{"id":36,"date":"2026-09-05T22:36:24","date_gmt":"2026-09-05T15:36:24","guid":{"rendered":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/blog\/quyet-toan-thue-tndn-cuoi-nam-checklist\/"},"modified":"2026-09-05T22:36:24","modified_gmt":"2026-09-05T15:36:24","slug":"quyet-toan-thue-tndn-cuoi-nam-checklist","status":"publish","type":"post","link":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/blog\/quyet-toan-thue-tndn-cuoi-nam-checklist\/","title":{"rendered":"Quy\u1ebft to\u00e1n thu\u1ebf TNDN cu\u1ed1i n\u0103m: checklist 12 vi\u1ec7c"},"content":{"rendered":"

N\u1ebfu b\u1ea1n h\u1ecfi k\u1ebf to\u00e1n tr\u01b0\u1edfng n\u00e0o \u0111\u00f3 th\u00e1ng c\u0103ng nh\u1ea5t trong n\u0103m l\u00e0 th\u00e1ng n\u00e0o, nhi\u1ec1u ng\u01b0\u1eddi s\u1ebd tr\u1ea3 l\u1eddi th\u00e1ng 3. Kh\u00f4ng ph\u1ea3i v\u00ec s\u1ed1 li\u1ec7u qu\u00e1 ph\u1ee9c t\u1ea1p, m\u00e0 v\u00ec qu\u00e1 nhi\u1ec1u vi\u1ec7c d\u1ed3n v\u00e0o c\u00f9ng m\u1ed9t ch\u1ed7: quy\u1ebft to\u00e1n thu\u1ebf TNDN, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n TNCN cho nh\u00e2n vi\u00ean, c\u00f9ng h\u1ea1n n\u1ed9p c\u00f9ng ng\u00e0y 31\/3. Kinh nghi\u1ec7m c\u1ee7a \u0111\u1ed9i ng\u0169 ch\u00fang t\u00f4i: quy\u1ebft to\u00e1n \u0111\u1eb9p \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh t\u1eeb th\u00e1ng 12<\/strong>, kh\u00f4ng ph\u1ea3i t\u1eeb th\u00e1ng 3. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 12 vi\u1ec7c theo th\u1ee9 t\u1ef1 th\u1eddi gian, k\u00e8m m\u1ed9t v\u00ed d\u1ee5 s\u1ed1 xuy\u00ean su\u1ed1t.<\/p>\n

Giai \u0111o\u1ea1n 1: Th\u00e1ng 12, ch\u1ed1t d\u1eef li\u1ec7u<\/h2>\n
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  1. Ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho, ti\u1ec1n m\u1eb7t, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/strong> Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea ng\u00e0y 31\/12 l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 gi\u1ea3i tr\u00ecnh ch\u00eanh l\u1ec7ch. H\u00e0ng h\u00f3a h\u01b0 h\u1ecfng, m\u1ea5t m\u00e1t c\u1ea7n h\u1ed3 s\u01a1 x\u1eed l\u00fd r\u00f5 r\u00e0ng th\u00ec m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed.<\/li>\n
  2. \u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3.<\/strong> G\u1eedi x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 v\u1edbi kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p l\u1edbn. Kho\u1ea3n ph\u1ea3i thu qu\u00e1 h\u1ea1n l\u00e2u c\u1ea7n xem x\u00e9t tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng theo \u0111i\u1ec1u ki\u1ec7n cho ph\u00e9p.<\/li>\n
  3. R\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u00f2n thi\u1ebfu.<\/strong> H\u00f3a \u0111\u01a1n c\u1ee7a th\u00e1ng 12 c\u00f3 th\u1ec3 v\u1ec1 mu\u1ed9n; h\u00e3y thu gom tr\u01b0\u1edbc h\u1ea1n k\u00ea khai k\u1ef3 cu\u1ed1i n\u0103m. N\u1ebfu c\u00f3 sai s\u00f3t, x\u1eed l\u00fd theo h\u01b0\u1edbng d\u1eabn trong b\u00e0i c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t<\/a>.<\/li>\n
  4. Ch\u1ed1t doanh thu v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra.<\/strong> Doanh thu ghi nh\u1eadn trong n\u0103m ph\u1ea3i kh\u1edbp th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 nghi\u1ec7m thu, tr\u00e1nh \u0111\u1ea9y doanh thu sang n\u0103m sau m\u1ed9t c\u00e1ch t\u00f9y ti\u1ec7n.<\/li>\n<\/ol>\n

    Giai \u0111o\u1ea1n 2: Th\u00e1ng 1 v\u00e0 th\u00e1ng 2, so\u00e1t chi ph\u00ed<\/h2>\n
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    1. Ph\u00e2n lo\u1ea1i chi ph\u00ed h\u1ee3p l\u00fd v\u00e0 kh\u00f4ng h\u1ee3p l\u00fd.<\/strong> Ti\u1ec1n ph\u1ea1t h\u00e0nh ch\u00ednh, chi ph\u00ed thi\u1ebfu h\u00f3a \u0111\u01a1n, chi ph\u00ed kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh, kho\u1ea3n chi v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c theo quy \u0111\u1ecbnh \u0111\u1ec1u b\u1ecb lo\u1ea1i khi t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n
    2. Ki\u1ec3m tra thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/strong> H\u00f3a \u0111\u01a1n mua v\u00e0o t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng thanh to\u00e1n ti\u1ec1n m\u1eb7t c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb GTGT v\u00e0 d\u1ec5 b\u1ecb lo\u1ea1i chi ph\u00ed.<\/li>\n
    3. T\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/strong> \u0110\u1ed1i chi\u1ebfu b\u1ea3ng kh\u1ea5u hao v\u1edbi s\u1ed5 t\u00e0i s\u1ea3n; ch\u00fa \u00fd t\u00e0i s\u1ea3n \u0111\u00e3 thanh l\u00fd, t\u00e0i s\u1ea3n mua cu\u1ed1i n\u0103m.<\/li>\n
    4. \u0110\u1ed1i chi\u1ebfu qu\u1ef9 l\u01b0\u01a1ng v\u00e0 b\u1ea3o hi\u1ec3m.<\/strong> T\u1ed5ng l\u01b0\u01a1ng h\u1ea1ch to\u00e1n ph\u1ea3i kh\u1edbp b\u1ea3ng l\u01b0\u01a1ng, t\u1edd khai TNCN v\u00e0 b\u00e1o c\u00e1o b\u1ea3o hi\u1ec3m. L\u1ec7ch s\u1ed1 \u1edf \u0111\u00e2y l\u00e0 \u0111i\u1ec3m b\u1ecb soi nhi\u1ec1u khi thanh tra.<\/li>\n<\/ol>\n

      Giai \u0111o\u1ea1n 3: Th\u00e1ng 3, l\u1eadp h\u1ed3 s\u01a1 v\u00e0 n\u1ed9p<\/h2>\n
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      1. X\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t \u0111\u00fang.<\/strong> Theo Lu\u1eadt Thu\u1ebf TNDN 67\/2025\/QH15, thu\u1ebf su\u1ea5t 15%, 17% ho\u1eb7c 20% x\u00e1c \u0111\u1ecbnh theo doanh thu n\u0103m li\u1ec1n tr\u01b0\u1edbc. Xem b\u1ea3ng ng\u01b0\u1ee1ng \u1edf b\u00e0i thu\u1ebf TNDN 15%, 17%, 20% cho doanh nghi\u1ec7p nh\u1ecf<\/a>.<\/li>\n
      2. X\u1eed l\u00fd l\u1ed7 chuy\u1ec3n sang.<\/strong> L\u1ed7 c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c chuy\u1ec3n tr\u1eeb t\u1ed1i \u0111a 5 n\u0103m; l\u1eadp b\u1ea3ng theo d\u00f5i l\u1ed7 t\u1eebng n\u0103m \u0111\u1ec3 kh\u00f4ng b\u1ecb tr\u1eeb qu\u00e1 h\u1ea1n.<\/li>\n
      3. L\u1eadp t\u1edd khai quy\u1ebft to\u00e1n, ph\u1ee5 l\u1ee5c v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/strong> T\u1edd khai quy\u1ebft to\u00e1n TNDN (m\u1eabu 03\/TNDN) k\u00e8m ph\u1ee5 l\u1ee5c c\u1ea7n kh\u1edbp s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ki\u1ec3m tra ch\u00e9o gi\u1eefa c\u00e1c ch\u1ec9 ti\u00eau tr\u01b0\u1edbc khi n\u1ed9p.<\/li>\n
      4. N\u1ed9p t\u1edd khai v\u00e0 s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu \u0111\u00fang h\u1ea1n 31\/3.<\/strong> H\u1ea1n r\u01a1i v\u00e0o ng\u00e0y ngh\u1ec9 th\u00ec l\u00f9i sang ng\u00e0y l\u00e0m vi\u1ec7c k\u1ebf ti\u1ebfp. Chu\u1ea9n b\u1ecb n\u1ed9p tr\u01b0\u1edbc \u00edt nh\u1ea5t 2 ng\u00e0y \u0111\u1ec3 \u0111\u1ec1 ph\u00f2ng ngh\u1ebdn c\u1ed5ng \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ol>\n

        V\u00ed d\u1ee5 s\u1ed1 xuy\u00ean su\u1ed1t<\/h2>\n

        Gi\u1ea3 s\u1eed c\u00f4ng ty c\u1ed5 ph\u1ea7n X (DEMO) c\u00f3 doanh thu n\u0103m tr\u01b0\u1edbc l\u00e0 12 t\u1ef7 \u0111\u1ed3ng, thu\u1ed9c nh\u00f3m tr\u00ean 3 t\u1ef7 \u0111\u1ebfn 50 t\u1ef7, n\u00ean thu\u1ebf su\u1ea5t TNDN n\u0103m nay l\u00e0 17%.<\/p>\n

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        V\u00ed d\u1ee5 minh ho\u1ea1.<\/strong><\/p>\n