{"id":16405,"date":"2026-08-05T03:23:06","date_gmt":"2026-08-05T03:23:06","guid":{"rendered":"https:\/\/mva.vn\/?p=16405"},"modified":"2026-08-05T03:23:06","modified_gmt":"2026-08-05T03:23:06","slug":"quy-dinh-ke-khai-thue-doi-voi-doanh-nghiep-co-nhieu-chi-nhanh","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/quy-dinh-ke-khai-thue-doi-voi-doanh-nghiep-co-nhieu-chi-nhanh\/","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u chi nh\u00e1nh"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

Quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u chi nh\u00e1nh l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p, k\u1ebf to\u00e1n v\u00e0 nh\u00e0 qu\u1ea3n l\u00fd quan t\u00e2m khi m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh tr\u00ean nhi\u1ec1u t\u1ec9nh, th\u00e0nh ph\u1ed1. T\u00f9y theo m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c, vi\u1ec7c chi nh\u00e1nh c\u00f3 hay kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp, c\u00f3 tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, ph\u00e1t sinh doanh thu hay ch\u1ec9 l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c s\u1ebd quy\u1ebft \u0111\u1ecbnh ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf nh\u01b0 thu\u1ebf GTGT, thu\u1ebf TNDN, thu\u1ebf TNCN. N\u1eafm r\u00f5 quy \u0111\u1ecbnh s\u1ebd gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf, tr\u00e1nh k\u00ea khai sai d\u1eabn \u0111\u1ebfn b\u1ecb x\u1eed ph\u1ea1t ho\u1eb7c truy thu thu\u1ebf.<\/p>\n

I. Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u chi nh\u00e1nh \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 th\u1ebf n\u00e0o?<\/h2>\n
\"Quy
Quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u chi nh\u00e1nh<\/figcaption><\/figure>\n

1.1. Kh\u00e1i ni\u1ec7m chi nh\u00e1nh<\/h3>\n

Chi nh\u00e1nh l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u0111\u1ec3 th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n ch\u1ee9c n\u0103ng c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p.<\/p>\n

Chi nh\u00e1nh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong c\u00f9ng t\u1ec9nh ho\u1eb7c kh\u00e1c t\u1ec9nh v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh.<\/p>\n

1.2. C\u00e1c h\u00ecnh th\u1ee9c h\u1ea1ch to\u00e1n<\/h3>\n

Chi nh\u00e1nh th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c theo m\u1ed9t trong hai h\u00ecnh th\u1ee9c:<\/p>\n

    \n
  • H\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp.<\/li>\n
  • H\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/li>\n<\/ul>\n

    H\u00ecnh th\u1ee9c h\u1ea1ch to\u00e1n s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf.<\/p>\n

    1.3. C\u00e1c lo\u1ea1i thu\u1ebf li\u00ean quan<\/h3>\n

    Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u chi nh\u00e1nh th\u01b0\u1eddng ph\u00e1t sinh ngh\u0129a v\u1ee5 k\u00ea khai \u0111\u1ed1i v\u1edbi:<\/p>\n

      \n
    • Thu\u1ebf GTGT.<\/li>\n
    • Thu\u1ebf TNDN.<\/li>\n
    • Thu\u1ebf TNCN.<\/li>\n
    • L\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/li>\n
    • C\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n

      II. Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi chi nh\u00e1nh<\/h2>\n

      2.1. Chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp<\/h3>\n

      Chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n:<\/p>\n

        \n
      • \u0110\u0103ng k\u00fd thu\u1ebf.<\/li>\n
      • K\u00ea khai thu\u1ebf GTGT.<\/li>\n
      • N\u1ed9p thu\u1ebf GTGT.<\/li>\n<\/ul>\n

        t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp theo quy \u0111\u1ecbnh.<\/p>\n

        2.2. Chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/h3>\n

        \u0110\u1ed1i v\u1edbi chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, vi\u1ec7c k\u00ea khai thu\u1ebf GTGT ph\u1ee5 thu\u1ed9c v\u00e0o:<\/p>\n

          \n
        • \u0110\u1ecba \u0111i\u1ec3m \u0111\u1eb7t chi nh\u00e1nh.<\/li>\n
        • Vi\u1ec7c chi nh\u00e1nh c\u00f3 tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, ph\u00e1t sinh doanh thu hay kh\u00f4ng.<\/li>\n
        • Quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf t\u1eadp trung ho\u1eb7c khai t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<\/ul>\n

          Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai ph\u00f9 h\u1ee3p.<\/p>\n

          2.3. Chi nh\u00e1nh \u1edf kh\u00e1c t\u1ec9nh<\/h3>\n

          \u0110\u1ed1i v\u1edbi chi nh\u00e1nh \u0111\u1eb7t t\u1ea1i t\u1ec9nh, th\u00e0nh ph\u1ed1 kh\u00e1c v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 ph\u00e2n b\u1ed5 thu\u1ebf theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i thu\u1ebf v\u00e0 t\u1eebng m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

          III. K\u00ea khai thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u chi nh\u00e1nh<\/h2>\n

          3.1. Nguy\u00ean t\u1eafc k\u00ea khai<\/h3>\n

          Thu\u1ebf TNDN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a to\u00e0n doanh nghi\u1ec7p.<\/p>\n

          Vi\u1ec7c k\u00ea khai, quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf TNDN.<\/p>\n

          3.2. Ph\u00e2n b\u1ed5 ngh\u0129a v\u1ee5 thu\u1ebf<\/h3>\n

          \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c t\u1ea1i nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

          3.3. H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n<\/h3>\n

          Doanh nghi\u1ec7p c\u1ea7n l\u1eadp \u0111\u1ea7y \u0111\u1ee7:<\/p>\n

            \n
          • H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/li>\n
          • B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
          • C\u00e1c ph\u1ee5 l\u1ee5c ph\u00e2n b\u1ed5 (n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ph\u00e2n b\u1ed5).<\/li>\n<\/ul>\n

            IV. K\u00ea khai thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi chi nh\u00e1nh<\/h2>\n

            4.1. Chi nh\u00e1nh tr\u1ef1c ti\u1ebfp tr\u1ea3 thu nh\u1eadp<\/h3>\n

            N\u1ebfu chi nh\u00e1nh tr\u1ef1c ti\u1ebfp tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/p>\n

              \n
            • Kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/li>\n
            • K\u00ea khai thu\u1ebf.<\/li>\n
            • N\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n

              4.2. Tr\u1ee5 s\u1edf ch\u00ednh tr\u1ea3 l\u01b0\u01a1ng<\/h3>\n

              N\u1ebfu to\u00e0n b\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do tr\u1ee5 s\u1edf ch\u00ednh chi tr\u1ea3 th\u00ec vi\u1ec7c k\u00ea khai thu\u1ebf TNCN th\u01b0\u1eddng do tr\u1ee5 s\u1edf ch\u00ednh th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/p>\n

              4.3. Quy\u1ebft to\u00e1n thu\u1ebf<\/h3>\n

              Cu\u1ed1i n\u0103m, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u00e0 t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c.<\/p>\n

              V. Nh\u1eefng l\u01b0u \u00fd khi k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u chi nh\u00e1nh<\/h2>\n

              5.1. X\u00e1c \u0111\u1ecbnh \u0111\u00fang h\u00ecnh th\u1ee9c h\u1ea1ch to\u00e1n<\/h3>\n

              \u0110\u00e2y l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng quy\u1ebft \u0111\u1ecbnh:<\/p>\n

                \n
              • N\u01a1i k\u00ea khai thu\u1ebf.<\/li>\n
              • N\u01a1i n\u1ed9p thu\u1ebf.<\/li>\n
              • H\u1ed3 s\u01a1 khai thu\u1ebf.<\/li>\n<\/ul>\n

                5.2. Th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 \u0111\u00fang quy \u0111\u1ecbnh<\/h3>\n

                \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ph\u00e2n b\u1ed5 ngh\u0129a v\u1ee5 thu\u1ebf gi\u1eefa c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p v\u00e0 t\u1ef7 l\u1ec7 theo quy \u0111\u1ecbnh \u0111\u1ec3 tr\u00e1nh b\u1ecb truy thu.<\/p>\n

                5.3. \u0110\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u k\u1ebf to\u00e1n<\/h3>\n

                Doanh nghi\u1ec7p n\u00ean:<\/p>\n

                  \n
                • \u0110\u1ed1i chi\u1ebfu doanh thu.<\/li>\n
                • \u0110\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n.<\/li>\n
                • \u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u thu\u1ebf.<\/li>\n
                • \u0110\u1ed1i chi\u1ebfu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n

                  gi\u1eefa tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00e1c chi nh\u00e1nh nh\u1eb1m h\u1ea1n ch\u1ebf sai s\u00f3t.<\/p>\n

                  VI. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n

                  6.1. Chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00f3 ph\u1ea3i k\u00ea khai thu\u1ebf ri\u00eang kh\u00f4ng?<\/h3>\n

                  T\u00f9y t\u1eebng lo\u1ea1i thu\u1ebf, \u0111\u1ecba \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c. Kh\u00f4ng ph\u1ea3i m\u1ecdi chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u1ec1u k\u00ea khai thu\u1ebf ri\u00eang.<\/p>\n

                  6.2. Chi nh\u00e1nh \u1edf kh\u00e1c t\u1ec9nh c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng kh\u00f4ng?<\/h3>\n

                  Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p c\u00f3. Doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh c\u1ee7a t\u1eebng s\u1eafc thu\u1ebf v\u00e0 m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh n\u01a1i k\u00ea khai, n\u1ed9p thu\u1ebf ph\u00f9 h\u1ee3p.<\/p>\n

                  6.3. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi m\u1edf th\u00eam chi nh\u00e1nh?<\/h3>\n

                  Doanh nghi\u1ec7p c\u1ea7n:<\/p>\n

                    \n
                  • \u0110\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh.<\/li>\n
                  • \u0110\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh.<\/li>\n
                  • X\u00e1c \u0111\u1ecbnh h\u00ecnh th\u1ee9c h\u1ea1ch to\u00e1n.<\/li>\n
                  • Th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n.<\/li>\n<\/ul>\n

                    VII. K\u1ebft lu\u1eadn<\/h2>\n

                    Quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u chi nh\u00e1nh<\/strong> ph\u1ee5 thu\u1ed9c v\u00e0o nhi\u1ec1u y\u1ebfu t\u1ed1 nh\u01b0 h\u00ecnh th\u1ee9c h\u1ea1ch to\u00e1n, \u0111\u1ecba \u0111i\u1ec3m \u0111\u1eb7t chi nh\u00e1nh, ph\u01b0\u01a1ng th\u1ee9c t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u1eebng lo\u1ea1i thu\u1ebf ph\u1ea3i k\u00ea khai. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf GTGT, thu\u1ebf TNDN v\u00e0 thu\u1ebf TNCN c\u1ee7a t\u1eebng chi nh\u00e1nh \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c x\u00e2y d\u1ef1ng quy tr\u00ecnh qu\u1ea3n l\u00fd k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n v\u00e0 thu\u1ebf th\u1ed1ng nh\u1ea5t gi\u1eefa tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf sai s\u00f3t, gi\u1ea3m r\u1ee7i ro khi thanh tra, ki\u1ec3m tra thu\u1ebf v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh.<\/p>","protected":false},"excerpt":{"rendered":"

                    Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.Quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u chi nh\u00e1nh l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p, k\u1ebf..<\/p>\n","protected":false},"author":1,"featured_media":16406,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16405","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"Quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u chi nh\u00e1nh m\u1edbi nh\u1ea5t. 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