{"id":6460,"date":"2026-06-25T09:05:39","date_gmt":"2026-06-25T02:05:39","guid":{"rendered":"https:\/\/arito.com.vn\/?p=6460"},"modified":"2026-08-15T00:16:27","modified_gmt":"2026-08-14T17:16:27","slug":"thue-nha-thau-doi-tuong-ap-dung-phuong-phap-tinh-va-cach-hach-toan","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/thue-nha-thau-doi-tuong-ap-dung-phuong-phap-tinh-va-cach-hach-toan\/","title":{"rendered":"Thu\u1ebf nh\u00e0 th\u1ea7u 2026: t\u1ef7 l\u1ec7, c\u00f4ng th\u1ee9c t\u00ednh v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n theo quy \u0111\u1ecbnh m\u1edbi"},"content":{"rendered":"\r\n<p class=\"p1 wp-block-paragraph\">Thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 kho\u1ea3n khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p Vi\u1ec7t Nam l\u00fang t\u00fang nh\u1ea5t khi l\u00e0m vi\u1ec7c v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i, v\u00ec ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 n\u1ed9p th\u01b0\u1eddng thu\u1ed9c v\u1ec1 b\u00ean Vi\u1ec7t Nam ch\u1ee9 kh\u00f4ng ph\u1ea3i b\u00ean nh\u1eadn ti\u1ec1n.<\/p>\r\n<p class=\"p1\">N\u0103m 2026 khung ph\u00e1p l\u00fd v\u1ec1 kho\u1ea3n thu\u1ebf n\u00e0y thay \u0111\u1ed5i t\u1ea1i ba m\u1ed1c th\u1eddi gian kh\u00e1c nhau, v\u00e0 c\u00e1ch t\u00ednh h\u1ee3p \u0111\u1ed3ng gi\u00e1 Net \u0111\u00e3 kh\u00e1c so v\u1edbi c\u00e1ch l\u00e0m quen thu\u1ed9c nhi\u1ec1u n\u0103m qua.<\/p>\r\n<h2 class=\"p2\">Thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 g\u00ec?<\/h2>\r\n<p class=\"p1\">Thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 kho\u1ea3n thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam t\u1eeb vi\u1ec7c cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c cung c\u1ea5p h\u00e0ng h\u00f3a k\u00e8m d\u1ecbch v\u1ee5 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam.<\/p>\r\n<p class=\"p1\">V\u1ec1 b\u1ea3n ch\u1ea5t, \u0111\u00e2y kh\u00f4ng ph\u1ea3i m\u1ed9t s\u1eafc thu\u1ebf ri\u00eang m\u00e0 l\u00e0 c\u00e1ch thu hai lo\u1ea1i thu\u1ebf \u0111\u1ed1i v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 hi\u1ec7n di\u1ec7n th\u01b0\u01a1ng m\u1ea1i t\u1ea1i Vi\u1ec7t Nam:<\/p>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p3\">Th\u00e0nh ph\u1ea7n<\/p>\r\n<\/td>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p3\">B\u1ea3n ch\u1ea5t<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p3\">Ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p3\">Thu\u1ebf GTGT t\u00ednh tr\u00ean doanh thu ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td3\" valign=\"top\">\r\n<p class=\"p3\">Ph\u1ea7n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\r\n<\/td>\r\n<td class=\"td3\" valign=\"top\">\r\n<p class=\"p3\">Thu\u1ebf TNDN t\u00ednh theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu, thay cho vi\u1ec7c t\u00ednh tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p class=\"p1\">V\u1edbi nh\u00e0 th\u1ea7u l\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, ph\u1ea7n th\u1ee9 hai \u0111\u01b0\u1ee3c thay b\u1eb1ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\r\n<p class=\"p1\"><b>\u0110i\u1ec3m m\u1ea5u ch\u1ed1t:<\/b> trong ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn nh\u1ea5t, b\u00ean Vi\u1ec7t Nam l\u00e0 ng\u01b0\u1eddi c\u00f3 ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. B\u00ean Vi\u1ec7t Nam l\u00e0m sai th\u00ec b\u00ean Vi\u1ec7t Nam ch\u1ecbu tr\u00e1ch nhi\u1ec7m, kh\u00f4ng ph\u1ea3i b\u00ean n\u01b0\u1edbc ngo\u00e0i.<\/p>\r\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-19212\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/02\/Thue\u0302\u0301-nha\u0300-tha\u0302\u0300u-la\u0300-gi\u0300.png\" alt=\"Thue\u0302\u0301 nha\u0300 tha\u0302\u0300u la\u0300 gi\u0300\" width=\"1666\" height=\"944\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/02\/Thue\u0302\u0301-nha\u0300-tha\u0302\u0300u-la\u0300-gi\u0300.png 1666w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/02\/Thue\u0302\u0301-nha\u0300-tha\u0302\u0300u-la\u0300-gi\u0300-18x10.png 18w\" sizes=\"(max-width: 1666px) 100vw, 1666px\" \/><\/p>\r\n<h2 class=\"p1\">Ba m\u1ed1c ph\u00e1p l\u00fd trong n\u0103m 2026<\/h2>\r\n<p class=\"p2\">\u0110\u00e2y l\u00e0 ph\u1ea7n c\u1ea7n n\u1eafm tr\u01b0\u1edbc khi t\u00ednh b\u1ea5t k\u1ef3 h\u1ee3p \u0111\u1ed3ng n\u00e0o.<\/p>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p3\">Giai \u0111o\u1ea1n<\/p>\r\n<\/td>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p3\">V\u0103n b\u1ea3n \u00e1p d\u1ee5ng cho ph\u1ea7n thu\u1ebf TNDN<\/p>\r\n<\/td>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p3\">V\u0103n b\u1ea3n \u00e1p d\u1ee5ng cho ph\u1ea7n thu\u1ebf GTGT<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p3\">\u0110\u1ebfn h\u1ebft 11\/03\/2026<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p3\">Th\u00f4ng t\u01b0 103\/2014\/TT-BTC<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p3\">Th\u00f4ng t\u01b0 103\/2014\/TT-BTC, c\u00f3 tham chi\u1ebfu Lu\u1eadt Thu\u1ebf GTGT 2024 v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p3\">T\u1eeb 12\/03\/2026<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p3\">Th\u00f4ng t\u01b0 20\/2026\/TT-BTC, t\u1ef7 l\u1ec7 theo \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p3\">Th\u00f4ng t\u01b0 69\/2025\/TT-BTC, Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p3\">T\u1eeb 01\/07\/2026<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p3\">B\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p3\">B\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p class=\"p2\"><b>Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp quan tr\u1ecdng:<\/b> v\u1edbi h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c k\u00fd k\u1ebft <b>tr\u01b0\u1edbc ng\u00e0y 12\/03\/2026<\/b>, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf TNDN v\u1eabn ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng.<\/p>\r\n<p class=\"p2\">Ngh\u0129a l\u00e0 doanh nghi\u1ec7p \u0111ang c\u00f3 c\u1ea3 h\u1ee3p \u0111\u1ed3ng c\u0169 v\u00e0 h\u1ee3p \u0111\u1ed3ng m\u1edbi s\u1ebd ph\u1ea3i \u00e1p d\u1ee5ng song song hai c\u00e1ch t\u00ednh. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m d\u1ec5 nh\u1ea7m nh\u1ea5t trong n\u0103m 2026.<\/p>\r\n<p class=\"p2\"><b>T\u1eeb 01\/07\/2026,<\/b> Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u0111i\u1ec1u ch\u1ec9nh th\u00eam m\u1ed9t s\u1ed1 n\u1ed9i dung, trong \u0111\u00f3 \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 t\u00e1ch ri\u00eang c\u00e1ch x\u1eed l\u00fd v\u1edbi giao d\u1ecbch qua s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, thay \u0111\u1ed5i th\u1ee9 t\u1ef1 \u01b0u ti\u00ean gi\u1eefa ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb c\u1ee7a b\u00ean Vi\u1ec7t Nam v\u00e0 ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i, v\u00e0 l\u00e0m r\u00f5 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb trong m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9 nh\u01b0 h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i v\u00e0 t\u00e1i b\u1ea3o hi\u1ec3m.<\/p>\r\n<h2 class=\"p1\">Thay \u0111\u1ed5i l\u1edbn nh\u1ea5t: c\u00e1ch t\u00ednh h\u1ee3p \u0111\u1ed3ng gi\u00e1 Net<\/h2>\r\n<p class=\"p2\">\u0110\u00e2y l\u00e0 n\u1ed9i dung c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p v\u00e0 c\u0169ng l\u00e0 ch\u1ed7 d\u1ec5 t\u00ednh sai nh\u1ea5t.<\/p>\r\n<p class=\"p2\"><b>Tr\u01b0\u1edbc 12\/03\/2026,<\/b> v\u1edbi h\u1ee3p \u0111\u1ed3ng gi\u00e1 Net, doanh thu t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ed5i tu\u1ea7n t\u1ef1: quy \u0111\u1ed5i ra doanh thu t\u00ednh thu\u1ebf TNDN tr\u01b0\u1edbc, r\u1ed3i l\u1ea5y k\u1ebft qu\u1ea3 \u0111\u00f3 quy \u0111\u1ed5i ti\u1ebfp ra doanh thu t\u00ednh thu\u1ebf GTGT. Hai c\u01a1 s\u1edf doanh thu kh\u00e1c nhau.<\/p>\r\n<p class=\"p2\"><b>T\u1eeb 12\/03\/2026,<\/b> doanh thu t\u00ednh thu\u1ebf TNDN v\u00e0 doanh thu t\u00ednh thu\u1ebf GTGT d\u00f9ng <b>chung m\u1ed9t c\u01a1 s\u1edf doanh thu Gross<\/b>.<\/p>\r\n<h3 class=\"p3\">So s\u00e1nh b\u1eb1ng s\u1ed1<\/h3>\r\n<p class=\"p2\">H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, gi\u00e1 Net 1.000 tri\u1ec7u \u0111\u1ed3ng, b\u00ean Vi\u1ec7t Nam ch\u1ecbu to\u00e0n b\u1ed9 thu\u1ebf. T\u1ef7 l\u1ec7 GTGT 5%, t\u1ef7 l\u1ec7 TNDN 5%.<\/p>\r\n<p class=\"p2\"><b>C\u00e1ch t\u00ednh c\u0169, \u00e1p d\u1ee5ng cho h\u1ee3p \u0111\u1ed3ng k\u00fd tr\u01b0\u1edbc 12\/03\/2026:<\/b><b><\/b><\/p>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\">B\u01b0\u1edbc<\/p>\r\n<\/td>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\">T\u00ednh to\u00e1n<\/p>\r\n<\/td>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\">K\u1ebft qu\u1ea3<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">Doanh thu t\u00ednh thu\u1ebf TNDN<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">1.000 \u00f7 (1 \u2212 5%)<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">1.052,63<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\">Thu\u1ebf TNDN<\/p>\r\n<\/td>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\">1.052,63 \u00d7 5%<\/p>\r\n<\/td>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\">52,63<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">Doanh thu t\u00ednh thu\u1ebf GTGT<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">1.052,63 \u00f7 (1 \u2212 5%)<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">1.108,03<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\">Thu\u1ebf GTGT<\/p>\r\n<\/td>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\">1.108,03 \u00d7 5%<\/p>\r\n<\/td>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\">55,40<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\"><b>T\u1ed5ng thu\u1ebf nh\u00e0 th\u1ea7u<\/b><b><\/b><\/p>\r\n<\/td>\r\n<td class=\"td1\" valign=\"top\">\u00a0<\/td>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\"><b>108,03<\/b><b><\/b><\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p class=\"p2\"><b>C\u00e1ch t\u00ednh m\u1edbi, \u00e1p d\u1ee5ng cho h\u1ee3p \u0111\u1ed3ng k\u00fd t\u1eeb 12\/03\/2026:<\/b><b><\/b><\/p>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\">B\u01b0\u1edbc<\/p>\r\n<\/td>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\">T\u00ednh to\u00e1n<\/p>\r\n<\/td>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\">K\u1ebft qu\u1ea3<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">Doanh thu Gross d\u00f9ng chung<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">1.000 \u00f7 [1 \u2212 (5% + 5%)]<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">1.111,11<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\">Thu\u1ebf GTGT<\/p>\r\n<\/td>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\">1.111,11 \u00d7 5%<\/p>\r\n<\/td>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\">55,56<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\">Thu\u1ebf TNDN<\/p>\r\n<\/td>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\">1.111,11 \u00d7 5%<\/p>\r\n<\/td>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\">55,56<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\"><b>T\u1ed5ng thu\u1ebf nh\u00e0 th\u1ea7u<\/b><b><\/b><\/p>\r\n<\/td>\r\n<td class=\"td1\" valign=\"top\">\u00a0<\/td>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\"><b>111,11<\/b><b><\/b><\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p class=\"p2\">Ch\u00eanh l\u1ec7ch 3,08 tri\u1ec7u \u0111\u1ed3ng tr\u00ean h\u1ee3p \u0111\u1ed3ng 1 t\u1ef7, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kho\u1ea3ng 2,9% s\u1ed1 thu\u1ebf. V\u1edbi h\u1ee3p \u0111\u1ed3ng h\u00e0ng ch\u1ee5c t\u1ef7 \u0111\u1ed3ng, sai l\u1ec7ch n\u00e0y \u0111\u1ee7 \u0111\u1ec3 b\u1ecb truy thu v\u00e0 ph\u1ea1t.<\/p>\r\n<h2 class=\"p1\">Ba tr\u01b0\u1eddng h\u1ee3p v\u00e0 c\u00f4ng th\u1ee9c t\u01b0\u01a1ng \u1ee9ng<\/h2>\r\n<p class=\"p2\">\u00c1p d\u1ee5ng cho h\u1ee3p \u0111\u1ed3ng k\u00fd t\u1eeb 12\/03\/2026.<\/p>\r\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-19214\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/02\/Ba-tru\u031bo\u031b\u0300ng-ho\u031b\u0323p-va\u0300-co\u0302ng-thu\u031b\u0301c-tu\u031bo\u031bng-u\u031b\u0301ng.png\" alt=\"Ba tru\u031bo\u031b\u0300ng ho\u031b\u0323p va\u0300 co\u0302ng thu\u031b\u0301c tu\u031bo\u031bng u\u031b\u0301ng\" width=\"1643\" height=\"957\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/02\/Ba-tru\u031bo\u031b\u0300ng-ho\u031b\u0323p-va\u0300-co\u0302ng-thu\u031b\u0301c-tu\u031bo\u031bng-u\u031b\u0301ng.png 1643w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/02\/Ba-tru\u031bo\u031b\u0300ng-ho\u031b\u0323p-va\u0300-co\u0302ng-thu\u031b\u0301c-tu\u031bo\u031bng-u\u031b\u0301ng-18x10.png 18w\" sizes=\"(max-width: 1643px) 100vw, 1643px\" \/><\/p>\r\n<h3 class=\"p3\">Tr\u01b0\u1eddng h\u1ee3p 1: H\u1ee3p \u0111\u1ed3ng gi\u00e1 Gross, gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf<\/h3>\r\n<p class=\"p2\">Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ch\u1ecbu thu\u1ebf, b\u00ean Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb t\u1eeb s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3.<\/p>\r\n<blockquote>\r\n<p class=\"p6\">Doanh thu t\u00ednh thu\u1ebf GTGT = Doanh thu t\u00ednh thu\u1ebf TNDN = Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng<\/p>\r\n<p class=\"p6\">Thu\u1ebf GTGT = Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng \u00d7 T\u1ef7 l\u1ec7 GTGT<\/p>\r\n<p class=\"p7\">Thu\u1ebf TNDN = Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng \u00d7 T\u1ef7 l\u1ec7 TNDN<\/p>\r\n<p class=\"p2\">Nh\u00e0 th\u1ea7u th\u1ef1c nh\u1eadn = Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng \u2212 T\u1ed5ng thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb.<\/p>\r\n<\/blockquote>\r\n<h3 class=\"p3\">Tr\u01b0\u1eddng h\u1ee3p 2: H\u1ee3p \u0111\u1ed3ng gi\u00e1 Net, ch\u01b0a bao g\u1ed3m c\u1ea3 hai lo\u1ea1i thu\u1ebf<\/h3>\r\n<p class=\"p2\">B\u00ean Vi\u1ec7t Nam ch\u1ecbu to\u00e0n b\u1ed9 thu\u1ebf, nh\u00e0 th\u1ea7u nh\u1eadn \u0111\u1ee7 s\u1ed1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng.<\/p>\r\n<blockquote>\r\n<p class=\"p6\">Doanh thu t\u00ednh thu\u1ebf = Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng Net \u00f7 [1 \u2212 (T\u1ef7 l\u1ec7 GTGT + T\u1ef7 l\u1ec7 TNDN)]<\/p>\r\n<p class=\"p6\">Thu\u1ebf GTGT = Doanh thu t\u00ednh thu\u1ebf \u00d7 T\u1ef7 l\u1ec7 GTGT<\/p>\r\n<p class=\"p8\">Thu\u1ebf TNDN = Doanh thu t\u00ednh thu\u1ebf \u00d7 T\u1ef7 l\u1ec7 TNDN<\/p>\r\n<\/blockquote>\r\n<h3 class=\"p9\">Tr\u01b0\u1eddng h\u1ee3p 3: H\u1ee3p \u0111\u1ed3ng ch\u1ec9 ch\u01b0a bao g\u1ed3m m\u1ed9t lo\u1ea1i thu\u1ebf<\/h3>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td3\" valign=\"top\">\r\n<p class=\"p4\">T\u00ecnh hu\u1ed1ng<\/p>\r\n<\/td>\r\n<td class=\"td3\" valign=\"top\">\r\n<p class=\"p4\">C\u00f4ng th\u1ee9c<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td4\" valign=\"top\">\r\n<p class=\"p4\">Ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT, nh\u00e0 th\u1ea7u ch\u1ecbu thu\u1ebf TNDN<\/p>\r\n<\/td>\r\n<td class=\"td4\" valign=\"top\">\r\n<p class=\"p4\">Doanh thu t\u00ednh thu\u1ebf GTGT = Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng \u00f7 (1 \u2212 T\u1ef7 l\u1ec7 GTGT); Doanh thu t\u00ednh thu\u1ebf TNDN = Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td4\" valign=\"top\">\r\n<p class=\"p4\">Ch\u01b0a bao g\u1ed3m thu\u1ebf TNDN, nh\u00e0 th\u1ea7u ch\u1ecbu thu\u1ebf GTGT<\/p>\r\n<\/td>\r\n<td class=\"td4\" valign=\"top\">\r\n<p class=\"p4\">Doanh thu t\u00ednh thu\u1ebf TNDN = Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng \u00f7 (1 \u2212 T\u1ef7 l\u1ec7 TNDN); Doanh thu t\u00ednh thu\u1ebf GTGT = Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p class=\"p2\"><b>Khuy\u1ebfn ngh\u1ecb th\u1ef1c t\u1ebf:<\/b> ghi r\u00f5 trong h\u1ee3p \u0111\u1ed3ng b\u00ean n\u00e0o ch\u1ecbu lo\u1ea1i thu\u1ebf n\u00e0o. C\u00e2u \u201cgi\u00e1 \u0111\u00e3 bao g\u1ed3m m\u1ecdi lo\u1ea1i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam\u201d th\u01b0\u1eddng g\u00e2y tranh c\u00e3i khi ph\u00e1t sinh ngh\u0129a v\u1ee5 m\u00e0 hai b\u00ean kh\u00f4ng l\u01b0\u1eddng tr\u01b0\u1edbc.<\/p>\r\n<h2 class=\"p1\">B\u1ea3ng t\u1ef7 l\u1ec7 thu\u1ebf nh\u00e0 th\u1ea7u 2026<\/h2>\r\n<p class=\"p2\">B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p t\u1eeb ngu\u1ed3n h\u01b0\u1edbng d\u1eabn chuy\u00ean ng\u00e0nh theo Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP. <b>C\u1ea7n \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp v\u1edbi v\u0103n b\u1ea3n g\u1ed1c tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng.<\/b><b><\/b><\/p>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">Ng\u00e0nh ngh\u1ec1, lo\u1ea1i h\u00ecnh kinh doanh<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">T\u1ef7 l\u1ec7 GTGT<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">T\u1ef7 l\u1ec7 TNDN<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">T\u1ed5ng<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, d\u1ecbch v\u1ee5 n\u00f3i chung<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">5%<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">5%<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">10%<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">Qu\u1ea3n l\u00fd nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">5%<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">10%<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">15%<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">D\u1ecbch v\u1ee5 s\u1ed1 xuy\u00ean bi\u00ean gi\u1edbi<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">10%<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">5%<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">15%<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">Cho thu\u00ea m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">5%<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">5%<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">10%<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">Cho thu\u00ea t\u00e0u bay, t\u00e0u bi\u1ec3n<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">5%<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">2%<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">7%<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">Ti\u1ec1n b\u1ea3n quy\u1ec1n, quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">0%<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">10%<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">10%<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">L\u00e3i ti\u1ec1n vay t\u1eeb n\u01b0\u1edbc ngo\u00e0i<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">0%<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">5%<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">5%<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u v\u1eadt t\u01b0<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">5%<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">2%<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">7%<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u v\u1eadt t\u01b0<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">3%<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">2%<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">5%<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td7\" valign=\"top\">\r\n<p class=\"p4\">V\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf<\/p>\r\n<\/td>\r\n<td class=\"td7\" valign=\"top\">\r\n<p class=\"p4\">3%<\/p>\r\n<\/td>\r\n<td class=\"td7\" valign=\"top\">\r\n<p class=\"p4\">2%<\/p>\r\n<\/td>\r\n<td class=\"td7\" valign=\"top\">\r\n<p class=\"p4\">5%<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">Ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">1%<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">1%<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">2%<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p class=\"p2\"><b>Ba l\u01b0u \u00fd khi tra b\u1ea3ng:<\/b><b><\/b><\/p>\r\n<ol class=\"ol1\">\r\n<li class=\"li4\">H\u1ee3p \u0111\u1ed3ng h\u1ed7n h\u1ee3p g\u1ed3m nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng c\u00f3 t\u1ef7 l\u1ec7 kh\u00e1c nhau m\u00e0 <b>t\u00e1ch \u0111\u01b0\u1ee3c<\/b> gi\u00e1 tr\u1ecb t\u1eebng ph\u1ea7n th\u00ec \u00e1p t\u1ef7 l\u1ec7 ri\u00eang cho t\u1eebng ph\u1ea7n. Kh\u00f4ng t\u00e1ch \u0111\u01b0\u1ee3c th\u00ec \u00e1p t\u1ef7 l\u1ec7 cao nh\u1ea5t cho to\u00e0n b\u1ed9 h\u1ee3p \u0111\u1ed3ng.<\/li>\r\n<li class=\"li4\">D\u1ecbch v\u1ee5 s\u1ed1 xuy\u00ean bi\u00ean gi\u1edbi c\u00f3 t\u1ef7 l\u1ec7 GTGT cao h\u01a1n nh\u00f3m d\u1ecbch v\u1ee5 th\u00f4ng th\u01b0\u1eddng, \u0111\u00e2y l\u00e0 \u0111i\u1ec3m thay \u0111\u1ed5i so v\u1edbi c\u00e1ch hi\u1ec3u c\u0169.<\/li>\r\n<li class=\"li10\">Tr\u01b0\u1edbc khi t\u00ednh, ki\u1ec3m tra h\u1ee3p \u0111\u1ed3ng k\u00fd tr\u01b0\u1edbc hay sau 12\/03\/2026 \u0111\u1ec3 ch\u1ecdn \u0111\u00fang b\u1ed9 quy \u0111\u1ecbnh.<\/li>\r\n<\/ol>\r\n<h2 class=\"p1\">H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/h2>\r\n<p class=\"p2\">T\u1eeb ng\u00e0y 01\/01\/2026, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay cho Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. C\u00e1c t\u00e0i kho\u1ea3n d\u00f9ng cho nghi\u1ec7p v\u1ee5 n\u00e0y kh\u00f4ng thay \u0111\u1ed5i v\u1ec1 s\u1ed1 hi\u1ec7u.<\/p>\r\n<h3 class=\"p9\">Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng gi\u00e1 Gross, nh\u00e0 th\u1ea7u ch\u1ecbu thu\u1ebf<\/h3>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td7\" valign=\"top\">\r\n<p class=\"p4\">B\u01b0\u1edbc<\/p>\r\n<\/td>\r\n<td class=\"td7\" valign=\"top\">\r\n<p class=\"p4\">Nghi\u1ec7p v\u1ee5<\/p>\r\n<\/td>\r\n<td class=\"td7\" valign=\"top\">\r\n<p class=\"p4\">N\u1ee3<\/p>\r\n<\/td>\r\n<td class=\"td7\" valign=\"top\">\r\n<p class=\"p4\">C\u00f3<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">1<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">Ghi nh\u1eadn chi ph\u00ed d\u1ecbch v\u1ee5 theo gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">TK 154, 627, 641, 642 t\u00f9y b\u1ed9 ph\u1eadn<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">TK 331<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">2<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">Kh\u1ea5u tr\u1eeb thu\u1ebf nh\u00e0 th\u1ea7u t\u1eeb s\u1ed1 ph\u1ea3i tr\u1ea3<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">TK 331<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">TK 3338 ph\u1ea7n TNDN; TK 3338 ph\u1ea7n GTGT<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">3<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">Ghi nh\u1eadn thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">TK 1331<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">TK 3338<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">4<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">N\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">TK 3338<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">TK 111, 112<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">5<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">Thanh to\u00e1n ph\u1ea7n c\u00f2n l\u1ea1i cho nh\u00e0 th\u1ea7u<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">TK 331<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">TK 112<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<h3 class=\"p9\">Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng gi\u00e1 Net, b\u00ean Vi\u1ec7t Nam ch\u1ecbu thu\u1ebf<\/h3>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td7\" valign=\"top\">\r\n<p class=\"p4\">B\u01b0\u1edbc<\/p>\r\n<\/td>\r\n<td class=\"td7\" valign=\"top\">\r\n<p class=\"p4\">Nghi\u1ec7p v\u1ee5<\/p>\r\n<\/td>\r\n<td class=\"td7\" valign=\"top\">\r\n<p class=\"p4\">N\u1ee3<\/p>\r\n<\/td>\r\n<td class=\"td7\" valign=\"top\">\r\n<p class=\"p4\">C\u00f3<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">1<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">Ghi nh\u1eadn chi ph\u00ed d\u1ecbch v\u1ee5 theo gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng Net<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">TK 154, 627, 641, 642<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">TK 331<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p4\">2<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p4\">Ghi nh\u1eadn ph\u1ea7n thu\u1ebf TNDN n\u1ed9p thay v\u00e0o chi ph\u00ed<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p4\">TK 154, 627, 641, 642 ho\u1eb7c TK 811 n\u1ebfu kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p4\">TK 3338<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">3<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">Ghi nh\u1eadn thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">TK 1331<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">TK 3338<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">4<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">N\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">TK 3338<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">TK 111, 112<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">5<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">Thanh to\u00e1n \u0111\u1ee7 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng cho nh\u00e0 th\u1ea7u<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">TK 331<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">TK 112<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p class=\"p2\"><b>\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd \u1edf b\u01b0\u1edbc 2:<\/b> ph\u1ea7n thu\u1ebf TNDN n\u1ed9p thay ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh r\u00f5 gi\u00e1 kh\u00f4ng bao g\u1ed3m thu\u1ebf TNDN v\u00e0 b\u00ean Vi\u1ec7t Nam c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thay. N\u1ebfu h\u1ee3p \u0111\u1ed3ng kh\u00f4ng quy \u0111\u1ecbnh r\u00f5, kho\u1ea3n n\u00e0y c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n v\u00e0 ph\u1ea3i chuy\u1ec3n sang t\u00e0i kho\u1ea3n 811.<\/p>\r\n<h2 class=\"p3\">V\u00ed d\u1ee5 h\u1ea1ch to\u00e1n h\u1ee3p \u0111\u1ed3ng gi\u00e1 Net<\/h2>\r\n<p class=\"p2\">Theo s\u1ed1 li\u1ec7u \u1edf ph\u1ea7n so s\u00e1nh tr\u00ean: h\u1ee3p \u0111\u1ed3ng Net 1.000 tri\u1ec7u, k\u00fd sau 12\/03\/2026, thu\u1ebf GTGT 55,56 tri\u1ec7u, thu\u1ebf TNDN 55,56 tri\u1ec7u.<\/p>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">Nghi\u1ec7p v\u1ee5<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">N\u1ee3<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">C\u00f3<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">S\u1ed1 ti\u1ec1n (tri\u1ec7u \u0111\u1ed3ng)<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">Chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">TK 642<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">TK 331<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">1.000,00<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">Thu\u1ebf TNDN n\u1ed9p thay t\u00ednh v\u00e0o chi ph\u00ed<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">TK 642<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">TK 3338<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">55,56<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">TK 1331<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">TK 3338<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">55,56<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">N\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">TK 3338<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">TK 112<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">111,12<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">Thanh to\u00e1n cho nh\u00e0 th\u1ea7u<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">TK 331<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">TK 112<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">1.000,00<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p class=\"p2\">T\u1ed5ng chi ph\u00ed ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n 642 l\u00e0 1.055,56 tri\u1ec7u \u0111\u1ed3ng, ph\u1ea7n thu\u1ebf GTGT 55,56 tri\u1ec7u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u00ean kh\u00f4ng t\u00ednh v\u00e0o chi ph\u00ed.<\/p>\r\n<h2 class=\"p1\">\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT nh\u00e0 th\u1ea7u<\/h2>\r\n<p class=\"p2\">Ph\u1ea7n thu\u1ebf GTGT nh\u00e0 th\u1ea7u ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n chung v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, trong \u0111\u00f3 c\u00f3 y\u00eau c\u1ea7u v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/p>\r\n<p class=\"p2\">Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 48\/2024\/QH15 \u0111\u00e3 h\u1ea1 ng\u01b0\u1ee1ng b\u1eaft bu\u1ed9c c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t xu\u1ed1ng 5 tri\u1ec7u \u0111\u1ed3ng. V\u1edbi giao d\u1ecbch nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, kho\u1ea3n thanh to\u00e1n h\u1ea7u nh\u01b0 lu\u00f4n v\u01b0\u1ee3t ng\u01b0\u1ee1ng n\u00e0y n\u00ean ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n l\u00e0 b\u1eaft bu\u1ed9c.<\/p>\r\n<h2 class=\"p2\">B\u1ed9 h\u1ed3 s\u01a1 c\u1ea7n l\u01b0u cho m\u1ed7i giao d\u1ecbch nh\u00e0 th\u1ea7u:<\/h2>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td3\" valign=\"top\">\r\n<p class=\"p4\">Ch\u1ee9ng t\u1eeb<\/p>\r\n<\/td>\r\n<td class=\"td3\" valign=\"top\">\r\n<p class=\"p4\">Vai tr\u00f2<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td9\" valign=\"top\">\r\n<p class=\"p4\">H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c<\/p>\r\n<\/td>\r\n<td class=\"td9\" valign=\"top\">\r\n<p class=\"p4\">X\u00e1c \u0111\u1ecbnh ph\u1ea1m vi c\u00f4ng vi\u1ec7c, gi\u00e1 v\u00e0 b\u00ean ch\u1ecbu thu\u1ebf<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td9\" valign=\"top\">\r\n<p class=\"p4\">H\u00f3a \u0111\u01a1n ho\u1eb7c ch\u1ee9ng t\u1eeb thanh to\u00e1n c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/p>\r\n<\/td>\r\n<td class=\"td9\" valign=\"top\">\r\n<p class=\"p4\">Ch\u1ee9ng minh giao d\u1ecbch<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td9\" valign=\"top\">\r\n<p class=\"p4\">T\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf<\/p>\r\n<\/td>\r\n<td class=\"td9\" valign=\"top\">\r\n<p class=\"p4\">Ch\u1ee9ng minh \u0111\u00e3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td9\" valign=\"top\">\r\n<p class=\"p4\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/p>\r\n<\/td>\r\n<td class=\"td9\" valign=\"top\">\r\n<p class=\"p4\">\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td9\" valign=\"top\">\r\n<p class=\"p4\">Bi\u00ean b\u1ea3n nghi\u1ec7m thu, t\u00e0i li\u1ec7u b\u00e0n giao<\/p>\r\n<\/td>\r\n<td class=\"td9\" valign=\"top\">\r\n<p class=\"p4\">Ch\u1ee9ng minh d\u1ecbch v\u1ee5 c\u00f3 th\u1eadt<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td9\" valign=\"top\">\r\n<p class=\"p4\">Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa v\u00e0 h\u1ed3 s\u01a1 \u00e1p d\u1ee5ng hi\u1ec7p \u0111\u1ecbnh thu\u1ebf n\u1ebfu c\u00f3<\/p>\r\n<\/td>\r\n<td class=\"td9\" valign=\"top\">\r\n<p class=\"p4\">C\u01a1 s\u1edf mi\u1ec5n gi\u1ea3m theo hi\u1ec7p \u0111\u1ecbnh<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<h2 class=\"p1\">Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n<\/h2>\r\n<p class=\"p2\">Vi\u1ec7t Nam \u0111\u00e3 k\u00fd hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u1edbi nhi\u1ec1u qu\u1ed1c gia. Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u01b0 tr\u00fa t\u1ea1i n\u01b0\u1edbc \u0111\u00e3 k\u00fd hi\u1ec7p \u0111\u1ecbnh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m ph\u1ea7n thu\u1ebf TNDN n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/p>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td3\" valign=\"top\">\r\n<p class=\"p4\">N\u1ed9i dung<\/p>\r\n<\/td>\r\n<td class=\"td3\" valign=\"top\">\r\n<p class=\"p4\">Chi ti\u1ebft<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p4\">Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/p>\r\n<\/td>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p4\">Ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u1ea7n thu\u1ebf TNDN, kh\u00f4ng \u00e1p d\u1ee5ng cho ph\u1ea7n thu\u1ebf GTGT<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p4\">\u0110i\u1ec1u ki\u1ec7n c\u01a1 b\u1ea3n<\/p>\r\n<\/td>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p4\">Nh\u00e0 th\u1ea7u l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a n\u01b0\u1edbc k\u00fd hi\u1ec7p \u0111\u1ecbnh v\u00e0 kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p4\">H\u1ed3 s\u01a1 c\u1ea7n c\u00f3<\/p>\r\n<\/td>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p4\">Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa do c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i c\u1ea5p, h\u1ee3p \u0111\u1ed3ng, v\u00e0 c\u00e1c t\u00e0i li\u1ec7u theo quy \u0111\u1ecbnh<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p4\">Th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1<\/p>\r\n<\/td>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p4\">Tr\u01b0\u1edbc ho\u1eb7c c\u00f9ng th\u1eddi \u0111i\u1ec3m k\u00ea khai, theo quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng hi\u1ec7p \u0111\u1ecbnh<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p class=\"p2\">Vi\u1ec7c \u00e1p d\u1ee5ng hi\u1ec7p \u0111\u1ecbnh kh\u00f4ng t\u1ef1 \u0111\u1ed9ng. Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u00fang th\u1ee7 t\u1ee5c th\u00ec v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf theo t\u1ef7 l\u1ec7 th\u00f4ng th\u01b0\u1eddng.<\/p>\r\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-19215\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/02\/Hie\u0323\u0302p-di\u0323nh-tra\u0301nh-da\u0301nh-thue\u0302\u0301-hai-la\u0302\u0300n.png\" alt=\"Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n\" width=\"1624\" height=\"969\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/02\/Hie\u0323\u0302p-di\u0323nh-tra\u0301nh-da\u0301nh-thue\u0302\u0301-hai-la\u0302\u0300n.png 1624w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/02\/Hie\u0323\u0302p-di\u0323nh-tra\u0301nh-da\u0301nh-thue\u0302\u0301-hai-la\u0302\u0300n-18x12.png 18w\" sizes=\"(max-width: 1624px) 100vw, 1624px\" \/><\/p>\r\n<h2 class=\"p11\">K\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u<\/h2>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td3\" valign=\"top\">\r\n<p class=\"p4\">N\u1ed9i dung<\/p>\r\n<\/td>\r\n<td class=\"td3\" valign=\"top\">\r\n<p class=\"p4\">Quy \u0111\u1ecbnh<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td4\" valign=\"top\">\r\n<p class=\"p4\">Ng\u01b0\u1eddi k\u00ea khai<\/p>\r\n<\/td>\r\n<td class=\"td4\" valign=\"top\">\r\n<p class=\"p4\">B\u00ean Vi\u1ec7t Nam trong ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb n\u1ed9p thay; nh\u00e0 th\u1ea7u t\u1ef1 k\u00ea khai n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td9\" valign=\"top\">\r\n<p class=\"p4\">Lo\u1ea1i t\u1edd khai<\/p>\r\n<\/td>\r\n<td class=\"td9\" valign=\"top\">\r\n<p class=\"p4\">T\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo m\u1eabu quy \u0111\u1ecbnh<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p4\">Th\u1eddi h\u1ea1n<\/p>\r\n<\/td>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p4\">Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi lo\u1ea1i t\u1edd khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh ho\u1eb7c theo th\u00e1ng<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td9\" valign=\"top\">\r\n<p class=\"p4\">N\u01a1i n\u1ed9p<\/p>\r\n<\/td>\r\n<td class=\"td9\" valign=\"top\">\r\n<p class=\"p4\">C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp b\u00ean Vi\u1ec7t Nam<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p class=\"p2\">T\u1eeb 01\/07\/2026, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC thay \u0111\u1ed5i th\u1ee9 t\u1ef1 \u01b0u ti\u00ean gi\u1eefa ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb c\u1ee7a b\u00ean Vi\u1ec7t Nam v\u00e0 ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i, \u0111\u1ed3ng th\u1eddi t\u00e1ch ri\u00eang c\u00e1ch x\u1eed l\u00fd v\u1edbi giao d\u1ecbch qua s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed. Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch thu\u1ed9c c\u00e1c nh\u00f3m n\u00e0y c\u1ea7n r\u00e0 l\u1ea1i quy tr\u00ecnh k\u00ea khai.<\/p>\r\n<h2 class=\"p1\">Theo d\u00f5i ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u tr\u00ean h\u1ec7 th\u1ed1ng<\/h2>\r\n<p class=\"p2\">Thu\u1ebf nh\u00e0 th\u1ea7u kh\u00f3 \u1edf ch\u1ed7 n\u00f3 ph\u00e1t sinh r\u1ea3i r\u00e1c theo t\u1eebng l\u1ea7n thanh to\u00e1n cho \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i, v\u00e0 th\u01b0\u1eddng do nhi\u1ec1u b\u1ed9 ph\u1eadn kh\u00e1c nhau kh\u1edfi t\u1ea1o giao d\u1ecbch.<\/p>\r\n<p class=\"p12\"><span class=\"s1\"><a href=\"https:\/\/arito.vn\/quan-ly-tai-chinh-ke-toan\/\">Ph\u00e2n h\u1ec7 t\u00e0i ch\u00ednh k\u1ebf to\u00e1n c\u1ee7a Arito ERP<\/a><\/span><span class=\"s2\"> h\u1ed7 tr\u1ee3:<\/span><\/p>\r\n<ul class=\"ul1\">\r\n<li class=\"li4\">\u0110\u00e1nh d\u1ea5u nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf nh\u00e0 th\u1ea7u ngay trong danh m\u1ee5c, c\u1ea3nh b\u00e1o khi ph\u00e1t sinh giao d\u1ecbch<\/li>\r\n<li class=\"li4\">Khai b\u00e1o t\u1ef7 l\u1ec7 thu\u1ebf theo t\u1eebng lo\u1ea1i h\u1ee3p \u0111\u1ed3ng, t\u1ef1 t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p Gross ho\u1eb7c Net<\/li>\r\n<li class=\"li4\">Sinh b\u00fat to\u00e1n t\u1ef1 \u0111\u1ed9ng theo h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026<\/li>\r\n<li class=\"li4\">Theo d\u00f5i c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 cho nh\u00e0 th\u1ea7u song song v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb<\/li>\r\n<li class=\"li4\">K\u1ebft xu\u1ea5t d\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 k\u00ea khai, l\u01b0u b\u1ed9 h\u1ed3 s\u01a1 theo t\u1eebng h\u1ee3p \u0111\u1ed3ng<\/li>\r\n<li class=\"li2\">Li\u00ean th\u00f4ng <a href=\"https:\/\/arito.vn\/quan-ly-mua-hang\/\"><span class=\"s3\">qu\u1ea3n l\u00fd mua h\u00e0ng<\/span><\/a> v\u00e0 <a href=\"https:\/\/arito.vn\/aritocontract\/\"><span class=\"s3\">qu\u1ea3n l\u00fd h\u1ee3p \u0111\u1ed3ng<\/span><\/a> \u0111\u1ec3 kh\u00f4ng b\u1ecf s\u00f3t giao d\u1ecbch<\/li>\r\n<\/ul>\r\n<p class=\"p2\">C\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan c\u00f3 trong b\u00e0i <a href=\"https:\/\/arito.vn\/nghiep-vu-ke-toan-co-ban-ma-bat-ky-ke-toan-nao-cung-can-biet\/\"><span class=\"s3\">t\u1ed5ng h\u1ee3p c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u01a1 b\u1ea3n<\/span><\/a>. <a href=\"https:\/\/arito.vn\/yeu-cau-demo\/\"><span class=\"s3\">\u0110\u0103ng k\u00fd demo<\/span><\/a> \u0111\u1ec3 trao \u0111\u1ed5i c\u1ee5 th\u1ec3.<\/p>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-19213\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/02\/heo-do\u0303i-nghi\u0303a-vu\u0323-thue\u0302\u0301-nha\u0300-tha\u0302\u0300u-tre\u0302n-he\u0323\u0302-tho\u0302\u0301ng.png\" alt=\"heo d\u00f5i ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u tr\u00ean h\u1ec7 th\u1ed1ng\" width=\"1666\" height=\"944\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/02\/heo-do\u0303i-nghi\u0303a-vu\u0323-thue\u0302\u0301-nha\u0300-tha\u0302\u0300u-tre\u0302n-he\u0323\u0302-tho\u0302\u0301ng.png 1666w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/02\/heo-do\u0303i-nghi\u0303a-vu\u0323-thue\u0302\u0301-nha\u0300-tha\u0302\u0300u-tre\u0302n-he\u0323\u0302-tho\u0302\u0301ng-18x10.png 18w\" sizes=\"(max-width: 1666px) 100vw, 1666px\" \/><\/p>\r\n<h2 class=\"p1\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\r\n<h3 class=\"p2\"><b>Thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 g\u00ec?<\/b><\/h3>\r\n<p class=\"p2\">L\u00e0 kho\u1ea3n thu\u1ebf \u00e1p d\u1ee5ng v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam t\u1eeb vi\u1ec7c cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam, g\u1ed3m ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ph\u1ea7n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu.<\/p>\r\n<h3 class=\"p2\"><b>Ai ph\u1ea3i n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u?<\/b><\/h3>\r\n<p class=\"p2\">Trong ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn nh\u1ea5t, b\u00ean Vi\u1ec7t Nam c\u00f3 ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. Nh\u00e0 th\u1ea7u ch\u1ec9 t\u1ef1 k\u00ea khai khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai.<\/p>\r\n<h3 class=\"p2\"><b>N\u0103m 2026 thu\u1ebf nh\u00e0 th\u1ea7u c\u00f3 g\u00ec thay \u0111\u1ed5i?<\/b><\/h3>\r\n<p class=\"p2\">Ba thay \u0111\u1ed5i l\u1edbn: Th\u00f4ng t\u01b0 20\/2026\/TT-BTC ban h\u00e0nh ng\u00e0y 12\/03\/2026 thay th\u1ebf c\u00e1c n\u1ed9i dung v\u1ec1 thu\u1ebf TNDN t\u1ea1i Th\u00f4ng t\u01b0 103\/2014\/TT-BTC; t\u1ef7 l\u1ec7 thu\u1ebf TNDN th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP; v\u00e0 t\u1eeb 12\/03\/2026 doanh thu t\u00ednh thu\u1ebf TNDN v\u1edbi thu\u1ebf GTGT d\u00f9ng chung m\u1ed9t c\u01a1 s\u1edf doanh thu Gross.<\/p>\r\n<h3 class=\"p2\"><b>H\u1ee3p \u0111\u1ed3ng k\u00fd tr\u01b0\u1edbc 12\/03\/2026 t\u00ednh th\u1ebf n\u00e0o?<\/b><\/h3>\r\n<p class=\"p2\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf TNDN ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng. Doanh nghi\u1ec7p c\u00f3 c\u1ea3 h\u1ee3p \u0111\u1ed3ng c\u0169 v\u00e0 m\u1edbi s\u1ebd ph\u1ea3i \u00e1p d\u1ee5ng song song hai c\u00e1ch t\u00ednh.<\/p>\r\n<h3 class=\"p2\"><b>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u cho h\u1ee3p \u0111\u1ed3ng gi\u00e1 Net l\u00e0 g\u00ec?<\/b><\/h3>\r\n<p class=\"p2\">V\u1edbi h\u1ee3p \u0111\u1ed3ng k\u00fd t\u1eeb 12\/03\/2026: doanh thu t\u00ednh thu\u1ebf b\u1eb1ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng Net chia cho m\u1ed9t tr\u1eeb t\u1ed5ng c\u1ee7a t\u1ef7 l\u1ec7 GTGT v\u00e0 t\u1ef7 l\u1ec7 TNDN. Sau \u0111\u00f3 nh\u00e2n doanh thu n\u00e0y v\u1edbi t\u1eebng t\u1ef7 l\u1ec7 \u0111\u1ec3 ra s\u1ed1 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/p>\r\n<h3 class=\"p2\"><b>Mua ph\u1ea7n m\u1ec1m thu\u00ea bao v\u00e0 qu\u1ea3ng c\u00e1o tr\u1ef1c tuy\u1ebfn c\u1ee7a n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u kh\u00f4ng?<\/b><\/h3>\r\n<p class=\"p2\">C\u00f3. \u0110\u00e2y l\u00e0 nh\u00f3m giao d\u1ecbch hay b\u1ecb b\u1ecf s\u00f3t nh\u1ea5t. Doanh nghi\u1ec7p tr\u1ea3 ti\u1ec1n \u0111\u1ecbnh k\u1ef3 cho c\u00e1c d\u1ecbch v\u1ee5 tr\u1ef1c tuy\u1ebfn c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i c\u1ea7n r\u00e0 l\u1ea1i ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u cho c\u00e1c kho\u1ea3n n\u00e0y.<\/p>\r\n<h3 class=\"p2\"><b>Thu\u1ebf nh\u00e0 th\u1ea7u h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o?<\/b><\/h3>\r\n<p class=\"p2\">Ph\u1ea7n thu\u1ebf ph\u1ea3i n\u1ed9p ghi v\u00e0o t\u00e0i kho\u1ea3n 3338. Ph\u1ea7n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ghi v\u00e0o t\u00e0i kho\u1ea3n 1331. Ph\u1ea7n thu\u1ebf TNDN n\u1ed9p thay ghi v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed c\u1ee7a b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5, ho\u1eb7c t\u00e0i kho\u1ea3n 811 n\u1ebfu kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\r\n<h3 class=\"p2\"><b>C\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u00e0 th\u1ea7u theo hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n kh\u00f4ng?<\/b><\/h3>\r\n<p class=\"p2\">C\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m ph\u1ea7n thu\u1ebf TNDN n\u1ebfu nh\u00e0 th\u1ea7u c\u01b0 tr\u00fa t\u1ea1i n\u01b0\u1edbc \u0111\u00e3 k\u00fd hi\u1ec7p \u0111\u1ecbnh v\u1edbi Vi\u1ec7t Nam v\u00e0 kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam. Ph\u1ea7n thu\u1ebf GTGT kh\u00f4ng thu\u1ed9c ph\u1ea1m vi hi\u1ec7p \u0111\u1ecbnh. Vi\u1ec7c \u00e1p d\u1ee5ng kh\u00f4ng t\u1ef1 \u0111\u1ed9ng m\u00e0 ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 theo \u0111\u00fang th\u1ee7 t\u1ee5c.<\/p>\r\n<h2 class=\"p1\">T\u1ed5ng k\u1ebft<\/h2>\r\n<p class=\"p2\">Thu\u1ebf nh\u00e0 th\u1ea7u n\u0103m 2026 c\u00f3 ba m\u1ed1c ph\u00e1p l\u00fd kh\u00e1c nhau, v\u00e0 vi\u1ec7c \u0111\u1ea7u ti\u00ean c\u1ea7n l\u00e0m v\u1edbi m\u1ed7i h\u1ee3p \u0111\u1ed3ng l\u00e0 x\u00e1c \u0111\u1ecbnh n\u00f3 \u0111\u01b0\u1ee3c k\u00fd tr\u01b0\u1edbc hay sau ng\u00e0y 12\/03\/2026, v\u00ec hai nh\u00f3m \u00e1p d\u1ee5ng hai b\u1ed9 quy \u0111\u1ecbnh kh\u00e1c nhau.<\/p>\r\n<p class=\"p2\">Thay \u0111\u1ed5i quan tr\u1ecdng nh\u1ea5t v\u1ec1 m\u1eb7t t\u00ednh to\u00e1n: t\u1eeb 12\/03\/2026, doanh thu t\u00ednh thu\u1ebf TNDN v\u00e0 thu\u1ebf GTGT d\u00f9ng chung m\u1ed9t c\u01a1 s\u1edf doanh thu Gross, thay cho c\u00e1ch quy \u0111\u1ed5i tu\u1ea7n t\u1ef1 tr\u01b0\u1edbc \u0111\u00e2y. D\u00f9ng c\u00f4ng th\u1ee9c c\u0169 cho h\u1ee3p \u0111\u1ed3ng m\u1edbi s\u1ebd t\u00ednh thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\r\n<p class=\"p2\">Hai vi\u1ec7c n\u00ean l\u00e0m ngay: r\u00e0 danh s\u00e1ch c\u00e1c kho\u1ea3n thanh to\u00e1n \u0111\u1ecbnh k\u1ef3 cho nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 kh\u00f4ng b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u v\u1edbi d\u1ecbch v\u1ee5 s\u1ed1, v\u00e0 ki\u1ec3m tra c\u00f4ng th\u1ee9c t\u00ednh trong file Excel ho\u1eb7c ph\u1ea7n m\u1ec1m \u0111ang d\u00f9ng \u0111\u00e3 c\u1eadp nh\u1eadt theo quy \u0111\u1ecbnh m\u1edbi ch\u01b0a.<\/p>\r\n<p class=\"p2\">N\u1ed9i dung b\u00e0i vi\u1ebft mang t\u00ednh tham kh\u1ea3o v\u00e0 \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb c\u00e1c ngu\u1ed3n h\u01b0\u1edbng d\u1eabn chuy\u00ean ng\u00e0nh. Do khung ph\u00e1p l\u00fd v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u thay \u0111\u1ed5i nhi\u1ec1u l\u1ea7n trong n\u0103m 2026, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp v\u1edbi v\u0103n b\u1ea3n g\u1ed1c v\u00e0 n\u00ean c\u00f3 \u00fd ki\u1ebfn c\u1ee7a \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng cho h\u1ee3p \u0111\u1ed3ng c\u1ee5 th\u1ec3.<\/p>\r\n<p class=\"p2\">C\u1ea7n t\u01b0 v\u1ea5n gi\u1ea3i ph\u00e1p k\u1ebf to\u00e1n theo d\u00f5i ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u, <a href=\"https:\/\/arito.vn\/thong-tin-lien-he\/\"><span class=\"s3\">li\u00ean h\u1ec7 v\u1edbi Arito<\/span><\/a>.<\/p>\r\n\r\n\r\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf nh\u00e0 th\u1ea7u\u00a0kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf ri\u00eang bi\u1ec7t m\u00e0 l\u00e0 m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf m\u00e0\u00a0Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i\u00a0c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p khi s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i Vi\u1ec7t Nam <\/p>","protected":false},"author":12,"featured_media":12253,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62,13,1,224],"tags":[136],"class_list":["post-6460","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-khac","category-tin-trong-nganh","category-tin-tuc","category-tin-tuc-chung","tag-tin-tuc"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/6460","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=6460"}],"version-history":[{"count":11,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/6460\/revisions"}],"predecessor-version":[{"id":19216,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/6460\/revisions\/19216"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/12253"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=6460"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=6460"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=6460"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}