{"id":16796,"date":"2026-08-29T02:01:34","date_gmt":"2026-08-29T02:01:34","guid":{"rendered":"https:\/\/mva.vn\/?p=16796"},"modified":"2026-08-29T02:01:34","modified_gmt":"2026-08-29T02:01:34","slug":"quyet-toan-thue-tndn-hop-dong-xay-dung-nhieu-nam","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/quyet-toan-thue-tndn-hop-dong-xay-dung-nhieu-nam\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng k\u00e9o d\u00e0i qua nhi\u1ec1u n\u0103m"},"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\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng k\u00e9o d\u00e0i qua nhi\u1ec1u n\u0103m c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang doanh thu, chi ph\u00ed gi\u00e1 v\u1ed1n v\u00e0 th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn thu nh\u1eadp ch\u1ecbu thu\u1ebf. N\u1ed9i dung n\u00e0y v\u1eeba \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 6304\/QLNT ng\u00e0y 25\/8\/2026. C\u00f4ng v\u0103n c\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP \u0111\u1ec3 l\u00e0m r\u00f5 c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu v\u00e0 kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb. <\/em>\u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p x\u00e2y d\u1ef1ng quan t\u00e2m. \u0110\u1eb7c bi\u1ec7t, c\u00e1c h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1eddi gian thi c\u00f4ng k\u00e9o d\u00e0i qua nhi\u1ec1u n\u0103m t\u00e0i ch\u00ednh th\u01b0\u1eddng ph\u00e1t sinh doanh thu v\u00e0 chi ph\u00ed \u1edf nhi\u1ec1u k\u1ef3. Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n b\u1ed5 v\u00e0 ghi nh\u1eadn \u0111\u00fang theo kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c \u0111\u00e3 nghi\u1ec7m thu.<\/em><\/p>\n

I. C\u00f4ng v\u0103n 6304\/QLNT h\u01b0\u1edbng d\u1eabn v\u1ea5n \u0111\u1ec1 g\u00ec?<\/h2>\n
\"H\u01b0\u1edbng
H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng k\u00e9o d\u00e0i qua nhi\u1ec1u n\u0103m<\/figcaption><\/figure>\n

1.1. Th\u00f4ng tin v\u1ec1 C\u00f4ng v\u0103n 6304\/QLNT<\/h3>\n

Ng\u00e0y 25\/8\/2026<\/strong>, C\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 6304\/QLNT v\u1ec1 ch\u00ednh s\u00e1ch v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf. C\u00f4ng v\u0103n \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ec3 tr\u1ea3 l\u1eddi c\u00e1c ki\u1ebfn ngh\u1ecb c\u1ee7a Hi\u1ec7p h\u1ed9i Doanh nghi\u1ec7p \u0110\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i. C\u00f4ng v\u0103n \u0111\u1ec1 c\u1eadp \u0111\u1ebfn nhi\u1ec1u n\u1ed9i dung v\u1ec1 thu\u1ebf. Trong \u0111\u00f3, \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 h\u01b0\u1edbng d\u1eabn v\u1ec1 ghi nh\u1eadn doanh thu, chi ph\u00ed gi\u00e1 v\u1ed1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/strong> \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng k\u00e9o d\u00e0i qua nhi\u1ec1u n\u0103m. C\u1ee5c Thu\u1ebf kh\u00f4ng \u0111\u01b0a ra m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p t\u00ednh ri\u00eang cho h\u1ee3p \u0111\u1ed3ng nhi\u1ec1u n\u0103m. Thay v\u00e0o \u0111\u00f3, c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 doanh thu v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n

1.2. V\u00ec sao doanh nghi\u1ec7p x\u00e2y d\u1ef1ng c\u1ea7n l\u01b0u \u00fd?<\/h3>\n

H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng th\u01b0\u1eddng c\u00f3 th\u1eddi gian th\u1ef1c hi\u1ec7n d\u00e0i. M\u1ed9t c\u00f4ng tr\u00ecnh c\u00f3 th\u1ec3 b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m n\u00e0y v\u00e0 ho\u00e0n th\u00e0nh v\u00e0o n\u0103m kh\u00e1c. Trong th\u1eddi gian thi c\u00f4ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t sinh nhi\u1ec1u kho\u1ea3n chi ph\u00ed. Tuy nhi\u00ean, doanh thu t\u00ednh thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng ch\u1edd \u0111\u1ebfn khi to\u00e0n b\u1ed9 c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh. Doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng \u0111\u00e3 nghi\u1ec7m thu<\/strong>. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN.<\/p>\n

II. Doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/h2>\n

2.1. Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb nghi\u1ec7m thu<\/h3>\n

Theo \u0111i\u1ec3m k kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t \u0111\u01b0\u1ee3c nghi\u1ec7m thu. Nh\u01b0 v\u1eady, doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i ri\u00eang kh\u1ed1i l\u01b0\u1ee3ng \u0111\u00e3 nghi\u1ec7m thu trong t\u1eebng k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n

V\u00ed d\u1ee5, doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng trong 3 n\u0103m. N\u0103m 2026 nghi\u1ec7m thu m\u1ed9t ph\u1ea7n c\u00f4ng tr\u00ecnh. N\u0103m 2027 ti\u1ebfp t\u1ee5c nghi\u1ec7m thu ph\u1ea7n c\u00f2n l\u1ea1i. Doanh thu t\u00ednh thu\u1ebf c\u1ee7a t\u1eebng n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean ph\u1ea7n gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c nghi\u1ec7m thu trong n\u0103m \u0111\u00f3. Kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i ch\u1edd \u0111\u1ebfn khi to\u00e0n b\u1ed9 h\u1ee3p \u0111\u1ed3ng ho\u00e0n th\u00e0nh.<\/p>\n

2.2. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/h3>\n

N\u1ebfu h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c ho\u1eb7c thi\u1ebft b\u1ecb, doanh thu t\u00ednh thu\u1ebf bao g\u1ed3m c\u00e1c gi\u00e1 tr\u1ecb n\u00e0y. C\u1ee5 th\u1ec3, doanh thu l\u00e0 s\u1ed1 ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c v\u00e0 thi\u1ebft b\u1ecb<\/strong>. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ecdc k\u1ef9 \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00f3 bao th\u1ea7u hay kh\u00f4ng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu t\u00ednh thu\u1ebf.<\/p>\n

2.3. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/h3>\n

N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 th\u1ef1c hi\u1ec7n ph\u1ea7n x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t v\u00e0 kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb th\u00ec doanh thu kh\u00f4ng bao g\u1ed3m c\u00e1c gi\u00e1 tr\u1ecb n\u00e0y. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 ph\u1ea1m vi c\u00f4ng vi\u1ec7c trong h\u1ee3p \u0111\u1ed3ng. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u00fang quy \u0111\u1ecbnh. V\u00ec v\u1eady, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng. C\u1ea7n xem x\u00e9t c\u1ee5 th\u1ec3 n\u1ed9i dung t\u1eebng h\u1ee3p \u0111\u1ed3ng v\u00e0 bi\u00ean b\u1ea3n nghi\u1ec7m thu.<\/p>\n

III. X\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng k\u00e9o d\u00e0i nhi\u1ec1u n\u0103m<\/h2>\n

3.1. Kh\u00f4ng ghi nh\u1eadn to\u00e0n b\u1ed9 doanh thu khi k\u00fd h\u1ee3p \u0111\u1ed3ng<\/h3>\n

Vi\u1ec7c k\u00fd h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng kh\u00f4ng \u0111\u1ed3ng ngh\u0129a doanh nghi\u1ec7p ghi nh\u1eadn to\u00e0n b\u1ed9 doanh thu t\u00ednh thu\u1ebf. Doanh thu t\u00ednh thu\u1ebf ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh v\u1ec1 doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng. Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 6304\/QLNT, tr\u1ecdng t\u00e2m l\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng \u0111\u00e3 nghi\u1ec7m thu. Do \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i ri\u00eang t\u1eebng l\u1ea7n nghi\u1ec7m thu. H\u1ed3 s\u01a1 nghi\u1ec7m thu ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 doanh thu \u0111\u00e3 ghi nh\u1eadn.<\/p>\n

3.2. C\u1ea7n theo d\u00f5i doanh thu theo t\u1eebng n\u0103m<\/h3>\n

V\u1edbi h\u1ee3p \u0111\u1ed3ng k\u00e9o d\u00e0i nhi\u1ec1u n\u0103m, doanh nghi\u1ec7p n\u00ean l\u1eadp b\u1ea3ng theo d\u00f5i ri\u00eang.<\/p>\n

B\u1ea3ng theo d\u00f5i c\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n

    \n
  • T\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/li>\n
  • Gi\u00e1 tr\u1ecb \u0111\u00e3 nghi\u1ec7m thu.<\/li>\n
  • Gi\u00e1 tr\u1ecb nghi\u1ec7m thu trong n\u0103m.<\/li>\n
  • Doanh thu \u0111\u00e3 ghi nh\u1eadn c\u00e1c n\u0103m tr\u01b0\u1edbc.<\/li>\n
  • Gi\u00e1 tr\u1ecb c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n.<\/li>\n
  • Gi\u00e1 tr\u1ecb ch\u01b0a nghi\u1ec7m thu.<\/li>\n
  • Chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/li>\n
  • Gi\u00e1 v\u1ed1n t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n

    C\u00e1ch theo d\u00f5i n\u00e0y gi\u00fap k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh doanh thu t\u1eebng k\u1ef3 ch\u00ednh x\u00e1c h\u01a1n. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n

    IV. Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/h2>\n

    4.1. \u0110i\u1ec1u ki\u1ec7n chung \u0111\u1ed1i v\u1edbi kho\u1ea3n chi<\/h3>\n

    C\u00f4ng v\u0103n 6304\/QLNT d\u1eabn \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP v\u1ec1 c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Theo \u0111\u00f3, kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh. Trong \u0111\u00f3, kho\u1ea3n chi ph\u1ea3i th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh. Kho\u1ea3n chi c\u0169ng ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. V\u1edbi m\u1ed9t s\u1ed1 kho\u1ea3n thanh to\u00e1n, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/p>\n

    4.2. Kho\u1ea3n chi ph\u1ea3i th\u1ef1c t\u1ebf ph\u00e1t sinh<\/h3>\n

    Chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh thi c\u00f4ng ph\u1ea3i li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. C\u00e1c kho\u1ea3n chi kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n lo\u1ea1i chi ph\u00ed ngay trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng. Kh\u00f4ng n\u00ean ch\u1edd \u0111\u1ebfn cu\u1ed1i n\u0103m m\u1edbi r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ed3 s\u01a1.<\/p>\n

    4.3. Ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/h3>\n

    M\u1ed9t kho\u1ea3n chi c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00f4ng tr\u00ecnh nh\u01b0ng thi\u1ebfu ch\u1ee9ng t\u1eeb ph\u00f9 h\u1ee3p v\u1eabn c\u00f3 th\u1ec3 g\u1eb7p r\u1ee7i ro khi quy\u1ebft to\u00e1n. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 mua nguy\u00ean v\u1eadt li\u1ec7u, thu\u00ea m\u00e1y m\u00f3c, thu\u00ea nh\u00e2n c\u00f4ng v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 c\u00f4ng tr\u00ecnh. \u0110\u1eb7c bi\u1ec7t, h\u1ed3 s\u01a1 chi ph\u00ed n\u00ean c\u00f3 s\u1ef1 li\u00ean k\u1ebft v\u1edbi t\u1eebng h\u1ee3p \u0111\u1ed3ng. C\u00e1ch n\u00e0y gi\u00fap ch\u1ee9ng minh chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh cho c\u00f4ng tr\u00ecnh.<\/p>\n

    V. Quy \u0111\u1ecbnh thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/h2>\n

    5.1. Ng\u01b0\u1ee1ng 05 tri\u1ec7u \u0111\u1ed3ng<\/h3>\n

    Theo \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 6304\/QLNT d\u1eabn chi\u1ebfu, kho\u1ea3n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1c t\u1eebng l\u1ea7n t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean<\/strong> ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd. Trong qu\u00e1 tr\u00ecnh thi c\u00f4ng, doanh nghi\u1ec7p th\u01b0\u1eddng ph\u00e1t sinh nhi\u1ec1u kho\u1ea3n mua v\u1eadt t\u01b0 v\u00e0 thu\u00ea d\u1ecbch v\u1ee5. C\u00e1c kho\u1ea3n n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t ngay t\u1eeb kh\u00e2u thanh to\u00e1n.<\/p>\n

    5.2. Kh\u00f4ng n\u00ean ch\u1ec9 ki\u1ec3m tra h\u00f3a \u0111\u01a1n<\/h3>\n

    C\u00f3 h\u00f3a \u0111\u01a1n ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 kh\u1eb3ng \u0111\u1ecbnh kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n

    K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra \u0111\u1ed3ng th\u1eddi:<\/p>\n

      \n
    • N\u1ed9i dung h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/li>\n
    • M\u1ed1i li\u00ean h\u1ec7 v\u1edbi h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng.<\/li>\n
    • H\u00f3a \u0111\u01a1n.<\/li>\n
    • Ch\u1ee9ng t\u1eeb giao nh\u1eadn.<\/li>\n
    • Phi\u1ebfu nh\u1eadp kho n\u1ebfu c\u00f3.<\/li>\n
    • H\u1ed3 s\u01a1 nghi\u1ec7m thu.<\/li>\n
    • Ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/li>\n
    • \u0110i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/li>\n<\/ul>\n

      Vi\u1ec7c ki\u1ec3m tra \u0111\u1ed3ng b\u1ed9 gi\u00fap h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng chi ph\u00ed b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n.<\/p>\n

      VI. Quy\u1ebft to\u00e1n thu\u1ebf TNDN theo t\u1eebng k\u1ef3 t\u00ednh thu\u1ebf<\/h2>\n

      6.1. X\u00e1c \u0111\u1ecbnh doanh thu trong t\u1eebng n\u0103m<\/h3>\n

      V\u1edbi h\u1ee3p \u0111\u1ed3ng k\u00e9o d\u00e0i qua nhi\u1ec1u n\u0103m, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNDN theo t\u1eebng k\u1ef3 t\u00ednh thu\u1ebf. Doanh thu c\u1ee7a t\u1eebng n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng. Tr\u1ecdng t\u00e2m l\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng \u0111\u00e3 nghi\u1ec7m thu. K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu doanh thu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u1edbi h\u1ed3 s\u01a1 nghi\u1ec7m thu. N\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n. H\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7.<\/p>\n

      6.2. Chi ph\u00ed c\u1ea7n \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p ph\u00f9 h\u1ee3p<\/h3>\n

      Chi ph\u00ed ph\u1ee5c v\u1ee5 h\u1ee3p \u0111\u1ed3ng c\u1ea7n \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p \u0111\u1ea7y \u0111\u1ee7. Doanh nghi\u1ec7p n\u00ean theo d\u00f5i chi ph\u00ed theo t\u1eebng c\u00f4ng tr\u00ecnh ho\u1eb7c t\u1eebng h\u1ea1ng m\u1ee5c.<\/p>\n

      C\u00e1c kho\u1ea3n chi ph\u00ed th\u01b0\u1eddng g\u1eb7p g\u1ed3m:<\/p>\n

        \n
      • Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u.<\/li>\n
      • Chi ph\u00ed nh\u00e2n c\u00f4ng.<\/li>\n
      • Chi ph\u00ed m\u00e1y thi c\u00f4ng.<\/li>\n
      • Chi ph\u00ed thu\u00ea ngo\u00e0i.<\/li>\n
      • Chi ph\u00ed qu\u1ea3n l\u00fd c\u00f4ng tr\u00ecnh.<\/li>\n
      • Chi ph\u00ed chung li\u00ean quan.<\/li>\n<\/ul>\n

        T\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh kho\u1ea3n n\u00e0o \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n

        VII. V\u00ed d\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u1edbi h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng 3 n\u0103m<\/h2>\n

        7.1. Gi\u1ea3 \u0111\u1ecbnh h\u1ee3p \u0111\u1ed3ng<\/h3>\n

        C\u00f4ng ty A k\u00fd h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng tr\u1ecb gi\u00e1 30 t\u1ef7 \u0111\u1ed3ng<\/strong>. Th\u1eddi gian th\u1ef1c hi\u1ec7n t\u1eeb n\u0103m 2026 \u0111\u1ebfn n\u0103m 2028.<\/p>\n

        Gi\u1ea3 s\u1eed gi\u00e1 tr\u1ecb nghi\u1ec7m thu t\u1eebng n\u0103m nh\u01b0 sau:<\/p>\n

          \n
        • N\u0103m 2026: 8 t\u1ef7 \u0111\u1ed3ng.<\/li>\n
        • N\u0103m 2027: 12 t\u1ef7 \u0111\u1ed3ng.<\/li>\n
        • N\u0103m 2028: 10 t\u1ef7 \u0111\u1ed3ng.<\/li>\n<\/ul>\n

          T\u1ed5ng gi\u00e1 tr\u1ecb nghi\u1ec7m thu l\u00e0 30 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

          N\u1ebfu c\u00e1c gi\u00e1 tr\u1ecb tr\u00ean ph\u00f9 h\u1ee3p v\u1edbi h\u1ed3 s\u01a1 nghi\u1ec7m thu, doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf theo t\u1eebng n\u0103m.<\/p>\n

          7.2. X\u00e1c \u0111\u1ecbnh doanh thu t\u1eebng n\u0103m<\/h3>\n

          N\u0103m 2026, doanh nghi\u1ec7p ghi nh\u1eadn doanh thu t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n c\u00f4ng tr\u00ecnh \u0111\u00e3 nghi\u1ec7m thu l\u00e0 8 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

          N\u0103m 2027, doanh thu t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng l\u00e0 12 t\u1ef7 \u0111\u1ed3ng. Ph\u1ea7n n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb nghi\u1ec7m thu trong n\u0103m.<\/p>\n

          N\u0103m 2028, doanh thu t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng l\u00e0 10 t\u1ef7 \u0111\u1ed3ng. Khi \u0111\u00f3, t\u1ed5ng doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1t 30 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

          C\u00e1ch x\u00e1c \u0111\u1ecbnh n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc doanh thu x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i C\u00f4ng v\u0103n 6304\/QLNT.<\/p>\n

          7.3. X\u00e1c \u0111\u1ecbnh chi ph\u00ed<\/h3>\n

          Gi\u1ea3 s\u1eed chi ph\u00ed th\u1ef1c t\u1ebf ph\u1ee5c v\u1ee5 h\u1ee3p \u0111\u1ed3ng t\u1eebng n\u0103m l\u1ea7n l\u01b0\u1ee3t l\u00e0:<\/p>\n

            \n
          • N\u0103m 2026: 6 t\u1ef7 \u0111\u1ed3ng.<\/li>\n
          • N\u0103m 2027: 9 t\u1ef7 \u0111\u1ed3ng.<\/li>\n
          • N\u0103m 2028: 7 t\u1ef7 \u0111\u1ed3ng.<\/li>\n<\/ul>\n

            Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra t\u1eebng kho\u1ea3n chi. Ch\u1ec9 nh\u1eefng kho\u1ea3n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n

            Do \u0111\u00f3, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean l\u1ea5y to\u00e0n b\u1ed9 chi ph\u00ed ph\u00e1t sinh tr\u00ean s\u1ed5 l\u00e0m chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. C\u1ea7n r\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n.<\/p>\n

            VIII. H\u1ed3 s\u01a1 doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb khi quy\u1ebft to\u00e1n<\/h2>\n

            8.1. H\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng<\/h3>\n

            Doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 c\u1ee7a t\u1eebng c\u00f4ng tr\u00ecnh.<\/p>\n

            C\u00e1c t\u00e0i li\u1ec7u quan tr\u1ecdng g\u1ed3m:<\/p>\n

              \n
            • H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng.<\/li>\n
            • Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng.<\/li>\n
            • D\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh.<\/li>\n
            • Bi\u00ean b\u1ea3n nghi\u1ec7m thu.<\/li>\n
            • Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kh\u1ed1i l\u01b0\u1ee3ng.<\/li>\n
            • Bi\u00ean b\u1ea3n b\u00e0n giao.<\/li>\n
            • H\u1ed3 s\u01a1 thanh to\u00e1n.<\/li>\n
            • H\u00f3a \u0111\u01a1n xu\u1ea5t cho ch\u1ee7 \u0111\u1ea7u t\u01b0.<\/li>\n
            • Ch\u1ee9ng t\u1eeb thu ti\u1ec1n.<\/li>\n<\/ul>\n

              C\u00e1c h\u1ed3 s\u01a1 n\u00e0y gi\u00fap ch\u1ee9ng minh c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh doanh thu.<\/p>\n

              8.2. H\u1ed3 s\u01a1 chi ph\u00ed<\/h3>\n

              \u0110\u1ed1i v\u1edbi chi ph\u00ed, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb:<\/p>\n

                \n
              • H\u00f3a \u0111\u01a1n mua nguy\u00ean v\u1eadt li\u1ec7u.<\/li>\n
              • Phi\u1ebfu nh\u1eadp, xu\u1ea5t kho.<\/li>\n
              • H\u1ee3p \u0111\u1ed3ng mua h\u00e0ng.<\/li>\n
              • H\u1ee3p \u0111\u1ed3ng thu\u00ea m\u00e1y m\u00f3c.<\/li>\n
              • B\u1ea3ng ch\u1ea5m c\u00f4ng.<\/li>\n
              • B\u1ea3ng l\u01b0\u01a1ng.<\/li>\n
              • Ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/li>\n
              • H\u1ed3 s\u01a1 nghi\u1ec7m thu d\u1ecbch v\u1ee5.<\/li>\n
              • Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c.<\/li>\n<\/ul>\n

                H\u1ed3 s\u01a1 c\u00e0ng \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c theo t\u1eebng c\u00f4ng tr\u00ecnh th\u00ec vi\u1ec7c gi\u1ea3i tr\u00ecnh c\u00e0ng thu\u1eadn l\u1ee3i.<\/p>\n

                IX. Nh\u1eefng sai s\u00f3t k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng th\u01b0\u1eddng g\u1eb7p<\/h2>\n

                9.1. Ghi nh\u1eadn doanh thu theo ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c<\/h3>\n

                M\u1ed9t s\u1ed1 doanh nghi\u1ec7p c\u00f3 th\u1ec3 nh\u1ea7m gi\u1eefa doanh thu t\u00ednh thu\u1ebf v\u00e0 s\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng thanh to\u00e1n. Hai ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng gi\u1ed1ng nhau. K\u1ebf to\u00e1n c\u1ea7n c\u0103n c\u1ee9 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd gi\u00e1 tr\u1ecb nghi\u1ec7m thu.<\/p>\n

                9.2. Ch\u1edd ho\u00e0n th\u00e0nh to\u00e0n b\u1ed9 c\u00f4ng tr\u00ecnh m\u1edbi ghi nh\u1eadn doanh thu<\/h3>\n

                \u0110\u00e2y c\u0169ng l\u00e0 c\u00e1ch x\u1eed l\u00fd c\u00f3 th\u1ec3 g\u00e2y sai l\u1ec7ch n\u1ebfu c\u00f4ng tr\u00ecnh \u0111\u00e3 ph\u00e1t sinh kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7m thu. Doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 h\u1ed3 s\u01a1 nghi\u1ec7m thu th\u1ef1c t\u1ebf. Kh\u00f4ng n\u00ean ch\u1ec9 c\u0103n c\u1ee9 ng\u00e0y ho\u00e0n th\u00e0nh to\u00e0n b\u1ed9 h\u1ee3p \u0111\u1ed3ng.<\/p>\n

                9.3. T\u1eadp h\u1ee3p chi ph\u00ed nh\u01b0ng thi\u1ebfu ch\u1ee9ng t\u1eeb<\/h3>\n

                Chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh nh\u01b0ng thi\u1ebfu h\u00f3a \u0111\u01a1n ho\u1eb7c ch\u1ee9ng t\u1eeb ph\u00f9 h\u1ee3p c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb. Doanh nghi\u1ec7p n\u00ean ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb ngay khi ph\u00e1t sinh chi ph\u00ed. Kh\u00f4ng n\u00ean d\u1ed3n vi\u1ec7c ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 v\u00e0o th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n.<\/p>\n

                X. K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd g\u00ec khi quy\u1ebft to\u00e1n?<\/h2>\n

                10.1. \u0110\u1ed1i chi\u1ebfu 3 nh\u00f3m d\u1eef li\u1ec7u<\/h3>\n

                Tr\u01b0\u1edbc khi l\u1eadp h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n, k\u1ebf to\u00e1n n\u00ean \u0111\u1ed1i chi\u1ebfu:<\/p>\n

                H\u1ee3p \u0111\u1ed3ng \u2192 nghi\u1ec7m thu \u2192 h\u00f3a \u0111\u01a1n v\u00e0 s\u1ed5 k\u1ebf to\u00e1n.<\/strong><\/p>\n

                Ba nh\u00f3m d\u1eef li\u1ec7u n\u00e0y c\u1ea7n c\u00f3 s\u1ef1 th\u1ed1ng nh\u1ea5t.<\/p>\n

                N\u1ebfu gi\u00e1 tr\u1ecb nghi\u1ec7m thu kh\u00e1c s\u1ed1 doanh thu ghi nh\u1eadn, c\u1ea7n x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n. C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1 gi\u1ea3i th\u00edch ph\u00f9 h\u1ee3p.<\/p>\n

                10.2. Theo d\u00f5i ri\u00eang t\u1eebng c\u00f4ng tr\u00ecnh<\/h3>\n

                Doanh nghi\u1ec7p x\u00e2y d\u1ef1ng th\u01b0\u1eddng th\u1ef1c hi\u1ec7n nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng c\u00f9ng l\u00fac. V\u00ec v\u1eady, vi\u1ec7c theo d\u00f5i chung c\u00f3 th\u1ec3 g\u00e2y nh\u1ea7m l\u1eabn. K\u1ebf to\u00e1n n\u00ean m\u1edf m\u00e3 ri\u00eang cho t\u1eebng c\u00f4ng tr\u00ecnh ho\u1eb7c h\u1ea1ng m\u1ee5c. To\u00e0n b\u1ed9 doanh thu v\u00e0 chi ph\u00ed c\u1ea7n \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p theo m\u00e3 t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

                10.3. Kh\u00f4ng b\u1ecf qua \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n<\/h3>\n

                Ngo\u00e0i h\u00f3a \u0111\u01a1n, k\u1ebf to\u00e1n ph\u1ea3i ki\u1ec3m tra ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n. V\u1edbi kho\u1ea3n thanh to\u00e1n t\u1eebng l\u1ea7n t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u1ea7n l\u01b0u \u00fd \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 n\u1ed9i dung c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. V\u00ec v\u1eady, doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra tr\u01b0\u1edbc khi l\u1eadp quy\u1ebft to\u00e1n.<\/p>\n

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

                C\u00f4ng v\u0103n 6304\/QLNT ng\u00e0y 25\/8\/2026<\/strong> \u0111\u00e3 h\u01b0\u1edbng d\u1eabn c\u01a1 ch\u1ebf ghi nh\u1eadn doanh thu, chi ph\u00ed gi\u00e1 v\u1ed1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng k\u00e9o d\u00e0i qua nhi\u1ec1u n\u0103m. C\u1ee5c Thu\u1ebf c\u0103n c\u1ee9 \u0111i\u1ec3m k kho\u1ea3n 3 \u0110i\u1ec1u 8 v\u00e0 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n.<\/p>\n

                \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, doanh thu t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t \u0111\u00e3 nghi\u1ec7m thu. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb th\u00ec doanh thu bao g\u1ed3m c\u00e1c gi\u00e1 tr\u1ecb n\u00e0y. N\u1ebfu kh\u00f4ng bao th\u1ea7u, doanh thu kh\u00f4ng bao g\u1ed3m c\u00e1c gi\u00e1 tr\u1ecb \u0111\u00f3.<\/p>\n

                \u0110\u1ed1i v\u1edbi chi ph\u00ed, doanh nghi\u1ec7p c\u1ea7n b\u1ea3o \u0111\u1ea3m kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh. Kho\u1ea3n chi ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/p>\n

                V\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng k\u00e9o d\u00e0i nhi\u1ec1u n\u0103m, k\u1ebf to\u00e1n n\u00ean theo d\u00f5i ri\u00eang doanh thu v\u00e0 chi ph\u00ed c\u1ee7a t\u1eebng c\u00f4ng tr\u00ecnh. \u0110\u1ed3ng th\u1eddi, c\u1ea7n \u0111\u1ed1i chi\u1ebfu ch\u1eb7t ch\u1ebd gi\u1eefa h\u1ee3p \u0111\u1ed3ng, h\u1ed3 s\u01a1 nghi\u1ec7m thu, h\u00f3a \u0111\u01a1n v\u00e0 s\u1ed5 k\u1ebf to\u00e1n. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/strong> \u0111\u00fang quy \u0111\u1ecbnh.<\/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\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng k\u00e9o d\u00e0i qua nhi\u1ec1u n\u0103m c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang doanh thu, chi..<\/p>\n","protected":false},"author":1,"featured_media":16797,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16796","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng k\u00e9o d\u00e0i nhi\u1ec1u n\u0103m theo C\u00f4ng v\u0103n 6304\/QLNT v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mva.vn\/quyet-toan-thue-tndn-hop-dong-xay-dung-nhieu-nam\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng k\u00e9o d\u00e0i qua nhi\u1ec1u n\u0103m[:]\" \/>\n<meta property=\"og:description\" content=\"H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng k\u00e9o d\u00e0i nhi\u1ec1u n\u0103m theo C\u00f4ng v\u0103n 6304\/QLNT v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/quyet-toan-thue-tndn-hop-dong-xay-dung-nhieu-nam\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-29T02:01:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-17-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"603\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"mvavietnam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"mvavietnam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"16 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/quyet-toan-thue-tndn-hop-dong-xay-dung-nhieu-nam\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/quyet-toan-thue-tndn-hop-dong-xay-dung-nhieu-nam\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng k\u00e9o d\u00e0i qua nhi\u1ec1u n\u0103m\",\"datePublished\":\"2026-08-29T02:01:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/quyet-toan-thue-tndn-hop-dong-xay-dung-nhieu-nam\\\/\"},\"wordCount\":4025,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/quyet-toan-thue-tndn-hop-dong-xay-dung-nhieu-nam\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/AN-ANH-WEBSITE-17-1.png\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/quyet-toan-thue-tndn-hop-dong-xay-dung-nhieu-nam\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/quyet-toan-thue-tndn-hop-dong-xay-dung-nhieu-nam\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/quyet-toan-thue-tndn-hop-dong-xay-dung-nhieu-nam\\\/\",\"name\":\"[:vi]H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng k\u00e9o d\u00e0i qua nhi\u1ec1u n\u0103m[:] - 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