{"id":34,"date":"2026-09-19T22:36:24","date_gmt":"2026-09-19T15:36:24","guid":{"rendered":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/blog\/quyet-toan-thue-tncn-2026-ai-phai-quyet-toan\/"},"modified":"2026-09-19T22:36:24","modified_gmt":"2026-09-19T15:36:24","slug":"quyet-toan-thue-tncn-2026-ai-phai-quyet-toan","status":"publish","type":"post","link":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/blog\/quyet-toan-thue-tncn-2026-ai-phai-quyet-toan\/","title":{"rendered":"Quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026: ai ph\u1ea3i quy\u1ebft to\u00e1n?"},"content":{"rendered":"<p>C\u00f3 m\u1ed9t ngh\u1ecbch l\u00fd m\u00e0 ch\u00fang t\u00f4i g\u1eb7p m\u1ed7i m\u00f9a quy\u1ebft to\u00e1n: ng\u01b0\u1eddi n\u00ean quy\u1ebft to\u00e1n th\u00ec ch\u1ea7n ch\u1eeb v\u00ec s\u1ee3 phi\u1ec1n, c\u00f2n ng\u01b0\u1eddi kh\u00f4ng c\u1ea7n th\u00ec lo n\u1ed9p h\u1ed3 s\u01a1 cho ch\u1eafc. N\u0103m t\u00ednh thu\u1ebf 2026 \u0111\u1eb7c bi\u1ec7t h\u01a1n v\u00ec hai l\u00fd do: m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u0103ng (b\u1ea3n th\u00e2n 15,5 tri\u1ec7u\/th\u00e1ng, m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c 6,2 tri\u1ec7u\/th\u00e1ng theo Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026), v\u00e0 bi\u1ec3u thu\u1ebf r\u00fat g\u1ecdn xu\u1ed1ng 5 b\u1eadc theo Lu\u1eadt Thu\u1ebf TNCN 109\/2025\/QH15. V\u1eady ai ph\u1ea3i quy\u1ebft to\u00e1n, ai kh\u00f4ng, v\u00e0 c\u00f3 g\u00ec c\u1ea7n chu\u1ea9n b\u1ecb? C\u00f9ng \u0111i t\u1eebng b\u01b0\u1edbc.<\/p>\n<h2>Quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 g\u00ec v\u00e0 v\u00ec sao t\u1ed3n t\u1ea1i<\/h2>\n<p>Trong n\u0103m, c\u00f4ng ty t\u1ea1m kh\u1ea5u tr\u1eeb thu\u1ebf t\u1eeb l\u01b0\u01a1ng theo t\u1eebng th\u00e1ng. Nh\u01b0ng nhi\u1ec1u y\u1ebfu t\u1ed1 l\u00e0m con s\u1ed1 t\u1ea1m t\u00ednh l\u1ec7ch kh\u1ecfi con s\u1ed1 \u0111\u00fang c\u1ee7a c\u1ea3 n\u0103m: th\u01b0\u1edfng cu\u1ed1i n\u0103m, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u0103ng k\u00fd gi\u1eefa n\u0103m, thu nh\u1eadp t\u1eeb hai n\u01a1i, ho\u1eb7c \u0111\u1ed5i ch\u00ednh s\u00e1ch gi\u1ea3m tr\u1eeb gi\u1eefa n\u0103m. Quy\u1ebft to\u00e1n l\u00e0 b\u01b0\u1edbc t\u00ednh l\u1ea1i thu\u1ebf c\u1ee7a c\u1ea3 n\u0103m r\u1ed3i so v\u1edbi s\u1ed1 \u0111\u00e3 kh\u1ea5u tr\u1eeb. Th\u1eeba th\u00ec \u0111\u01b0\u1ee3c b\u00f9 ho\u1eb7c ho\u00e0n, thi\u1ebfu th\u00ec n\u1ed9p th\u00eam.<\/p>\n<h2>Ai ph\u1ea3i quy\u1ebft to\u00e1n, ai kh\u00f4ng<\/h2>\n<table>\n<thead>\n<tr>\n<th>Tr\u01b0\u1eddng h\u1ee3p<\/th>\n<th>H\u01b0\u1edbng x\u1eed l\u00fd th\u01b0\u1eddng g\u1eb7p<\/th>\n<th>H\u1ea1n<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>L\u00e0m m\u1ed9t c\u00f4ng ty c\u1ea3 n\u0103m, \u0111\u00e3 kh\u1ea5u tr\u1eeb \u0111\u00fang<\/td>\n<td>C\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n c\u00f4ng ty quy\u1ebft to\u00e1n thay<\/td>\n<td>31\/3 (doanh nghi\u1ec7p n\u1ed9p)<\/td>\n<\/tr>\n<tr>\n<td>C\u00f3 thu nh\u1eadp t\u1eeb hai n\u01a1i tr\u1edf l\u00ean<\/td>\n<td>Th\u01b0\u1eddng ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n<\/td>\n<td>30\/4<\/td>\n<\/tr>\n<tr>\n<td>C\u00f3 th\u00eam thu nh\u1eadp kinh doanh, cho thu\u00ea<\/td>\n<td>T\u1ef1 khai quy\u1ebft to\u00e1n theo ngu\u1ed3n thu nh\u1eadp<\/td>\n<td>30\/4<\/td>\n<\/tr>\n<tr>\n<td>Mu\u1ed1n ho\u00e0n thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba<\/td>\n<td>T\u1ef1 quy\u1ebft to\u00e1n, n\u1ed9p k\u00e8m ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb<\/td>\n<td>30\/4 ho\u1eb7c theo th\u1eddi h\u1ea1n ho\u00e0n thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>Thu nh\u1eadp th\u1ea5p, ch\u01b0a t\u1edbi ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf<\/td>\n<td>Kh\u00f4ng ph\u00e1t sinh thu\u1ebf; v\u1eabn n\u00ean gi\u1eef ch\u1ee9ng t\u1eeb<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>C\u00e1c \u0111i\u1ec1u ki\u1ec7n chi ti\u1ebft v\u1ec1 vi\u1ec7c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n v\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c t\u1ef1 quy\u1ebft to\u00e1n n\u1eb1m trong lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn: Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 38\/2019\/QH14, Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, Th\u00f4ng t\u01b0 80\/2021\/TT-BTC. H\u00e3y \u0111\u1ed1i chi\u1ebfu b\u1ea3n m\u1edbi nh\u1ea5t, v\u00ec nhi\u1ec1u th\u1ee7 t\u1ee5c \u0111ang \u0111\u01b0\u1ee3c \u0111i\u1ec7n t\u1eed h\u00f3a.<\/p>\n<h2>Hai m\u1ed1c th\u1eddi gian d\u1ec5 nh\u1ea7m: 31\/3 v\u00e0 30\/4<\/h2>\n<p>Doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb thu\u1ebf cho nh\u00e2n vi\u00ean ph\u1ea3i quy\u1ebft to\u00e1n TNCN ch\u1eadm nh\u1ea5t ng\u00e0y 31\/3. C\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n c\u00f3 th\u00eam th\u1eddi gian \u0111\u1ebfn ng\u00e0y 30\/4. Khi h\u1ea1n r\u01a1i v\u00e0o th\u1ee9 b\u1ea3y, ch\u1ee7 nh\u1eadt ho\u1eb7c ng\u00e0y ngh\u1ec9 l\u1ec5 th\u00ec l\u00f9i sang ng\u00e0y l\u00e0m vi\u1ec7c k\u1ebf ti\u1ebfp. Ri\u00eang ng\u00e0y 30\/4 tr\u00f9ng d\u1ecbp ngh\u1ec9 l\u1ec5 n\u00ean g\u1ea7n nh\u01b0 lu\u00f4n l\u00f9i; h\u00e3y xem th\u00f4ng b\u00e1o ngh\u1ec9 l\u1ec5 c\u1ee7a t\u1eebng n\u0103m thay v\u00ec d\u1ef1a v\u00e0o tr\u00ed nh\u1edb. Ch\u00fang t\u00f4i khuy\u00ean \u0111\u1eebng \u0111\u1ee3i ng\u00e0y cu\u1ed1i: c\u1ed5ng thu\u1ebf \u0111i\u1ec7n t\u1eed th\u01b0\u1eddng qu\u00e1 t\u1ea3i trong hai ng\u00e0y cu\u1ed1i c\u00f9ng.<\/p>\n<h2>T\u1ea1i sao n\u0103m 2026 c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf<\/h2>\n<p>Lu\u1eadt Thu\u1ebf TNCN 109\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026, nh\u01b0ng ph\u1ea7n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 kinh doanh c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u00e1p d\u1ee5ng t\u1eeb <em>k\u1ef3 t\u00ednh thu\u1ebf 2026<\/em>. N\u1ebfu c\u00f4ng ty b\u1ea1n t\u1ea1m kh\u1ea5u tr\u1eeb theo m\u1ee9c gi\u1ea3m tr\u1eeb c\u0169 trong nh\u1eefng th\u00e1ng \u0111\u1ea7u n\u0103m, khi quy\u1ebft to\u00e1n c\u1ea3 n\u0103m s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i theo m\u1ee9c m\u1edbi. H\u00e3y xem m\u1ed9t v\u00ed d\u1ee5 d\u1ef1a tr\u00ean gi\u1ea3 \u0111\u1ecbnh \u0111\u01a1n gi\u1ea3n.<\/p>\n<div class=\"eg\">\n<p><strong>V\u00ed d\u1ee5 minh ho\u1ea1 (DEMO, gi\u1ea3 \u0111\u1ecbnh).<\/strong> Ch\u1ecb Lan l\u01b0\u01a1ng gross 20.000.000\u0111\/th\u00e1ng, kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, \u0111\u00f3ng b\u1ea3o hi\u1ec3m 10,5% = 2.100.000\u0111. Thu nh\u1eadp t\u00ednh thu\u1ebf theo m\u1ee9c m\u1edbi: 20.000.000 \u2212 2.100.000 \u2212 15.500.000 = 2.400.000\u0111, thu\u1ebf 5% = 120.000\u0111\/th\u00e1ng, c\u1ea3 n\u0103m 1.440.000\u0111. Gi\u1ea3 s\u1eed trong 6 th\u00e1ng \u0111\u1ea7u n\u0103m, c\u00f4ng ty v\u1eabn t\u1ea1m kh\u1ea5u tr\u1eeb 440.000\u0111\/th\u00e1ng theo m\u1ee9c c\u0169, t\u1ed5ng 2.640.000\u0111; 6 th\u00e1ng sau kh\u1ea5u tr\u1eeb 120.000\u0111\/th\u00e1ng, t\u1ed5ng 720.000\u0111. T\u1ed5ng \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ea3 n\u0103m 3.360.000\u0111. Khi quy\u1ebft to\u00e1n: 3.360.000 \u2212 1.440.000 = 1.920.000\u0111 n\u1ed9p th\u1eeba, ch\u1ecb Lan c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n ho\u1eb7c b\u00f9 tr\u1eeb.<\/p>\n<\/div>\n<p>Con s\u1ed1 440.000\u0111\/th\u00e1ng l\u00e0 gi\u1ea3 \u0111\u1ecbnh v\u1ec1 m\u1ee9c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh c\u0169, n\u00ean th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng ty b\u1ea1n c\u00f3 th\u1ec3 kh\u00e1c. \u0110i\u1ec1u ch\u1eafc ch\u1eafn l\u00e0 b\u1ea1n n\u00ean gi\u1eef ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a t\u1eebng th\u00e1ng, v\u00e0 h\u1ecfi b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 c\u00f4ng ty \u0111\u00e3 \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb n\u00e0o k\u1ec3 t\u1eeb th\u00e1ng n\u00e0o. C\u00e1ch t\u00ednh chi ti\u1ebft t\u1eeb l\u01b0\u01a1ng gross sang net c\u00f3 trong b\u00e0i <a href=\"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/blog\/cach-tinh-thue-tncn-tu-luong-gross-net\/\">c\u00e1ch t\u00ednh thu\u1ebf TNCN t\u1eeb l\u01b0\u01a1ng gross sang net<\/a>.<\/p>\n<h2>Quy\u1ebft to\u00e1n theo n\u0103m kh\u00e1c t\u00ednh theo th\u00e1ng th\u1ebf n\u00e0o<\/h2>\n<p>Bi\u1ec3u thu\u1ebf 5 b\u1eadc \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf theo thu nh\u1eadp t\u00ednh thu\u1ebf m\u1ed7i th\u00e1ng (\u0111\u1ebfn 10 tri\u1ec7u: 5%; tr\u00ean 10 \u0111\u1ebfn 30 tri\u1ec7u: 10%; tr\u00ean 30 \u0111\u1ebfn 60 tri\u1ec7u: 20%; tr\u00ean 60 \u0111\u1ebfn 100 tri\u1ec7u: 30%; tr\u00ean 100 tri\u1ec7u: 35%). Khi quy\u1ebft to\u00e1n c\u1ea3 n\u0103m, c\u00e1ch t\u00ednh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng l\u00e0 c\u1ed9ng c\u00e1c ng\u01b0\u1ee1ng theo 12 th\u00e1ng. Ch\u00fang t\u00f4i khuy\u00ean b\u1ea1n d\u00f9ng <a href=\"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/cong-cu\/tinh-thue-tncn\/\">c\u00f4ng c\u1ee5 t\u00ednh thu\u1ebf TNCN<\/a> \u0111\u1ec3 so s\u00e1nh v\u1edbi s\u1ed1 c\u00f4ng ty kh\u1ea5u tr\u1eeb, r\u1ed3i nh\u1edd k\u1ebf to\u00e1n x\u00e1c nh\u1eadn khi c\u1ea7n n\u1ed9p h\u1ed3 s\u01a1 ch\u00ednh th\u1ee9c.<\/p>\n<h2>Checklist h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi n\u1ed9p<\/h2>\n<ul>\n<li>Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf t\u1eeb t\u1eebng n\u01a1i tr\u1ea3 thu nh\u1eadp.<\/li>\n<li>M\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n c\u1ee7a b\u1ea1n v\u00e0 t\u1eebng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/li>\n<li>Gi\u1ea5y t\u1edd ch\u1ee9ng minh kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, n\u1ebfu c\u00f3.<\/li>\n<li>Th\u00f4ng tin t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng nh\u1eadn ti\u1ec1n ho\u00e0n (n\u1ebfu \u0111\u1ec1 ngh\u1ecb ho\u00e0n).<\/li>\n<li>H\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng li\u00ean quan \u0111\u1ebfn thu nh\u1eadp kh\u00e1c nh\u01b0 cho thu\u00ea t\u00e0i s\u1ea3n.<\/li>\n<\/ul>\n<h2>Sai s\u00f3t th\u01b0\u1eddng g\u1eb7p v\u00e0 h\u1eadu qu\u1ea3<\/h2>\n<p>Ba l\u1ed7i hay th\u1ea5y nh\u1ea5t: qu\u00ean khai ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 \u0111\u0103ng k\u00fd nh\u01b0ng ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb \u0111\u1ee7 th\u00e1ng, b\u1ecf s\u00f3t thu nh\u1eadp t\u1eeb n\u01a1i l\u00e0m th\u00eam, v\u00e0 n\u1ed9p tr\u1ec5 h\u1ea1n. N\u1ed9p ch\u1eadm c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP c\u00f9ng ti\u1ec1n ch\u1eadm n\u1ed9p n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam. N\u1ebfu b\u1ea1n kh\u00f4ng mu\u1ed1n t\u1ef1 x\u1eed l\u00fd, <a href=\"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/dich-vu\/quyet-toan\/\">d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n<\/a> c\u1ee7a ch\u00fang t\u00f4i nh\u1eadn h\u1ed3 s\u01a1 c\u00e1 nh\u00e2n l\u1eabn doanh nghi\u1ec7p; th\u00f4ng tin gi\u00e1 n\u1eb1m \u1edf <a href=\"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/bang-gia\/\">b\u1ea3ng gi\u00e1<\/a>.<\/p>\n<div class=\"note\">\n<p><strong>L\u01b0u \u00fd DEMO.<\/strong> N\u1ed9i dung mang t\u00ednh tham kh\u1ea3o, DEMO \u2013 s\u1ed1 li\u1ec7u minh ho\u1ea1; \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh ho\u1eb7c h\u1ecfi k\u1ebf to\u00e1n tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ai ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n, ai \u1ee7y quy\u1ec1n cho c\u00f4ng ty, khi n\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf v\u00e0 c\u00e1c m\u1ed1c 31\/3, 30\/4. C\u00f3 v\u00ed d\u1ee5 ho\u00e0n thu\u1ebf khi m\u1ee9c gi\u1ea3m tr\u1eeb t\u0103ng.<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-34","post","type-post","status-publish","format-standard","hentry","category-quyet-toan-thue"],"_links":{"self":[{"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/posts\/34","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/comments?post=34"}],"version-history":[{"count":0,"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/posts\/34\/revisions"}],"wp:attachment":[{"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/media?parent=34"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/categories?post=34"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/tags?post=34"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}