{"id":7490,"date":"2026-10-07T12:38:32","date_gmt":"2026-10-07T05:38:32","guid":{"rendered":"https:\/\/ktcvietnam.com\/uncategorized-vi\/4-thay-doi-doanh-nghiep-can-luu-y\/"},"modified":"2026-10-07T12:43:13","modified_gmt":"2026-10-07T05:43:13","slug":"4-thay-doi-doanh-nghiep-can-luu-y","status":"publish","type":"post","link":"https:\/\/ktcvietnam.com\/vi\/goc-nhin-va-su-kien\/cap-nhat-thue-va-phap-ly\/4-thay-doi-doanh-nghiep-can-luu-y\/","title":{"rendered":"4 Thay \u0110\u1ed5i Doanh Nghi\u1ec7p C\u1ea7n L\u01b0u \u00dd"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>C\u1eacP NH\u1eacT H\u00c0NG TH\u00c1NG V\u1ec0 PH\u00c1P L\u00dd &amp; THU\u1ebe | TH\u00c1NG 9\/2026<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Th\u00e1ng 9\/2026 ti\u1ebfp t\u1ee5c ghi nh\u1eadn nhi\u1ec1u thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd trong ch\u00ednh s\u00e1ch \u0111\u1ea7u t\u01b0, t\u00e0i ch\u00ednh, thu\u1ebf v\u00e0 h\u1ea3i quan. \u0110i\u1ec3m chung kh\u00f4ng ch\u1ec9 n\u1eb1m \u1edf nh\u1eefng quy \u0111\u1ecbnh m\u1edbi, m\u00e0 \u1edf y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, d\u1eef li\u1ec7u v\u00e0 h\u1ec7 th\u1ed1ng tu\u00e2n th\u1ee7 tr\u01b0\u1edbc khi c\u00e1c thay \u0111\u1ed5i ch\u00ednh th\u1ee9c \u0111i v\u00e0o th\u1ef1c ti\u1ec5n. <\/p>\n\n<p class=\"wp-block-paragraph\">Trong b\u1ea3n c\u1eadp nh\u1eadt th\u00e1ng n\u00e0y, KTC t\u1eadp trung v\u00e0o 4 v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p n\u00ean \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd: t\u1eeb vi\u1ec7c c\u1eaft gi\u1ea3m ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n; y\u00eau c\u1ea7u chu\u1ea9n b\u1ecb cho IFRS trong b\u1ed1i c\u1ea3nh VIFC; nh\u1eefng thay \u0111\u1ed5i tr\u1ecdng y\u1ebfu c\u1ee7a Lu\u1eadt H\u1ea3i quan; \u0111\u1ebfn ti\u00eau \u0111i\u1ec3m qu\u1ea3n l\u00fd thu\u1ebf d\u1ef1a tr\u00ean d\u1eef li\u1ec7u v\u00e0 b\u00e0i to\u00e1n \u0111\u1ed1i so\u00e1t tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>01 | LU\u1eacT \u0110\u1ea6U T\u01af<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>LU\u1eacT \u0110\u1ea6U T\u01af S\u1eecA \u0110\u1ed4I 2026: 62 NG\u00c0NH, NGH\u1ec0 \u0110\u01af\u1ee2C \u0110\u01afA KH\u1eceI DANH M\u1ee4C C\u00d3 \u00dd NGH\u0128A G\u00cc V\u1edaI DOANH NGHI\u1ec6P?<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Ng\u00e0y 24\/08\/2026, Qu\u1ed1c h\u1ed9i th\u00f4ng qua <strong>Lu\u1eadt s\u1ed1 24\/2026\/QH16<\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0. M\u1ed9t trong <strong>nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 c\u1eaft gi\u1ea3m 62 ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh<\/strong> c\u00f3 \u0111i\u1ec1u ki\u1ec7n, \u0111\u1ed3ng th\u1eddi s\u1eeda \u0111\u1ed5i, chu\u1ea9n h\u00f3a 14 ng\u00e0nh, ngh\u1ec1 trong Ph\u1ee5 l\u1ee5c IV m\u1edbi. <\/p>\n\n<p class=\"wp-block-paragraph\">Quy \u0111\u1ecbnh m\u1edbi c\u00f3 th\u1ec3 m\u1edf r\u1ed9ng d\u01b0 \u0111\u1ecba gia nh\u1eadp v\u00e0 ph\u00e1t tri\u1ec3n th\u1ecb tr\u01b0\u1eddng cho doanh nghi\u1ec7p, nh\u01b0ng <strong>\u0111\u01b0a m\u1ed9t ng\u00e0nh ngh\u1ec1 ra kh\u1ecfi Ph\u1ee5 l\u1ee5c IV kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c x\u00f3a b\u1ecf to\u00e0n b\u1ed9 y\u00eau c\u1ea7u ph\u00e1p l\u00fd<\/strong>. C\u00e1c \u0111i\u1ec1u ki\u1ec7n chuy\u00ean ng\u00e0nh v\u1eabn c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng; v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, \u0111i\u1ec1u ki\u1ec7n ti\u1ebfp c\u1eadn th\u1ecb tr\u01b0\u1eddng c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp.  <\/p>\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 <em>KTC ph\u00e2n t\u00edch nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd, c\u01a1 ch\u1ebf chuy\u1ec3n ti\u1ebfp v\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t trong giai \u0111o\u1ea1n 2026-2027:<\/em><\/p>\n\n<p class=\"has-text-color has-link-color wp-elements-1 wp-block-paragraph\" style=\"color:#006199\">\ud83d\udc49 <a href=\"https:\/\/ktcvietnam.com\/vi\/goc-nhin-va-su-kien\/cap-nhat-thue-va-phap-ly\/luat-dau-tu-sua-doi-2026-62-nganh-nghe-duoc-dua-khoi-danh-muc-co-y-nghia-gi-voi-doanh-nghiep\/\">\u0110\u1ecdc b\u00e0i ph\u00e2n t\u00edch chi ti\u1ebft c\u1ee7a KTC<\/a><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>02 | CHU\u1ea8N M\u1ef0C B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH (IFRS)<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>TH\u00d4NG T\u01af 118\/2026\/TT-BTC: DOANH NGHI\u1ec6P C\u1ea6N CHU\u1ea8N B\u1eca G\u00cc CHO IFRS?<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Th\u00f4ng t\u01b0 118\/2026\/TT-BTC, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2027, quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf (IFRS), ti\u1ebfp t\u1ee5c t\u1ea1o th\u00eam c\u01a1 s\u1edf ph\u00e1p l\u00fd cho qu\u00e1 tr\u00ecnh \u0111\u01b0a IFRS v\u00e0o th\u1ef1c ti\u1ec5n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam.<\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, c\u00e2u chuy\u1ec7n IFRS kh\u00f4ng ch\u1ec9 l\u00e0 thay \u0111\u1ed5i c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, m\u00e0 c\u00f2n li\u00ean quan \u0111\u1ebfn <strong>h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u, ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, quy tr\u00ecnh v\u1eadn h\u00e0nh v\u00e0 n\u0103ng l\u1ef1c c\u1ee7a \u0111\u1ed9i ng\u0169 t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n<\/strong>. Trong b\u1ed1i c\u1ea3nh Trung t\u00e2m t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (VIFC) \u0111\u01b0\u1ee3c tri\u1ec3n khai, y\u00eau c\u1ea7u v\u1ec1 kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn v\u00e0 s\u1eed d\u1ee5ng th\u00f4ng tin t\u00e0i ch\u00ednh theo chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf c\u00e0ng tr\u1edf n\u00ean c\u1ea5p thi\u1ebft.  <\/p>\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 KTC ph\u00e2n t\u00edch nh\u1eefng \u0111i\u1ec3m c\u1ed1t l\u00f5i t\u1eeb Th\u00f4ng t\u01b0 118 v\u00e0 l\u1ed9 tr\u00ecnh chu\u1ea9n b\u1ecb th\u1ef1c t\u1ebf cho doanh nghi\u1ec7p:<\/p>\n\n<p class=\"has-text-color has-link-color wp-elements-2 wp-block-paragraph\" style=\"color:#006199\">\ud83d\udc49 <a href=\"https:\/\/ktcvietnam.com\/vi\/goc-nhin-va-su-kien\/kinh-doanh-tai-viet-nam\/ap-dung-ifrs-tai-vifc-doanh-nghiep-can-chuan-bi-gi-tu-thong-tu-118-2026-tt-btc\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0110\u1ecdc b\u00e0i ph\u00e2n t\u00edch chi ti\u1ebft c\u1ee7a KTC<\/a><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>03 | LU\u1eacT H\u1ea2I QUAN<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>LU\u1eacT H\u1ea2I QUAN S\u1eecA \u0110\u1ed4I 2026: T\u1eea KI\u1ec2M SO\u00c1T T\u1ea0I KH\u00c2U TH\u00d4NG QUAN \u0110\u1ebeN QU\u1ea2N L\u00dd TU\u00c2N TH\u1ee6 D\u1ef0A TR\u00caN D\u1eee LI\u1ec6U<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Lu\u1eadt s\u1ed1 11\/2026\/QH16 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt H\u1ea3i quan s\u1ed1 54\/2014\/QH13, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb <strong>01\/03\/2027<\/strong>, ti\u1ebfp t\u1ee5c \u0111\u1ecbnh h\u00ecnh ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00fd h\u1ea3i quan theo h\u01b0\u1edbng t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7, qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 khai th\u00e1c d\u1eef li\u1ec7u. <\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u, gia c\u00f4ng v\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u th\u01b0\u1eddng xuy\u00ean, nh\u1eefng thay \u0111\u1ed5i m\u1edbi kh\u00f4ng ch\u1ec9 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn th\u1ee7 t\u1ee5c t\u1ea1i c\u1eeda kh\u1ea9u. <strong>Kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t, \u0111\u1ed1i chi\u1ebfu v\u00e0 truy xu\u1ea5t d\u1eef li\u1ec7u gi\u1eefa h\u1ed3 s\u01a1 h\u1ea3i quan v\u1edbi h\u1ec7 th\u1ed1ng kho, s\u1ea3n xu\u1ea5t, k\u1ebf to\u00e1n v\u00e0 thu\u1ebf<\/strong> s\u1ebd ng\u00e0y c\u00e0ng tr\u1edf th\u00e0nh m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng trong qu\u1ea3n tr\u1ecb r\u1ee7i ro.<\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u00e1ng l\u01b0u \u00fd l\u00e0 c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 <strong>khai b\u1ed5 sung sau th\u00f4ng quan, ki\u1ec3m tra sau th\u00f4ng quan, th\u1eddi h\u1ea1n l\u01b0u gi\u1eef h\u00e0ng h\u00f3a t\u1ea1i kho ngo\u1ea1i quan v\u00e0 CFS, c\u0169ng nh\u01b0 vi\u1ec7c b\u00e3i b\u1ecf ch\u1ebf \u0111\u1ecbnh kho b\u1ea3o thu\u1ebf<\/strong> s\u1ebd \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh v\u00e0 m\u00f4 h\u00ecnh v\u1eadn h\u00e0nh tr\u01b0\u1edbc khi Lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 KTC ph\u00e2n t\u00edch nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng v\u00e0 4 tr\u1ecdng t\u00e2m doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb tr\u01b0\u1edbc ng\u00e0y 01\/03\/2027:<\/p>\n\n<p class=\"has-text-color has-link-color wp-elements-3 wp-block-paragraph\" style=\"color:#006199\">\ud83d\udc49 <a href=\"https:\/\/ktcvietnam.com\/vi\/goc-nhin-va-su-kien\/cap-nhat-thue-va-phap-ly\/luat-hai-quan-sua-doi-luat-so-11-2026-qh16-tu-kiem-soat-tai-khau-thong-quan-den-quan-ly-tuan-thu-dua-tren-du-lieu\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0110\u1ecdc b\u00e0i ph\u00e2n t\u00edch chi ti\u1ebft c\u1ee7a KTC<\/a><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>04 | THU\u1ebe &amp; H\u00d3A \u0110\u01a0N<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>T\u1eea NH\u1eacN DI\u1ec6N R\u1ee6I RO \u0110\u1ebeN KI\u1ec2M SO\u00c1T TU\u00c2N TH\u1ee6: KHI D\u1eee LI\u1ec6U TR\u1ede TH\u00c0NH C\u01a0 S\u1ede QU\u1ea2N L\u00dd THU\u1ebe<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Qu\u1ea3n l\u00fd thu\u1ebf \u0111ang ng\u00e0y c\u00e0ng chuy\u1ec3n m\u1ea1nh sang ph\u01b0\u01a1ng th\u1ee9c ph\u00e2n t\u00edch d\u1eef li\u1ec7u v\u00e0 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro, \u0111\u1eb7t ra y\u00eau c\u1ea7u cao h\u01a1n \u0111\u1ed1i v\u1edbi t\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a th\u00f4ng tin doanh nghi\u1ec7p cung c\u1ea5p v\u00e0 l\u01b0u tr\u1eef.<\/p>\n\n<p class=\"wp-block-paragraph\">Theo Quy\u1ebft \u0111\u1ecbnh 1161\/Q\u0110-CT, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 14\/08\/2026, trong k\u1ebf ho\u1ea1ch ki\u1ec3m tra h\u1eb1ng n\u0103m t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u00edt nh\u1ea5t 90% tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn th\u00f4ng qua ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro t\u1ef1 \u0111\u1ed9ng b\u1eb1ng \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, trong khi kh\u00f4ng qu\u00e1 10% \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ng\u1eabu nhi\u00ean.<\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u00e1ng ch\u00fa \u00fd, qu\u1ea3n l\u00fd r\u1ee7i ro hi\u1ec7n kh\u00f4ng ch\u1ec9 d\u1ef1a tr\u00ean d\u1eef li\u1ec7u k\u00ea khai c\u1ee7a doanh nghi\u1ec7p. Theo S\u00e1ch Tr\u1eafng Thu\u1ebf Vi\u1ec7t Nam 2026, c\u01a1 quan thu\u1ebf \u0111ang t\u1eebng b\u01b0\u1edbc k\u1ebft n\u1ed1i v\u00e0 khai th\u00e1c \u0111\u1ed3ng b\u1ed9 nhi\u1ec1u ngu\u1ed3n d\u1eef li\u1ec7u nh\u01b0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u1ed3 s\u01a1 khai thu\u1ebf, d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd kinh doanh, ng\u00e2n h\u00e0ng, h\u1ea3i quan v\u00e0 c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u li\u00ean ng\u00e0nh \u0111\u1ec3 ph\u00e2n t\u00edch, gi\u00e1m s\u00e1t v\u00e0 nh\u1eadn di\u1ec7n s\u1edbm d\u1ea5u hi\u1ec7u r\u1ee7i ro. Ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00fd c\u0169ng \u0111ang chuy\u1ec3n t\u1eeb xem x\u00e9t t\u1eebng h\u1ed3 s\u01a1 ri\u00eang l\u1ebb sang ph\u00e2n t\u00edch chu\u1ed7i giao d\u1ecbch, d\u00f2ng ti\u1ec1n v\u00e0 h\u00e0nh vi tu\u00e2n th\u1ee7 trong t\u1ed5ng th\u1ec3.  <\/p>\n\n<p class=\"wp-block-paragraph\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 d\u1eef li\u1ec7u thu\u1ebf kh\u00f4ng ch\u1ec9 c\u1ea7n \u0111\u00fang t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00ea khai, m\u00e0 c\u1ea7n nh\u1ea5t qu\u00e1n gi\u1eefa doanh thu, chi ph\u00ed, h\u00f3a \u0111\u01a1n, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh. Trong m\u00f4i tr\u01b0\u1eddng qu\u1ea3n l\u00fd d\u1ef1a tr\u00ean d\u1eef li\u1ec7u, nh\u1eefng ch\u00eanh l\u1ec7ch ho\u1eb7c giao d\u1ecbch b\u1ea5t th\u01b0\u1eddng c\u00f3 th\u1ec3 nhanh ch\u00f3ng \u0111\u01b0\u1ee3c nh\u1eadn di\u1ec7n th\u00f4ng qua vi\u1ec7c \u0111\u1ed1i chi\u1ebfu ch\u00e9o nhi\u1ec1u ngu\u1ed3n th\u00f4ng tin, tr\u1edf th\u00e0nh c\u01a1 s\u1edf \u0111\u1ec3 c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro v\u00e0 tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p. <\/p>\n\n<p class=\"wp-block-paragraph\">B\u00ean c\u1ea1nh \u0111\u00f3, V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t s\u1ed1 27\/VBHN-BTC c\u1eadp nh\u1eadt khung x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n hi\u1ec7n h\u00e0nh. \u0110\u1ed1i v\u1edbi h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, m\u1ee9c ph\u1ea1t l\u00e0 20% tr\u00ean s\u1ed1 thu\u1ebf khai thi\u1ebfu, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf truy thu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh. <\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u00e1ng l\u01b0u \u00fd, r\u1ee7i ro t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 kh\u00f4ng d\u1eebng \u1edf m\u1ed9t kho\u1ea3n ti\u1ec1n ph\u1ea1t. M\u1ed9t sai s\u00f3t li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, n\u1ebfu d\u1eabn \u0111\u1ebfn m\u1ea5t quy\u1ec1n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT ho\u1eb7c b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN, c\u00f3 th\u1ec3 k\u00e9o theo vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ngh\u0129a v\u1ee5 thu\u1ebf tr\u00ean nhi\u1ec1u s\u1eafc thu\u1ebf v\u00e0 qua nhi\u1ec1u k\u1ef3 t\u00ednh thu\u1ebf. <\/p>\n\n<div class=\"wp-block-group has-text-color has-background has-link-color wp-elements-4 is-layout-constrained wp-container-core-group-is-layout-037d570b wp-block-group-is-layout-constrained\" style=\"border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-left-radius:10px;border-bottom-right-radius:10px;color:#013351;background-color:#dbf1ff;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>G\u00f3c KTC<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Khi qu\u1ea3n l\u00fd thu\u1ebf chuy\u1ec3n t\u1eeb ki\u1ec3m tra sau sang t\u0103ng c\u01b0\u1eddng gi\u00e1m s\u00e1t v\u00e0 c\u1ea3nh b\u00e1o r\u1ee7i ro s\u1edbm, doanh nghi\u1ec7p kh\u00f4ng n\u00ean \u0111\u1ee3i \u0111\u1ebfn khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh m\u1edbi b\u1eaft \u0111\u1ea7u r\u00e0 so\u00e1t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">KTC khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p thi\u1ebft l\u1eadp \u0111\u1ecbnh k\u1ef3 c\u01a1 ch\u1ebf \u0111\u1ed1i so\u00e1t ba chi\u1ec1u: S\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u2013 T\u1edd khai thu\u1ebf \u2013 H\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111\u1ed3ng th\u1eddi ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng minh cho c\u00e1c giao d\u1ecbch nh\u1ea1y c\u1ea3m nh\u01b0 d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9, chi ph\u00ed t\u01b0 v\u1ea5n, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00e1c kho\u1ea3n chi l\u1edbn c\u00f3 y\u00eau c\u1ea7u ch\u1eb7t ch\u1ebd v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Qu\u1ea3n tr\u1ecb thu\u1ebf hi\u1ec7n \u0111\u1ea1i kh\u00f4ng ch\u1ec9 l\u00e0 k\u00ea khai \u0111\u00fang, m\u00e0 c\u00f2n l\u00e0 b\u1ea3o \u0111\u1ea3m m\u1ecdi con s\u1ed1 tr\u00ean t\u1edd khai \u0111\u1ec1u c\u00f3 th\u1ec3 truy xu\u1ea5t, \u0111\u1ed1i chi\u1ebfu v\u00e0 ch\u1ee9ng minh b\u1eb1ng giao d\u1ecbch th\u1ef1c t\u1ebf, h\u1ed3 s\u01a1 ph\u00e1p l\u00fd v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>T\u1eea C\u1eacP NH\u1eacT QUY \u0110\u1ecaNH \u0110\u1ebeN CH\u1ee6 \u0110\u1ed8NG QU\u1ea2N TR\u1eca<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nh\u1eefng thay \u0111\u1ed5i ph\u00e1p l\u00fd kh\u00f4ng ch\u1ec9 t\u1ea1o ra y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 m\u1edbi, m\u00e0 c\u00f2n c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0, h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh, d\u00f2ng d\u1eef li\u1ec7u v\u00e0 c\u00e1ch doanh nghi\u1ec7p v\u1eadn h\u00e0nh. Ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt s\u1edbm gi\u00fap doanh nghi\u1ec7p k\u1ecbp th\u1eddi \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng, \u0111i\u1ec1u ch\u1ec9nh h\u1ec7 th\u1ed1ng v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro tr\u01b0\u1edbc khi ph\u00e1t sinh v\u1ea5n \u0111\u1ec1.  <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">KTC ti\u1ebfp t\u1ee5c \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong vi\u1ec7c c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch, \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng v\u00e0 chuy\u1ec3n h\u00f3a c\u00e1c y\u00eau c\u1ea7u ph\u00e1p l\u00fd th\u00e0nh gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh.<\/p>\n<\/div>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>C\u00d4NG TY TNHH KI\u1ec2M TO\u00c1N V\u00c0 T\u01af V\u1ea4N KTC<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><em>D\u1ecbch v\u1ee5 Ki\u1ec3m to\u00e1n | T\u01b0 v\u1ea5n Thu\u1ebf | T\u01b0 v\u1ea5n Chuy\u1ec3n \u0111\u1ed5i IFRS &amp; Qu\u1ea3n tr\u1ecb R\u1ee7i ro<\/em><\/p>\n\n<p class=\"wp-block-paragraph\">\ud83c\udf10 Website: ktcvietnam.com<br\/>\ud83d\udce7 Email: <a href=\"mailto:contact@ktcvietnam.com\">contact@ktcvietnam.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u1eacP NH\u1eacT H\u00c0NG TH\u00c1NG V\u1ec0 PH\u00c1P L\u00dd &amp; THU\u1ebe | TH\u00c1NG 9\/2026 Th\u00e1ng 9\/2026 ti\u1ebfp t\u1ee5c ghi nh\u1eadn nhi\u1ec1u thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd trong ch\u00ednh s\u00e1ch \u0111\u1ea7u t\u01b0, t\u00e0i ch\u00ednh, thu\u1ebf v\u00e0 h\u1ea3i quan. \u0110i\u1ec3m chung kh\u00f4ng ch\u1ec9 n\u1eb1m \u1edf nh\u1eefng quy \u0111\u1ecbnh m\u1edbi, m\u00e0 \u1edf y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng r\u00e0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7489,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[52],"tags":[],"class_list":["post-7490","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cap-nhat-thue-va-phap-ly"],"acf":[],"_links":{"self":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/7490","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/comments?post=7490"}],"version-history":[{"count":3,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/7490\/revisions"}],"predecessor-version":[{"id":7496,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/7490\/revisions\/7496"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media\/7489"}],"wp:attachment":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media?parent=7490"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/categories?post=7490"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/tags?post=7490"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}