{"id":999978810,"date":"2025-10-04T19:17:46","date_gmt":"2025-10-04T12:17:46","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999978810"},"modified":"2026-06-09T13:50:48","modified_gmt":"2026-06-09T06:50:48","slug":"corporate-income-tax-finalization-declaration-form","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/","title":{"rendered":"Corporate Income Tax Final Settlement Declaration Form (Form 03): Comprehensive Guide to Filling Out the HTKK System"},"content":{"rendered":"<p>T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (M\u1eabu 03\/TNDN) ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC l\u00e0 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1ea5t x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf cu\u1ed1i n\u0103m. D\u1eef li\u1ec7u t\u1eeb t\u1edd khai n\u00e0y kh\u00f4ng ch\u1ec9 ch\u1ed1t s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u00e0 c\u00f2n l\u00e0 \u0111\u1ea7u v\u00e0o cho vi\u1ec7c ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 kinh doanh, d\u1ef1 b\u00e1o chi ph\u00ed thu\u1ebf n\u0103m sau v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh. Vi\u1ec7c l\u1eadp v\u00e0 n\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p, \u0111\u1ed3ng th\u1eddi ch\u1ee9ng minh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf.<\/p>\n<p><span style=\"font-weight: 400;\">Trong b\u00e0i vi\u1ebft n\u00e0y c\u1ee7a <a href=\"https:\/\/bizzi.vn\/\"><strong>Bizzi<\/strong><\/a> s\u1ebd c\u1eadp c\u1eadp m\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1edbi nh\u1ea5t, \u0111\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp t\u1edd khai v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh sai s\u00f3t.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#To_khai_quyet_toan_thue_thu_nhap_doanh_nghiep_va_co_so_phap_ly\" >T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#To_khai_quyet_toan_thue_thu_nhap_doanh_nghiep_la_gi\" >T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#Cac_mau_to_khai_quyet_toan_thue_thu_nhap_doanh_nghiep_hien_hanh\" >C\u00e1c m\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#Mau_to_khai_quyet_toan_thue_thu_nhap_doanh_nghiep_04TNDN_%E2%80%94_%E2%80%9Cphuong_phap_ty_le_tren_doanh_thu%E2%80%9D\" >M\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 04\/TNDN \u2014 \u201cph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 tr\u00ean doanh thu\u201d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#Mau_to_khai_quyet_toan_thue_thu_nhap_doanh_nghiep_05TNDN_%E2%80%94_%E2%80%9Cthu_nhap_tu_chuyen_nhuong_von%E2%80%9D\" >M\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 05\/TNDN \u2014 \u201cthu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n\u201d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#Mau_to_khai_quyet_toan_thue_thu_nhap_doanh_nghiep_06TNDN_%E2%80%94_%E2%80%9Cchuyen_nhuong_von_gan_voi_bat_dong_san_ban_toan_bo_doanh_nghiep%E2%80%9D\" >M\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 06\/TNDN \u2014 \u201cchuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u1eafn v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n \/ b\u00e1n to\u00e0n b\u1ed9 doanh nghi\u1ec7p\u201d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#Cac_phu_luc_mau_bo_sung_lien_quan_liet_luoc\" >C\u00e1c ph\u1ee5 l\u1ee5c \/ m\u1eabu b\u1ed5 sung li\u00ean quan (li\u1ec7t l\u01b0\u1ee3c)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#Quy_dinh_phap_ly_va_cap_nhat_moi_nhat_ve_to_khai_quyet_toan_thue_thu_nhap_doanh_nghiep_den_nam_2025\" >Quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t v\u1ec1 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (\u0111\u1ebfn n\u0103m 2025)<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#Luat_luat_sua_doi_bo_sung\" >Lu\u1eadt \/ lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#Nghi_dinh_huong_dan\" >Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#Thong_tu_huong_dan_sua_doi_bo_sung_moi\" >Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn &amp; s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1edbi<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#Ho_so_va_thoi_han_nop_quyet_toan_thue_TNDN\" >H\u1ed3 s\u01a1 v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#Ho_so_quyet_toan_thue_TNDN_bao_gom_nhung_gi\" >H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN bao g\u1ed3m nh\u1eefng g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#Thoi_han_nop_to_khai_va_cac_truong_hop_dac_biet\" >Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#Vi_sao_co_su_khac_biet_ve_thoi_han\" >V\u00ec sao c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 th\u1eddi h\u1ea1n?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#Huong_dan_lap_to_khai_quyet_toan_TNDN_Mau_03TNDN_tren_HTKK_chi_tiet\" >H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n TNDN M\u1eabu 03\/TNDN tr\u00ean HTKK chi ti\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#Cac_buoc_chuan_bi_du_lieu_dau_vao\" >C\u00e1c b\u01b0\u1edbc chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#Quy_trinh_3_buoc_lap_to_khai_tren_HTKK\" >Quy tr\u00ecnh 3 b\u01b0\u1edbc l\u1eadp t\u1edd khai tr\u00ean HTKK<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#Cac_chi_tieu_quan_trong_can_luu_y_khi_lap_to_khai_quyet_toan_thue_thu_nhap_doanh_nghiep\" >C\u00e1c ch\u1ec9 ti\u00eau quan tr\u1ecdng c\u1ea7n l\u01b0u \u00fd khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#Phan_tich_chuyen_sau_Loi_ke_khai_xu_phat_va_co_so_tinh_Thue_TNDN\" >Ph\u00e2n t\u00edch chuy\u00ean s\u00e2u: L\u1ed7i k\u00ea khai, x\u1eed ph\u1ea1t v\u00e0 c\u01a1 s\u1edf t\u00ednh Thu\u1ebf TNDN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#Cac_loi_pho_bien_khi_ke_khai_quyet_toan_thue_TNDN\" >C\u00e1c l\u1ed7i ph\u1ed5 bi\u1ebfn khi k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#Phan_tich_dieu_kien_chi_phi_duoc_tru_Dieu_4_Thong_tu_962015TT-BTC\" >Ph\u00e2n t\u00edch \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb (\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#Quy_dinh_xu_phat_khi_nop_cham_hoac_ke_khai_sai\" >Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t khi n\u1ed9p ch\u1eadm ho\u1eb7c k\u00ea khai sai<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#Cau_hoi_thuong_gap_va_su_khac_biet_giua_cac_loai_thue\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u00e0 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa c\u00e1c lo\u1ea1i thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#Doanh_nghiep_khong_phat_sinh_doanh_thu_co_phai_nop_to_khai_khong\" >Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#Phan_biet_quyet_toan_thue_TNDN_voi_quyet_toan_thue_TNCN\" >Ph\u00e2n bi\u1ec7t quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u1edbi quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#To_khai_quyet_toan_thue_TNDN_va_nhung_thay_doi_moi_nhat_tu_nam_2025_tro_di\" >T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 nh\u1eefng thay \u0111\u1ed5i m\u1edbi nh\u1ea5t (t\u1eeb n\u0103m 2025 tr\u1edf \u0111i)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#Tu_dong_hoa_quy_trinh_quyet_toan_thue_cung_Bizzivn\" >T\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf c\u00f9ng Bizzi.vn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/bizzi.vn\/en\/corporate-income-tax-finalization-declaration-form\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"To_khai_quyet_toan_thue_thu_nhap_doanh_nghiep_va_co_so_phap_ly\"><\/span><strong>T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb <\/span><b>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b><span style=\"font-weight: 400;\">, <\/span><b>s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft<\/b><span style=\"font-weight: 400;\">, \u0111\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh c\u00e1c \u0111i\u1ec1u ch\u1ec9nh theo Lu\u1eadt thu\u1ebf. C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ee7a M\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (M\u1eabu 03\/TNDN v\u00e0 c\u00e1c m\u1eabu li\u00ean quan) \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng trong h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"To_khai_quyet_toan_thue_thu_nhap_doanh_nghiep_la_gi\"><\/span><strong>T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p M\u1eabu 03\/TNDN l\u00e0 b\u00e1o c\u00e1o b\u1eaft bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p cho c\u01a1 quan thu\u1ebf sau khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 thu nh\u1eadp, chi ph\u00ed h\u1ee3p l\u1ec7 v\u00e0 s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m. M\u1eabu hi\u1ec7n h\u00e0nh \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/p>\n<p><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch &amp; vai tr\u00f2 c\u1ee7a m\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p th\u1ef1c t\u1ebf trong c\u1ea3 n\u0103m (ho\u1eb7c s\u1ed1 \u0111\u01b0\u1ee3c ho\u00e0n\/kh\u1ea5u tr\u1eeb n\u1ebfu n\u1ed9p th\u1eeba).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 c\u01a1 quan thu\u1ebf ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang v\u00e0 \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf cu\u1ed1i c\u00f9ng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_mau_to_khai_quyet_toan_thue_thu_nhap_doanh_nghiep_hien_hanh\"><\/span><strong>C\u00e1c m\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c m\u1eabu t\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) ph\u1ed5 bi\u1ebfn hi\u1ec7n nay ngo\u00e0i M\u1eabu 03\/TNDN \u2014 k\u00e8m theo bao qu\u00e1t v\u1ec1 m\u1ee5c \u0111\u00edch \/ tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng m\u1ed7i m\u1eabu:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Mau_to_khai_quyet_toan_thue_thu_nhap_doanh_nghiep_04TNDN_%E2%80%94_%E2%80%9Cphuong_phap_ty_le_tren_doanh_thu%E2%80%9D\"><\/span><strong>M\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 04\/TNDN \u2014 \u201cph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 tr\u00ean doanh thu\u201d<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u00c1p d\u1ee5ng cho<\/b><span style=\"font-weight: 400;\">: Doanh nghi\u1ec7p \/ t\u1ed5 ch\u1ee9c m\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed h\u1ee3p l\u00fd cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u2014 kinh doanh (v\u00ed d\u1ee5: \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p, ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f3 doanh thu nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed) v\u00e0 \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt cho ph\u00e9p t\u00ednh thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ed9i dung ch\u00ednh<\/b><span style=\"font-weight: 400;\">: K\u00ea khai doanh thu theo t\u1eebng lo\u1ea1i (d\u1ecbch v\u1ee5, h\u00e0ng h\u00f3a, ho\u1ea1t \u0111\u1ed9ng kh\u00e1c) c\u00f9ng t\u1ef7 l\u1ec7 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng, sau \u0111\u00f3 t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><a href=\"https:\/\/ketoanthienung.net\/mau-so-04-tndn-to-khai-thue-thu-nhap-doanh-nghiep.htm?utm_source=chatgpt.com\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng<\/b><span style=\"font-weight: 400;\">:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \u2022 Khi doanh nghi\u1ec7p ch\u1ecdn \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp theo doanh thu thay v\u00ec doanh thu \u2013 chi ph\u00ed.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \u2022 Khi doanh nghi\u1ec7p kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c chi ph\u00ed h\u1ee3p l\u00fd \u0111\u1ec3 tr\u1eeb, n\u00ean d\u00f9ng t\u1ef7 l\u1ec7 c\u1ed1 \u0111\u1ecbnh theo doanh thu.<\/span><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat-doanh-nghiep\/bai-viet\/mau-04-tndn-to-khai-thue-tndn-2023-voi-phuong-phap-ty-le-tren-doanh-thu-2910.html?utm_source=chatgpt.com\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u \u00fd th\u1eddi h\u1ea1n \/ khai th\u01b0\u1eddng xuy\u00ean<\/b><span style=\"font-weight: 400;\">: T\u1ea1m n\u1ed9p theo qu\u00fd, khai quy\u1ebft to\u00e1n n\u0103m theo m\u1eabu 04\/TNDN.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999978811\" aria-describedby=\"caption-attachment-999978811\" style=\"width: 910px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999978811 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-mau-04.gif\" alt=\"to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-mau-04\" width=\"910\" height=\"674\" title=\"\"><figcaption id=\"caption-attachment-999978811\" class=\"wp-caption-text\">M\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 04\/TNDN \u2014 \u201cph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 tr\u00ean doanh thu\u201d<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Mau_to_khai_quyet_toan_thue_thu_nhap_doanh_nghiep_05TNDN_%E2%80%94_%E2%80%9Cthu_nhap_tu_chuyen_nhuong_von%E2%80%9D\"><\/span><strong>M\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 05\/TNDN \u2014 \u201cthu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n\u201d<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u00c1p d\u1ee5ng cho<\/b><span style=\"font-weight: 400;\">: T\u1ed5 ch\u1ee9c (c\u00f3 th\u1ec3 l\u00e0 doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n t\u1ed5 ch\u1ee9c) c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n (mua b\u00e1n c\u1ed5 ph\u1ea7n, g\u00f3p v\u1ed1n\u2026)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ed9i dung ch\u00ednh<\/b><span style=\"font-weight: 400;\">: X\u00e1c \u0111\u1ecbnh ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb (n\u1ebfu c\u00f3), thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p sau khi tr\u1eeb mi\u1ec5n, gi\u1ea3m n\u1ebfu \u00e1p d\u1ee5ng hi\u1ec7p \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng<\/b><span style=\"font-weight: 400;\">: Khi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n (v\u00ed d\u1ee5: b\u00e1n c\u1ed5 ph\u1ea7n, chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p).<\/span><a href=\"https:\/\/ketoanthienung.net\/mau-so-05-tndn-to-khai-thue-thu-nhap-doanh-nghiep.htm?utm_source=chatgpt.com\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u00fa \u00fd \u0111\u1eb7c bi\u1ec7t<\/b><span style=\"font-weight: 400;\">: N\u1ebfu t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n t\u1ea1i Vi\u1ec7t Nam, c\u0169ng ph\u1ea3i d\u00f9ng m\u1eabu 05\/TNDN \u0111\u1ec3 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp ph\u00e1t sinh t\u1ea1i VN.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999978814\" aria-describedby=\"caption-attachment-999978814\" style=\"width: 709px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999978814 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-mau-05.jpg\" alt=\"to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-mau-05\" width=\"709\" height=\"487\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-mau-05.jpg 709w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-mau-05-300x206.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-mau-05-18x12.jpg 18w\" sizes=\"(max-width: 709px) 100vw, 709px\" \/><figcaption id=\"caption-attachment-999978814\" class=\"wp-caption-text\">M\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 05\/TNDN \u2014 \u201cthu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n\u201d<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Mau_to_khai_quyet_toan_thue_thu_nhap_doanh_nghiep_06TNDN_%E2%80%94_%E2%80%9Cchuyen_nhuong_von_gan_voi_bat_dong_san_ban_toan_bo_doanh_nghiep%E2%80%9D\"><\/span><b>M\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 06\/TNDN \u2014 \u201cchuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u1eafn v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n \/ b\u00e1n to\u00e0n b\u1ed9 doanh nghi\u1ec7p\u201d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u00c1p d\u1ee5ng cho<\/b><span style=\"font-weight: 400;\">: tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u00f3 <\/span><b>g\u1eafn v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/b><span style=\"font-weight: 400;\">, ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng b\u00e1n to\u00e0n b\u1ed9 doanh nghi\u1ec7p theo h\u00ecnh th\u1ee9c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n m\u00e0 ph\u1ea7n t\u00e0i s\u1ea3n li\u00ean quan c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ed9i dung ch\u00ednh<\/b><span style=\"font-weight: 400;\">: ghi gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chi ph\u00ed li\u00ean quan (n\u1ebfu x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c), ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf, thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng (th\u01b0\u1eddng 20 %) v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1eb7c \u0111i\u1ec3m n\u1ed5i b\u1eadt<\/b><span style=\"font-weight: 400;\">: m\u1eabu n\u00e0y l\u00e0 c\u00e1ch \u201ct\u00e1ch ri\u00eang\u201d cho tr\u01b0\u1eddng h\u1ee3p v\u1ed1n + b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u0111\u1ec3 x\u1eed l\u00fd thu\u1ebf TNDN ri\u00eang \u0111\u1ed1i v\u1edbi giao d\u1ecbch \u0111\u00f3.<\/span><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/mau-06-tndn-to-khai-thue-tndn-ap-dung-doi-voi-hoat-dong-ban-toan-bo-doanh-nghiep-theo-hinh-thuc-chu-74739-208456.html?utm_source=chatgpt.com\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/b><span style=\"font-weight: 400;\">: kh\u00f4ng ph\u1ea3i theo n\u0103m chung (v\u00ec giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u01b0\u1eddng l\u00e0 s\u1ef1 ki\u1ec7n \u0111\u1eb7c bi\u1ec7t).<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999978813\" aria-describedby=\"caption-attachment-999978813\" style=\"width: 754px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999978813 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-mau-06.jpg\" alt=\"to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-mau-06\" width=\"754\" height=\"582\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-mau-06.jpg 754w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-mau-06-300x232.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-mau-06-16x12.jpg 16w\" sizes=\"(max-width: 754px) 100vw, 754px\" \/><figcaption id=\"caption-attachment-999978813\" class=\"wp-caption-text\">M\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 06\/TNDN \u2014 \u201cchuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u1eafn v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n \/ b\u00e1n to\u00e0n b\u1ed9 doanh nghi\u1ec7p\u201d<\/figcaption><\/figure>\n<p style=\"text-align: center;\"><a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-thue-tndn.doc\"><strong>T\u1ea3i m\u1eabu t\u1edd khai\u00a003\/TNDN<\/strong><\/a><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cac_phu_luc_mau_bo_sung_lien_quan_liet_luoc\"><\/span><b>C\u00e1c ph\u1ee5 l\u1ee5c \/ m\u1eabu b\u1ed5 sung li\u00ean quan (li\u1ec7t l\u01b0\u1ee3c)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Trong h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu k\u00e8m theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC (v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c, s\u1eeda \u0111\u1ed5i b\u1ed5 sung), ngo\u00e0i c\u00e1c m\u1eabu ch\u00ednh nh\u01b0 03, 04, 05, 06 c\u00f2n c\u00f3 c\u00e1c <\/span><b>ph\u1ee5 l\u1ee5c \/ bi\u1ec3u m\u1eabu h\u1ed7 tr\u1ee3<\/b><span style=\"font-weight: 400;\"> nh\u01b0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1eabu 02\/TNDN<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1eabu 03-2\/TNDN (ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1eabu 03-5\/TNDN (ph\u1ee5 l\u1ee5c thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n)<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">M\u1eabu 03-6\/TNDN (b\u00e1o c\u00e1o tr\u00edch l\u1eadp, s\u1eed d\u1ee5ng qu\u1ef9 khoa h\u1ecdc &amp; c\u00f4ng ngh\u1ec7)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1eabu 03-8 v\u00e0 03-8A\/B\/C (b\u1ea3ng ph\u00e2n b\u1ed5 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p gi\u1eefa c\u00e1c c\u01a1 s\u1edf)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1eabu 03-3A \/ 03-3B \/ 03-3C \/ 03-3D (ph\u1ee5 l\u1ee5c \u01b0u \u0111\u00e3i thu\u1ebf TNDN)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2026 v\u00e0 c\u00e1c bi\u1ec3u m\u1eabu kh\u00e1c \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea trong danh m\u1ee5c bi\u1ec3u m\u1eabu k\u00e8m ph\u1ee5 l\u1ee5c c\u1ee7a Th\u00f4ng t\u01b0 80\/2021.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nh\u1eefng ph\u1ee5 l\u1ee5c n\u00e0y gi\u00fap khai chi ti\u1ebft th\u00eam c\u00e1c th\u00e0nh ph\u1ea7n nh\u01b0 l\u1ed7 chuy\u1ec3n k\u1ef3, \u01b0u \u0111\u00e3i thu\u1ebf, ph\u00e2n b\u1ed5 gi\u1eefa nhi\u1ec1u c\u01a1 s\u1edf, thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, v.v.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_phap_ly_va_cap_nhat_moi_nhat_ve_to_khai_quyet_toan_thue_thu_nhap_doanh_nghiep_den_nam_2025\"><\/span><strong>Quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t v\u1ec1 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (\u0111\u1ebfn n\u0103m 2025)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt ch\u00ednh th\u1ee9c hi\u1ec7n l\u00e0 c\u01a1 s\u1edf ho\u1eb7c c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn m\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), g\u1ed3m lu\u1eadt, ngh\u1ecb \u0111\u1ecbnh v\u00e0 th\u00f4ng t\u01b0, trong \u0111\u00f3 c\u00f3 nh\u1eefng v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i \/ b\u1ed5 sung m\u1edbi nh\u1ea5t \u0111\u1ebfn n\u0103m 2025:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Luat_luat_sua_doi_bo_sung\"><\/span><strong>Lu\u1eadt \/ lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li><strong>Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2008<\/strong> (s\u1ed1 14\/2008\/QH12) &#8211; \u0111\u00e2y l\u00e0 Lu\u1eadt TNDN \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb 01\/01\/2009. Lu\u1eadt n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nhi\u1ec1u l\u1ea7n (v\u00ed d\u1ee5 qua Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2013). V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t hi\u1ec7n h\u00e0nh l\u00e0 V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 01\/VBHN-VPQH 2023 Lu\u1eadt Thu\u1ebf TNDN.<\/li>\n<li><strong>Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025<\/strong> (s\u1ed1 67\/2025\/QH15) &#8211; Lu\u1eadt s\u1eeda \u0111\u1ed5i, thay th\u1ebf m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/10\/2025. Lu\u1eadt n\u00e0y \u0111\u01b0a ra c\u00e1c \u0111i\u1ec3m m\u1edbi v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf, \u01b0u \u0111\u00e3i thu\u1ebf, thu\u1ebf su\u1ea5t v\u00e0 kh\u00f4ng cho ph\u00e9p b\u00f9 tr\u1eeb l\u1ed7\/l\u00e3i gi\u1eefa c\u00e1c lo\u1ea1i thu nh\u1eadp trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Nghi_dinh_huong_dan\"><\/span><strong>Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP &#8211; quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n<li>Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u0169ng b\u00e3i b\u1ecf c\u00e1c ngh\u1ecb \u0111\u1ecbnh c\u0169 nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 124\/2008, Ngh\u1ecb \u0111\u1ecbnh 122\/2011. C\u00f3 s\u1eeda \u0111\u1ed5i b\u1ed5 sung, v\u00ed d\u1ee5 Ngh\u1ecb \u0111\u1ecbnh 57\/2021\/N\u0110-CP b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf TNDN.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Thong_tu_huong_dan_sua_doi_bo_sung_moi\"><\/span><strong>Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn &amp; s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1edbi<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Th\u00f4ng t\u01b0 80\/2021\/TT-BTC &#8211; h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP. M\u1eabu 03\/TNDN v\u00e0 c\u00e1c bi\u1ec3u m\u1eabu ph\u1ee5 l\u1ee5c khai quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. Hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2022.<\/li>\n<li>Th\u00f4ng t\u01b0 80\/2021 c\u0169ng \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 40\/2025\/TT-BTC (t\u1eeb 01\/07\/2025) v\u1ec1 ph\u00e2n \u0111\u1ecbnh th\u1ea9m quy\u1ec1n qu\u1ea3n l\u00fd thu\u1ebf gi\u1eefa c\u00e1c c\u1ea5p \u0111\u1ecba ph\u01b0\u01a1ng.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_va_thoi_han_nop_quyet_toan_thue_TNDN\"><\/span><strong>H\u1ed3 s\u01a1 v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 ph\u1ea3i n\u1ed9p v\u00e0 c\u00e1c m\u1ed1c th\u1eddi gian quan tr\u1ecdng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_quyet_toan_thue_TNDN_bao_gom_nhung_gi\"><\/span><b>H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN bao g\u1ed3m nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ea7y \u0111\u1ee7 th\u01b0\u1eddng bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN M\u1eabu s\u1ed1 03\/TNDN<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b><a href=\"https:\/\/bizzi.vn\/cac-loai-bao-cao-tai-chinh-huong-dan-toan-dien-ve-muc-dich-vai-tro-va-giai-phap-cong-nghe\/\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a> n\u0103m<\/b><span style=\"font-weight: 400;\">, g\u1ed3m:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">B01-DN: B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">B02-DN: B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">B03-DN: B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">B09-DN: Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo t\u1edd khai<\/b><span style=\"font-weight: 400;\"> (t\u00f9y t\u00ecnh hu\u1ed1ng):<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c 03-1A\/TNDN: K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c 03-2A\/TNDN: Chuy\u1ec3n l\u1ed7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c kh\u00e1c (n\u1ebfu c\u00f3: \u01b0u \u0111\u00e3i thu\u1ebf, tr\u00edch l\u1eadp qu\u1ef9\u2026).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_nop_to_khai_va_cac_truong_hop_dac_biet\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai chung: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh (th\u01b0\u1eddng r\u01a1i v\u00e0o ng\u00e0y 31\/3 n\u0103m sau).<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n: H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u00f9ng v\u1edbi h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, t\u1ee9c l\u00e0 tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ra th\u00f4ng b\u00e1o \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp: H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n ph\u1ea3i n\u1ed9p trong v\u00f2ng 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Vi_sao_co_su_khac_biet_ve_thoi_han\"><\/span><strong>V\u00ec sao c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 th\u1eddi h\u1ea1n?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>B\u1edfi l\u1ebd, trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n hay t\u00e1i c\u1ea5u tr\u00fac (chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp), doanh nghi\u1ec7p ch\u1ea5m d\u1ee9t ho\u1eb7c thay \u0111\u1ed5i ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn thu\u1ebf TNDN. Do \u0111\u00f3, ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh m\u1ed1c th\u1eddi h\u1ea1n s\u1edbm h\u01a1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u01a1 quan thu\u1ebf k\u1ecbp th\u1eddi ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd ngh\u0129a v\u1ee5 thu\u1ebf tr\u01b0\u1edbc khi doanh nghi\u1ec7p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c thay \u0111\u1ed5i ph\u00e1p nh\u00e2n.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_lap_to_khai_quyet_toan_TNDN_Mau_03TNDN_tren_HTKK_chi_tiet\"><\/span>H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n TNDN M\u1eabu 03\/TNDN tr\u00ean HTKK chi ti\u1ebft<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (M\u1eabu 03\/TNDN) tr\u00ean ph\u1ea7n m\u1ec1m HTKK \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 thao t\u00e1c th\u00e0nh th\u1ea1o tr\u00ean ph\u1ea7n m\u1ec1m m\u00e0 c\u00f2n ph\u1ea3i chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c.<\/span><\/p>\n<p><b>C\u00e1ch l\u1eadp T\u1edd khai M\u1eabu 03\/TNDN tr\u00ean ph\u1ea7n m\u1ec1m HTKK<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (M\u1eabu 03\/TNDN) tr\u00ean ph\u1ea7n m\u1ec1m HTKK \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 thao t\u00e1c th\u00e0nh th\u1ea1o tr\u00ean ph\u1ea7n m\u1ec1m m\u00e0 c\u00f2n ph\u1ea3i chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_buoc_chuan_bi_du_lieu_dau_vao\"><\/span><b>C\u00e1c b\u01b0\u1edbc chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi m\u1edf ph\u1ea7n m\u1ec1m HTKK, k\u1ebf to\u00e1n c\u1ea7n chu\u1ea9n b\u1ecb s\u1eb5n s\u1ed1 li\u1ec7u t\u1eeb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 s\u1ed5 k\u1ebf to\u00e1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n: \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (M\u1eabu B02-DN): \u0111\u1ec3 l\u1ea5y d\u1eef li\u1ec7u l\u1ee3i nhu\u1eadn, doanh thu, chi ph\u00ed.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">S\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n (chi ph\u00ed, doanh thu, thu\u1ebf TNDN t\u1ea1m n\u1ed9p).<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m quan tr\u1ecdng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/TT-BTC s\u1ebd c\u00f3 k\u1ebft c\u1ea5u b\u00e1o c\u00e1o chi ti\u1ebft h\u01a1n so v\u1edbi Th\u00f4ng t\u01b0 133\/2016\/TT-BTC d\u00e0nh cho SME. K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd khi \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u \u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch khi nh\u1eadp v\u00e0o HTKK.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_3_buoc_lap_to_khai_tren_HTKK\"><\/span><b>Quy tr\u00ecnh 3 b\u01b0\u1edbc l\u1eadp t\u1edd khai tr\u00ean HTKK<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>B\u01b0\u1edbc 1: Ch\u1ecdn m\u1eabu t\u1edd khai v\u00e0 k\u1ef3 t\u00ednh thu\u1ebf<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1edf ph\u1ea7n m\u1ec1m HTKK, ch\u1ecdn m\u1ee5c \u201cThu\u1ebf TNDN\u201d \u2192 \u201cT\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (M\u1eabu 03\/TNDN)\u201d.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999978819\" aria-describedby=\"caption-attachment-999978819\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-999978819 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-1.jpg\" alt=\"to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep 1\" width=\"600\" height=\"477\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-1.jpg 600w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-1-300x239.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-1-15x12.jpg 15w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-999978819\" class=\"wp-caption-text\">Ch\u1ecdn \u201cT\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (M\u1eabu 03\/TNDN)\u201d.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf (theo n\u0103m).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn <\/span><b>Ph\u1ee5 l\u1ee5c 03-1A\/TNDN<\/b><span style=\"font-weight: 400;\"> (b\u1eaft bu\u1ed9c), c\u00f3 th\u1ec3 k\u00e8m theo 03-2A\/TNDN (chuy\u1ec3n l\u1ed7) ho\u1eb7c c\u00e1c ph\u1ee5 l\u1ee5c kh\u00e1c n\u1ebfu c\u1ea7n.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999978818\" aria-describedby=\"caption-attachment-999978818\" style=\"width: 300px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-999978818 size-medium\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-2-300x283.png\" alt=\"to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep 1\" width=\"300\" height=\"283\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-2-300x283.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-2-13x12.png 13w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-2.png 391w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><figcaption id=\"caption-attachment-999978818\" class=\"wp-caption-text\">Ch\u1ecdn K\u1ef3 t\u00ednh thu\u1ebf v\u00e0 m\u1ee5c Ph\u1ee5 l\u1ee5c 03-1A\/TNDN<\/figcaption><\/figure>\n<p><b>B\u01b0\u1edbc 2: Ho\u00e0n thi\u1ec7n Ph\u1ee5 l\u1ee5c 03-1A\/TNDN<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1n s\u1ed1 li\u1ec7u t\u1eeb B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0o b\u1ea3ng KQKD.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng li\u00ean k\u1ebft s\u1ed1 li\u1ec7u v\u1edbi t\u1edd khai ch\u00ednh.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999978820\" aria-describedby=\"caption-attachment-999978820\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-999978820 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-3.jpeg\" alt=\"to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep 3\" width=\"600\" height=\"498\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-3.jpeg 600w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-3-300x249.jpeg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-3-14x12.jpeg 14w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-999978820\" class=\"wp-caption-text\">Ho\u00e0n thi\u1ec7n Ph\u1ee5 l\u1ee5c t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 03-1A\/TNDN<\/figcaption><\/figure>\n<p><b>B\u01b0\u1edbc 3: \u0110i\u1ec1n c\u00e1c ch\u1ec9 ti\u00eau ch\u00ednh tr\u00ean t\u1edd khai 03\/TNDN<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sau khi ho\u00e0n th\u00e0nh ph\u1ee5 l\u1ee5c, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p l\u00ean t\u1edd khai ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra, b\u1ed5 sung v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c ch\u1ec9 ti\u00eau \u0111\u1eb7c th\u00f9.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999978821\" aria-describedby=\"caption-attachment-999978821\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-999978821\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-4.jpg\" alt=\"to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep \" width=\"1200\" height=\"1696\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-4.jpg 1654w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-4-212x300.jpg 212w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-4-724x1024.jpg 724w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-4-768x1086.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-4-1087x1536.jpg 1087w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-4-1449x2048.jpg 1449w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/10\/to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-4-8x12.jpg 8w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999978821\" class=\"wp-caption-text\">\u0110i\u1ec1n c\u00e1c ch\u1ec9 ti\u00eau ch\u00ednh tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u00eap 03\/TNDN<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Cac_chi_tieu_quan_trong_can_luu_y_khi_lap_to_khai_quyet_toan_thue_thu_nhap_doanh_nghiep\"><\/span><b>C\u00e1c ch\u1ec9 ti\u00eau quan tr\u1ecdng c\u1ea7n l\u01b0u \u00fd khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u ch\u1ec9nh t\u0103ng t\u1ed5ng l\u1ee3i nhu\u1eadn ([B1])<\/b><span style=\"font-weight: 400;\">:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> Bao g\u1ed3m <a href=\"https:\/\/bizzi.vn\/cac-loai-chi-phi-doanh-nghiep-phan-loai-chi-tiet-va-cach-quan-ly-hieu-qua\/\">c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf<\/a> (chi ph\u00ed v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c, chi ph\u00ed kh\u00f4ng h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb, kh\u1ea5u hao TSC\u0110 kh\u00f4ng h\u1ee3p l\u1ec7\u2026). \u0110\u00e2y l\u00e0 b\u01b0\u1edbc th\u01b0\u1eddng sai s\u00f3t n\u1ebfu kh\u00f4ng r\u00e0 so\u00e1t k\u1ef9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chuy\u1ec3n l\u1ed7 ([C3])<\/b><span style=\"font-weight: 400;\">:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> S\u1eed d\u1ee5ng <\/span><b>Ph\u1ee5 l\u1ee5c 03-2A\/TNDN<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 k\u00ea khai s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc. L\u01b0u \u00fd nguy\u00ean t\u1eafc: l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n li\u00ean t\u1ee5c t\u1ed1i \u0111a 5 n\u0103m, v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 s\u1ed1 l\u00e3i ph\u00e1t sinh c\u1ee7a t\u1eebng n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u00eanh l\u1ec7ch t\u1ea1m n\u1ed9p v\u00e0 ph\u1ea3i n\u1ed9p ([I])<\/b><span style=\"font-weight: 400;\">:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \u0110\u00e2y l\u00e0 ch\u1ec9 ti\u00eau quy\u1ebft \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf TNDN c\u00f2n ph\u1ea3i n\u1ed9p th\u00eam hay \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p n\u1ebfu doanh nghi\u1ec7p n\u1ed9p thi\u1ebfu.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1eadp T\u1edd khai M\u1eabu 03\/TNDN kh\u00f4ng ch\u1ec9 l\u00e0 thao t\u00e1c tr\u00ean HTKK m\u00e0 c\u00f2n l\u00e0 qu\u00e1 tr\u00ecnh \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 s\u1ed5 s\u00e1ch. K\u1ebf to\u00e1n c\u1ea7n n\u1eafm r\u00f5 ngu\u1ed3n s\u1ed1 li\u1ec7u, quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 200\/133 v\u00e0 \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd c\u00e1c ch\u1ec9 ti\u00eau \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 tr\u00e1nh sai s\u00f3t.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_chuyen_sau_Loi_ke_khai_xu_phat_va_co_so_tinh_Thue_TNDN\"><\/span>Ph\u00e2n t\u00edch chuy\u00ean s\u00e2u: L\u1ed7i k\u00ea khai, x\u1eed ph\u1ea1t v\u00e0 c\u01a1 s\u1edf t\u00ednh Thu\u1ebf TNDN<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 c\u00e1c l\u1ed7i ph\u1ed5 bi\u1ebfn th\u01b0\u1eddng g\u1eb7p, \u0111\u1ed3ng th\u1eddi hi\u1ec3u r\u00f5 ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t n\u1ebfu n\u1ed9p ch\u1eadm ho\u1eb7c k\u00ea khai sai.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_loi_pho_bien_khi_ke_khai_quyet_toan_thue_TNDN\"><\/span><b>C\u00e1c l\u1ed7i ph\u1ed5 bi\u1ebfn khi k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thi\u1ebfu ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 (03-2A\/TNDN)<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p qu\u00ean ho\u1eb7c k\u00ea khai kh\u00f4ng ch\u00ednh x\u00e1c ph\u1ee5 l\u1ee5c n\u00e0y, d\u1eabn \u0111\u1ebfn m\u1ea5t quy\u1ec1n chuy\u1ec3n l\u1ed7 sang c\u00e1c n\u0103m sau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><i><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p<\/span><\/i><span style=\"font-weight: 400;\">: R\u00e0 so\u00e1t k\u1ef9 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u l\u1ed7 l\u0169y k\u1ebf v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf tr\u01b0\u1edbc \u0111\u00e2y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o k\u00ea khai \u0111\u00fang.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00ea khai sai c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/b>\n<ul>\n<li aria-level=\"1\">M\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed kh\u00f4ng h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh (kh\u00f4ng h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb, v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c, chi li\u00ean quan c\u00e1 nh\u00e2n\u2026) v\u1eabn b\u1ecb \u0111\u01b0a v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. \u0110i\u1ec1u n\u00e0y th\u01b0\u1eddng xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u v\u00e0o kh\u00f4ng ch\u1eb7t ch\u1ebd, d\u1eabn \u0111\u1ebfn thi\u1ebfu ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN, doanh nghi\u1ec7p c\u1ea7n t\u1ed1i \u01b0u quy tr\u00ecnh x\u1eed l\u00fd v\u00e0 \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ngay t\u1eeb g\u1ed1c.<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u t\u1ea1m n\u1ed9p trong n\u0103m<\/b><b><br \/>\n<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng so s\u00e1nh gi\u1eefa s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd v\u00e0 s\u1ed1 ph\u1ea3i n\u1ed9p khi quy\u1ebft to\u00e1n, d\u1ec5 d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng thi\u1ebfu n\u1ed9p ho\u1eb7c n\u1ed9p th\u1eeba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><i><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p<\/span><\/i><span style=\"font-weight: 400;\">: L\u1eadp b\u1ea3ng \u0111\u1ed1i chi\u1ebfu chi ti\u1ebft gi\u1eefa t\u1edd khai t\u1ea1m t\u00ednh v\u00e0 quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m, \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Sai s\u00f3t trong <a href=\"https:\/\/bizzi.vn\/bao-cao-tai-chinh-la-gi\/\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a> \u0111\u00ednh k\u00e8m<\/b><b><br \/>\n<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u gi\u1eefa t\u1edd khai thu\u1ebf v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng kh\u1edbp, g\u00e2y nghi ng\u1edd v\u00e0 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn thanh tra thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><i><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p<\/span><\/i><span style=\"font-weight: 400;\">: Ki\u1ec3m tra c\u00e2n \u0111\u1ed1i gi\u1eefa BCTC v\u00e0 t\u1edd khai thu\u1ebf, \u0111\u1eb7c bi\u1ec7t \u1edf c\u00e1c ch\u1ec9 ti\u00eau doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_dieu_kien_chi_phi_duoc_tru_Dieu_4_Thong_tu_962015TT-BTC\"><\/span>Ph\u00e2n t\u00edch \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb (\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u1ec3 tr\u00e1nh b\u1ecb lo\u1ea1i chi ph\u00ed t\u1ea1i ch\u1ec9 ti\u00eau [B4] tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o 3 \u0111i\u1ec1u ki\u1ec7n c\u1ed1t l\u00f5i sau:<\/p>\n<ol>\n<li>Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li>Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 <a href=\"https:\/\/bizzi.vn\/hoa-don-dien-tu-tt78\/\">h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p<\/a> theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<li>Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (\u0111\u00e3 bao g\u1ed3m VAT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_xu_phat_khi_nop_cham_hoac_ke_khai_sai\"><\/span><b>Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t khi n\u1ed9p ch\u1eadm ho\u1eb7c k\u00ea khai sai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo <\/span><b>Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/b><span style=\"font-weight: 400;\">, c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN ch\u1eadm<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ch\u1eadm t\u1eeb 1\u20135 ng\u00e0y: C\u1ea3nh c\u00e1o (n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ch\u1eadm t\u1eeb 6\u201330 ng\u00e0y: Ph\u1ea1t t\u1eeb 2 \u2013 5 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ch\u1eadm t\u1eeb 31\u201360 ng\u00e0y: Ph\u1ea1t t\u1eeb 5 \u2013 8 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ch\u1eadm tr\u00ean 90 ng\u00e0y: Ph\u1ea1t t\u1eeb 8 \u2013 15 tri\u1ec7u \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf (0,03%\/ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p).<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00ea khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n\/gi\u1ea3m\/ho\u00e0n<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ph\u1ea1t 20% s\u1ed1 thu\u1ebf thi\u1ebfu, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c gi\u1ea3m cao h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khai sai nh\u01b0ng kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ph\u1ea1t t\u1eeb 500.000 \u2013 8.000.000 \u0111\u1ed3ng, t\u00f9y m\u1ee9c \u0111\u1ed9 sai ph\u1ea1m.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_va_su_khac_biet_giua_cac_loai_thue\"><\/span><strong>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u00e0 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa c\u00e1c lo\u1ea1i thu\u1ebf<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN kh\u00f4ng ch\u1ec9 \u0111\u00f2i h\u1ecfi n\u1eafm v\u1eefng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n c\u1ea7n kinh nghi\u1ec7m th\u1ef1c t\u1ebf \u0111\u1ec3 tr\u00e1nh nh\u1eefng l\u1ed7i nh\u1ecf nh\u01b0ng d\u1ec5 g\u00e2y thi\u1ec7t h\u1ea1i. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p v\u00e0 gi\u1ea3i \u0111\u00e1p gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_khong_phat_sinh_doanh_thu_co_phai_nop_to_khai_khong\"><\/span><b>Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>C\u00f3.<\/b><span style=\"font-weight: 400;\"> Theo quy \u0111\u1ecbnh, t\u1ea5t c\u1ea3 doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng (ch\u01b0a gi\u1ea3i th\u1ec3 ho\u1eb7c ch\u01b0a ng\u1eebng ho\u1ea1t \u0111\u1ed9ng theo th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf) \u0111\u1ec1u ph\u1ea3i n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, k\u1ec3 c\u1ea3 khi kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed ho\u1eb7c l\u1ee3i nhu\u1eadn.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u00fd do<\/b><span style=\"font-weight: 400;\">: Ngh\u0129a v\u1ee5 k\u00ea khai nh\u1eb1m \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch, gi\u00fap c\u01a1 quan thu\u1ebf theo d\u00f5i t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n<\/b><span style=\"font-weight: 400;\">: Doanh nghi\u1ec7p \u0111\u00e3 ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 ho\u1eb7c ng\u1eebng ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf x\u00e1c nh\u1eadn th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai t\u1eeb th\u1eddi \u0111i\u1ec3m ch\u1ea5m d\u1ee9t ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Phan_biet_quyet_toan_thue_TNDN_voi_quyet_toan_thue_TNCN\"><\/span><b>Ph\u00e2n bi\u1ec7t quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u1edbi quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/b><span style=\"font-weight: 400;\">:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng: Doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ed9i dung: T\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh trong n\u0103m, x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, chi ph\u00ed h\u1ee3p l\u1ec7, s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m, chuy\u1ec3n l\u1ed7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">T\u00ednh ch\u1ea5t: Doanh nghi\u1ec7p l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ef1c ti\u1ebfp k\u00ea khai v\u00e0 n\u1ed9p.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng: C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ed9i dung: X\u00e1c \u0111\u1ecbnh t\u1ed5ng thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c trong n\u0103m, t\u00ednh s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m kh\u1ea5u tr\u1eeb, s\u1ed1 ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c ho\u00e0n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">T\u00ednh ch\u1ea5t: Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p quy\u1ebft to\u00e1n ho\u1eb7c t\u1ef1 th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m kh\u00e1c bi\u1ec7t c\u1ed1t l\u00f5i: TNDN ph\u1ea3n \u00e1nh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p tr\u00ean l\u1ee3i nhu\u1eadn, trong khi TNCN ph\u1ea3n \u00e1nh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n tr\u00ean thu nh\u1eadp.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"To_khai_quyet_toan_thue_TNDN_va_nhung_thay_doi_moi_nhat_tu_nam_2025_tro_di\"><\/span><b>T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 nh\u1eefng thay \u0111\u1ed5i m\u1edbi nh\u1ea5t (t\u1eeb n\u0103m 2025 tr\u1edf \u0111i)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt, doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c quy \u0111\u1ecbnh m\u1edbi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u0103m 2025<\/b><span style=\"font-weight: 400;\">: B\u1ed9 T\u00e0i ch\u00ednh d\u1ef1 ki\u1ebfn s\u1ebd b\u1ed5 sung m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau trong m\u1eabu t\u1edd khai 03\/TNDN li\u00ean quan \u0111\u1ebfn k\u00ea khai chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u1eadp nh\u1eadt li\u00ean t\u1ee5c<\/b><span style=\"font-weight: 400;\">: Doanh nghi\u1ec7p n\u00ean th\u01b0\u1eddng xuy\u00ean theo d\u00f5i c\u00e1c Th\u00f4ng t\u01b0 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh m\u1edbi \u0111\u1ec3 n\u1eafm r\u00f5 thay \u0111\u1ed5i v\u1ec1:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">M\u1eabu bi\u1ec3u t\u1edd khai v\u00e0 ph\u1ee5 l\u1ee5c k\u00e8m theo.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 c\u00e1ch x\u1eed ph\u1ea1t vi ph\u1ea1m.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u1ea7n x\u00e2y d\u1ef1ng m\u1ed9t \u201cb\u1ea3n c\u1eadp nh\u1eadt n\u1ed9i b\u1ed9\u201d trong ph\u00f2ng k\u1ebf to\u00e1n \u0111\u1ec3 k\u1ecbp th\u1eddi \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh k\u00ea khai theo c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt m\u1edbi, gi\u1ea3m r\u1ee7i ro khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tu_dong_hoa_quy_trinh_quyet_toan_thue_cung_Bizzivn\"><\/span><b>T\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf c\u00f9ng <\/b><a href=\"http:\/\/bizzi.vn\"><b>Bizzi.vn<\/b><\/a><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 giai \u0111o\u1ea1n \u201cn\u1eb7ng\u201d nh\u1ea5t trong n\u0103m c\u1ee7a ph\u00f2ng k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh. N\u1ebfu quy tr\u00ecnh v\u1eabn l\u00e0m th\u1ee7 c\u00f4ng, doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p ph\u1ea3i:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Sai s\u00f3t s\u1ed1 li\u1ec7u:<\/b><span style=\"font-weight: 400;\"> Nh\u1eadp li\u1ec7u b\u1eb1ng tay t\u1eeb h\u00f3a \u0111\u01a1n gi\u1ea5y ho\u1eb7c file Excel d\u1ec5 nh\u1ea7m l\u1eabn, d\u1eabn \u0111\u1ebfn b\u00e1o c\u00e1o kh\u00f4ng ch\u00ednh x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ed1n th\u1eddi gian v\u00e0 nh\u00e2n s\u1ef1:<\/b><span style=\"font-weight: 400;\"> K\u1ebf to\u00e1n ph\u1ea3i r\u00e0 so\u00e1t h\u00e0ng ngh\u00ecn ch\u1ee9ng t\u1eeb, chi ph\u00ed nh\u00e2n c\u00f4ng t\u0103ng cao trong m\u00f9a quy\u1ebft to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro ph\u00e1p l\u00fd:<\/b><span style=\"font-weight: 400;\"> Ch\u1eadm h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 ho\u1eb7c k\u00ea khai sai c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t v\u00e0 truy thu, \u1ea3nh h\u01b0\u1edfng uy t\u00edn doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Khi \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng h\u00f3a, doanh nghi\u1ec7p c\u00f3 th\u1ec3 gi\u1ea3m thi\u1ec3u c\u00e1c l\u1ed7i n\u00e0y, \u0111\u1ed3ng th\u1eddi t\u1eadp trung ngu\u1ed3n l\u1ef1c cho ph\u00e2n t\u00edch v\u00e0 ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi.vn mang \u0111\u1ebfn n\u1ec1n t\u1ea3ng <\/span><b>t\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh x\u1eed l\u00fd ch\u1ee9ng t\u1eeb \u2013 quy\u1ebft to\u00e1n thu\u1ebf<\/b><span style=\"font-weight: 400;\">, gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 gi\u1ea3m r\u1ee7i ro:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ef1 \u0111\u1ed9ng l\u1ea5y d\u1eef li\u1ec7u t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng c\u1ea7n nh\u1eadp tay. H\u1ec7 th\u1ed1ng Bizzi t\u1ef1 \u0111\u1ed9ng thu th\u1eadp, \u0111\u1ecdc d\u1eef li\u1ec7u t\u1eeb nhi\u1ec1u nh\u00e0 cung c\u1ea5p H\u0110\u0110T, gi\u1ea3m \u0111\u1ebfn 80% kh\u1ed1i l\u01b0\u1ee3ng nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><em><span style=\"font-weight: 400;\"> \u2192 T\u00ecm hi\u1ec3u th\u00eam v\u1ec1 gi\u1ea3i ph\u00e1p <a href=\"https:\/\/bizzi.vn\/hoa-don-dien-tu\/\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a> c\u1ee7a Bizzi<\/span><\/em><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ef1 \u0111\u1ed9ng h\u00f3a \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb \u2013 s\u1ed1 li\u1ec7u<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> Bizzi t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu gi\u1eefa h\u00f3a \u0111\u01a1n, phi\u1ebfu chi, b\u1ea3ng k\u00ea ng\u00e2n h\u00e0ng v\u00e0 s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 ph\u00e1t hi\u1ec7n sai l\u1ec7ch ngay l\u1eadp t\u1ee9c.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><em><span style=\"font-weight: 400;\"> \u2192 Xem chi ti\u1ebft t\u00ednh n\u0103ng <a href=\"https:\/\/bizzi.vn\/xu-ly-hoa-don\/\">\u0110\u1ed1i chi\u1ebfu t\u1ef1 \u0111\u1ed9ng<\/a><\/span><\/em><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00edch h\u1ee3p li\u1ec1n m\u1ea1ch v\u1edbi h\u1ec7 th\u1ed1ng ERP (SAP, Oracle, Odoo&#8230;)<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> D\u1eef li\u1ec7u t\u1eeb Bizzi \u0111\u1ed3ng b\u1ed9 tr\u1ef1c ti\u1ebfp l\u00ean h\u1ec7 th\u1ed1ng ERP, gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a, \u0111\u1ed3ng b\u1ed9 t\u1ee9c th\u1eddi.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><em><span style=\"font-weight: 400;\"> \u2192 Kh\u00e1m ph\u00e1 gi\u1ea3i ph\u00e1p <a href=\"https:\/\/bizzi.vn\/tich-hop-erp\/\">T\u00edch h\u1ee3p ERP<\/a> c\u1ee7a Bizzi<\/span><\/em><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c \u1ee9ng d\u1ee5ng Bizzi kh\u00f4ng ch\u1ec9 gi\u00fap <\/span><b>gi\u1ea3m 50\u201370% th\u1eddi gian chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n<\/b><span style=\"font-weight: 400;\"> m\u00e0 c\u00f2n t\u1ea1o ra m\u1ed9t quy tr\u00ecnh minh b\u1ea1ch, d\u1ec5 ki\u1ec3m so\u00e1t v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u00fang h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019.<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>Ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 chi ph\u00ed<\/b>\n<ul>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00fat ng\u1eafn th\u1eddi gian l\u1eadp b\u00e1o c\u00e1o nh\u1edd t\u00ednh n\u0103ng t\u1ed5ng h\u1ee3p v\u00e0 ph\u00e2n lo\u1ea1i chi ph\u00ed theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n ch\u1ec9 trong v\u00e0i ph\u00fat.<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c m\u00f9a quy\u1ebft to\u00e1n, gi\u1ea3m chi ph\u00ed thu\u00ea ngo\u00e0i d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n.<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Cho ph\u00e9p k\u1ebf to\u00e1n t\u1eadp trung v\u00e0o ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u thay v\u00ec thao t\u00e1c th\u1ee7 c\u00f4ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>T\u1ed1i \u01b0u quy tr\u00ecnh qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bizzi t\u00edch h\u1ee3p tr\u1ef1c ti\u1ebfp v\u1edbi <a href=\"https:\/\/bizzi.vn\/erp-la-gi-phan-mem-erp-mang-lai-loi-ich-gi-cho-doanh-nghiep\/\">ERP<\/a> (SAP, Oracle, Misa, Fast\u2026), gi\u00fap d\u1eef li\u1ec7u lu\u00e2n chuy\u1ec3n li\u1ec1n m\u1ea1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ec3 d\u1ec5 d\u00e0ng truy xu\u1ea5t khi b\u1ecb thanh\/ki\u1ec3m tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Gia t\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng cung c\u1ea5p log theo d\u00f5i t\u1eebng b\u01b0\u1edbc x\u1eed l\u00fd, ai nh\u1eadp d\u1eef li\u1ec7u, ai ph\u00ea duy\u1ec7t, gi\u1ea3m r\u1ee7i ro gian l\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ec5 d\u00e0ng tr\u00ecnh b\u00e0y v\u1edbi ban l\u00e3nh \u0111\u1ea1o v\u00e0 \u0111\u1ed1i t\u00e1c, t\u0103ng t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<figure id=\"attachment_999977061\" aria-describedby=\"caption-attachment-999977061\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-999977061\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/07\/hoa-don-gia-tri-gia-tang-1.jpg\" alt=\"to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep\" width=\"1200\" height=\"675\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/07\/hoa-don-gia-tri-gia-tang-1.jpg 1920w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/07\/hoa-don-gia-tri-gia-tang-1-300x169.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/07\/hoa-don-gia-tri-gia-tang-1-1024x576.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/07\/hoa-don-gia-tri-gia-tang-1-768x432.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/07\/hoa-don-gia-tri-gia-tang-1-1536x864.jpg 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/07\/hoa-don-gia-tri-gia-tang-1-18x10.jpg 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999977061\" class=\"wp-caption-text\">Bizzi.vn mang \u0111\u1ebfn n\u1ec1n t\u1ea3ng t\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh x\u1eed l\u00fd ch\u1ee9ng t\u1eeb \u2013 quy\u1ebft to\u00e1n thu\u1ebf gi\u1ea3m r\u1ee7i ro<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 th\u00f4ng tin c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t v\u1ec1 m\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. C\u1ea7n tr\u00e1nh sai s\u00f3t khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00ec \u0111\u00e2y l\u00e0 t\u00e0i li\u1ec7u ph\u00e1p l\u00fd quan tr\u1ecdng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 uy t\u00edn c\u1ee7a doanh nghi\u1ec7p. <\/span><b>Tr\u1ea3i nghi\u1ec7m Bizzi mi\u1ec5n ph\u00ed<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 th\u1ea5y ngay c\u00e1ch doanh nghi\u1ec7p c\u1ee7a b\u1ea1n c\u00f3 th\u1ec3 gi\u1ea3m 70% th\u1eddi gian l\u00e0m quy\u1ebft to\u00e1n v\u00e0 h\u1ea1n ch\u1ebf sai s\u00f3t ch\u1ec9 b\u1eb1ng v\u00e0i c\u00fa click.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd nh\u1eadn t\u01b0 v\u1ea5n gi\u1ea3i ph\u00e1p d\u00e0nh ri\u00eang cho doanh nghi\u1ec7p c\u1ee7a b\u1ea1n t\u1ea1i \u0111\u00e2y: <\/span><a href=\"https:\/\/bizzi.vn\/dat-lich-demo\/\"><span style=\"font-weight: 400;\">https:\/\/bizzi.vn\/dat-lich-demo\/<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Corporate Income Tax Return Form (Form 03\/TNDN) issued with Circular 80\/2021\/TT-BTC is an important legal document\u2026<\/p>","protected":false},"author":56,"featured_media":999978822,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[263],"tags":[],"class_list":["post-999978810","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999978810","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/56"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999978810"}],"version-history":[{"count":4,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999978810\/revisions"}],"predecessor-version":[{"id":999979550,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999978810\/revisions\/999979550"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999978822"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999978810"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999978810"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999978810"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}