nghiep_thuc_hien_nop_thue_vao_Ngan_sach_Nha_nuoc\"><\/span><b>B\u01b0\u1edbc 2: Khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o Gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch \u0111\u00e3 \u0111\u01b0\u1ee3c ng\u00e2n h\u00e0ng x\u00e1c nh\u1eadn th\u00e0nh c\u00f4ng, k\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh ghi gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u n\u1ed9p thay b\u1eb1ng b\u00fat to\u00e1n \u0111\u1ecbnh kho\u1ea3n c\u1ee5 th\u1ec3 d\u01b0\u1edbi \u0111\u00e2y:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3338: Gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 112: Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (thanh to\u00e1n b\u1eb1ng ti\u1ec1n g\u1eedi).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_thue_nha_thau_theo_Thong_tu_99_doi_voi_hop_dong_gia_Net_Gia_chua_bao_gom_thue\"><\/span><b>H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng gi\u00e1 Net (Gi\u00e1 ch\u01b0a bao g\u1ed3m thu\u1ebf)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng gi\u00e1 Net, hai b\u00ean th\u1ecfa thu\u1eadn nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i s\u1ebd nh\u1eadn tr\u1ecdn v\u1eb9n s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng (th\u1ef1c nh\u1eadn). M\u1ecdi ngh\u0129a v\u1ee5 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam s\u1ebd do doanh nghi\u1ec7p Vi\u1ec7t Nam t\u1ef1 b\u1ecf chi ph\u00ed ra \u0111\u1ec3 chi tr\u1ea3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec ngh\u0129a v\u1ee5 thu\u1ebf thu\u1ed9c v\u1ec1 doanh nghi\u1ec7p Vi\u1ec7t Nam theo \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng h\u1ee3p ph\u00e1p, ph\u1ea7n thu\u1ebf TNDN n\u1ed9p thay n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN cho doanh nghi\u1ec7p Vi\u1ec7t Nam. \u0110\u1ec3 ti\u1ebfn h\u00e0nh h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n quy \u0111\u1ed5i doanh thu t\u1eeb gi\u00e1 Net sang gi\u00e1 Gross (Gross-up doanh thu) tr\u01b0\u1edbc khi t\u00ednh to\u00e1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_dinh_khoan_ke_toan_chi_tiet-2\"><\/span><b>Quy tr\u00ecnh \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n chi ti\u1ebft<\/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 tr\u00ecnh t\u1ef1 c\u00e1c b\u00fat to\u00e1n chi ti\u1ebft gi\u00fap doanh nghi\u1ec7p ghi nh\u1eadn ch\u00ednh x\u00e1c chi ph\u00ed d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf c\u00f9ng ngh\u0129a v\u1ee5 thu\u1ebf n\u1ed9p thay sau khi \u0111\u00e3 quy \u0111\u1ed5i (Gross-up) doanh thu:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Ghi_nhan_no_phai_tra_cho_nha_thau_nuoc_ngoai_theo_gia_tri_hop_dong\"><\/span><b>B\u01b0\u1edbc 1: Ghi nh\u1eadn n\u1ee3 ph\u1ea3i tr\u1ea3 cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngay khi nh\u1eadn \u0111\u01b0\u1ee3c bi\u00ean b\u1ea3n nghi\u1ec7m thu ho\u00e0n th\u00e0nh ho\u1eb7c h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 t\u1eeb \u0111\u1ed1i t\u00e1c ngo\u1ea1i, k\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh ph\u1ea3n \u00e1nh chi ph\u00ed v\u00e0 c\u00f4ng n\u1ee3 th\u1ef1c t\u1ebf nh\u01b0 sau:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 627, 642&#8230;: Ghi nh\u1eadn chi ph\u00ed theo gi\u00e1 tr\u1ecb Net ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 331: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 cho \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Hach_toan_nghia_vu_thue_GTGT_va_TNDN_nha_thau_sau_khi_quy_doi\"><\/span><b>B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf GTGT v\u00e0 TNDN nh\u00e0 th\u1ea7u sau khi quy \u0111\u1ed5i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c quy \u0111\u1ed5i \u0111\u1ec3 t\u00ednh ra s\u1ed1 thu\u1ebf GTGT v\u00e0 TNDN nh\u00e0 th\u1ea7u n\u1ed9p thay, k\u1ebf to\u00e1n ghi nh\u1eadn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 133: S\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (t\u00ednh tr\u00ean doanh thu \u0111\u00e3 quy \u0111\u1ed5i).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 627, 642&#8230;: S\u1ed1 ti\u1ec1n thu\u1ebf TNDN nh\u00e0 th\u1ea7u do doanh nghi\u1ec7p ch\u1ecbu (\u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3338: Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Khi_nop_tien_thue_vao_Ngan_sach_Nha_nuoc\"><\/span><b>B\u01b0\u1edbc 3: Khi n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3338: Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 111, 112: Ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem th\u00eam: <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/cach-tinh-thue-nha-thau-nuoc-ngoai\/\">H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_thue_nha_thau_theo_Thong_tu_99_khi_hop_dong_chua_bao_gom_thue_GTGT\"><\/span><b>H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 khi h\u1ee3p \u0111\u1ed3ng ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh gi\u00e1 tr\u1ecb thanh to\u00e1n \u0111\u00e3 bao g\u1ed3m thu\u1ebf TNDN nh\u01b0ng ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT l\u00e0 m\u1ed9t d\u1ea1ng h\u1ee3p \u0111\u1ed3ng h\u1ed7n h\u1ee3p ph\u1ed5 bi\u1ebfn. L\u00fac n\u00e0y, thu\u1ebf TNDN l\u00e0 tr\u00e1ch nhi\u1ec7m chi tr\u1ea3 c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (doanh nghi\u1ec7p Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb tr\u1eeb th\u1eb3ng v\u00e0o ti\u1ec1n thanh to\u00e1n), c\u00f2n thu\u1ebf GTGT l\u1ea1i thu\u1ed9c ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam. Do \u0111\u00f3, vi\u1ec7c h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 cho lo\u1ea1i h\u1ee3p \u0111\u1ed3ng n\u00e0y y\u00eau c\u1ea7u k\u1ebf to\u00e1n ph\u00e2n t\u00e1ch chi ph\u00ed c\u1ef1c k\u1ef3 c\u1ea9n th\u1eadn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_dinh_khoan_ke_toan_chi_tiet-3\"><\/span><b>Quy tr\u00ecnh \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n chi ti\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ph\u00e1t sinh d\u1ea1ng h\u1ee3p \u0111\u1ed3ng lai h\u1ed7n h\u1ee3p n\u00e0y, k\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh ph\u00e2n b\u1ed5 chi ph\u00ed v\u00e0 ghi nh\u1eadn c\u00e1c b\u00fat to\u00e1n \u0111\u1ecbnh kho\u1ea3n theo c\u00e1c b\u01b0\u1edbc h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 sau:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Ghi_nhan_cong_no_va_nghia_vu_thue_lien_quan\"><\/span><b>B\u01b0\u1edbc 1: Ghi nh\u1eadn c\u00f4ng n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf li\u00ean quan<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n ghi nh\u1eadn b\u00fat to\u00e1n c\u00f4ng n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf li\u00ean quan, c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 627, 642&#8230;: Ph\u1ea3n \u00e1nh chi ph\u00ed d\u1ecbch v\u1ee5 sau khi \u0111\u00e3 lo\u1ea1i tr\u1eeb ph\u1ea7n thu\u1ebf GTGT c\u1ee7a nh\u00e0 th\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 811: Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n thu\u1ebf TNDN nh\u00e0 th\u1ea7u (ph\u1ea7n thu\u1ebf TNDN do nh\u00e0 th\u1ea7u ch\u1ecbu, doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a b\u00ean Vi\u1ec7t Nam).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 133: Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n thu\u1ebf GTGT nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 331: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 cho nh\u00e0 th\u1ea7u sau khi \u0111\u00e3 lo\u1ea1i tr\u1eeb \u0111i ph\u1ea7n thu\u1ebf GTGT nh\u00e0 th\u1ea7u c\u1ee7a h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3338: Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p (bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT v\u00e0 TNDN).<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Khi_thuc_hien_nop_thue_thay_vao_Kho_bac\"><\/span><b>B\u01b0\u1edbc 2: Khi th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf thay v\u00e0o Kho b\u1ea1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf thay v\u00e0o Kho b\u1ea1c, b\u00fat to\u00e1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3338: Gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 111, 112: Ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_thue_nha_thau_theo_Thong_tu_99_trong_truong_hop_nop_thay_thuan_tuy\"><\/span><b>H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 trong tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thay thu\u1ea7n t\u00fay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p Vi\u1ec7t Nam k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u0111\u1ed3ng \u00fd \u0111\u1ee9ng ra n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u, qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n thu\u1ebf n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch \u0111\u1ec3 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 k\u1ebf to\u00e1n. Kh\u00e1c v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean, quy tr\u00ecnh n\u00e0y ph\u1ea3n \u00e1nh r\u00f5 r\u00e0ng vi\u1ec7c tr\u1eeb tr\u1ef1c ti\u1ebfp ti\u1ec1n thu\u1ebf v\u00e0o c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u01b0\u1edbc khi chuy\u1ec3n kho\u1ea3n ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_dinh_khoan_ke_toan_chi_tiet_khi_thuc_hien_nop_thay\"><\/span><b>Quy tr\u00ecnh \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n chi ti\u1ebft khi th\u1ef1c hi\u1ec7n n\u1ed9p thay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u00e1 tr\u00ecnh ghi nh\u1eadn chi ph\u00ed v\u00e0 kh\u1ea5u tr\u1eeb ngh\u0129a v\u1ee5 thu\u1ebf n\u1ed9p thay tr\u1ef1c ti\u1ebfp v\u00e0o c\u00f4ng n\u1ee3 c\u1ee7a \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tu\u1ea7n t\u1ef1 theo 4 b\u01b0\u1edbc chu\u1ea9n d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Ghi_nhan_chi_phi_nha_thau_phat_sinh_ban_dau\"><\/span><b>B\u01b0\u1edbc 1: Ghi nh\u1eadn chi ph\u00ed nh\u00e0 th\u1ea7u ph\u00e1t sinh ban \u0111\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh, bi\u00ean b\u1ea3n b\u00e0n giao, k\u1ebf to\u00e1n ghi nh\u1eadn to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 tr\u01b0\u1edbc thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 627, 641, 642&#8230; (T\u00f9y theo t\u00ednh ch\u1ea5t chi ph\u00ed v\u00e0 b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 331: Ph\u1ea3i tr\u1ea3 cho nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i (s\u1ed1 ti\u1ec1n tr\u01b0\u1edbc thu\u1ebf).<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Ghi_nhan_so_thue_nha_thau_phai_nop_thay_khau_tru_vao_cong_no\"><\/span><b>B\u01b0\u1edbc 2: Ghi nh\u1eadn s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p thay kh\u1ea5u tr\u1eeb v\u00e0o c\u00f4ng n\u1ee3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf GTGT v\u00e0 TNDN ph\u1ea3i n\u1ed9p \u0111\u1ec3 c\u1ea5n tr\u1eeb tr\u1ef1c ti\u1ebfp v\u00e0o ngh\u0129a v\u1ee5 thanh to\u00e1n c\u1ee7a \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 331: Ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p (gi\u1ea3m c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i b\u1eb1ng \u0111\u00fang s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p thay).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3338: Ph\u1ea3n \u00e1nh ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Khi_nop_thue_nha_thau_thay_cho_nha_thau_nuoc_ngoai_vao_ngan_sach\"><\/span><b>B\u01b0\u1edbc 3: Khi n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0o ng\u00e2n s\u00e1ch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3338: Ho\u00e0n th\u00e0nh vi\u1ec7c n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 111, 112: Tr\u00edch ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng \u0111\u1ec3 n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Thanh_toan_phan_gia_tri_hop_dong_con_lai_cho_nha_thau_nuoc_ngoai\"><\/span><b>B\u01b0\u1edbc 4: Thanh to\u00e1n ph\u1ea7n gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng c\u00f2n l\u1ea1i cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 tr\u1eeb \u0111i ph\u1ea7n thu\u1ebf nh\u00e0 th\u1ea7u n\u1ed9p thay, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n chuy\u1ec3n ti\u1ec1n thanh to\u00e1n ph\u1ea7n c\u00f2n l\u1ea1i cho \u0111\u1ed1i t\u00e1c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 331: Gi\u1ea3m to\u00e0n b\u1ed9 c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 111, 112: Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (ngo\u1ea1i t\u1ec7 ho\u1eb7c ti\u1ec1n \u0111\u1ed3ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dong_bo_ty_gia_khi_thuc_hien_hach_toan_thue_nha_thau_theo_Thong_tu_99\"><\/span><b>\u0110\u1ed3ng b\u1ed9 t\u1ef7 gi\u00e1 khi th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8639\" aria-describedby=\"caption-attachment-8639\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8639\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dong-bo-ty-gia-khi-thuc-hien-hach-toan-thue-nha-thau-theo-Thong-tu-99.jpg\" alt=\"\u0110\u1ed3ng b\u1ed9 t\u1ef7 gi\u00e1 khi th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dong-bo-ty-gia-khi-thuc-hien-hach-toan-thue-nha-thau-theo-Thong-tu-99.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dong-bo-ty-gia-khi-thuc-hien-hach-toan-thue-nha-thau-theo-Thong-tu-99-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dong-bo-ty-gia-khi-thuc-hien-hach-toan-thue-nha-thau-theo-Thong-tu-99-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dong-bo-ty-gia-khi-thuc-hien-hach-toan-thue-nha-thau-theo-Thong-tu-99-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dong-bo-ty-gia-khi-thuc-hien-hach-toan-thue-nha-thau-theo-Thong-tu-99-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8639\" class=\"wp-caption-text\">\u0110\u1ed3ng b\u1ed9 t\u1ef7 gi\u00e1 khi th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng c\u1eadp nh\u1eadt quan tr\u1ecdng nh\u1ea5t k\u1ec3 t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026 l\u00e0 t\u00ednh \u0111\u1ed3ng nh\u1ea5t v\u00e0 \u0111\u1ed3ng b\u1ed9 v\u1ec1 m\u1eb7t t\u1ef7 gi\u00e1 giao d\u1ecbch khi h\u1ea1ch to\u00e1n s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf n\u1ed9p thay. Vi\u1ec7c \u0111\u1ed3ng b\u1ed9 h\u00f3a t\u1ef7 gi\u00e1 khi ti\u1ebfn h\u00e0nh h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 gi\u00fap gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a c\u00e1c ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u kh\u00f4ng \u0111\u00e1ng c\u00f3 gi\u1eefa s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u00e0 s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf: Khi ph\u00e1t sinh c\u00e1c giao d\u1ecbch ngo\u1ea1i t\u1ec7 v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 mua\/b\u00e1n chuy\u1ec3n kho\u1ea3n th\u1ef1c t\u1ebf c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean giao d\u1ecbch t\u1ea1i ng\u00e0y thanh to\u00e1n ho\u1eb7c ng\u00e0y ghi nh\u1eadn c\u00f4ng n\u1ee3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng gi\u00e1 Net: Doanh thu t\u00ednh thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf n\u1ed9p thay ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra VND theo \u0111\u00fang t\u1ef7 gi\u00e1 b\u00e1n chuy\u1ec3n kho\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i t\u1ea1i ng\u00e0y ph\u00e1t sinh thanh to\u00e1n cho nh\u00e0 th\u1ea7u \u0111\u1ec3 quy \u0111\u1ed5i ng\u01b0\u1ee3c (Gross-up) ch\u00ednh x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng gi\u00e1 Gross: T\u1ef7 gi\u00e1 t\u00ednh to\u00e1n l\u00e0 t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf (ng\u00e0y thanh to\u00e1n ti\u1ec1n cho \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u0111\u1ed3ng b\u1ed9 h\u00f3a d\u1eef li\u1ec7u t\u1ef7 gi\u00e1 n\u00e0y theo h\u01b0\u1edbng d\u1eabn m\u1edbi l\u00e0 b\u01b0\u1edbc ti\u1ebfn quan tr\u1ecdng gi\u00fap k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 m\u1ed9t c\u00e1ch nh\u1ea5t qu\u00e1n, h\u1ea1n ch\u1ebf r\u1ee7i ro ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh thanh tra thu\u1ebf sau n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_cot_loi_khi_hach_toan_thue_nha_thau_theo_Thong_tu_99_de_tranh_rui_ro_thue\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd c\u1ed1t l\u00f5i khi h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8640\" aria-describedby=\"caption-attachment-8640\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8640\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-cot-loi-khi-hach-toan-thue-nha-thau-theo-Thong-tu-99-de-tranh-rui-ro-thue.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd c\u1ed1t l\u00f5i khi h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-cot-loi-khi-hach-toan-thue-nha-thau-theo-Thong-tu-99-de-tranh-rui-ro-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-cot-loi-khi-hach-toan-thue-nha-thau-theo-Thong-tu-99-de-tranh-rui-ro-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-cot-loi-khi-hach-toan-thue-nha-thau-theo-Thong-tu-99-de-tranh-rui-ro-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-cot-loi-khi-hach-toan-thue-nha-thau-theo-Thong-tu-99-de-tranh-rui-ro-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-cot-loi-khi-hach-toan-thue-nha-thau-theo-Thong-tu-99-de-tranh-rui-ro-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8640\" class=\"wp-caption-text\">Nh\u1eefng l\u01b0u \u00fd c\u1ed1t l\u00f5i khi h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh thanh tra v\u00e0 ki\u1ec3m tra thu\u1ebf ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t b\u1eb1ng h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin hi\u1ec7n \u0111\u1ea1i. \u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn chuy\u00ean tr\u00e1ch gi\u00e0u kinh nghi\u1ec7m th\u1ef1c chi\u1ebfn qu\u1ed1c t\u1ebf, vi\u1ec7c c\u00e2n nh\u1eafc ph\u01b0\u01a1ng \u00e1n<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-ngoai\/\"> thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 m\u1ed9t quy\u1ebft \u0111\u1ecbnh t\u1ed1i \u01b0u gi\u00fap ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd quy tr\u00ecnh ch\u1ee9ng t\u1eeb, t\u1eeb \u0111\u00f3 gi\u1ea3m thi\u1ec3u tuy\u1ec7t \u0111\u1ed1i c\u00e1c sai s\u00f3t ngo\u00e0i \u00fd mu\u1ed1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n c\u1ee7a doanh nghi\u1ec7p lu\u00f4n an to\u00e0n, khi h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99, k\u1ebf to\u00e1n c\u1ea7n hi\u1ec3u r\u00f5 c\u00e1c l\u01b0u \u00fd c\u1ed1t l\u00f5i sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_dung_doi_tuong_chiu_thue_va_ty_le_thue_ap_dung\"><\/span><b>X\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf \u00e1p d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi d\u1ecbch v\u1ee5 cung c\u1ea5p b\u1edfi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec1u \u00e1p d\u1ee5ng chung m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t. K\u1ebf to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i nghi\u00ean c\u1ee9u k\u1ef9 b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch \u0111\u01b0\u1ee3c k\u00fd k\u1ebft tr\u00ean h\u1ee3p \u0111\u1ed3ng (nh\u01b0 cung c\u1ea5p m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n qu\u1ea3n l\u00fd, b\u1ea3n quy\u1ec1n ph\u1ea7n m\u1ec1m, hay d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n qu\u1ed1c t\u1ebf&#8230;) \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang t\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf GTGT v\u00e0 TNDN theo quy \u0111\u1ecbnh t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Thong-tu-103-2014-TT-BTC-huong-dan-thuc-hien-nghia-vu-thue-to-chuc-ca-nhan-nuoc-ngoai-kinh-doanh-Viet-Nam-243595.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 103\/2014\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. Vi\u1ec7c ph\u00e2n lo\u1ea1i ch\u00ednh x\u00e1c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 lo\u1ea1i giao d\u1ecbch ngay t\u1eeb b\u01b0\u1edbc ban \u0111\u1ea7u l\u00e0 n\u1ec1n t\u1ea3ng c\u1ed1t l\u00f5i gi\u00fap qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 di\u1ec5n ra tr\u01a1n tru v\u00e0 ch\u00ednh x\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_giu_day_du_ho_so_chung_tu_hop_le\"><\/span><b>L\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb l\u00e0 b\u1eb1ng ch\u1ee9ng duy nh\u1ea5t gi\u00fap b\u1ea3o v\u1ec7 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh ki\u1ec3m tra th\u1ef1c t\u1ebf t\u1ea1i doanh nghi\u1ec7p. Khi th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb v\u00e0 l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 b\u1ed9 h\u1ed3 s\u01a1 bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u00fd k\u1ebft gi\u1eefa b\u00ean Vi\u1ec7t Nam v\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (k\u00e8m ph\u1ee5 l\u1ee5c chi ti\u1ebft n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (M\u1eabu s\u1ed1 01\/NTNN).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c ch\u1ee9ng t\u1eeb y\u00eau c\u1ea7u thanh to\u00e1n do ph\u00eda n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n nghi\u1ec7m thu d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh c\u00f3 ch\u1eef k\u00fd x\u00e1c nh\u1eadn c\u1ee7a \u0111\u1ea1i di\u1ec7n hai b\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tuan_thu_nghiem_ngat_thoi_han_nop_to_khai_va_nop_thue\"><\/span><b>Tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai v\u00e0 n\u1ed9p thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf nh\u00e0 th\u1ea7u th\u00f4ng th\u01b0\u1eddng l\u00e0 ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf (ch\u00ednh l\u00e0 ng\u00e0y doanh nghi\u1ec7p Vi\u1ec7t Nam chuy\u1ec3n ti\u1ec1n thanh to\u00e1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i) \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh. N\u1ebfu doanh nghi\u1ec7p \u0111\u0103ng k\u00fd khai thu\u1ebf nh\u00e0 th\u1ea7u theo th\u00e1ng, th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo. Vi\u1ec7c ch\u1eadm tr\u1ec5 n\u1ed9p t\u1edd khai ho\u1eb7c n\u1ed9p ti\u1ec1n thu\u1ebf n\u1ed9p thay s\u1ebd d\u1eabn \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, l\u00e0m t\u0103ng chi ph\u00ed ngo\u00e0i \u00fd mu\u1ed1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dam_bao_hach_toan_chinh_xac_tai_khoan_va_ban_chat_chi_phi\"><\/span><b>\u0110\u1ea3m b\u1ea3o h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c t\u00e0i kho\u1ea3n v\u00e0 b\u1ea3n ch\u1ea5t chi ph\u00ed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 \u0111\u00e3 ph\u00e2n t\u00edch \u1edf c\u00e1c ph\u1ea7n tr\u00ean, vi\u1ec7c h\u1ea1ch to\u00e1n \u0111\u00fang t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh t\u00ednh ch\u1ea5t c\u1ee7a chi ph\u00ed l\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng. \u0110\u1ed1i v\u1edbi thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n ph\u1ea3i h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c v\u00e0o t\u00e0i kho\u1ea3n 133. \u0110\u1ed1i v\u1edbi ph\u1ea7n thu\u1ebf TNDN n\u1ed9p thay, k\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n lo\u1ea1i r\u00f5 r\u00e0ng: n\u1ebfu h\u1ee3p \u0111\u1ed3ng gi\u00e1 Gross th\u00ec \u0111\u01b0a v\u00e0o t\u00e0i kho\u1ea3n 811 (chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb), n\u1ebfu h\u1ee3p \u0111\u1ed3ng gi\u00e1 Net th\u00ec \u0111\u01b0a v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed b\u1ed9 ph\u1eadn t\u01b0\u01a1ng \u1ee9ng nh\u01b0 627, 642 \u0111\u1ec3 t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd khi quy\u1ebft to\u00e1n thu\u1ebf TNDN. Tr\u00e1nh vi\u1ec7c nh\u1ea7m l\u1eabn l\u00e0m sai l\u1ec7ch k\u1ebft qu\u1ea3 kinh doanh v\u00e0 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb truy thu thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_khi_hach_toan_thue_nha_thau_theo_Thong_tu_99\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf tri\u1ec3n khai nghi\u1ec7p v\u1ee5, vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n, t\u1ef7 gi\u00e1 v\u00e0 ch\u1ee9ng t\u1eeb c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i th\u01b0\u1eddng n\u1ea3y sinh nhi\u1ec1u t\u00ecnh hu\u1ed1ng ph\u1ee9c t\u1ea1p. MAN &#8211; Master Accountant Network \u0111\u00e3 th\u1ed1ng k\u00ea nh\u1eefng th\u1eafc m\u1eafc v\u00e0 kh\u00f3 kh\u0103n v\u01b0\u1edbng ph\u1ea3i khi h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u:<\/span><\/p>\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=\"Khoan_thue_TNDN_nha_thau_nop_thay_trong_hop_dong_gia_Net_co_duoc_tinh_la_chi_phi_duoc_tru_khi_quyet_toan_thue_TNDN_khong\"><\/span>Kho\u1ea3n thu\u1ebf TNDN nh\u00e0 th\u1ea7u n\u1ed9p thay trong h\u1ee3p \u0111\u1ed3ng gi\u00e1 Net c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf 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. Theo \u0111\u00fang nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ee7a Th\u00f4ng t\u01b0 99 v\u00e0 ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, n\u1ebfu trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf quy \u0111\u1ecbnh r\u00f5 gi\u00e1 tr\u1ecb thanh to\u00e1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i l\u00e0 gi\u00e1 ch\u01b0a bao g\u1ed3m thu\u1ebf (gi\u00e1 Net) v\u00e0 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam thu\u1ed9c v\u1ec1 b\u00ean Vi\u1ec7t Nam, th\u00ec ph\u1ea7n thu\u1ebf TNDN n\u1ed9p thay n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. K\u1ebf to\u00e1n c\u1ea7n ti\u1ebfn h\u00e0nh quy \u0111\u1ed5i ng\u01b0\u1ee3c (Gross-up) \u0111\u1ec3 t\u00ednh to\u00e1n \u0111\u00fang s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, sau \u0111\u00f3 h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN n\u00e0y v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed b\u1ed9 ph\u1eadn t\u01b0\u01a1ng \u1ee9ng (TK 627, 642...) thay v\u00ec \u0111\u01b0a v\u00e0o TK 811.                    <\/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=\"Su_thay_doi_ve_ten_goi_cua_Tai_khoan_112_trong_Thong_tu_992025TT-BTC_anh_huong_the_nao_den_nghiep_vu_hach_toan_thue_nha_thau\"><\/span>S\u1ef1 thay \u0111\u1ed5i v\u1ec1 t\u00ean g\u1ecdi c\u1ee7a T\u00e0i kho\u1ea3n 112 trong Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o \u0111\u1ebfn nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u1eeb ng\u00e0y 01\/01\/2026, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u1ed5i t\u00ean TK 112 t\u1eeb Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng sang Ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n. S\u1ef1 thay \u0111\u1ed5i n\u00e0y nh\u1eb1m ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t thanh kho\u1ea3n c\u1ee7a t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i. Tuy nhi\u00ean, k\u1ebft c\u1ea5u h\u1ea1ch to\u00e1n c\u1ee7a t\u00e0i kho\u1ea3n n\u00e0y khi n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u ho\u1eb7c thanh to\u00e1n cho \u0111\u1ed1i t\u00e1c ngo\u1ea1i v\u1eabn gi\u1eef nguy\u00ean: Ghi C\u00f3 TK 112 khi d\u00f2ng ti\u1ec1n chuy\u1ec3n \u0111i \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thanh to\u00e1n ho\u1eb7c n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.                    <\/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=\"Neu_doanh_nghiep_su_dung_ma_so_thue_nop_thay_ma_10_so_thi_viec_ke_khai_va_hach_toan_dong_tien_thue_duoc_quan_ly_ra_sao\"><\/span>N\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay (m\u00e3 10 s\u1ed1) th\u00ec vi\u1ec7c k\u00ea khai v\u00e0 h\u1ea1ch to\u00e1n d\u00f2ng ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ra sao?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKhi ti\u1ebfn h\u00e0nh n\u1ed9p thay thu\u1ebf cho \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p Vi\u1ec7t Nam b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay 10 s\u1ed1 ri\u00eang bi\u1ec7t. Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng n\u1ed9p chung ti\u1ec1n thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0o m\u00e3 s\u1ed1 thu\u1ebf ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. V\u1ec1 m\u1eb7t h\u1ea1ch to\u00e1n, to\u00e0n b\u1ed9 s\u1ed1 ph\u00e1t sinh n\u1ed9p thay v\u1eabn \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng TK 3338 (chi ti\u1ebft cho t\u1eebng nh\u00e0 th\u1ea7u v\u00e0 t\u1eebng m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay t\u01b0\u01a1ng \u1ee9ng).                    <\/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=\"Theo_Thong_tu_99_neu_chi_nhanh_khong_lap_bao_cao_tai_chinh_rieng_thi_viec_hach_toan_thue_nha_thau_duoc_thuc_hien_nhu_the_nao\"><\/span>Theo Th\u00f4ng t\u01b0 99, n\u1ebfu chi nh\u00e1nh kh\u00f4ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang th\u00ec vi\u1ec7c h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u00f4ng t\u01b0 99\/2025\/TT-BTC ph\u00e2n c\u1ea5p m\u1ea1nh m\u1ebd quy\u1ec1n quy\u1ebft \u0111\u1ecbnh v\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang cho c\u00e1c chi nh\u00e1nh ph\u1ee5 thu\u1ed9c. Do \u0111\u00f3, n\u1ebfu chi nh\u00e1nh ph\u00e1t sinh giao d\u1ecbch tr\u1ef1c ti\u1ebfp v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, chi nh\u00e1nh v\u1eabn ti\u1ebfn h\u00e0nh h\u1ea1ch to\u00e1n c\u00e1c b\u00fat to\u00e1n c\u00f4ng n\u1ee3 (TK 331) v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf n\u1ed9p thay (TK 3338) tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a chi nh\u00e1nh. Cu\u1ed1i k\u1ef3, to\u00e0n b\u1ed9 d\u1eef li\u1ec7u n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ed3ng b\u1ed9, truy\u1ec1n s\u1ed1 li\u1ec7u t\u1ef1 \u0111\u1ed9ng v\u1ec1 tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ec3 h\u1ee3p nh\u1ea5t s\u1ed1 li\u1ec7u v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf t\u1eadp trung (ho\u1eb7c n\u1ed9p t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i chi nh\u00e1nh \u0111\u00f3ng tr\u1ee5 s\u1edf t\u00f9y thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng th\u1ee9c ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p).                    <\/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\": \"Kho\u1ea3n thu\u1ebf TNDN nh\u00e0 th\u1ea7u n\u1ed9p thay trong h\u1ee3p \u0111\u1ed3ng gi\u00e1 Net c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf 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. Theo \u0111\u00fang nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ee7a Th\u00f4ng t\u01b0 99 v\u00e0 ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, n\u1ebfu trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf quy \u0111\u1ecbnh r\u00f5 gi\u00e1 tr\u1ecb thanh to\u00e1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i l\u00e0 gi\u00e1 ch\u01b0a bao g\u1ed3m thu\u1ebf (gi\u00e1 Net) v\u00e0 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam thu\u1ed9c v\u1ec1 b\u00ean Vi\u1ec7t Nam, th\u00ec ph\u1ea7n thu\u1ebf TNDN n\u1ed9p thay n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. K\u1ebf to\u00e1n c\u1ea7n ti\u1ebfn h\u00e0nh quy \u0111\u1ed5i ng\u01b0\u1ee3c (Gross-up) \u0111\u1ec3 t\u00ednh to\u00e1n \u0111\u00fang s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, sau \u0111\u00f3 h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN n\u00e0y v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed b\u1ed9 ph\u1eadn t\u01b0\u01a1ng \u1ee9ng (TK 627, 642...) thay v\u00ec \u0111\u01b0a v\u00e0o TK 811.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"S\u1ef1 thay \u0111\u1ed5i v\u1ec1 t\u00ean g\u1ecdi c\u1ee7a T\u00e0i kho\u1ea3n 112 trong Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o \u0111\u1ebfn nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u1eeb ng\u00e0y 01\/01\/2026, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u1ed5i t\u00ean TK 112 t\u1eeb Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng sang Ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n. S\u1ef1 thay \u0111\u1ed5i n\u00e0y nh\u1eb1m ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t thanh kho\u1ea3n c\u1ee7a t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i. Tuy nhi\u00ean, k\u1ebft c\u1ea5u h\u1ea1ch to\u00e1n c\u1ee7a t\u00e0i kho\u1ea3n n\u00e0y khi n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u ho\u1eb7c thanh to\u00e1n cho \u0111\u1ed1i t\u00e1c ngo\u1ea1i v\u1eabn gi\u1eef nguy\u00ean: Ghi C\u00f3 TK 112 khi d\u00f2ng ti\u1ec1n chuy\u1ec3n \u0111i \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thanh to\u00e1n ho\u1eb7c n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay (m\u00e3 10 s\u1ed1) th\u00ec vi\u1ec7c k\u00ea khai v\u00e0 h\u1ea1ch to\u00e1n d\u00f2ng ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ra sao?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Khi ti\u1ebfn h\u00e0nh n\u1ed9p thay thu\u1ebf cho \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p Vi\u1ec7t Nam b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay 10 s\u1ed1 ri\u00eang bi\u1ec7t. Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng n\u1ed9p chung ti\u1ec1n thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0o m\u00e3 s\u1ed1 thu\u1ebf ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. V\u1ec1 m\u1eb7t h\u1ea1ch to\u00e1n, to\u00e0n b\u1ed9 s\u1ed1 ph\u00e1t sinh n\u1ed9p thay v\u1eabn \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng TK 3338 (chi ti\u1ebft cho t\u1eebng nh\u00e0 th\u1ea7u v\u00e0 t\u1eebng m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay t\u01b0\u01a1ng \u1ee9ng).\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Theo Th\u00f4ng t\u01b0 99, n\u1ebfu chi nh\u00e1nh kh\u00f4ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang th\u00ec vi\u1ec7c h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ph\u00e2n c\u1ea5p m\u1ea1nh m\u1ebd quy\u1ec1n quy\u1ebft \u0111\u1ecbnh v\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang cho c\u00e1c chi nh\u00e1nh ph\u1ee5 thu\u1ed9c. Do \u0111\u00f3, n\u1ebfu chi nh\u00e1nh ph\u00e1t sinh giao d\u1ecbch tr\u1ef1c ti\u1ebfp v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, chi nh\u00e1nh v\u1eabn ti\u1ebfn h\u00e0nh h\u1ea1ch to\u00e1n c\u00e1c b\u00fat to\u00e1n c\u00f4ng n\u1ee3 (TK 331) v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf n\u1ed9p thay (TK 3338) tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a chi nh\u00e1nh. Cu\u1ed1i k\u1ef3, to\u00e0n b\u1ed9 d\u1eef li\u1ec7u n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ed3ng b\u1ed9, truy\u1ec1n s\u1ed1 li\u1ec7u t\u1ef1 \u0111\u1ed9ng v\u1ec1 tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ec3 h\u1ee3p nh\u1ea5t s\u1ed1 li\u1ec7u v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf t\u1eadp trung (ho\u1eb7c n\u1ed9p t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i chi nh\u00e1nh \u0111\u00f3ng tr\u1ee5 s\u1edf t\u00f9y thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng th\u1ee9c ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p).\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_ve_phuong_phap_hach_toan_thue_nha_thau_theo_Thong_tu_99\"><\/span><b>K\u1ebft lu\u1eadn v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n giao d\u1ecbch qu\u1ed1c t\u1ebf ch\u01b0a bao gi\u1edd l\u00e0 c\u00f4ng vi\u1ec7c \u0111\u01a1n gi\u1ea3n \u0111\u1ed1i v\u1edbi c\u00e1c k\u1ebf to\u00e1n vi\u00ean do li\u00ean quan m\u1eadt thi\u1ebft \u0111\u1ebfn t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7, ch\u00ednh s\u00e1ch thu\u1ebf qu\u1ed1c t\u1ebf v\u00e0 c\u00e1c quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf n\u1ed9i \u0111\u1ecba. Tuy nhi\u00ean, khi \u0111\u00e3 n\u1eafm v\u1eefng c\u00e1c nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i v\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh kho\u1ea3n cho t\u1eebng lo\u1ea1i h\u00ecnh h\u1ee3p \u0111\u1ed3ng c\u1ee5 th\u1ec3, vi\u1ec7c h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 s\u1ebd tr\u1edf n\u00ean d\u1ec5 d\u00e0ng v\u00e0 chu\u1ea9n x\u00e1c h\u01a1n r\u1ea5t nhi\u1ec1u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c b\u00e0i to\u00e1n qu\u1ed1c t\u1ebf ph\u1ee9c t\u1ea1p, vi\u1ec7c l\u1ef1a ch\u1ecdn c\u1ed1 v\u1ea5n t\u1eeb d\u1ecbch v\u1ee5 chuy\u00ean s\u00e2u ho\u1eb7c gi\u1ea3i ph\u00e1p<\/span><a href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-truong\/\"> <span style=\"font-weight: 400;\">thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/span><\/a><span style=\"font-weight: 400;\"> gi\u00e0u kinh nghi\u1ec7m s\u1ebd l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u, \u0111\u1ea3m b\u1ea3o \u0111\u1ed9 chu\u1ea9n x\u00e1c v\u00e0 nh\u1ea5t qu\u00e1n t\u1ed1i \u0111a khi \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chu\u1ea9n h\u00f3a quy tr\u00ecnh h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 gi\u00fap doanh nghi\u1ec7p thi\u1ebft l\u1eadp m\u1ed9t h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n minh b\u1ea1ch, tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a c\u00e1c r\u1ee7i ro ph\u00e1t sinh trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026. H\u00e3y lu\u00f4n ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb, x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t h\u1ee3p \u0111\u1ed3ng v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c c\u00e1c t\u00e0i kho\u1ea3n \u0111\u1ecbnh kho\u1ea3n \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i \u00edch h\u1ee3p ph\u00e1p cho doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/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;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) v\u00e0 CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><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","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf s\u00e2u r\u1ed9ng, c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam ng\u00e0y c\u00e0ng ph\u00e1t sinh nhi\u1ec1u giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i. K\u00e9o theo \u0111\u00f3 l\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8636,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8634","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\/8634","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=8634"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8634\/revisions"}],"predecessor-version":[{"id":8641,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8634\/revisions\/8641"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8636"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}