{"id":4917,"date":"2026-08-13T14:57:51","date_gmt":"2026-08-13T07:57:51","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4917"},"modified":"2026-08-13T14:57:51","modified_gmt":"2026-08-13T07:57:51","slug":"cong-van-6926-cth-qldn4","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-6926-cth-qldn4\/","title":{"rendered":"C\u00f4ng v\u0103n 6926\/CTH-QLDN4: H\u01b0\u1edbng d\u1eabn \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 04\/8\/2026, C\u1ee5c Thu\u1ebf TP C\u1ea7n Th\u01a1 \u0111\u00e3 ban h\u00e0nh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/banan\/tin-tuc\/huong-dan-ap-dung-thue-suat-uu-dai-tndn-voi-doanh-nghiep-co-giao-dich-lien-ket-theo-cong-van-6926-r-52176.html\" rel=\"nofollow noopener\" target=\"_blank\">C\u00f4ng v\u0103n 6926\/CTH-QLDN4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 tr\u1ea3 l\u1eddi ki\u1ebfn ngh\u1ecb c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n Ph\u00fa C\u01b0\u1eddng N\u0103ng L\u01b0\u1ee3ng t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 04\/2026\/CV-PCNL ng\u00e0y 14\/7\/2026, li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. V\u0103n b\u1ea3n do \u00f4ng Nguy\u1ec5n Th\u00e0nh T\u00e2m, Ph\u00f3 Tr\u01b0\u1edfng Thu\u1ebf TP C\u1ea7n Th\u01a1, k\u00fd ban h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n \u0111\u00e1ng ch\u00fa \u00fd v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p \u0111ang c\u00f3 quan h\u1ec7 c\u00f4ng ty m\u1eb9 \u2013 c\u00f4ng ty con ho\u1eb7c giao d\u1ecbch li\u00ean k\u1ebft, b\u1edfi t\u1eeb khi<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Thue-thu-nhap-doanh-nghiep-2025-so-67-2025-QH15-580594.aspx\" rel=\"nofollow noopener\" target=\"_blank\"> Lu\u1eadt thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 hi\u1ec7u l\u1ef1c, vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00f3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 15% hay 17% hay kh\u00f4ng kh\u00f4ng c\u00f2n \u0111\u01a1n gi\u1ea3n nh\u01b0 tr\u01b0\u1edbc, m\u00e0 c\u00f2n ph\u1ee5 thu\u1ed9c tr\u1ef1c ti\u1ebfp v\u00e0o t\u00ecnh tr\u1ea1ng doanh thu c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c b\u00ean trong quan h\u1ec7 li\u00ean k\u1ebft. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 n\u1ed9i dung ch\u00ednh c\u1ee7a C\u00f4ng v\u0103n 6926\/CTH-QLDN4, b\u00e1m s\u00e1t c\u0103n c\u1ee9 ph\u00e1p l\u00fd g\u1ed1c, gi\u00fap doanh nghi\u1ec7p n\u1eafm \u0111\u01b0\u1ee3c nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 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\">Index<\/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:\/\/giaodichlienket.man.net.vn\/en\/cong-van-6926-cth-qldn4\/#Can_cu_phap_ly_cua_Cong_van_6926CTH-QLDN4\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 6926\/CTH-QLDN4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-6926-cth-qldn4\/#Hai_muc_thue_suat_uu_dai_theo_Dieu_10_Luat_thue_TNDN_672025QH15\" >Hai m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i theo \u0110i\u1ec1u 10 Lu\u1eadt thu\u1ebf TNDN 67\/2025\/QH15<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-6926-cth-qldn4\/#Cach_xac_dinh_doanh_thu_lam_can_cu_ap_dung_uu_dai\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu l\u00e0m c\u0103n c\u1ee9 \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-6926-cth-qldn4\/#Dieu_kien_ap_dung_uu_dai_doi_voi_doanh_nghiep_co_giao_dich_lien_ket\" >\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-6926-cth-qldn4\/#Nguyen_tac_xu_ly_cu_the_tai_Cong_van_6926CTH-QLDN4\" >Nguy\u00ean t\u1eafc x\u1eed l\u00fd c\u1ee5 th\u1ec3 t\u1ea1i C\u00f4ng v\u0103n 6926\/CTH-QLDN4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-6926-cth-qldn4\/#Doanh_nghiep_co_giao_dich_lien_ket_can_ra_soat_nhung_gi_sau_Cong_van_6926CTH-QLDN4\" >Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n r\u00e0 so\u00e1t nh\u1eefng g\u00ec sau C\u00f4ng v\u0103n 6926\/CTH-QLDN4?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-6926-cth-qldn4\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-6926-cth-qldn4\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-6926-cth-qldn4\/#Cau_hoi_thuong_gap_ve_Cong_van_6926CTH-QLDN4\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 6926\/CTH-QLDN4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-6926-cth-qldn4\/#Doanh_nghiep_co_giao_dich_lien_ket_co_luon_duoc_huong_thue_suat_15_hoac_17_khong\" >Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 lu\u00f4n \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 15% ho\u1eb7c 17% kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-6926-cth-qldn4\/#Can_cu_xac_dinh_doanh_thu_de_ap_dung_thue_suat_uu_dai_la_gi\" >C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-6926-cth-qldn4\/#Chi_mot_cong_ty_con_nho_trong_nhom_lien_ket_co_doanh_thu_thap_thi_cong_ty_me_co_duoc_huong_uu_dai_khong\" >Ch\u1ec9 m\u1ed9t c\u00f4ng ty con nh\u1ecf trong nh\u00f3m li\u00ean k\u1ebft c\u00f3 doanh thu th\u1ea5p th\u00ec c\u00f4ng ty m\u1eb9 c\u00f3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-6926-cth-qldn4\/#Doanh_nghiep_moi_thanh_lap_chua_co_so_lieu_nam_truoc_lien_ke_thi_xac_dinh_thue_suat_the_nao\" >Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, ch\u01b0a c\u00f3 s\u1ed1 li\u1ec7u n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 th\u00ec x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cua_Cong_van_6926CTH-QLDN4\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 6926\/CTH-QLDN4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4920\" aria-describedby=\"caption-attachment-4920\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4920\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-cua-Cong-van-6926_CTH-QLDN4.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 6926\/CTH-QLDN4\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-cua-Cong-van-6926_CTH-QLDN4.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-cua-Cong-van-6926_CTH-QLDN4-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-cua-Cong-van-6926_CTH-QLDN4-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-cua-Cong-van-6926_CTH-QLDN4-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-cua-Cong-van-6926_CTH-QLDN4-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4920\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 6926\/CTH-QLDN4<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 6926\/CTH-QLDN4 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15 ng\u00e0y 14\/6\/2025: kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 10 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 18.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP ng\u00e0y 15\/12\/2025: kho\u1ea3n 4 \u0110i\u1ec1u 11, quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ed5ng doanh thu l\u00e0m c\u0103n c\u1ee9 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP ng\u00e0y 05\/11\/2020 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP ng\u00e0y 10\/02\/2025 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP) quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c d\u1eabn chi\u1ebfu \u0111\u1ea7y \u0111\u1ee7 c\u00e1c v\u0103n b\u1ea3n n\u00e0y cho th\u1ea5y C\u00f4ng v\u0103n 6926\/CTH-QLDN4 kh\u00f4ng \u0111\u01b0a ra quy \u0111\u1ecbnh m\u1edbi, m\u00e0 ch\u1ec9 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t c\u00e1c quy \u0111\u1ecbnh \u0111\u00e3 c\u00f3 trong h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hai_muc_thue_suat_uu_dai_theo_Dieu_10_Luat_thue_TNDN_672025QH15\"><\/span><b>Hai m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i theo \u0110i\u1ec1u 10 Lu\u1eadt thu\u1ebf TNDN 67\/2025\/QH15<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo n\u1ed9i dung \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn trong C\u00f4ng v\u0103n 6926\/CTH-QLDN4, \u0110i\u1ec1u 10 Lu\u1eadt thu\u1ebf TNDN 67\/2025\/QH15 quy \u0111\u1ecbnh hai m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i d\u1ef1a tr\u00ean quy m\u00f4 doanh thu:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Thu\u1ebf su\u1ea5t<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec1u ki\u1ec7n doanh thu n\u0103m<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17%\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu n\u0103m tr\u00ean 3 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh thu l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng hai m\u1ee9c thu\u1ebf su\u1ea5t n\u00e0y l\u00e0 <\/span><b>t\u1ed5ng doanh thu c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf TNDN tr\u01b0\u1edbc li\u1ec1n k\u1ec1<\/b><span style=\"font-weight: 400;\">. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ed5ng doanh thu c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7, m\u00e0 chi ti\u1ebft h\u00f3a ch\u00ednh l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_doanh_thu_lam_can_cu_ap_dung_uu_dai\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu l\u00e0m c\u0103n c\u1ee9 \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6926\/CTH-QLDN4 nh\u1eafc l\u1ea1i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ed5ng doanh thu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh bao g\u1ed3m doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu), doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 thu nh\u1eadp kh\u00e1c, c\u0103n c\u1ee9 theo <\/span><b>Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng d\u01b0\u1edbi 12 th\u00e1ng<\/b><span style=\"font-weight: 400;\"> trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1: t\u1ed5ng doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng doanh thu th\u1ef1c t\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00f3 chia cho s\u1ed1 th\u00e1ng doanh nghi\u1ec7p th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, nh\u00e2n v\u1edbi 12 th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chia, t\u00e1ch<\/b><span style=\"font-weight: 400;\"> trong th\u00e1ng b\u1ea5t k\u1ef3 c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1: th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ee7 th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp trong k\u1ef3 t\u00ednh thu\u1ebf<\/b><span style=\"font-weight: 400;\"> v\u00e0 d\u1ef1 ki\u1ebfn t\u1ed5ng doanh thu trong k\u1ef3 kh\u00f4ng qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng: doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1m n\u1ed9p thu\u1ebf h\u00e0ng qu\u00fd theo m\u1ee9c thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng 15% ho\u1eb7c 17%. K\u1ebft th\u00fac k\u1ef3 t\u00ednh thu\u1ebf, n\u1ebfu doanh thu th\u1ef1c t\u1ebf \u0111\u00fang nh\u01b0 d\u1ef1 ki\u1ebfn th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai, quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh; n\u1ebfu doanh thu th\u1ef1c t\u1ebf <\/span><b>kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t \u0111\u00e3 t\u1ea1m \u00e1p d\u1ee5ng, d\u1eabn \u0111\u1ebfn n\u1ed9p thi\u1ebfu so v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p b\u1ed5 sung s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_ap_dung_uu_dai_doi_voi_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 4 \u0110i\u1ec1u 18 Lu\u1eadt thu\u1ebf TNDN 67\/2025\/QH15:\u00a0<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t 15% v\u00e0 17% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 10 c\u1ee7a Lu\u1eadt n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p l\u00e0 c\u00f4ng ty con ho\u1eb7c c\u00f4ng ty c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft m\u00e0 doanh nghi\u1ec7p trong quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 10 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c nh\u1eafc l\u1ea1i t\u01b0\u01a1ng \u1ee9ng t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP: thu\u1ebf su\u1ea5t 15% v\u00e0 17% kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam l\u00e0 c\u00f4ng ty con ho\u1eb7c c\u00f4ng ty c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft m\u00e0 doanh nghi\u1ec7p trong quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 c\u1ee7a \u0111i\u1ec1u n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_xu_ly_cu_the_tai_Cong_van_6926CTH-QLDN4\"><\/span><b>Nguy\u00ean t\u1eafc x\u1eed l\u00fd c\u1ee5 th\u1ec3 t\u1ea1i C\u00f4ng v\u0103n 6926\/CTH-QLDN4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean c\u01a1 s\u1edf c\u00e1c c\u0103n c\u1ee9 n\u00eau tr\u00ean, C\u1ee5c Thu\u1ebf TP C\u1ea7n Th\u01a1 \u0111\u01b0a ra hai nguy\u00ean t\u1eafc x\u1eed l\u00fd r\u00f5 r\u00e0ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 1 &#8211; \u0110\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 15%: N\u1ebfu doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 kh\u00f4ng qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi c\u00e1c doanh nghi\u1ec7p trong quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p \u0111\u00f3 c\u0169ng \u0111\u1ec1u c\u00f3 t\u1ed5ng doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng, th\u00ec doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 15%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 2 &#8211; Kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 15% v\u00e0 17%: N\u1ebfu c\u00f3 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o trong quan h\u1ec7 li\u00ean k\u1ebft (c\u00f4ng ty m\u1eb9, c\u00f4ng ty con, c\u00f4ng ty c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft) kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 10 Lu\u1eadt thu\u1ebf TNDN 67\/2025\/QH15, th\u00ec c\u0103n c\u1ee9 kho\u1ea3n 4 \u0110i\u1ec1u 18 Lu\u1eadt thu\u1ebf TNDN 67\/2025\/QH15, c\u00e1c doanh nghi\u1ec7p trong quan h\u1ec7 li\u00ean k\u1ebft \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 15% v\u00e0 17%.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, ch\u1ec9 c\u1ea7n m\u1ed9t m\u1eaft x\u00edch trong chu\u1ed7i quan h\u1ec7 li\u00ean k\u1ebft v\u01b0\u1ee3t ng\u01b0\u1ee1ng doanh thu quy \u0111\u1ecbnh, to\u00e0n b\u1ed9 c\u00e1c doanh nghi\u1ec7p c\u00f2n l\u1ea1i trong chu\u1ed7i \u0111\u00f3, k\u1ec3 c\u1ea3 doanh nghi\u1ec7p c\u00f3 doanh thu r\u1ea5t nh\u1ecf, c\u0169ng s\u1ebd m\u1ea5t quy\u1ec1n h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_giao_dich_lien_ket_can_ra_soat_nhung_gi_sau_Cong_van_6926CTH-QLDN4\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n r\u00e0 so\u00e1t nh\u1eefng g\u00ec sau C\u00f4ng v\u0103n 6926\/CTH-QLDN4?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4919\" aria-describedby=\"caption-attachment-4919\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4919\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-co-giao-dich-lien-ket-can-ra-soat-nhung-gi-sau-Cong-van-6926_CTH-QLDN4.jpg\" alt=\"Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n r\u00e0 so\u00e1t nh\u1eefng g\u00ec sau C\u00f4ng v\u0103n 6926\/CTH-QLDN4\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-co-giao-dich-lien-ket-can-ra-soat-nhung-gi-sau-Cong-van-6926_CTH-QLDN4.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-co-giao-dich-lien-ket-can-ra-soat-nhung-gi-sau-Cong-van-6926_CTH-QLDN4-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-co-giao-dich-lien-ket-can-ra-soat-nhung-gi-sau-Cong-van-6926_CTH-QLDN4-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-co-giao-dich-lien-ket-can-ra-soat-nhung-gi-sau-Cong-van-6926_CTH-QLDN4-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-co-giao-dich-lien-ket-can-ra-soat-nhung-gi-sau-Cong-van-6926_CTH-QLDN4-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4919\" class=\"wp-caption-text\">Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n r\u00e0 so\u00e1t nh\u1eefng g\u00ec sau C\u00f4ng v\u0103n 6926\/CTH-QLDN4<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb n\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 6926\/CTH-QLDN4, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t c\u00e1c \u0111i\u1ec3m sau tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu c\u1ee7a ch\u00ednh doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1, \u0111\u1ed1i chi\u1ebfu v\u1edbi hai ng\u01b0\u1ee1ng 3 t\u1ef7 \u0111\u1ed3ng v\u00e0 50 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu c\u1ee7a to\u00e0n b\u1ed9 c\u00e1c b\u00ean trong quan h\u1ec7 li\u00ean k\u1ebft, bao g\u1ed3m c\u00f4ng ty m\u1eb9, c\u00f4ng ty con v\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, v\u00ec ch\u1ec9 m\u1ed9t b\u00ean kh\u00f4ng \u0111\u1ea1t \u0111i\u1ec1u ki\u1ec7n c\u0169ng khi\u1ebfn c\u1ea3 nh\u00f3m m\u1ea5t \u01b0u \u0111\u00e3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1ch quy \u0111\u1ed5i doanh thu \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng d\u01b0\u1edbi 12 th\u00e1ng ho\u1eb7c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp trong k\u1ef3, \u0111\u1ec3 tr\u00e1nh x\u00e1c \u0111\u1ecbnh sai s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro n\u1ed9p thi\u1ebfu thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p n\u1ebfu doanh nghi\u1ec7p t\u1ea1m n\u1ed9p theo thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i d\u1ef1 ki\u1ebfn nh\u01b0ng k\u1ebft th\u00fac k\u1ef3 t\u00ednh thu\u1ebf l\u1ea1i kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf.\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6926\/CTH-QLDN4\u00a0 \u0111\u00e3 l\u00e0m r\u00f5 m\u1ed9t nguy\u00ean t\u1eafc quan tr\u1ecdng: vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 15% v\u00e0 17% cho doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 ph\u1ee5 thu\u1ed9c v\u00e0o doanh thu c\u1ee7a ri\u00eang doanh nghi\u1ec7p \u0111\u00f3, m\u00e0 c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o doanh thu c\u1ee7a to\u00e0n b\u1ed9 c\u00e1c doanh nghi\u1ec7p trong quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung h\u01b0\u1edbng d\u1eabn mang t\u00ednh nguy\u00ean t\u1eafc, \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ec3 tr\u1ea3 l\u1eddi m\u1ed9t tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 (C\u00f4ng ty C\u1ed5 ph\u1ea7n Ph\u00fa C\u01b0\u1eddng N\u0103ng L\u01b0\u1ee3ng), n\u00ean c\u00e1c doanh nghi\u1ec7p kh\u00e1c c\u1ea7n c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh, \u0111\u1ed1i chi\u1ebfu v\u1edbi Lu\u1eadt thu\u1ebf TNDN 67\/2025\/QH15, Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP c\u00f9ng c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ec3 \u00e1p d\u1ee5ng cho \u0111\u00fang.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang c\u00f3 c\u1ea5u tr\u00fac c\u00f4ng ty m\u1eb9 &#8211; con ho\u1eb7c ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng tham v\u1ea5n<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c t\u01b0 \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t doanh thu c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft ngay t\u1eeb \u0111\u1ea7u k\u1ef3 t\u00ednh thu\u1ebf s\u1ebd gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb truy thu v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p v\u1ec1 sau.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Cong_van_6926CTH-QLDN4\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 6926\/CTH-QLDN4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_giao_dich_lien_ket_co_luon_duoc_huong_thue_suat_15_hoac_17_khong\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 lu\u00f4n \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 15% ho\u1eb7c 17% kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Theo C\u00f4ng v\u0103n 6926\/CTH-QLDN4, ch\u1ec9 khi doanh nghi\u1ec7p v\u00e0 t\u1ea5t c\u1ea3 c\u00e1c b\u00ean trong quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ec1u \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n doanh thu t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 10 Lu\u1eadt thu\u1ebf TNDN 67\/2025\/QH15 th\u00ec m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. N\u1ebfu c\u00f3 m\u1ed9t b\u00ean kh\u00f4ng \u0111\u00e1p \u1ee9ng, c\u1ea3 nh\u00f3m li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_xac_dinh_doanh_thu_de_ap_dung_thue_suat_uu_dai_la_gi\"><\/span><b>C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u00e0 t\u1ed5ng doanh thu t\u1ea1i Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1, theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_mot_cong_ty_con_nho_trong_nhom_lien_ket_co_doanh_thu_thap_thi_cong_ty_me_co_duoc_huong_uu_dai_khong\"><\/span><b>Ch\u1ec9 m\u1ed9t c\u00f4ng ty con nh\u1ecf trong nh\u00f3m li\u00ean k\u1ebft c\u00f3 doanh thu th\u1ea5p th\u00ec c\u00f4ng ty m\u1eb9 c\u00f3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Theo nguy\u00ean t\u1eafc t\u1ea1i C\u00f4ng v\u0103n 6926\/CTH-QLDN4, vi\u1ec7c x\u00e9t \u01b0u \u0111\u00e3i \u00e1p d\u1ee5ng theo chi\u1ec1u ng\u01b0\u1ee3c l\u1ea1i: n\u1ebfu b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o trong quan h\u1ec7 li\u00ean k\u1ebft (k\u1ec3 c\u1ea3 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con) kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n doanh thu t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 10, th\u00ec to\u00e0n b\u1ed9 c\u00e1c doanh nghi\u1ec7p trong nh\u00f3m li\u00ean k\u1ebft \u0111\u00f3, k\u1ec3 c\u1ea3 b\u00ean c\u00f3 doanh thu th\u1ea5p \u0111\u1ec1u kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 15%, 17%. \u01afu \u0111\u00e3i ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi t\u1ea5t c\u1ea3 c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_chua_co_so_lieu_nam_truoc_lien_ke_thi_xac_dinh_thue_suat_the_nao\"><\/span><b>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, ch\u01b0a c\u00f3 s\u1ed1 li\u1ec7u n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 th\u00ec x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c d\u1eabn trong C\u00f4ng v\u0103n 6926\/CTH-QLDN4, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u0103n c\u1ee9 v\u00e0o doanh thu d\u1ef1 ki\u1ebfn trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ec3 t\u1ea1m n\u1ed9p thu\u1ebf h\u00e0ng qu\u00fd theo m\u1ee9c 15% ho\u1eb7c 17%. Khi k\u1ebft th\u00fac k\u1ef3 t\u00ednh thu\u1ebf, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n theo s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf; n\u1ebfu doanh thu th\u1ef1c t\u1ebf kh\u00f4ng \u0111\u1ea1t \u0111i\u1ec1u ki\u1ec7n nh\u01b0 d\u1ef1 ki\u1ebfn, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p b\u1ed5 sung s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu c\u00f9ng ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 04\/8\/2026, C\u1ee5c Thu\u1ebf TP C\u1ea7n Th\u01a1 \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n 6926\/CTH-QLDN4 \u0111\u1ec3 tr\u1ea3 l\u1eddi ki\u1ebfn ngh\u1ecb c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n Ph\u00fa C\u01b0\u1eddng N\u0103ng L\u01b0\u1ee3ng t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 04\/2026\/CV-PCNL ng\u00e0y 14\/7\/2026, li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4918,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4917","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4917","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=4917"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4917\/revisions"}],"predecessor-version":[{"id":4921,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4917\/revisions\/4921"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4918"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4917"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4917"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}