{"id":16762,"date":"2026-08-27T02:50:08","date_gmt":"2026-08-27T02:50:08","guid":{"rendered":"https:\/\/mva.vn\/?p=16762"},"modified":"2026-08-27T02:50:08","modified_gmt":"2026-08-27T02:50:08","slug":"viec-ke-toan-nhan-su-can-lam-trong-thang-9-2026","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/viec-ke-toan-nhan-su-can-lam-trong-thang-9-2026\/","title":{"rendered":"Nh\u1eefng vi\u1ec7c k\u1ebf to\u00e1n, nh\u00e2n s\u1ef1 c\u1ea7n l\u00e0m trong th\u00e1ng 9\/2026"},"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>

Vi\u1ec7c k\u1ebf to\u00e1n, nh\u00e2n s\u1ef1 c\u1ea7n l\u00e0m trong th\u00e1ng 9\/2026 t\u1eadp trung v\u00e0o k\u00ea khai thu\u1ebf, \u0111\u00f3ng b\u1ea3o hi\u1ec3m v\u00e0 b\u00e1o c\u00e1o lao \u0111\u1ed9ng. Doanh nghi\u1ec7p c\u0169ng c\u1ea7n ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 l\u01b0\u01a1ng v\u00e0 theo d\u00f5i ngh\u0129a v\u1ee5 c\u00f4ng \u0111o\u00e0n. Th\u00e1ng 9 c\u00f3 ng\u00e0y ngh\u1ec9 Qu\u1ed1c kh\u00e1nh n\u00ean m\u1ed9t s\u1ed1 m\u1ed1c c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m tra k\u1ef9. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c c\u00f4ng vi\u1ec7c quan tr\u1ecdng theo t\u1eebng th\u1eddi h\u1ea1n.<\/em><\/p>\n

I. L\u1ecbch c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n, nh\u00e2n s\u1ef1 th\u00e1ng 9\/2026<\/h2>\n
\"Nh\u1eefng
Nh\u1eefng vi\u1ec7c k\u1ebf to\u00e1n, nh\u00e2n s\u1ef1 c\u1ea7n l\u00e0m trong th\u00e1ng 9\/2026<\/figcaption><\/figure>\n

1.1. C\u00e1c m\u1ed1c th\u1eddi gian quan tr\u1ecdng<\/h3>\n

Trong th\u00e1ng 9\/2026, k\u1ebf to\u00e1n v\u00e0 nh\u00e2n s\u1ef1 c\u1ea7n theo d\u00f5i nhi\u1ec1u th\u1eddi h\u1ea1n \u0111\u1ecbnh k\u1ef3. M\u1ed9t s\u1ed1 c\u00f4ng vi\u1ec7c c\u00f3 h\u1ea1n v\u00e0o \u0111\u1ea7u th\u00e1ng. C\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf t\u1eadp trung v\u00e0o ng\u00e0y 21\/9. Ngh\u0129a v\u1ee5 b\u1ea3o hi\u1ec3m v\u00e0 c\u00f4ng \u0111o\u00e0n t\u1eadp trung v\u00e0o ng\u00e0y 30\/9.<\/p>\n

Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1eadp b\u1ea3ng theo d\u00f5i nh\u01b0 sau:<\/p>\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n
Th\u1eddi h\u1ea1n<\/th>\nC\u00f4ng vi\u1ec7c c\u1ea7n th\u1ef1c hi\u1ec7n<\/th>\n<\/tr>\n<\/thead>\n
Tr\u01b0\u1edbc 03\/9<\/td>\nTh\u00f4ng b\u00e1o t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng th\u00e1ng 8\/2026, n\u1ebfu c\u00f3<\/td>\n<\/tr>\n
21\/9<\/td>\nN\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 8\/2026<\/td>\n<\/tr>\n
21\/9<\/td>\nN\u1ed9p t\u1edd khai thu\u1ebf TNCN th\u00e1ng 8\/2026, n\u1ebfu khai theo th\u00e1ng<\/td>\n<\/tr>\n
21\/9<\/td>\nN\u1ed9p c\u00e1c t\u1edd khai thu\u1ebf th\u00e1ng kh\u00e1c, n\u1ebfu ph\u00e1t sinh<\/td>\n<\/tr>\n
21\/9<\/td>\nN\u1ed9p s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 th\u00e1ng 8, n\u1ebfu c\u00f3<\/td>\n<\/tr>\n
30\/9<\/td>\n\u0110\u00f3ng BHXH, BHYT, BHTN th\u00e1ng 8\/2026<\/td>\n<\/tr>\n
30\/9<\/td>\n\u0110\u00f3ng kinh ph\u00ed C\u00f4ng \u0111o\u00e0n th\u00e1ng 8\/2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

C\u00e1c m\u1ed1c tr\u00ean \u00e1p d\u1ee5ng theo t\u1eebng ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p. Kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng ph\u00e1t sinh to\u00e0n b\u1ed9 kho\u1ea3n ph\u1ea3i n\u1ed9p.<\/p>\n

1.2. L\u01b0u \u00fd v\u1ec1 ng\u00e0y ngh\u1ec9 trong th\u00e1ng 9<\/h3>\n

Ng\u00e0y 20\/9\/2026 r\u01a1i v\u00e0o Ch\u1ee7 nh\u1eadt. V\u00ec v\u1eady, h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng 8 \u0111\u01b0\u1ee3c chuy\u1ec3n sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo. Th\u1eddi h\u1ea1n th\u1ef1c t\u1ebf l\u00e0 ng\u00e0y 21\/9\/2026<\/strong>.<\/p>\n

K\u1ebf to\u00e1n n\u00ean ho\u00e0n th\u00e0nh h\u1ed3 s\u01a1 s\u1edbm h\u01a1n th\u1eddi h\u1ea1n. Vi\u1ec7c n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf r\u1ee7i ro khi h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed ph\u00e1t sinh l\u1ed7i. Doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u00eam th\u1eddi gian ki\u1ec3m tra s\u1ed1 li\u1ec7u.<\/p>\n

II. C\u00f4ng vi\u1ec7c nh\u00e2n s\u1ef1 c\u1ea7n l\u00e0m \u0111\u1ea7u th\u00e1ng 9<\/h2>\n

2.1. Th\u00f4ng b\u00e1o t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng<\/h3>\n

Tr\u01b0\u1edbc ng\u00e0y 03\/9\/2026, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng th\u00e1ng 8. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 bi\u1ebfn \u0111\u1ed9ng thu\u1ed9c di\u1ec7n th\u00f4ng b\u00e1o, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh.<\/p>\n

Th\u00f4ng b\u00e1o \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn Trung t\u00e2m d\u1ecbch v\u1ee5 vi\u1ec7c l\u00e0m n\u01a1i doanh nghi\u1ec7p \u0111\u1eb7t tr\u1ee5 s\u1edf. N\u1ed9i dung ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m lao \u0111\u1ed9ng trong th\u00e1ng tr\u01b0\u1edbc.<\/p>\n

Nh\u00e2n s\u1ef1 n\u00ean r\u00e0 so\u00e1t c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n

    \n
  • Ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u1edbi tuy\u1ec3n trong th\u00e1ng 8.<\/li>\n
  • Ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c trong th\u00e1ng 8.<\/li>\n
  • Ng\u01b0\u1eddi lao \u0111\u1ed9ng chuy\u1ec3n v\u1ecb tr\u00ed ho\u1eb7c thay \u0111\u1ed5i th\u00f4ng tin.<\/li>\n
  • Ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1m ho\u00e3n ho\u1eb7c ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng.<\/li>\n
  • C\u00e1c tr\u01b0\u1eddng h\u1ee3p bi\u1ebfn \u0111\u1ed9ng kh\u00e1c thu\u1ed9c di\u1ec7n ph\u1ea3i th\u00f4ng b\u00e1o.<\/li>\n<\/ul>\n

    Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u nh\u00e2n s\u1ef1 v\u1edbi h\u1ed3 s\u01a1 b\u1ea3o hi\u1ec3m. Vi\u1ec7c n\u00e0y gi\u00fap tr\u00e1nh ch\u00eanh l\u1ec7ch gi\u1eefa b\u00e1o c\u00e1o lao \u0111\u1ed9ng v\u00e0 d\u1eef li\u1ec7u b\u1ea3o hi\u1ec3m.<\/p>\n

    2.2. Ki\u1ec3m tra h\u1ed3 s\u01a1 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/h3>\n

    Th\u00e1ng 9 c\u0169ng l\u00e0 th\u1eddi \u0111i\u1ec3m ph\u00f9 h\u1ee3p \u0111\u1ec3 nh\u00e2n s\u1ef1 r\u00e0 so\u00e1t h\u1ed3 s\u01a1 lao \u0111\u1ed9ng. Doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra h\u1ee3p \u0111\u1ed3ng, ph\u1ee5 l\u1ee5c v\u00e0 quy\u1ebft \u0111\u1ecbnh nh\u00e2n s\u1ef1.<\/p>\n

    \u0110\u1eb7c bi\u1ec7t, c\u1ea7n ch\u00fa \u00fd c\u00e1c h\u1ee3p \u0111\u1ed3ng s\u1eafp h\u1ebft h\u1ea1n. Nh\u00e2n s\u1ef1 n\u00ean l\u1eadp danh s\u00e1ch \u0111\u1ec3 x\u1eed l\u00fd tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m h\u1ebft h\u1ea1n.<\/p>\n

    C\u00e1c h\u1ed3 s\u01a1 c\u1ea7n r\u00e0 so\u00e1t g\u1ed3m:<\/p>\n

      \n
    • H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng.<\/li>\n
    • H\u1ed3 s\u01a1 th\u1eed vi\u1ec7c v\u00e0 tuy\u1ec3n d\u1ee5ng.<\/li>\n
    • Quy\u1ebft \u0111\u1ecbnh t\u0103ng l\u01b0\u01a1ng, \u0111i\u1ec1u chuy\u1ec3n.<\/li>\n
    • H\u1ed3 s\u01a1 tham gia b\u1ea3o hi\u1ec3m.<\/li>\n
    • H\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/li>\n
    • H\u1ed3 s\u01a1 ngh\u1ec9 ph\u00e9p v\u00e0 ngh\u1ec9 kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng.<\/li>\n<\/ul>\n

      Vi\u1ec7c ki\u1ec3m tra s\u1edbm gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf sai s\u00f3t khi t\u00ednh l\u01b0\u01a1ng. \u0110\u00e2y c\u0169ng l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 chu\u1ea9n b\u1ecb b\u1ea3ng l\u01b0\u01a1ng th\u00e1ng 9 ch\u00ednh x\u00e1c.<\/p>\n

      III. C\u00f4ng vi\u1ec7c thu\u1ebf c\u1ea7n ho\u00e0n th\u00e0nh trong th\u00e1ng 9\/2026<\/h2>\n

      3.1. N\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 8\/2026<\/h3>\n

      Doanh nghi\u1ec7p khai thu\u1ebf GTGT theo th\u00e1ng ph\u1ea3i n\u1ed9p t\u1edd khai th\u00e1ng 8\/2026. Th\u1eddi h\u1ea1n th\u00f4ng th\u01b0\u1eddng l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo. Do ng\u00e0y 20\/9 l\u00e0 Ch\u1ee7 nh\u1eadt, h\u1ea1n th\u1ef1c t\u1ebf chuy\u1ec3n sang 21\/9\/2026<\/strong>.<\/p>\n

      K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai. \u0110\u1ed3ng th\u1eddi, c\u1ea7n \u0111\u1ed1i chi\u1ebfu s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc.<\/p>\n

      Tr\u01b0\u1edbc khi n\u1ed9p, n\u00ean ki\u1ec3m tra:<\/p>\n

        \n
      • Doanh thu ch\u1ecbu thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.<\/li>\n
      • H\u00f3a \u0111\u01a1n \u0111\u1ea7u ra trong th\u00e1ng.<\/li>\n
      • H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb.<\/li>\n
      • Thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc.<\/li>\n
      • C\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ho\u1eb7c gi\u1ea3m.<\/li>\n
      • S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p trong k\u1ef3.<\/li>\n<\/ul>\n

        T\u1eeb th\u00e1ng 7\/2026, doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng \u0111\u00fang m\u1eabu khai thu\u1ebf theo quy \u0111\u1ecbnh m\u1edbi. V\u00ec v\u1eady, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra ph\u1ea7n m\u1ec1m tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai.<\/p>\n

        3.2. N\u1ed9p t\u1edd khai thu\u1ebf TNCN th\u00e1ng 8\/2026<\/h3>\n

        Doanh nghi\u1ec7p khai thu\u1ebf TNCN theo th\u00e1ng c\u0169ng ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 trong th\u00e1ng 9. H\u1ea1n n\u1ed9p t\u1edd khai TNCN th\u00e1ng 8\/2026 l\u00e0 21\/9\/2026<\/strong>.<\/p>\n

        K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra b\u1ea3ng l\u01b0\u01a1ng tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai. C\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a t\u1eebng ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n

        C\u00e1c kho\u1ea3n c\u1ea7n r\u00e0 so\u00e1t g\u1ed3m:<\/p>\n

          \n
        • Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng trong th\u00e1ng.<\/li>\n
        • Thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n
        • C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb.<\/li>\n
        • Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/li>\n
        • Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/li>\n
        • Thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb.<\/li>\n
        • C\u00e1c kho\u1ea3n tr\u1ea3 sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng.<\/li>\n<\/ul>\n

          N\u1ebfu doanh nghi\u1ec7p khai thu\u1ebf TNCN theo qu\u00fd, ngh\u0129a v\u1ee5 n\u00e0y kh\u00f4ng ph\u00e1t sinh theo th\u00e1ng. Khi \u0111\u00f3, doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c theo d\u00f5i k\u1ef3 khai qu\u00fd 3\/2026.<\/p>\n

          3.3. Ki\u1ec3m tra c\u00e1c lo\u1ea1i thu\u1ebf khai theo th\u00e1ng<\/h3>\n

          Ngo\u00e0i GTGT v\u00e0 TNCN, m\u1ed9t s\u1ed1 doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 thu\u1ebf kh\u00e1c. Th\u1eddi h\u1ea1n c\u1ee7a c\u00e1c kho\u1ea3n khai theo th\u00e1ng c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c theo d\u00f5i trong th\u00e1ng 9.<\/p>\n

          C\u00e1c lo\u1ea1i thu\u1ebf c\u00f3 th\u1ec3 ph\u00e1t sinh g\u1ed3m:<\/p>\n

            \n
          • Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/li>\n
          • Thu\u1ebf t\u00e0i nguy\u00ean.<\/li>\n
          • Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/li>\n
          • Thu\u1ebf nh\u00e0 th\u1ea7u.<\/li>\n
          • C\u00e1c kho\u1ea3n thu\u1ebf kh\u00e1c theo ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<\/ul>\n

            \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf khai theo th\u00e1ng, h\u1ea1n th\u00f4ng th\u01b0\u1eddng l\u00e0 ng\u00e0y th\u1ee9 20 th\u00e1ng sau. V\u00ec ng\u00e0y 20\/9\/2026 l\u00e0 Ch\u1ee7 nh\u1eadt, h\u1ea1n \u0111\u01b0\u1ee3c chuy\u1ec3n sang 21\/9\/2026.<\/p>\n

            Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 theo ng\u00e0nh ngh\u1ec1 th\u1ef1c t\u1ebf. Kh\u00f4ng n\u00ean \u00e1p d\u1ee5ng m\u00e1y m\u00f3c danh s\u00e1ch thu\u1ebf cho m\u1ecdi doanh nghi\u1ec7p.<\/p>\n

            IV. C\u00f4ng vi\u1ec7c b\u1ea3o hi\u1ec3m trong th\u00e1ng 9\/2026<\/h2>\n

            4.1. \u0110\u00f3ng BHXH, BHYT, BHTN th\u00e1ng 8\/2026<\/h3>\n

            Doanh nghi\u1ec7p \u0111\u00f3ng b\u1ea3o hi\u1ec3m theo th\u00e1ng ph\u1ea3i ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 th\u00e1ng 8. Theo Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024, h\u1ea1n \u0111\u00f3ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ti\u1ebfp theo. V\u00ec v\u1eady, h\u1ea1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m th\u00e1ng 8\/2026 l\u00e0 30\/9\/2026<\/strong>.<\/p>\n

            Nh\u00e2n s\u1ef1 v\u00e0 k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu s\u1ed1 lao \u0111\u1ed9ng tr\u01b0\u1edbc khi \u0111\u00f3ng. C\u1ea7n ki\u1ec3m tra ng\u01b0\u1eddi t\u0103ng, gi\u1ea3m v\u00e0 thay \u0111\u1ed5i m\u1ee9c \u0111\u00f3ng trong th\u00e1ng.<\/p>\n

            C\u00e1c kho\u1ea3n c\u1ea7n theo d\u00f5i g\u1ed3m:<\/p>\n

              \n
            • BHXH b\u1eaft bu\u1ed9c.<\/li>\n
            • BHYT.<\/li>\n
            • BHTN.<\/li>\n
            • B\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng.<\/li>\n
            • B\u1ec7nh ngh\u1ec1 nghi\u1ec7p.<\/li>\n<\/ul>\n

              N\u1ebfu c\u00f3 ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c, c\u1ea7n ki\u1ec3m tra th\u1eddi \u0111i\u1ec3m gi\u1ea3m b\u1ea3o hi\u1ec3m. Tr\u01b0\u1eddng h\u1ee3p b\u00e1o gi\u1ea3m sai th\u1eddi \u0111i\u1ec3m c\u00f3 th\u1ec3 l\u00e0m ph\u00e1t sinh s\u1ed1 ph\u1ea3i \u0111\u00f3ng.<\/p>\n

              4.2. \u0110\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u b\u1ea3o hi\u1ec3m v\u1edbi b\u1ea3ng l\u01b0\u01a1ng<\/h3>\n

              Tr\u01b0\u1edbc khi chuy\u1ec3n ti\u1ec1n, doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu b\u1ea3ng l\u01b0\u01a1ng v\u1edbi d\u1eef li\u1ec7u b\u1ea3o hi\u1ec3m. M\u1ee9c \u0111\u00f3ng c\u1ea7n ph\u00f9 h\u1ee3p v\u1edbi h\u1ed3 s\u01a1 c\u1ee7a t\u1eebng ng\u01b0\u1eddi lao \u0111\u1ed9ng.Nh\u00e2n s\u1ef1 c\u0169ng c\u1ea7n ki\u1ec3m tra ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u1edbi tham gia. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ngh\u1ec9 vi\u1ec7c c\u1ea7n \u0111\u01b0\u1ee3c x\u1eed l\u00fd gi\u1ea3m \u0111\u00fang quy \u0111\u1ecbnh.Vi\u1ec7c \u0111\u1ed1i chi\u1ebfu gi\u00fap h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng \u0111\u00f3ng thi\u1ebfu ho\u1eb7c \u0111\u00f3ng th\u1eeba. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p d\u1ec5 ph\u00e1t hi\u1ec7n sai l\u1ec7ch tr\u01b0\u1edbc k\u1ef3 thanh to\u00e1n.<\/p>\n

              V. Kinh ph\u00ed C\u00f4ng \u0111o\u00e0n c\u1ea7n th\u1ef1c hi\u1ec7n trong th\u00e1ng 9<\/h2>\n

              5.1. H\u1ea1n \u0111\u00f3ng kinh ph\u00ed C\u00f4ng \u0111o\u00e0n<\/h3>\n

              Doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng kinh ph\u00ed C\u00f4ng \u0111o\u00e0n c\u1ea7n ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 th\u00e1ng 8. Th\u1eddi h\u1ea1n \u0111\u00f3ng theo th\u00e1ng l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ti\u1ebfp theo. V\u00ec v\u1eady, h\u1ea1n \u0111\u00f3ng kinh ph\u00ed C\u00f4ng \u0111o\u00e0n th\u00e1ng 8\/2026 l\u00e0 30\/9\/2026<\/strong>.<\/p>\n

              K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng. \u0110\u1ed3ng th\u1eddi, c\u1ea7n \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1.<\/p>\n

              Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, m\u1ee9c kinh ph\u00ed C\u00f4ng \u0111o\u00e0n doanh nghi\u1ec7p \u0111\u00f3ng l\u00e0 2% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH<\/strong>. Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i ri\u00eang kho\u1ea3n n\u00e0y trong h\u1ed3 s\u01a1 k\u1ebf to\u00e1n.<\/p>\n

              5.2. Ki\u1ec3m tra ch\u1ee9ng t\u1eeb \u0111\u00f3ng kinh ph\u00ed C\u00f4ng \u0111o\u00e0n<\/h3>\n

              Sau khi th\u1ef1c hi\u1ec7n thanh to\u00e1n, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u ch\u1ee9ng t\u1eeb. H\u1ed3 s\u01a1 n\u00ean \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi b\u1ea3ng t\u00ednh kinh ph\u00ed C\u00f4ng \u0111o\u00e0n.<\/p>\n

              N\u1ebfu doanh nghi\u1ec7p c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u01a1n v\u1ecb, c\u1ea7n ki\u1ec3m tra l\u1ea1i t\u00e0i kho\u1ea3n v\u00e0 th\u00f4ng tin \u0111\u00f3ng. Vi\u1ec7c n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng chuy\u1ec3n ti\u1ec1n sai th\u00f4ng tin.<\/p>\n

              VI. Nh\u1eefng vi\u1ec7c k\u1ebf to\u00e1n c\u1ea7n r\u00e0 so\u00e1t n\u1ed9i b\u1ed9<\/h2>\n

              6.1. \u0110\u1ed1i chi\u1ebfu doanh thu v\u00e0 h\u00f3a \u0111\u01a1n<\/h3>\n

              Th\u00e1ng 9 l\u00e0 th\u1eddi \u0111i\u1ec3m ph\u00f9 h\u1ee3p \u0111\u1ec3 k\u1ebf to\u00e1n ki\u1ec3m tra doanh thu l\u0169y k\u1ebf. C\u1ea7n \u0111\u1ed1i chi\u1ebfu doanh thu tr\u00ean ph\u1ea7n m\u1ec1m v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

              C\u00e1c kho\u1ea3n doanh thu ch\u01b0a xu\u1ea5t h\u00f3a \u0111\u01a1n c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t. K\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n theo t\u1eebng giao d\u1ecbch.<\/p>\n

              6.2. Ki\u1ec3m tra c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3<\/h3>\n

              Doanh nghi\u1ec7p n\u00ean l\u1eadp b\u1ea3ng \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 trong th\u00e1ng 9. Nh\u1eefng kho\u1ea3n qu\u00e1 h\u1ea1n c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n.<\/p>\n

              \u0110\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng l\u1edbn, k\u1ebf to\u00e1n n\u00ean g\u1eedi b\u1ea3ng \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3. Ch\u1ee9ng t\u1eeb \u0111\u1ed1i chi\u1ebfu gi\u00fap t\u0103ng t\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a h\u1ed3 s\u01a1 k\u1ebf to\u00e1n.<\/p>\n

              6.3. Ki\u1ec3m tra ch\u1ee9ng t\u1eeb chi ph\u00ed<\/h3>\n

              K\u1ebf to\u00e1n c\u1ea7n r\u00e0 so\u00e1t c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong th\u00e1ng. Nh\u1eefng kho\u1ea3n thi\u1ebfu h\u00f3a \u0111\u01a1n ho\u1eb7c ch\u1ee9ng t\u1eeb c\u1ea7n \u0111\u01b0\u1ee3c x\u1eed l\u00fd s\u1edbm.<\/p>\n

              \u0110\u1eb7c bi\u1ec7t, c\u1ea7n ki\u1ec3m tra c\u00e1c kho\u1ea3n thanh to\u00e1n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn. \u0110i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/p>\n

              VII. C\u00f3 ph\u1ea3i n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf qu\u00fd 3 trong th\u00e1ng 9?<\/h2>\n

              7.1. Kh\u00f4ng ph\u1ea3i n\u1ed9p quy\u1ebft to\u00e1n qu\u00fd 3 ngay trong th\u00e1ng 9<\/h3>\n

              Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 3\/2026 ngay trong th\u00e1ng 9. Th\u00e1ng 9 l\u00e0 th\u00e1ng cu\u1ed1i c\u1ee7a qu\u00fd 3.<\/p>\n

              Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb s\u1ed1 li\u1ec7u cho k\u1ef3 qu\u00fd 3. H\u1ed3 s\u01a1 khai thu\u1ebf qu\u00fd 3 s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n sau khi k\u1ebft th\u00fac qu\u00fd. Vi\u1ec7c chu\u1ea9n b\u1ecb s\u1edbm gi\u00fap gi\u1ea3m \u00e1p l\u1ef1c v\u00e0o th\u00e1ng 10.<\/p>\n

              7.2. Ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb s\u1ed1 li\u1ec7u qu\u00fd 3<\/h3>\n

              K\u1ebf to\u00e1n n\u00ean r\u00e0 so\u00e1t doanh thu v\u00e0 chi ph\u00ed c\u1ee7a th\u00e1ng 7, 8 v\u00e0 9. C\u00e1c h\u00f3a \u0111\u01a1n ph\u00e1t sinh trong qu\u00fd c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m tra \u0111\u1ea7y \u0111\u1ee7.<\/p>\n

              Doanh nghi\u1ec7p n\u00ean l\u1eadp danh s\u00e1ch c\u00e1c kho\u1ea3n c\u00f2n thi\u1ebfu ch\u1ee9ng t\u1eeb. Nh\u1eefng kho\u1ea3n c\u00f3 r\u1ee7i ro n\u00ean \u0111\u01b0\u1ee3c x\u1eed l\u00fd tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai qu\u00fd.<\/p>\n

              VIII. Checklist vi\u1ec7c k\u1ebf to\u00e1n, nh\u00e2n s\u1ef1 c\u1ea7n l\u00e0m trong th\u00e1ng 9\/2026<\/h2>\n

              8.1. Checklist d\u00e0nh cho k\u1ebf to\u00e1n<\/h3>\n

              \u0110\u1ec3 tr\u00e1nh b\u1ecf s\u00f3t, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng danh s\u00e1ch sau:<\/p>\n

                \n
              • Ki\u1ec3m tra h\u00f3a \u0111\u01a1n th\u00e1ng 8\/2026.<\/li>\n
              • L\u1eadp t\u1edd khai GTGT th\u00e1ng 8.<\/li>\n
              • L\u1eadp t\u1edd khai TNCN th\u00e1ng 8 n\u1ebfu khai theo th\u00e1ng.<\/li>\n
              • Ki\u1ec3m tra c\u00e1c lo\u1ea1i thu\u1ebf khai theo th\u00e1ng.<\/li>\n
              • N\u1ed9p thu\u1ebf ph\u00e1t sinh \u0111\u00fang h\u1ea1n.<\/li>\n
              • \u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3.<\/li>\n
              • \u0110\u1ed1i chi\u1ebfu doanh thu v\u1edbi h\u00f3a \u0111\u01a1n.<\/li>\n
              • \u0110\u00f3ng BHXH, BHYT, BHTN th\u00e1ng 8.<\/li>\n
              • \u0110\u00f3ng kinh ph\u00ed C\u00f4ng \u0111o\u00e0n th\u00e1ng 8.<\/li>\n
              • Chu\u1ea9n b\u1ecb s\u1ed1 li\u1ec7u cho b\u00e1o c\u00e1o qu\u00fd 3.<\/li>\n<\/ul>\n

                8.2. Checklist d\u00e0nh cho nh\u00e2n s\u1ef1<\/h3>\n

                B\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 c\u1ea7n t\u1eadp trung v\u00e0o h\u1ed3 s\u01a1 lao \u0111\u1ed9ng v\u00e0 b\u1ea3o hi\u1ec3m. Nh\u1eefng c\u00f4ng vi\u1ec7c quan tr\u1ecdng g\u1ed3m:<\/p>\n

                  \n
                • R\u00e0 so\u00e1t bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng th\u00e1ng 8.<\/li>\n
                • Th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o bi\u1ebfn \u0111\u1ed9ng tr\u01b0\u1edbc 03\/9 n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i b\u00e1o c\u00e1o.<\/li>\n
                • Ki\u1ec3m tra h\u1ee3p \u0111\u1ed3ng s\u1eafp h\u1ebft h\u1ea1n.<\/li>\n
                • C\u1eadp nh\u1eadt ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u1edbi.<\/li>\n
                • X\u1eed l\u00fd ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c.<\/li>\n
                • \u0110\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u b\u1ea3o hi\u1ec3m.<\/li>\n
                • Ki\u1ec3m tra h\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/li>\n
                • Ph\u1ed1i h\u1ee3p l\u1eadp b\u1ea3ng l\u01b0\u01a1ng th\u00e1ng 9.<\/li>\n
                • Ki\u1ec3m tra ng\u00e0y ngh\u1ec9 l\u1ec5 v\u00e0 l\u1ecbch l\u00e0m vi\u1ec7c.<\/li>\n
                • L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1.<\/li>\n<\/ul>\n

                  IX. M\u1ed9t s\u1ed1 l\u01b0u \u00fd quan tr\u1ecdng trong th\u00e1ng 9\/2026<\/h2>\n

                  9.1. Kh\u00f4ng n\u00ean ch\u1edd \u0111\u1ebfn s\u00e1t h\u1ea1n m\u1edbi n\u1ed9p<\/h3>\n

                  Th\u00e1ng 9 c\u00f3 nhi\u1ec1u ngh\u0129a v\u1ee5 t\u1eadp trung v\u00e0o m\u1ed9t s\u1ed1 ng\u00e0y nh\u1ea5t \u0111\u1ecbnh. V\u00ec v\u1eady, k\u1ebf to\u00e1n n\u00ean l\u1eadp l\u1ecbch n\u1ed9i b\u1ed9 s\u1edbm.<\/p>\n

                  \u0110\u1eb7c bi\u1ec7t, ng\u00e0y 21\/9 l\u00e0 h\u1ea1n c\u1ee7a nhi\u1ec1u h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng 8. Doanh nghi\u1ec7p n\u00ean ho\u00e0n th\u00e0nh tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u0111\u1ec3 tr\u00e1nh l\u1ed7i h\u1ec7 th\u1ed1ng.<\/p>\n

                  9.2. Ki\u1ec3m tra ch\u00ednh s\u00e1ch gia h\u1ea1n thu\u1ebf n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng<\/h3>\n

                  M\u1ed9t s\u1ed1 doanh nghi\u1ec7p c\u00f3 th\u1ec3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo ch\u00ednh s\u00e1ch n\u0103m 2026. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n, c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang kho\u1ea3n thu\u1ebf v\u00e0 th\u1eddi gian gia h\u1ea1n.<\/p>\n

                  Theo th\u00f4ng tin c\u1eadp nh\u1eadt, thu\u1ebf GTGT th\u00e1ng 8\/2026 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c l\u00f9i th\u1eddi h\u1ea1n n\u1ed9p \u0111\u1ebfn 21\/12\/2026<\/strong>. Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng.<\/p>\n

                  9.3. L\u01b0u ch\u1ee9ng t\u1eeb sau khi ho\u00e0n th\u00e0nh<\/h3>\n

                  Sau m\u1ed7i l\u1ea7n n\u1ed9p h\u1ed3 s\u01a1 ho\u1eb7c thanh to\u00e1n, k\u1ebf to\u00e1n n\u00ean l\u01b0u ch\u1ee9ng t\u1eeb ngay. H\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo t\u1eebng ngh\u0129a v\u1ee5.<\/p>\n

                  Vi\u1ec7c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 gi\u00fap doanh nghi\u1ec7p d\u1ec5 \u0111\u1ed1i chi\u1ebfu khi c\u1ea7n. \u0110\u00e2y c\u0169ng l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra h\u1ed3 s\u01a1.<\/p>\n

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

                  Vi\u1ec7c k\u1ebf to\u00e1n, nh\u00e2n s\u1ef1 c\u1ea7n l\u00e0m trong th\u00e1ng 9\/2026 ch\u1ee7 y\u1ebfu t\u1eadp trung v\u00e0o thu\u1ebf, lao \u0111\u1ed9ng, b\u1ea3o hi\u1ec3m v\u00e0 kinh ph\u00ed C\u00f4ng \u0111o\u00e0n. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd c\u00e1c m\u1ed1c ng\u00e0y 03\/9, 21\/9 v\u00e0 30\/9. Tr\u01b0\u1edbc ng\u00e0y 03\/9, nh\u00e2n s\u1ef1 c\u1ea7n x\u1eed l\u00fd th\u00f4ng b\u00e1o bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng th\u00e1ng 8 n\u1ebfu c\u00f3. Ng\u00e0y 21\/9 l\u00e0 h\u1ea1n quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1edd khai thu\u1ebf th\u00e1ng 8. Ng\u00e0y 30\/9 l\u00e0 h\u1ea1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m v\u00e0 kinh ph\u00ed C\u00f4ng \u0111o\u00e0n th\u00e1ng 8. B\u00ean c\u1ea1nh ngh\u0129a v\u1ee5 \u0111\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n n\u00ean ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb s\u1ed1 li\u1ec7u qu\u00fd 3. Nh\u00e2n s\u1ef1 c\u0169ng c\u1ea7n r\u00e0 so\u00e1t h\u1ee3p \u0111\u1ed3ng v\u00e0 h\u1ed3 s\u01a1 b\u1ea3o hi\u1ec3m. Vi\u1ec7c l\u1eadp checklist ri\u00eang gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf b\u1ecf s\u00f3t ngh\u0129a v\u1ee5. Doanh nghi\u1ec7p c\u0169ng c\u1ea7n ki\u1ec3m tra c\u00e1c ch\u00ednh s\u00e1ch gia h\u1ea1n \u0111ang \u00e1p d\u1ee5ng. Kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u \u0111\u01b0\u1ee3c gia h\u1ea1n. M\u1ed7i kho\u1ea3n thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt.<\/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.Vi\u1ec7c k\u1ebf to\u00e1n, nh\u00e2n s\u1ef1 c\u1ea7n l\u00e0m trong th\u00e1ng 9\/2026 t\u1eadp trung v\u00e0o k\u00ea khai thu\u1ebf, \u0111\u00f3ng b\u1ea3o hi\u1ec3m v\u00e0 b\u00e1o c\u00e1o..<\/p>\n","protected":false},"author":1,"featured_media":16763,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16762","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"Vi\u1ec7c k\u1ebf to\u00e1n, nh\u00e2n s\u1ef1 c\u1ea7n l\u00e0m trong th\u00e1ng 9\/2026 g\u1ed3m khai thu\u1ebf, b\u00e1o c\u00e1o lao \u0111\u1ed9ng, \u0111\u00f3ng BHXH v\u00e0 kinh ph\u00ed C\u00f4ng \u0111o\u00e0n. 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