{"id":9815,"date":"2026-09-10T10:18:14","date_gmt":"2026-09-10T03:18:14","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9815"},"modified":"2026-09-10T16:00:39","modified_gmt":"2026-09-10T09:00:39","slug":"hach-toan-chi-phi-thue-tndn-hoan-lai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-chi-phi-thue-tndn-hoan-lai\/","title":{"rendered":"\u6839\u636e\u7b2c99\/2025\u53f7\u901a\u51fd\u5bf9\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406\u7684\u6307\u5357"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u7684\u4f1a\u8ba1\u5904\u7406\u662f\u6574\u4e2a\u4f1a\u8ba1\u7cfb\u7edf\u4e2d\u6700\u4ee4\u4eba\u56f0\u60d1\u7684\u65b9\u9762\uff0c\u56e0\u4e3a\u540c\u4e00\u4e2a\u8d26\u6237\uff088212\uff09\u5728\u56db\u79cd\u4e0d\u540c\u7684\u60c5\u51b5\u4e0b\u4f1a\u88ab\u8bb0\u5f55\uff0c\u5177\u4f53\u53d6\u51b3\u4e8e\u9012\u5ef6\u6240\u5f97\u7a0e\u8d1f\u503a\u548c\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\u662f\u5426\u4ea7\u751f\u6216\u88ab\u51b2\u9500\u3002 <\/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\">\u901a\u51fd 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u6574\u4e2a\u4f1a\u8ba1\u65b9\u6cd5\u5df2\u5728\u9644\u5f55\u4e8c\u7684B\u90e8\u5206\u8fdb\u884c\u4e86\u7cfb\u7edf\u5316\u9610\u8ff0\u3002\u4e0b\u6587\u5c06\u4ecb\u7ecd\u5b8c\u6574\u7684\u6807\u51c6\u4f1a\u8ba1\u5206\u5f55\u3001\u671f\u672b\u7ed3\u8d26\u65b9\u6cd5\u4ee5\u53ca\u793a\u4f8b\uff0c\u5e2e\u52a9\u4f1a\u8ba1\u4eba\u5458\u5728\u6bcf\u4e2a\u8d22\u52a1\u62a5\u544a\u671f\u4e4b\u524d\u81ea\u4fe1\u5730\u5904\u7406\u6b64\u9879\u5de5\u4f5c\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" 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class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Vi_sao_hach_toan_chi_phi_thue_TNDN_hoan_lai_la_noi_dung_ke_toan_can_cap_nhat_ngay\" >\u4e3a\u4ec0\u4e48\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u7684\u4f1a\u8ba1\u5904\u7406\u5c5e\u4e8e\u9700\u8981\u7acb\u5373\u66f4\u65b0\u7684\u4f1a\u8ba1\u7ec6\u8282\uff1f<\/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-chi-phi-thue-tndn-hoan-lai\/#Can_cu_phap_ly_va_he_thong_tai_khoan_dung_de_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u6838\u7b97\u7684\u6cd5\u5f8b\u4f9d\u636e\u548c\u4f1a\u8ba1\u5236\u5ea6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#4_but_toan_hach_toan_chi_phi_thue_TNDN_hoan_lai_theo_Thong_tu_992025\" >\u6839\u636e\u7b2c99\/2025\u53f7\u901a\u51fd\uff0c\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u76844\u4e2a\u4f1a\u8ba1\u5206\u5f55<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Truong_hop_1_Ghi_tang_chi_phi_do_phat_sinh_thue_thu_nhap_hoan_lai_phai_tra\" >\u60c5\u51b5 1\uff1a\u56e0\u9012\u5ef6\u6240\u5f97\u7a0e\u8d1f\u503a\u800c\u589e\u52a0\u652f\u51fa\u3002<\/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\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Truong_hop_2_Ghi_tang_chi_phi_do_hoan_nhap_tai_san_thue_thu_nhap_hoan_lai\" >\u60c5\u51b5 2\uff1a\u7531\u4e8e\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\u7684\u51b2\u56de\u800c\u5bfc\u81f4\u8d39\u7528\u589e\u52a0\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Truong_hop_3_Ghi_giam_chi_phi_do_tai_san_thue_thu_nhap_hoan_lai_phat_sinh_moi\" >\u6848\u4f8b 3\uff1a\u8bb0\u5f55\u56e0\u4ea7\u751f\u65b0\u7684\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\u800c\u5bfc\u81f4\u7684\u8d39\u7528\u51cf\u5c11\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Truong_hop_4_Ghi_giam_chi_phi_do_hoan_nhap_thue_thu_nhap_hoan_lai_phai_tra\" >\u6848\u4f8b 4\uff1a\u8bb0\u5f55\u56e0\u9012\u5ef6\u6240\u5f97\u7a0e\u51b2\u56de\u800c\u5bfc\u81f4\u7684\u8d39\u7528\u51cf\u5c11\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Ket_chuyen_cuoi_ky_khi_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >\u671f\u672b\u7ed3\u8d26\u5206\u5f55\uff0c\u7528\u4e8e\u6838\u7b97\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u3002<\/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\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Phan_biet_thue_thu_nhap_hoan_lai_phai_tra_va_tai_san_thue_thu_nhap_hoan_lai_truoc_khi_hach_toan\" >\u533a\u5206\u4f1a\u8ba1\u5904\u7406\u524d\u7684\u9012\u5ef6\u6240\u5f97\u7a0e\u8d1f\u503a\u548c\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\u3002<\/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\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Vi_du_minh_hoa_cach_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >\u4ee5\u4e0b\u793a\u4f8b\u8bf4\u660e\u5982\u4f55\u5bf9\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406\u3002<\/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\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Nhung_sai_lam_thuong_gap_khi_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u4f1a\u8ba1\u5904\u7406\u4e2d\u7684\u5e38\u89c1\u9519\u8bef\u3002<\/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\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Checklist_truoc_khi_khoa_so_va_lap_bao_cao_tai_chinh\" >\u7ed3\u8d26\u548c\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u524d\u7684\u6838\u5bf9\u6e05\u5355\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#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-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Cau_hoi_thuong_gap_ve_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >\u5173\u4e8e\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u4f1a\u8ba1\u5904\u7406\u7684\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Hach_toan_chi_phi_thue_TNDN_hoan_lai_dua_tren_can_cu_phap_ly_nao\" >\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u7684\u4f1a\u8ba1\u5904\u7406\u6cd5\u5f8b\u4f9d\u636e\u662f\u4ec0\u4e48\uff1f<\/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\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Co_bao_nhieu_truong_hop_hach_toan_chi_phi_thue_TNDN_hoan_lai_theo_Thong_tu_992025\" >\u6839\u636e\u7b2c 99\/2025 \u53f7\u901a\u51fd\uff0c\u6709\u591a\u5c11\u6848\u4f8b\u9700\u8981\u5bf9\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Tai_khoan_nao_duoc_dung_de_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >\u54ea\u4e2a\u8d26\u6237\u7528\u4e8e\u8bb0\u5f55\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Cuoi_ky_ke_toan_TK_8212_duoc_xu_ly_nhu_the_nao\" >\u4f1a\u8ba1\u671f\u672b\u5982\u4f55\u5904\u7406\u8d26\u6237 8212\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Vi_sao_can_phan_biet_thue_thu_nhap_hoan_lai_phai_tra_va_tai_san_thue_thu_nhap_hoan_lai_truoc_khi_hach_toan\" >\u4e3a\u4ec0\u4e48\u5728\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406\u4e4b\u524d\uff0c\u9700\u8981\u533a\u5206\u9012\u5ef6\u6240\u5f97\u7a0e\u8d1f\u503a\u548c\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Chi_phi_thue_TNDN_hoan_lai_co_lam_phat_sinh_dong_tien_nop_thue_ngay_trong_ky_khong\" >\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u662f\u5426\u4f1a\u5728\u5f53\u671f\u4ea7\u751f\u5373\u65f6\u7684\u7a0e\u6b3e\u652f\u4ed8\u73b0\u91d1\u6d41\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Cac_khoan_thu_nhap_nao_theo_Luat_Thue_TNDN_2025_thuong_lien_quan_den_chenh_lech_tam_thoi_can_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >\u6839\u636e 2025 \u5e74\u300a\u516c\u53f8\u6240\u5f97\u7a0e\u6cd5\u300b\uff0c\u54ea\u4e9b\u6536\u5165\u6d41\u901a\u5e38\u6d89\u53ca\u6682\u65f6\u6027\u5dee\u5f02\uff0c\u9700\u8981\u5bf9\u9012\u5ef6\u516c\u53f8\u6240\u5f97\u7a0e\u8d39\u7528\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_hach_toan_chi_phi_thue_TNDN_hoan_lai_la_noi_dung_ke_toan_can_cap_nhat_ngay\"><\/span><b>\u4e3a\u4ec0\u4e48\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u7684\u4f1a\u8ba1\u5904\u7406\u5c5e\u4e8e\u9700\u8981\u7acb\u5373\u66f4\u65b0\u7684\u4f1a\u8ba1\u7ec6\u8282\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u7684\u4f1a\u8ba1\u5904\u7406\u6d89\u53ca\u5c06\u7531\u4e8e\u6682\u65f6\u6027\u5dee\u5f02\u800c\u4ea7\u751f\u7684\u4f1a\u8ba1\u5229\u6da6\u4e0e\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u4e4b\u95f4\u7684\u5dee\u989d\uff0c\u901a\u8fc7\u4e24\u4e2a\u4e2d\u95f4\u8d26\u6237\u8fdb\u884c\u8bb0\u5f55\uff1a\u9012\u5ef6\u6240\u5f97\u7a0e\u5e94\u4ed8\uff08\u8d26\u6237 347\uff09\u548c\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\uff08\u8d26\u6237 243\uff09\uff0c\u7136\u540e\u518d\u5c06\u5176\u8f6c\u79fb\u5230\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u8d26\u6237\uff08\u8d26\u6237 8212\uff09\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u5e76\u975e\u6839\u672c\u4e0a\u5168\u65b0\u7684\u5185\u5bb9\uff0c\u4f46\u7b2c 99\/2025\/TT-BTC \u53f7\u901a\u51fd\u901a\u8fc7\u660e\u786e\u5217\u51fa\u6bcf\u79cd\u60c5\u51b5\uff0c\u91cd\u65b0\u9610\u8ff0\u4e86\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u7684\u4f1a\u8ba1\u5904\u7406\u539f\u5219\uff0c\u6709\u52a9\u4e8e\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u9519\u8bef\u7684\u4f1a\u8ba1\u5206\u5f55\uff0c\u800c\u8fd9\u79cd\u9519\u8bef\u662f\u5ba1\u8ba1\u540e\u8d22\u52a1\u62a5\u8868\u8c03\u6574\u7684\u5e38\u89c1\u539f\u56e0\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4f1a\u8ba1\u4eba\u5458\u800c\u8a00\uff0c\u638c\u63e1\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u7684\u4f1a\u8ba1\u5904\u7406\u5177\u6709\u66f4\u5e7f\u6cdb\u7684\u5b9e\u9645\u610f\u4e49\uff0c\u56e0\u4e3a\u8be5\u6307\u6807\u76f4\u63a5\u5f71\u54cd\u635f\u76ca\u8868\u4e2d\u7684\u7a0e\u540e\u5229\u6da6\u3002\u56e0\u6b64\uff0c\u4e00\u4e2a\u9519\u8bef\u7684\u4f1a\u8ba1\u5206\u5f55\u5c31\u53ef\u80fd\u5f15\u53d1\u4e00\u7cfb\u5217\u8fde\u9501\u53cd\u5e94\uff0c\u5bfc\u81f4\u7ba1\u7406\u5c42\u548c\u80a1\u4e1c\u5173\u6ce8\u7684\u5176\u4ed6\u8d22\u52a1\u6307\u6807\u51fa\u73b0\u504f\u5dee\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b80\u800c\u8a00\u4e4b\uff0c\u4ece\u4e00\u5f00\u59cb\u5c31\u6b63\u786e\u6838\u7b97\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u4e8b\u540e\u8c03\u6574\uff0c\u4ece\u800c\u8282\u7701\u5411\u5ba1\u8ba1\u4eba\u5458\u548c\u7a0e\u52a1\u673a\u5173\u89e3\u91ca\u60c5\u51b5\u7684\u65f6\u95f4\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_va_he_thong_tai_khoan_dung_de_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u6838\u7b97\u7684\u6cd5\u5f8b\u4f9d\u636e\u548c\u4f1a\u8ba1\u5236\u5ea6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u7684\u5168\u90e8\u4f1a\u8ba1\u539f\u5219\u5728\u968f\u9644\u7b2c 99\/2025\/TT-BTC \u53f7\u901a\u77e5\u53d1\u5e03\u7684\u9644\u5f55 II \u7684 B \u90e8\u5206\u4e2d\u89c4\u5b9a\uff0c\u8be5\u901a\u77e5\u5305\u542b\u5728\u4f1a\u8ba1\u51c6\u5219\u6e05\u5355\u4e2d\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u5e08\u9700\u8981\u4e86\u89e3\u4ee5\u4e0b4\u4e2a\u8d26\u6237\u624d\u80fd\u51c6\u786e\u8bb0\u5f55\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5e10\u6237<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u59d3\u540d<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u89d2\u8272<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 8212<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e2d\u592e\u8d26\u6237\uff0c\u6c47\u603b\u8be5\u671f\u95f4\u7684\u501f\u65b9\u548c\u8d37\u65b9\u4ea4\u6613\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 347<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9012\u5ef6\u6240\u5f97\u7a0e\u5e94\u4ed8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53cd\u6620\u7531\u6682\u65f6\u6027\u5e94\u7a0e\u5dee\u5f02\u5f15\u8d77\u7684\u672a\u6765\u7eb3\u7a0e\u4e49\u52a1\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 243<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53cd\u6620\u56e0\u53ef\u62b5\u6263\u6682\u65f6\u6027\u5dee\u5f02\u6216\u672a\u4f7f\u7528\u7684\u7a0e\u52a1\u4e8f\u635f\u800c\u5c06\u5728\u672a\u6765\u62b5\u6263\u7684\u7a0e\u6b3e\u90e8\u5206\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 911<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u786e\u5b9a\u4e1a\u52a1\u6210\u679c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4ece\u8d26\u6237 8212 \u6536\u5230\u671f\u672b\u4f59\u989d\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u7684\u4f1a\u8ba1\u5904\u7406\u56f4\u7ed5\u7740\u8d26\u6237 8212 \u4e0e\u8d26\u6237 347 \u548c 243 \u4e4b\u95f4\u7684\u76f8\u4e92\u5173\u7cfb\u5c55\u5f00\uff0c\u5177\u4f53\u53d6\u51b3\u4e8e\u8be5\u671f\u95f4\u5185\u6bcf\u4e2a\u9879\u76ee\u7684\u589e\u52a0\u6216\u51cf\u5c11\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"4_but_toan_hach_toan_chi_phi_thue_TNDN_hoan_lai_theo_Thong_tu_992025\"><\/span><b>\u6839\u636e\u7b2c99\/2025\u53f7\u901a\u51fd\uff0c\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u76844\u4e2a\u4f1a\u8ba1\u5206\u5f55<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9818\" aria-describedby=\"caption-attachment-9818\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9818\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-but-toan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99.jpg\" alt=\"4 b\u00fat to\u00e1n h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i theo Th\u00f4ng t\u01b0 99\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-but-toan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-but-toan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-but-toan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-but-toan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-but-toan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9818\" class=\"wp-caption-text\">\u6839\u636e\u7b2c99\u53f7\u901a\u51fd\uff0c\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u76844\u4e2a\u4f1a\u8ba1\u5206\u5f55<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 99\/2025\/TT-BTC \u53f7\u901a\u77e5\u9644\u5f55\u4e8c B \u8282\u7684\u6307\u5bfc\u539f\u5219\uff0c\u672c\u671f\u95f4\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u7684\u4f1a\u8ba1\u5904\u7406\u5728\u4ee5\u4e0b\u56db\u79cd\u60c5\u51b5\u4e0b\u8fdb\u884c\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Ghi_tang_chi_phi_do_phat_sinh_thue_thu_nhap_hoan_lai_phai_tra\"><\/span><b>\u60c5\u51b5 1\uff1a\u56e0\u9012\u5ef6\u6240\u5f97\u7a0e\u8d1f\u503a\u800c\u589e\u52a0\u652f\u51fa\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u672c\u5e74\u5ea6\u4ea7\u751f\u7684\u9012\u5ef6\u6240\u5f97\u7a0e\u5e94\u7f34\u91d1\u989d\u5927\u4e8e\u672c\u5e74\u5ea6\u51b2\u56de\u7684\u91d1\u989d\u65f6\uff0c\u5373\u4e24\u8005\u4e4b\u5dee\u4e3a\u6b63\u6570\uff0c\u5219\u9002\u7528\u6b64\u89c4\u5b9a\u3002\u6b64\u65f6\uff0c\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u7684\u4f1a\u8ba1\u5206\u5f55\u4e3a\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u8d26\u6237 8212 \u2013 \u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 347 \u5b58\u5728\u2014\u2014\u9012\u5ef6\u6240\u5f97\u7a0e\u5e94\u4ed8\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Ghi_tang_chi_phi_do_hoan_nhap_tai_san_thue_thu_nhap_hoan_lai\"><\/span><b>\u60c5\u51b5 2\uff1a\u7531\u4e8e\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\u7684\u51b2\u56de\u800c\u5bfc\u81f4\u8d39\u7528\u589e\u52a0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u672c\u5e74\u5ea6\u51b2\u56de\u7684\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\u5927\u4e8e\u672c\u5e74\u5ea6\u4ea7\u751f\u7684\u65b0\u91d1\u989d\u65f6\uff0c\u5373\u9002\u7528\u6b64\u89c4\u5b9a\uff0c\u8fd9\u610f\u5473\u7740\u4f01\u4e1a\u6b63\u5728\u9010\u6b65\u4f7f\u7528\u5f80\u5e74\u8bb0\u5f55\u7684\u201c\u53ef\u62b5\u6263\u7a0e\u6b3e\u201d\u3002\u8fd9\u4e5f\u662f\u4e00\u79cd\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u4f1a\u8ba1\u5904\u7406\u65b9\u6cd5\uff0c\u8be5\u8d39\u7528\u4f1a\u589e\u52a0\u6210\u672c\uff0c\u8bb0\u4e3a\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u8d26\u6237 8212 \u2013 \u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 243 \u5b58\u5728\u2014\u2014\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Ghi_giam_chi_phi_do_tai_san_thue_thu_nhap_hoan_lai_phat_sinh_moi\"><\/span><b>\u6848\u4f8b 3\uff1a\u8bb0\u5f55\u56e0\u4ea7\u751f\u65b0\u7684\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\u800c\u5bfc\u81f4\u7684\u8d39\u7528\u51cf\u5c11\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u60c5\u51b5 2 \u76f8\u53cd\uff0c\u5f53\u672c\u5e74\u5ea6\u4ea7\u751f\u7684\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\u5927\u4e8e\u672c\u5e74\u5ea6\u51b2\u56de\u7684\u91d1\u989d\u65f6\uff0c\u4f01\u4e1a\u5e94\u901a\u8fc7\u4ee5\u4e0b\u4f1a\u8ba1\u5206\u5f55\u8bb0\u5f55\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u7684\u51cf\u5c11\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u8d26\u6237 243 \u2013 \u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 8212 \u5b58\u5728\u2014\u2014\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_4_Ghi_giam_chi_phi_do_hoan_nhap_thue_thu_nhap_hoan_lai_phai_tra\"><\/span><b>\u6848\u4f8b 4\uff1a\u8bb0\u5f55\u56e0\u9012\u5ef6\u6240\u5f97\u7a0e\u51b2\u56de\u800c\u5bfc\u81f4\u7684\u8d39\u7528\u51cf\u5c11\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u9012\u5ef6\u6240\u5f97\u7a0e\u5e94\u4ed8\u6b3e\u9879\u5728\u5e74\u5185\u88ab\u51b2\u56de\u4e14\u8d85\u8fc7\u5e74\u5185\u4ea7\u751f\u7684\u65b0\u91d1\u989d\u65f6\uff0c\u5373\u9012\u5ef6\u6240\u5f97\u7a0e\u8d1f\u503a\u51cf\u5c11\uff0c\u5219\u9002\u7528\u6b64\u89c4\u5b9a\u3002\u76f8\u5e94\u7684\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u4f1a\u8ba1\u5206\u5f55\u4e3a\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u8d26\u6237 347 \u2013 \u9012\u5ef6\u6240\u5f97\u7a0e\u5e94\u4ed8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 8212 \u5b58\u5728\u2014\u2014\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7efc\u4e0a\u6240\u8ff0\uff0c\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u7684\u4f1a\u8ba1\u5904\u7406\u539f\u5219\u53ef\u4ee5\u7528\u4e00\u6761\u6613\u4e8e\u8bb0\u5fc6\u7684\u89c4\u5219\u6765\u6982\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u5982\u679c\u8d26\u6237 347 \u589e\u52a0\u6216\u8d26\u6237 243 \u51cf\u5c11\uff0c\u5219\u8bb0\u5f55\u8d39\u7528\u589e\u52a0\uff08\u501f\u65b9 8212\uff09\uff1b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u5982\u679c\u8d26\u6237 347 \u51cf\u5c11\u6216\u8d26\u6237 243 \u589e\u52a0\uff0c\u5219\u8bb0\u5f55\u8d39\u7528\u51cf\u5c11\uff08\u8d37\u65b9 8212\uff09\u3002<span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e86\u89e3\u4e86\u8fd9\u6761\u89c4\u5219\uff0c\u4f1a\u8ba1\u4eba\u5458\u5c31\u53ef\u4ee5\u5728\u7f16\u5236\u62a5\u544a\u4e4b\u524d\u6838\u5bf9\u81ea\u5df1\u7684\u8d26\u76ee\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_chuyen_cuoi_ky_khi_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>\u671f\u672b\u7ed3\u8d26\u5206\u5f55\uff0c\u7528\u4e8e\u6838\u7b97\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8bb0\u5f55\u4e86\u8be5\u671f\u95f4\u53d1\u751f\u7684\u5168\u90e8\u56db\u7b14\u4ea4\u6613\u540e\uff0c\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u4f1a\u8ba1\u5904\u7406\u7684\u6700\u540e\u4e00\u6b65\u662f\u5c06\u8d26\u6237 8212 \u7684\u4f59\u989d\u8f6c\u5165\u8d26\u6237 911\uff0c\u4ee5\u786e\u5b9a\u4e1a\u52a1\u6210\u679c\u3002\u8f6c\u5165\u539f\u5219\u5982\u4e0b\uff1a<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u5982\u679c\u8d26\u6237 8212 \u5728\u671f\u95f4\u5185\u7684\u501f\u65b9\u603b\u989d\u5927\u4e8e\u8d37\u65b9\u603b\u989d\u3002<\/b><span style=\"font-weight: 400;\">\u5dee\u989d\u8bb0\u5f55\u5982\u4e0b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 911 \u2013 \u4e1a\u52a1\u6210\u679c\u7684\u786e\u5b9a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 8212 \u5b58\u5728\u2014\u2014\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u5982\u679c\u8d26\u6237 8212 \u5728\u671f\u95f4\u5185\u7684\u501f\u65b9\u603b\u989d\u5c0f\u4e8e\u8d37\u65b9\u603b\u989d\u3002<\/b><span style=\"font-weight: 400;\">\u5dee\u503c\u4ee5\u76f8\u53cd\u7684\u65b9\u5f0f\u8bb0\u5f55\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u8d26\u6237 8212 \u2013 \u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 911 \u2013 \u786e\u5b9a\u4e1a\u52a1\u7ed3\u679c\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece\u672c\u8d28\u4e0a\u8bb2\uff0c\u8fd9\u662f\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u4f1a\u8ba1\u5904\u7406\u6d41\u7a0b\u7684\u6700\u540e\u4e00\u6b65\u3002\u8f6c\u8d26\u540e\uff0c\u8d26\u6237 8212 \u7684\u671f\u672b\u4f59\u989d\u59cb\u7ec8\u4e3a 0\uff0c\u6682\u65f6\u6027\u5dee\u5f02\u7684\u5f71\u54cd\u5df2\u5b8c\u5168\u53cd\u6620\u5728\u8be5\u671f\u95f4\u7684\u7ecf\u8425\u4e1a\u7ee9\u4e2d\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_thue_thu_nhap_hoan_lai_phai_tra_va_tai_san_thue_thu_nhap_hoan_lai_truoc_khi_hach_toan\"><\/span><b>\u533a\u5206\u4f1a\u8ba1\u5904\u7406\u524d\u7684\u9012\u5ef6\u6240\u5f97\u7a0e\u8d1f\u503a\u548c\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9817\" aria-describedby=\"caption-attachment-9817\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9817\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-thue-TNDN-hoan-lai-va-cach-phan-biet-thue-thu-nhap-hoan-lai-va-tai-san-thue-thu-nhap-hoan-lai.jpg\" alt=\"H\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i v\u00e0 c\u00e1ch ph\u00e2n bi\u1ec7t thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i v\u00e0 t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-thue-TNDN-hoan-lai-va-cach-phan-biet-thue-thu-nhap-hoan-lai-va-tai-san-thue-thu-nhap-hoan-lai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-thue-TNDN-hoan-lai-va-cach-phan-biet-thue-thu-nhap-hoan-lai-va-tai-san-thue-thu-nhap-hoan-lai-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-thue-TNDN-hoan-lai-va-cach-phan-biet-thue-thu-nhap-hoan-lai-va-tai-san-thue-thu-nhap-hoan-lai-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-thue-TNDN-hoan-lai-va-cach-phan-biet-thue-thu-nhap-hoan-lai-va-tai-san-thue-thu-nhap-hoan-lai-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-thue-TNDN-hoan-lai-va-cach-phan-biet-thue-thu-nhap-hoan-lai-va-tai-san-thue-thu-nhap-hoan-lai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9817\" class=\"wp-caption-text\">\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u7684\u4f1a\u8ba1\u5904\u7406\u4ee5\u53ca\u5982\u4f55\u533a\u5206\u9012\u5ef6\u6240\u5f97\u7a0e\u548c\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4ece\u4e00\u5f00\u59cb\u5c31\u51c6\u786e\u5730\u6838\u7b97\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\uff0c\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u6e05\u695a\u5730\u533a\u5206\u4e24\u4e2a\u57fa\u672c\u6982\u5ff5\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9012\u5ef6\u6240\u5f97\u7a0e\u5e94\u4ed8\uff08\u8d26\u6237 347\uff09\u6e90\u4e8e\u6682\u65f6\u6027\u5e94\u7a0e\u5dee\u5f02\uff0c\u5373\u5f53\u671f\u4f1a\u8ba1\u5229\u6da6\u9ad8\u4e8e\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\uff0c\u4f46\u5c06\u5728\u540e\u7eed\u671f\u95f4\u5f81\u7a0e\u7684\u91d1\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\uff08\u8d26\u6237 243\uff09\u6e90\u4e8e\u53ef\u62b5\u6263\u7684\u6682\u65f6\u6027\u5dee\u5f02\uff0c\u6216\u6e90\u4e8e\u7ed3\u8f6c\u5230\u4e0b\u4e00\u5e74\u5ea6\u7684\u672a\u4f7f\u7528\u7684\u7a0e\u6536\u635f\u5931\u548c\u7a0e\u6536\u4f18\u60e0\u7684\u53ef\u62b5\u6263\u4ef7\u503c\uff0c\u5373\u4f01\u4e1a\u5c06\u6765\u80fd\u591f\u51cf\u5c11\u5176\u7eb3\u7a0e\u4e49\u52a1\u7684\u91d1\u989d\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b63\u786e\u8bc6\u522b\u5dee\u5f02\u5c5e\u4e8e\u54ea\u4e2a\u7c7b\u522b\u662f\u524d\u63d0\u6761\u4ef6\uff0c\u56e0\u4e3a\u9519\u8bef\u8bc6\u522b\u5176\u6027\u8d28\u4f1a\u5bfc\u81f4\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u4ece\u4e00\u5f00\u59cb\u5c31\u51fa\u73b0\u9519\u8bef\u4f1a\u8ba1\u5904\u7406\uff0c\u65e0\u8bba\u540e\u7eed\u7684\u4f1a\u8ba1\u5206\u5f55\u4e2d\u516c\u5f0f\u5e94\u7528\u5f97\u591a\u4e48\u6b63\u786e\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_cach_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>\u4ee5\u4e0b\u793a\u4f8b\u8bf4\u660e\u5982\u4f55\u5bf9\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u66f4\u597d\u5730\u7406\u89e3\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u5728\u5b9e\u8df5\u4e2d\u7684\u4f1a\u8ba1\u5904\u7406\u65b9\u5f0f\uff0c\u8bf7\u8003\u8651\u4ee5\u4e0b\u5177\u6709\u4ee5\u4e0b\u8d22\u52a1\u5e74\u5ea6\u672b\u6570\u636e\u7684\u4f01\u4e1a\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u76ee\u6807<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u671f\u521d\u4f59\u989d<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u671f\u672b\u4f59\u989d<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e0d\u540c\u4e4b\u5904<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u9012\u5ef6\u6240\u5f97\u7a0e\u5e94\u4ed8\uff08\u8d26\u6237 347\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u589e\u52a03\u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\uff08\u8d26\u6237 243\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3.5\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u51cf\u514d1.5\u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u4ee5\u4e0b\u4f1a\u8ba1\u539f\u5219\u9002\u7528\u4e8e\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\uff1a<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d26\u6237 347 \u589e\u52a0\u4e86 3 \u4ebf\u8d8a\u5357\u76fe\uff08\u9012\u5ef6\u6240\u5f97\u7a0e\u5e94\u4ed8\u989d\u8d85\u8fc7\u51b2\u9500\u989d\uff09\uff0c\u6839\u636e\u6848\u4f8b 1 \u8bb0\u4e3a\u8d39\u7528\u589e\u52a0\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 8212\uff1a3\u4ebf\u8d8a\u5357\u76fe<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">347\u53f7\u8d26\u6237\u67093\u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u6848\u4f8b 2\uff0c\u8d26\u6237 243 \u51cf\u5c11 1.5 \u4ebf\u8d8a\u5357\u76fe\uff08\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\u88ab\u51b2\u56de\uff0c\u91d1\u989d\u5927\u4e8e\u65b0\u91d1\u989d\uff09\uff0c\u8d39\u7528\u589e\u52a0\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 8212\uff1a1.5 \u4ebf\u8d8a\u5357\u76fe<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">243\u53f7\u8d26\u6237\u67091.5\u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be5\u671f\u95f4\u8d26\u6237 8212 \u7684\u501f\u65b9\u603b\u989d\u4e3a 4.5 \u4ebf\u8d8a\u5357\u76fe\uff0c\u6ca1\u6709\u8d37\u65b9\u6761\u76ee\uff0c\u56e0\u6b64\u5168\u90e8\u91d1\u989d\u8f6c\u5165\u8d26\u6237 911\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">911\u501f\u8bb0\u8d26\u6237\uff1a4.5\u4ebf\u8d8a\u5357\u76fe<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 8212 \u6709 4.5 \u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7ed3\u679c\uff1a<\/b><span style=\"font-weight: 400;\"> \u7531\u4e8e\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\uff0c\u8be5\u516c\u53f8\u5f53\u671f\u7a0e\u540e\u5229\u6da6\u51cf\u5c11\u4e864.5\u4ebf\u8d8a\u5357\u76fe\uff0c\u5c3d\u7ba1\u5b9e\u9645\u4e0a\u5e76\u672a\u53d1\u751f\u7528\u4e8e\u7f34\u7eb3\u7a0e\u6b3e\u7684\u73b0\u91d1\u6d41\u51fa\u3002\u8fd9\u4f53\u73b0\u4e86\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u4f1a\u8ba1\u5904\u7406\u7684\u975e\u8d27\u5e01\u6027\u7279\u70b9\uff0c\u5373\u5f71\u54cd\u4f1a\u8ba1\u5229\u6da6\uff0c\u4f46\u5e76\u4e0d\u4ee3\u8868\u5f53\u671f\u73b0\u91d1\u6d41\u51fa\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u5728\u300a2025\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u89c4\u5b9a\u7684\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u8303\u56f4\u5185\u5bf9\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406\u3002<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece\u7a0e\u6cd5\u89d2\u5ea6\u6765\u770b\uff0c\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u7684\u4f1a\u8ba1\u5904\u7406\u4e0e\u786e\u5b9a\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u7684\u65b9\u6cd5\u5bc6\u4e0d\u53ef\u5206\uff0c\u56e0\u4e3a\u6682\u65f6\u6027\u5dee\u5f02\u662f\u6307\u4f1a\u8ba1\u8bb0\u5f55\u65b9\u5f0f\u4e0e\u7a0e\u6536\u6cd5\u89c4\u786e\u5b9a\u65b9\u5f0f\u4e4b\u95f4\u7684\u5dee\u5f02\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Thue-thu-nhap-doanh-nghiep-2025-so-67-2025-QH15-580594.aspx\" target=\"_blank\" rel=\"noopener\">2025\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u7b2c\u4e09\u6761\u7b2c1\u6b3e\u548c\u7b2c2\u6b3e<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4f01\u4e1a\u7684\u5e94\u7a0e\u6536\u5165\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u751f\u4ea7\u6d3b\u52a8\u6240\u5f97\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d27\u7269\u8d38\u6613\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u670d\u52a1\u4e1a\u548c\u5176\u4ed6\u6536\u5165\u7fa4\u4f53\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u9879\u76ee\u5305\u62ec\u8d44\u672c\u8f6c\u79fb\u6536\u5165\u3001\u623f\u5730\u4ea7\u8f6c\u79fb\u6536\u5165\u3001\u5b58\u6b3e\u5229\u606f\u6536\u5165\u3001\u8d37\u6b3e\u5229\u606f\u3001\u672a\u5145\u5206\u5229\u7528\u4e14\u4f01\u4e1a\u672a\u8fdb\u884c\u8c03\u6574\u4ee5\u51cf\u5c11\u8d39\u7528\u7684\u8d39\u7528\u51c6\u5907\u91d1\uff0c\u4ee5\u53ca\u5176\u4ed6\u8bb8\u591a\u9879\u76ee\u3002\u6b63\u662f\u8fd9\u4e9b\u9879\u76ee\u7531\u4e8e\u4f1a\u8ba1\u548c\u7a0e\u52a1\u786e\u8ba4\u65f6\u95f4\u4e0d\u540c\uff0c\u9020\u6210\u4e86\u6682\u65f6\u6027\u5dee\u5f02\uff0c\u4ece\u800c\u9700\u8981\u5bf9\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c6\u6761\u89c4\u5b9a\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u62e5\u6709\u591a\u79cd\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u7684\u4f01\u4e1a\uff0c\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u662f\u6240\u6709\u6d3b\u52a8\u7684\u603b\u6536\u5165\uff1b\u5982\u679c\u51fa\u73b0\u4e8f\u635f\u6d3b\u52a8\uff0c\u4f01\u4e1a\u53ef\u4ee5\u81ea\u884c\u51b3\u5b9a\u7528\u4e8f\u635f\u6536\u5165\u62b5\u6263\u76c8\u5229\u6d3b\u52a8\uff0c\u4f46\u67d0\u4e9b\u60c5\u51b5\u4e0b\u4e0d\u5141\u8bb8\u62b5\u6263\uff0c\u4f8b\u5982\u623f\u5730\u4ea7\u8f6c\u8ba9\u4e8f\u635f\u3001\u76ee\u524d\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u7684\u6d3b\u52a8\u7684\u6295\u8d44\u9879\u76ee\u8f6c\u8ba9\u4e8f\u635f\uff0c\u6216\u8005\u77ff\u4ea7\u52d8\u63a2\u548c\u5f00\u91c7\u6295\u8d44\u9879\u76ee\u8f6c\u8ba9\u6536\u5165\uff0c\u8fd9\u4e9b\u4e8f\u635f\u5fc5\u987b\u5355\u72ec\u786e\u5b9a\u548c\u7533\u62a5\uff0c\u5e76\u4e14\u4e0d\u80fd\u62b5\u6263\u5176\u4ed6\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u7684\u635f\u76ca\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4f1a\u8ba1\u5e08\u800c\u8a00\uff0c\u8fd9\u90e8\u5206\u5f88\u91cd\u8981\uff0c\u56e0\u4e3a\uff1a\u6839\u636e\u4e0a\u8ff0\u62b5\u9500\u89c4\u5b9a\u672a\u4f7f\u7528\u7684\u7a0e\u6536\u4e8f\u635f\u662f\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\uff08\u8d26\u6237 243\uff09\u7684\u6765\u6e90\u4e4b\u4e00\uff0c\u9700\u8981\u4e0e\u6bcf\u4e2a\u671f\u95f4\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u7684\u4f1a\u8ba1\u5904\u7406\u540c\u6b65\u76d1\u63a7\uff0c\u4ee5\u786e\u4fdd\u8d26\u6237 243 \u4e2d\u7684\u6570\u5b57\u51c6\u786e\u53cd\u6620\u6839\u636e 2025 \u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u7684\u89c4\u5b9a\u7ed3\u8f6c\u7684\u7a0e\u6536\u4e8f\u635f\u90e8\u5206\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_thuong_gap_khi_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u4f1a\u8ba1\u5904\u7406\u4e2d\u7684\u5e38\u89c1\u9519\u8bef\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9996\u5148\uff0c\u6700\u5e38\u89c1\u7684\u9519\u8bef\u662f\u6df7\u6dc6\u8d26\u6237 347 \u548c\u8d26\u6237 243 \u7684\u501f\u8d37\u65b9\u5411\uff1a\u4f1a\u8ba1\u4eba\u5458\u5bf9\u8fd9\u4e24\u4e2a\u8d26\u6237\u91c7\u7528\u76f8\u540c\u7684\u4f1a\u8ba1\u65b9\u5411\uff0c\u800c\u5b9e\u9645\u4e0a\uff0c\u589e\u52a0\u8d26\u6237 347 \u548c\u51cf\u5c11\u8d26\u6237 243 \u90fd\u4f1a\u5bfc\u81f4\u8d39\u7528\u589e\u52a0\uff0c\u51cf\u5c11\u8d26\u6237 347 \u548c\u589e\u52a0\u8d26\u6237 243 \u4e5f\u4f1a\u5bfc\u81f4\u8d39\u7528\u51cf\u5c11\u3002\u8fd9\u4e24\u7ec4\u5173\u7cfb\u7684\u542b\u4e49\u76f8\u53cd\uff0c\u4f46\u5728\u8d26\u7c3f\u8bb0\u5f55\u4e2d\u5f88\u5bb9\u6613\u9020\u6210\u6df7\u6dc6\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e8c\uff0c\u5fd8\u8bb0\u5bf9\u8d26\u6237 911 \u8fdb\u884c\u5e74\u672b\u7ed3\u8d26\u5206\u5f55\u3002\u5982\u679c\u4e0d\u7ed3\u8d26\uff0c\u8d26\u6237 8212 \u7684\u4f59\u989d\u5c06\u7ed3\u8f6c\u5230\u4e0b\u4e00\u671f\uff0c\u4ece\u800c\u626d\u66f2\u8bd5\u7b97\u8868\u548c\u635f\u76ca\u8868\u4e2d\u7684\u5229\u6da6\u6570\u636e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\uff0c\u5e74\u5185\u65b0\u589e\u91d1\u989d\u548c\u51b2\u9500\u91d1\u989d\u4e4b\u95f4\u6ca1\u6709\u660e\u786e\u7684\u533a\u5206\u3002\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u7684\u4f1a\u8ba1\u5904\u7406\u9700\u8981\u5c06\u6bcf\u4e2a\u8d26\u6237\u7684\u65b0\u589e\u91d1\u989d\u4e0e\u51b2\u9500\u91d1\u989d\u8fdb\u884c\u6bd4\u8f83\uff0c\u800c\u4e0d\u662f\u7b80\u5355\u5730\u673a\u68b0\u5730\u7528\u671f\u672b\u4f59\u989d\u51cf\u53bb\u671f\u521d\u4f59\u989d\uff0c\u5ffd\u7565\u6bcf\u4e2a\u6784\u6210\u9879\u76ee\u7684\u6027\u8d28\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u56db\uff0c\u5728\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406\u524d\u9519\u8bef\u8bc6\u522b\u6682\u65f6\u6027\u5dee\u5f02\u7684\u6027\u8d28\u3002\u5982\u679c\u5e94\u7eb3\u7a0e\u7ec4\u548c\u53ef\u62b5\u6263\u7ec4\u4e4b\u95f4\u7684\u5dee\u5f02\u5206\u7c7b\u9519\u8bef\uff0c\u5219\u540e\u7eed\u6240\u6709\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u7684\u4f1a\u8ba1\u5206\u5f55\u90fd\u5c06\u51fa\u9519\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e94\uff0c\u6ca1\u6709\u4fdd\u7559\u4e34\u65f6\u5dee\u5f02\u6838\u5bf9\u8868\u4f5c\u4e3a\u5bf9\u8d26\u4f9d\u636e\u3002\u7531\u4e8e\u7f3a\u4e4f\u8be6\u7ec6\u7684\u6838\u5bf9\u8868\uff0c\u5ba1\u8ba1\u4eba\u5458\u548c\u7a0e\u52a1\u673a\u5173\u65e0\u6cd5\u6838\u5b9e\u8be5\u671f\u95f4\u4f1a\u8ba1\u5206\u5f55\u7684\u4f9d\u636e\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_truoc_khi_khoa_so_va_lap_bao_cao_tai_chinh\"><\/span><b>\u7ed3\u8d26\u548c\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u524d\u7684\u6838\u5bf9\u6e05\u5355\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u7ed3\u8d26\u548c\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u524d\u7684\u4e00\u4efd\u5feb\u901f\u68c0\u67e5\u6e05\u5355\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51c6\u5907\u4e00\u4efd\u7535\u5b50\u8868\u683c\uff0c\u5217\u51fa\u6bcf\u4e2a\u9879\u76ee\u7684\u4e34\u65f6\u5e94\u7a0e\u5dee\u5f02\u548c\u4e34\u65f6\u53ef\u62b5\u6263\u5dee\u5f02\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u8d26\u6237 347 \u548c 243 \u672c\u5e74\u5ea6\u7684\u6b63\u786e\u4ea4\u6613\u91d1\u989d\u548c\u51b2\u9500\u91d1\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u5177\u4f53\u60c5\u51b5\uff0c\u91c7\u7528\u56db\u79cd\u4f1a\u8ba1\u5206\u5f55\u4e2d\u7684\u4e00\u79cd\u6765\u8ba1\u7b97\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u8d26\u6237 347 \u548c 243 \u7684\u671f\u672b\u4f59\u989d\u4e0e\u8be6\u7ec6\u7684\u6682\u65f6\u6027\u5dee\u5f02\u8ba1\u7b97\u8868\u8fdb\u884c\u6bd4\u8f83\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u8d26\u6237 8212 \u7684\u4f59\u989d\u6309\u6b63\u786e\u7684\u65b9\u5411\u8f6c\u79fb\u5230\u8d26\u6237 911\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fdd\u5b58\u8bb0\u5f55\uff0c\u8bf4\u660e\u786e\u5b9a\u4e34\u65f6\u5dee\u5f02\u7684\u4f9d\u636e\uff0c\u4ee5\u4fbf\u5728\u5ba1\u8ba1\u548c\u7a0e\u52a1\u7ed3\u7b97\u4e2d\u4f7f\u7528\u3002<\/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;\">\u6839\u636e\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u51fd\uff0c\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u7684\u4f1a\u8ba1\u5904\u7406\u4e3b\u8981\u56f4\u7ed5\u8d26\u62378212\u3001\u8d26\u6237347\u548c\u8d26\u6237243\u4e4b\u95f4\u7684\u56db\u9879\u56fa\u5b9a\u4f1a\u8ba1\u5206\u5f55\u5c55\u5f00\uff0c\u5177\u4f53\u64cd\u4f5c\u53d6\u51b3\u4e8e\u671f\u95f4\u5185\u9012\u5ef6\u6240\u5f97\u7a0e\u5e94\u4ed8\u989d\u548c\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\u7684\u589e\u51cf\u60c5\u51b5\u3002\u8d26\u62378212\u7684\u5168\u90e8\u4f59\u989d\u968f\u540e\u8f6c\u5165\u8d26\u6237911\uff0c\u4ee5\u786e\u5b9a\u4e1a\u52a1\u6210\u679c\u3002\u7406\u89e3\u8fd9\u4e00\u914d\u6bd4\u89c4\u5219\u6709\u52a9\u4e8e\u4f1a\u8ba1\u4eba\u5458\u907f\u514d\u8d26\u6237\u65b9\u5411\u9519\u8bef\uff0c\u800c\u8d26\u6237\u65b9\u5411\u9519\u8bef\u662f\u5ba1\u8ba1\u540e\u8d22\u52a1\u62a5\u8868\u8c03\u6574\u7684\u6700\u5e38\u89c1\u539f\u56e0\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u4ecd\u4e0d\u786e\u5b9a\u5982\u4f55\u786e\u5b9a\u6682\u65f6\u6027\u5dee\u5f02\u6216\u5982\u4f55\u5904\u7406\u5373\u5c06\u5230\u6765\u7684\u62a5\u544a\u671f\u5185\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\uff0c\u6211\u4eec\u7684\u56e2\u961f\u53ef\u4ee5\u63d0\u4f9b\u5e2e\u52a9\u3002<\/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;\"> MAN \u5df2\u51c6\u5907\u597d\u4e0e\u5185\u90e8\u4f1a\u8ba1\u90e8\u95e8\u5408\u4f5c\uff0c\u5728\u7ed3\u8d26\u524d\u5ba1\u67e5\u548c\u89c4\u8303\u6570\u636e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u9700\u8981\u9488\u5bf9\u7279\u5b9a\u60c5\u51b5\u63d0\u4f9b\u4e2a\u6027\u5316\u89e3\u51b3\u65b9\u6848\u7684\u4f01\u4e1a\uff0c\u8bf7\u4e0e\u6211\u4eec\u8054\u7cfb\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tu-van-dich-vu-ke-toan\/\"> \u4f1a\u8ba1\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4e3a\u4e86\u83b7\u5f97\u9488\u5bf9\u5176\u8fd0\u8425\u9700\u6c42\u91cf\u8eab\u5b9a\u5236\u7684\u7279\u5b9a\u652f\u6301\u3002\u5bf9\u4e8e\u7f3a\u4e4f\u8db3\u591f\u4e13\u804c\u4eba\u5458\u6765\u957f\u671f\u76d1\u63a7\u4e34\u65f6\u5dee\u5f02\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u89e3\u51b3\u65b9\u6848\u662f\u2026\u2026<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-dich-vu-ke-toan-ngoai\/\"> \u5916\u5305\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8fd9\u662f\u786e\u4fdd\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u7684\u4f1a\u8ba1\u5904\u7406\u7b26\u5408\u73b0\u884c\u4f1a\u8ba1\u51c6\u5219\u5e76\u4fdd\u6301\u4e00\u81f4\u6027\u7684\u4e00\u4e2a\u503c\u5f97\u8003\u8651\u7684\u9009\u62e9\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/a> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>\u5173\u4e8e\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u4f1a\u8ba1\u5904\u7406\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_chi_phi_thue_TNDN_hoan_lai_dua_tren_can_cu_phap_ly_nao\"><\/span><b>\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u7684\u4f1a\u8ba1\u5904\u7406\u6cd5\u5f8b\u4f9d\u636e\u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 99\/2025\/TT-BTC \u53f7\u901a\u51fd\u9644\u5f55 II B 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400;\">\u5171\u6709\u56db\u79cd\u60c5\u51b5\uff1a\u56e0\u4ea7\u751f\u9012\u5ef6\u6240\u5f97\u7a0e\u5e94\u6536\u6b3e\u800c\u5bfc\u81f4\u8d39\u7528\u589e\u52a0\uff1b\u56e0\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\u8f6c\u56de\u800c\u5bfc\u81f4\u8d39\u7528\u589e\u52a0\uff1b\u56e0\u65b0\u4ea7\u751f\u7684\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\u800c\u5bfc\u81f4\u8d39\u7528\u51cf\u5c11\uff1b\u4ee5\u53ca\u56e0\u9012\u5ef6\u6240\u5f97\u7a0e\u5e94\u6536\u6b3e\u8f6c\u56de\u800c\u5bfc\u81f4\u8d39\u7528\u51cf\u5c11\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_khoan_nao_duoc_dung_de_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>\u54ea\u4e2a\u8d26\u6237\u7528\u4e8e\u8bb0\u5f55\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e2d\u5fc3\u8d26\u6237\u4e3a\u8d26\u6237 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id=\"Chi_phi_thue_TNDN_hoan_lai_co_lam_phat_sinh_dong_tien_nop_thue_ngay_trong_ky_khong\"><\/span><b>\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u662f\u5426\u4f1a\u5728\u5f53\u671f\u4ea7\u751f\u5373\u65f6\u7684\u7a0e\u6b3e\u652f\u4ed8\u73b0\u91d1\u6d41\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u3002\u8fd9\u662f\u4e00\u4e2a\u975e\u8d27\u5e01\u6027\u9879\u76ee\uff0c\u53ea\u4f1a\u5f71\u54cd\u635f\u76ca\u8868\u4e0a\u7684\u4f1a\u8ba1\u5229\u6da6\uff1b\u5b9e\u9645\u7684\u7eb3\u7a0e\u4e49\u52a1\u5c06\u5728\u672a\u6765\u671f\u95f4\u4ea7\u751f\uff0c\u5c4a\u65f6\u6682\u65f6\u6027\u5dee\u5f02\u5c06\u88ab\u8f6c\u56de\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_thu_nhap_nao_theo_Luat_Thue_TNDN_2025_thuong_lien_quan_den_chenh_lech_tam_thoi_can_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>\u6839\u636e 2025 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hu\u1ed1ng kh\u00e1c nhau t\u00f9y v\u00e0o vi\u1ec7c ph\u00e1t sinh hay ho\u00e0n nh\u1eadp thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 v\u00e0 t\u00e0i s\u1ea3n 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