{"id":5143,"date":"2026-09-14T09:23:00","date_gmt":"2026-09-14T02:23:00","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5143"},"modified":"2026-09-14T09:23:00","modified_gmt":"2026-09-14T02:23:00","slug":"thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 255 thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia \u0111\u1eb7c bi\u1ec7t quan t\u00e2m khi <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP t\u1eeb ng\u00e0y 01\/7\/2026. M\u1ed1c 18.000 t\u1ef7 \u0111\u1ed3ng quen thu\u1ed9c su\u1ed1t nhi\u1ec1u n\u0103m qua kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean, k\u00e9o theo h\u00e0ng lo\u1ea1t c\u00e2u h\u1ecfi v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p c\u00f3 c\u00f2n thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o hay kh\u00f4ng, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng, v\u00e0 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng l\u1ea1i to\u00e0n b\u1ed9 c\u0103n c\u1ee9 ph\u00e1p l\u00fd, c\u00e1ch x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng m\u1edbi v\u00e0 nh\u1eefng vi\u1ec7c c\u1ea7n l\u00e0m ngay \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro ch\u1eadm tr\u1ec5 ho\u1eb7c b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 k\u00ea khai.<\/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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Vi_sao_thay_doi_nguong_doanh_thu_lap_Bao_cao_loi_nhuan_lien_quoc_gia_lai_dang_chu_y_voi_doanh_nghiep_co_giao_dich_lien_ket\" >V\u00ec sao thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia l\u1ea1i \u0111\u00e1ng ch\u00fa \u00fd 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-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Nguong_cu_theo_Nghi_dinh_1322020ND-CP\" >Ng\u01b0\u1ee1ng c\u0169 theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Nguong_moi_theo_Nghi_dinh_2552026ND-CP\" >Ng\u01b0\u1ee1ng m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/li><\/ul><\/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\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Can_cu_phap_ly_va_cach_xac_dinh_thay_doi_nguong_doanh_thu_lap_Bao_cao_loi_nhuan_lien_quoc_gia\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/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\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Dieu_19_Nghi_dinh_2552026ND-CP_quy_dinh_trach_nhiem_cua_nguoi_nop_thue\" >\u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Ai_la_doi_tuong_chiu_anh_huong_cua_thay_doi_nguong_doanh_thu_lap_Bao_cao_loi_nhuan_lien_quoc_gia\" >Ai l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu \u1ea3nh h\u01b0\u1edfng c\u1ee7a thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Vi_sao_muc_750_trieu_Euro_lai_gan_voi_co_che_trao_doi_thong_tin_tu_dong_CbCR\" >V\u00ec sao m\u1ee9c 750 tri\u1ec7u Euro l\u1ea1i g\u1eafn v\u1edbi c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Truong_hop_khong_phai_nop_bao_cao_cho_co_quan_thue_Viet_Nam\" >Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Truong_hop_phai_nop_bao_cao_cho_co_quan_thue_Viet_Nam\" >Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Thong_bao_ve_doi_tuong_nop_bao_cao\" >\u5173\u4e8e\u62a5\u544a\u5b9e\u4f53\u7684\u901a\u77e5<\/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\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Thoi_han_dinh_dang_va_ty_gia_xac_dinh_nguong\" >Th\u1eddi h\u1ea1n, \u0111\u1ecbnh d\u1ea1ng v\u00e0 t\u1ef7 gi\u00e1 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng<\/a><\/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:\/\/giaodichlienket.man.net.vn\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Doanh_nghiep_can_lam_gi_truoc_thay_doi_nguong_doanh_thu_lap_Bao_cao_loi_nhuan_lien_quoc_gia\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec tr\u01b0\u1edbc thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia?<\/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:\/\/giaodichlienket.man.net.vn\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Buoc_1_Xac_dinh_vai_tro_cua_doanh_nghiep_trong_tap_doan\" >B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh vai tr\u00f2 c\u1ee7a doanh nghi\u1ec7p trong t\u1eadp \u0111o\u00e0n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Buoc_2_Doi_chieu_doanh_thu_hop_nhat_toan_cau_voi_nguong_750_trieu_Euro\" >B\u01b0\u1edbc 2: \u0110\u1ed1i chi\u1ebfu doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u v\u1edbi ng\u01b0\u1ee1ng 750 tri\u1ec7u Euro<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Buoc_3_Ra_soat_nghia_vu_nop_bao_cao_hoac_dieu_kien_mien_tru\" >B\u01b0\u1edbc 3: R\u00e0 so\u00e1t ngh\u0129a v\u1ee5 n\u1ed9p b\u00e1o c\u00e1o ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Buoc_4_Chuan_bi_va_nop_Thong_bao_Mau_so_01TB-BCLN_dung_han\" >B\u01b0\u1edbc 4: Chu\u1ea9n b\u1ecb v\u00e0 n\u1ed9p Th\u00f4ng b\u00e1o M\u1eabu s\u1ed1 01\/TB-BCLN \u0111\u00fang h\u1ea1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Buoc_5_Lap_Bao_cao_loi_nhuan_lien_quoc_gia_dung_dinh_dang_neu_thuoc_dien_phai_nop\" >B\u01b0\u1edbc 5: L\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng n\u1ebfu thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Moi_lien_he_giua_thay_doi_nguong_doanh_thu_lap_Bao_cao_loi_nhuan_lien_quoc_gia_va_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >M\u1ed1i li\u00ean h\u1ec7 gi\u1eefa thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia v\u00e0 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Cau_hoi_thuong_gap_ve_thay_doi_nguong_doanh_thu_lap_Bao_cao_loi_nhuan_lien_quoc_gia\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Thay_doi_nguong_doanh_thu_lap_Bao_cao_loi_nhuan_lien_quoc_gia_co_hieu_luc_tu_khi_nao\" >Thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Nguong_750_trieu_Euro_duoc_xac_dinh_dua_tren_so_lieu_doanh_thu_cua_nam_nao\" >Ng\u01b0\u1ee1ng 750 tri\u1ec7u Euro \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u doanh thu c\u1ee7a n\u0103m n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Doanh_nghiep_co_Cong_ty_me_toi_cao_o_nuoc_ngoai_co_bat_buoc_phai_nop_Bao_cao_loi_nhuan_lien_quoc_gia_cho_co_quan_thue_Viet_Nam_khong\" >Doanh nghi\u1ec7p c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Ty_gia_nao_duoc_dung_de_quy_doi_doanh_thu_sang_Euro_khi_xac_dinh_nguong\" >T\u1ef7 gi\u00e1 n\u00e0o \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 quy \u0111\u1ed5i doanh thu sang Euro khi x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Thong_bao_ve_doi_tuong_nop_Bao_cao_loi_nhuan_lien_quoc_gia_phai_nop_theo_mau_nao_va_khi_nao\" >Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia ph\u1ea3i n\u1ed9p theo m\u1eabu n\u00e0o v\u00e0 khi n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thay-doi-nguong-doanh-thu-lap-bao-cao-loi-nhuan-lien-quoc-gia\/#Thoi_han_nop_Bao_cao_loi_nhuan_lien_quoc_gia_la_bao_lau\" >Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia l\u00e0 bao l\u00e2u?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_thay_doi_nguong_doanh_thu_lap_Bao_cao_loi_nhuan_lien_quoc_gia_lai_dang_chu_y_voi_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>V\u00ec sao thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia l\u1ea1i \u0111\u00e1ng ch\u00fa \u00fd v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5146\" aria-describedby=\"caption-attachment-5146\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5146\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Thay-doi-nguong-doanh-thu-lap-Bao-cao-loi-nhuan-lien-quoc-gia-lai-dang-chu-y-voi-doanh-nghiep-co-giao-dich-lien-ket.jpg\" alt=\"Thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia l\u1ea1i \u0111\u00e1ng ch\u00fa \u00fd v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Thay-doi-nguong-doanh-thu-lap-Bao-cao-loi-nhuan-lien-quoc-gia-lai-dang-chu-y-voi-doanh-nghiep-co-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Thay-doi-nguong-doanh-thu-lap-Bao-cao-loi-nhuan-lien-quoc-gia-lai-dang-chu-y-voi-doanh-nghiep-co-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Thay-doi-nguong-doanh-thu-lap-Bao-cao-loi-nhuan-lien-quoc-gia-lai-dang-chu-y-voi-doanh-nghiep-co-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Thay-doi-nguong-doanh-thu-lap-Bao-cao-loi-nhuan-lien-quoc-gia-lai-dang-chu-y-voi-doanh-nghiep-co-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Thay-doi-nguong-doanh-thu-lap-Bao-cao-loi-nhuan-lien-quoc-gia-lai-dang-chu-y-voi-doanh-nghiep-co-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5146\" class=\"wp-caption-text\">Thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia l\u1ea1i \u0111\u00e1ng ch\u00fa \u00fd v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t \u0111i\u1ec1u ch\u1ec9nh k\u1ef9 thu\u1eadt v\u1ec1 con s\u1ed1. \u0110\u00e2y l\u00e0 s\u1ef1 d\u1ecbch chuy\u1ec3n t\u1eeb c\u00e1ch quy \u0111\u1ecbnh ng\u01b0\u1ee1ng b\u1eb1ng m\u1ed9t m\u1ee9c tuy\u1ec7t \u0111\u1ed1i t\u00ednh theo \u0111\u1ed3ng Vi\u1ec7t Nam sang c\u00e1ch quy \u0111\u1ecbnh ng\u01b0\u1ee1ng theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, t\u00ednh b\u1eb1ng Euro v\u00e0 c\u00f3 c\u01a1 ch\u1ebf quy \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1eb1ng n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam \u0111ang \u1edf g\u1ea7n v\u00f9ng ranh gi\u1edbi c\u1ee7a ng\u01b0\u1ee1ng c\u0169, ho\u1eb7c c\u00e1c doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i, vi\u1ec7c kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi quy \u0111\u1ecbnh m\u1edbi c\u00f3 th\u1ec3 d\u1eabn t\u1edbi hai k\u1ecbch b\u1ea3n tr\u00e1i ng\u01b0\u1ee3c nhau: ho\u1eb7c b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 n\u1ed9p b\u00e1o c\u00e1o d\u00f9 th\u1ef1c t\u1ebf \u0111\u00e3 thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng, ho\u1eb7c t\u1ed1n ngu\u1ed3n l\u1ef1c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 cho m\u1ed9t ngh\u0129a v\u1ee5 m\u00e0 th\u1ef1c ch\u1ea5t doanh nghi\u1ec7p kh\u00f4ng c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf to\u00e0n c\u1ea7u ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t vi\u1ec7c trao \u0111\u1ed5i th\u00f4ng tin theo c\u01a1 ch\u1ebf \u0111a ph\u01b0\u01a1ng, vi\u1ec7c n\u1eafm ch\u1eafc thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u00f2n l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a c\u1ea3 t\u1eadp \u0111o\u00e0n, thay v\u00ec ch\u1ec9 x\u1eed l\u00fd ri\u00eang l\u1ebb t\u1eebng ph\u00e1p nh\u00e2n t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_cu_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>Ng\u01b0\u1ee1ng c\u0169 theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc ng\u00e0y 01\/7\/2026, t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 5 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, ng\u01b0\u1ee1ng l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb 18.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean. \u0110\u00e2y l\u00e0 m\u1ee9c c\u1ed1 \u0111\u1ecbnh b\u1eb1ng ti\u1ec1n \u0111\u1ed3ng, kh\u00f4ng g\u1eafn v\u1edbi t\u1ef7 gi\u00e1 hay th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, v\u00e0 \u0111\u00e3 t\u1ed3n t\u1ea1i xuy\u00ean su\u1ed1t giai \u0111o\u1ea1n \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_moi_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>Ng\u01b0\u1ee1ng m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 n\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a vi\u1ec7c thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia. C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u trong n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb 750 tri\u1ec7u Euro tr\u1edf l\u00ean ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 \u1edf hai \u0111i\u1ec3m: chuy\u1ec3n t\u1eeb m\u1ee9c tuy\u1ec7t \u0111\u1ed1i 18.000 t\u1ef7 \u0111\u1ed3ng sang m\u1ee9c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 750 tri\u1ec7u Euro theo th\u00f4ng l\u1ec7 c\u1ee7a OECD, \u0111\u1ed3ng th\u1eddi chuy\u1ec3n m\u1ed1c x\u00e1c \u0111\u1ecbnh doanh thu t\u1eeb &#8220;k\u1ef3 t\u00ednh thu\u1ebf&#8221; sang &#8220;n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o&#8221;. S\u1ef1 thay \u0111\u1ed5i th\u1ee9 hai n\u00e0y tuy \u00edt \u0111\u01b0\u1ee3c ch\u00fa \u00fd nh\u01b0ng l\u1ea1i \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p ph\u1ea3i nh\u00ecn v\u1ec1 s\u1ed1 li\u1ec7u c\u1ee7a n\u0103m li\u1ec1n tr\u01b0\u1edbc, ch\u1ee9 kh\u00f4ng ph\u1ea3i s\u1ed1 li\u1ec7u c\u1ee7a ch\u00ednh n\u0103m \u0111ang l\u1eadp b\u00e1o c\u00e1o, khi x\u00e1c \u0111\u1ecbnh m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng hay kh\u00f4ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_va_cach_xac_dinh_thay_doi_nguong_doanh_thu_lap_Bao_cao_loi_nhuan_lien_quoc_gia\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5145\" aria-describedby=\"caption-attachment-5145\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5145\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-va-cach-xac-dinh-thay-doi-nguong-doanh-thu-lap-Bao-cao-loi-nhuan-lien-quoc-gia.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-va-cach-xac-dinh-thay-doi-nguong-doanh-thu-lap-Bao-cao-loi-nhuan-lien-quoc-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-va-cach-xac-dinh-thay-doi-nguong-doanh-thu-lap-Bao-cao-loi-nhuan-lien-quoc-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-va-cach-xac-dinh-thay-doi-nguong-doanh-thu-lap-Bao-cao-loi-nhuan-lien-quoc-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-va-cach-xac-dinh-thay-doi-nguong-doanh-thu-lap-Bao-cao-loi-nhuan-lien-quoc-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-va-cach-xac-dinh-thay-doi-nguong-doanh-thu-lap-Bao-cao-loi-nhuan-lien-quoc-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5145\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_19_Nghi_dinh_2552026ND-CP_quy_dinh_trach_nhiem_cua_nguoi_nop_thue\"><\/span><b>\u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 n\u1ed9i dung li\u00ean quan \u0111\u1ebfn thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, \u0111i\u1ec1u kho\u1ea3n v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf li\u00ean quan \u0111\u1ebfn B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia. Kho\u1ea3n 1 \u0111i\u1ec1u n\u00e0y n\u00eau r\u00f5:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u trong n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb 750 tri\u1ec7u Euro tr\u1edf l\u00ean ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cho c\u01a1 quan thu\u1ebf.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 19 m\u1edf r\u1ed9ng ph\u1ea1m vi sang tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i. Theo \u0111\u00f3, n\u1ebfu C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u trong n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb 750 tri\u1ec7u Euro tr\u1edf l\u00ean, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam c\u0169ng ph\u00e1t sinh ngh\u0129a v\u1ee5 li\u00ean quan, d\u00f9 ngh\u0129a v\u1ee5 c\u1ee5 th\u1ec3 (t\u1ef1 n\u1ed9p, hay ch\u1ec9 n\u1ed9p th\u00f4ng b\u00e1o) c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u00e3 n\u1ed9p b\u00e1o c\u00e1o t\u1ea1i n\u01b0\u1edbc s\u1edf t\u1ea1i v\u00e0 b\u00e1o c\u00e1o \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c trao \u0111\u1ed5i t\u1ef1 \u0111\u1ed9ng cho Vi\u1ec7t Nam hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ai_la_doi_tuong_chiu_anh_huong_cua_thay_doi_nguong_doanh_thu_lap_Bao_cao_loi_nhuan_lien_quoc_gia\"><\/span><b>Ai l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu \u1ea3nh h\u01b0\u1edfng c\u1ee7a thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_5147\" aria-describedby=\"caption-attachment-5147\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5147\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Ai-la-doi-tuong-chiu-anh-huong-cua-thay-doi-nguong-doanh-thu-lap-Bao-cao-loi-nhuan-lien-quoc-gia.jpg\" alt=\"Ai l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu \u1ea3nh h\u01b0\u1edfng c\u1ee7a thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Ai-la-doi-tuong-chiu-anh-huong-cua-thay-doi-nguong-doanh-thu-lap-Bao-cao-loi-nhuan-lien-quoc-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Ai-la-doi-tuong-chiu-anh-huong-cua-thay-doi-nguong-doanh-thu-lap-Bao-cao-loi-nhuan-lien-quoc-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Ai-la-doi-tuong-chiu-anh-huong-cua-thay-doi-nguong-doanh-thu-lap-Bao-cao-loi-nhuan-lien-quoc-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Ai-la-doi-tuong-chiu-anh-huong-cua-thay-doi-nguong-doanh-thu-lap-Bao-cao-loi-nhuan-lien-quoc-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Ai-la-doi-tuong-chiu-anh-huong-cua-thay-doi-nguong-doanh-thu-lap-Bao-cao-loi-nhuan-lien-quoc-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5147\" class=\"wp-caption-text\">Ai l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu \u1ea3nh h\u01b0\u1edfng c\u1ee7a thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 hai nh\u00f3m doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t ngay khi thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u00f3 hi\u1ec7u l\u1ef1c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nh\u00f3m 1 &#8211; C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u1eb7t t\u1ea1i Vi\u1ec7t Nam: <\/b><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m tr\u1ef1c ti\u1ebfp \u00e1p d\u1ee5ng kho\u1ea3n 1 \u0110i\u1ec1u 19, ph\u1ea3i t\u1ef1 \u0111\u1ed1i chi\u1ebfu doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u c\u1ee7a n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o v\u1edbi m\u1ee9c 750 tri\u1ec7u Euro \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 l\u1eadp b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nh\u00f3m 2 &#8211; Doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i: <\/b><span style=\"font-weight: 400;\">Nh\u00f3m n\u00e0y kh\u00f4ng tr\u1ef1c ti\u1ebfp so s\u00e1nh doanh thu c\u1ee7a ch\u00ednh m\u00ecnh, m\u00e0 c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u c\u1ee7a c\u1ea3 t\u1eadp \u0111o\u00e0n \u0111\u1ec3 bi\u1ebft C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng 750 tri\u1ec7u Euro hay kh\u00f4ng, t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m n\u1ed9p b\u00e1o c\u00e1o, n\u1ed9p th\u00f4ng b\u00e1o, ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_muc_750_trieu_Euro_lai_gan_voi_co_che_trao_doi_thong_tin_tu_dong_CbCR\"><\/span><b>V\u00ec sao m\u1ee9c 750 tri\u1ec7u Euro l\u1ea1i g\u1eafn v\u1edbi c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chuy\u1ec3n sang m\u1ee9c 750 tri\u1ec7u Euro kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t con s\u1ed1 ng\u1eabu nhi\u00ean. \u0110\u00e2y l\u00e0 ng\u01b0\u1ee1ng \u0111\u00e3 \u0111\u01b0\u1ee3c nhi\u1ec1u qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t trong khu\u00f4n kh\u1ed5 h\u00e0nh \u0111\u1ed9ng ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn c\u1ee7a OECD, gi\u00fap B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a c\u00f9ng m\u1ed9t t\u1eadp \u0111o\u00e0n \u0111\u01b0\u1ee3c nh\u1eadn di\u1ec7n nh\u1ea5t qu\u00e1n d\u00f9 n\u1ed9p \u1edf b\u1ea5t k\u1ef3 qu\u1ed1c gia n\u00e0o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1edd v\u1eady, thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia t\u1ea1i Vi\u1ec7t Nam \u0111\u1ed3ng th\u1eddi t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c trao \u0111\u1ed5i qua l\u1ea1i gi\u1eefa c\u00e1c c\u01a1 quan thu\u1ebf th\u00f4ng qua<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-che-trao-doi-thong-tin-tu-dong-cbcr\/\"> c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> theo Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n, thay v\u00ec m\u1ed7i qu\u1ed1c gia y\u00eau c\u1ea7u n\u1ed9p tr\u1ef1c ti\u1ebfp m\u1ed9t c\u00e1ch r\u1eddi r\u1ea1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Tr\u00e1ch nhi\u1ec7m c\u1ee5 th\u1ec3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf sau khi ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia thay \u0111\u1ed5i<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1eafm \u0111\u01b0\u1ee3c m\u1ee9c ng\u01b0\u1ee1ng m\u1edbi m\u1edbi ch\u1ec9 l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u. \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f2n quy \u0111\u1ecbnh m\u1ed9t chu\u1ed7i tr\u00e1ch nhi\u1ec7m \u0111i k\u00e8m m\u00e0 doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00fang tr\u00ecnh t\u1ef1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_khong_phai_nop_bao_cao_cho_co_quan_thue_Viet_Nam\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i v\u01b0\u1ee3t ng\u01b0\u1ee1ng 750 tri\u1ec7u Euro kh\u00f4ng ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam trong hai tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u1ea1i qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa, v\u00e0 b\u00e1o c\u00e1o n\u00e0y \u0111\u01b0\u1ee3c trao \u0111\u1ed5i t\u1ef1 \u0111\u1ed9ng cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam theo Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty m\u1eb9 t\u1ed1i cao ch\u1ec9 \u0111\u1ecbnh m\u1ed9t t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o t\u1ea1i qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i t\u1ed5 ch\u1ee9c n\u00e0y c\u01b0 tr\u00fa, v\u1edbi \u0111i\u1ec1u ki\u1ec7n qu\u1ed1c gia \u0111\u00f3 c\u00f3 quy \u0111\u1ecbnh y\u00eau c\u1ea7u n\u1ed9p b\u00e1o c\u00e1o, c\u00f3 Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n \u0111ang hi\u1ec7u l\u1ef1c v\u1edbi Vi\u1ec7t Nam, kh\u00f4ng thu\u1ed9c di\u1ec7n kh\u00f4ng th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng, v\u00e0 t\u1ed5 ch\u1ee9c thay m\u1eb7t \u0111\u00e3 ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o theo ph\u00e1p lu\u1eadt n\u01b0\u1edbc s\u1edf t\u1ea1i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong c\u1ea3 hai tr\u01b0\u1eddng h\u1ee3p tr\u00ean, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u1eabn ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_phai_nop_bao_cao_cho_co_quan_thue_Viet_Nam\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia khi r\u01a1i v\u00e0o m\u1ed9t trong c\u00e1c t\u00ecnh hu\u1ed1ng: C\u00f4ng ty m\u1eb9 t\u1ed1i cao kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u1ea1i n\u01a1i c\u01b0 tr\u00fa; qu\u1ed1c gia n\u01a1i C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u01b0 tr\u00fa c\u00f3 \u0111i\u1ec1u \u01b0\u1edbc ho\u1eb7c th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1edbi Vi\u1ec7t Nam nh\u01b0ng ch\u01b0a c\u00f3 Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n; ho\u1eb7c qu\u1ed1c gia \u0111\u00f3 \u0111\u00e3 c\u00f3 Th\u1ecfa thu\u1eadn nh\u01b0ng \u0111ang trong t\u00ecnh tr\u1ea1ng kh\u00f4ng th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng v\u00e0 t\u00ecnh tr\u1ea1ng n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u5353\u8d8a\uff1a<\/b><span style=\"font-weight: 400;\"> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o trong t\u00ecnh hu\u1ed1ng C\u00f4ng ty m\u1eb9 t\u1ed1i cao kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u1ea1i n\u01b0\u1edbc s\u1edf t\u1ea1i ch\u1ec9 v\u00ec l\u00fd do kh\u00e1c bi\u1ec7t v\u1ec1 ng\u01b0\u1ee1ng doanh thu, \u0111\u1ed3ng ti\u1ec1n quy \u0111\u1ed5i ho\u1eb7c nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh doanh thu gi\u1eefa c\u00e1c qu\u1ed1c gia, mi\u1ec5n l\u00e0 b\u1ea3n th\u00e2n doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u theo b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t th\u1ea5p h\u01a1n ng\u01b0\u1ee1ng quy \u0111\u1ecbnh t\u1ea1i qu\u1ed1c gia \u0111\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_bao_ve_doi_tuong_nop_bao_cao\"><\/span><b>\u5173\u4e8e\u62a5\u544a\u5b9e\u4f53\u7684\u901a\u77e5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o hay \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1u c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo M\u1eabu s\u1ed1 01\/TB-BCLN ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c, th\u00f4ng b\u00e1o n\u00e0y ch\u1ec9 c\u1ea7n n\u1ed9p m\u1ed9t l\u1ea7n khi l\u1ea7n \u0111\u1ea7u ph\u00e1t sinh ngh\u0129a v\u1ee5, ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m b\u00e1o c\u00e1o. N\u1ebfu c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin so v\u1edbi th\u00f4ng b\u00e1o \u0111\u00e3 n\u1ed9p g\u1ea7n nh\u1ea5t, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t ngh\u0129a v\u1ee5, doanh nghi\u1ec7p ph\u1ea3i c\u1eadp nh\u1eadt trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh thay \u0111\u1ed5i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p t\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u h\u01a1n m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u00f3 th\u1ec3 c\u00f3 v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf duy nh\u1ea5t ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p th\u00f4ng b\u00e1o c\u0169ng nh\u01b0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (n\u1ebfu thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_dinh_dang_va_ty_gia_xac_dinh_nguong\"><\/span><b>Th\u1eddi h\u1ea1n, \u0111\u1ecbnh d\u1ea1ng v\u00e0 t\u1ef7 gi\u00e1 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba m\u1ed1c doanh nghi\u1ec7p c\u1ea7n ghi nh\u1edb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o:<\/b><span style=\"font-weight: 400;\"> Ch\u1eadm nh\u1ea5t 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecbnh d\u1ea1ng n\u1ed9p:<\/b><span style=\"font-weight: 400;\"> B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u01b0\u1ee3c n\u1ed9p theo \u0111\u1ecbnh d\u1ea1ng XML \u0111\u00e3 \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a, v\u00e0 c\u00f9ng v\u1edbi Th\u00f4ng b\u00e1o \u0111\u01b0\u1ee3c n\u1ed9p qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ef7 gi\u00e1 quy \u0111\u1ed5i:<\/b><span style=\"font-weight: 400;\"> T\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 gi\u00e1 trung t\u00e2m ho\u1eb7c trung b\u00ecnh t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o c\u1ee7a th\u00e1ng 12 n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o, do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh c\u01a1 ch\u1ebf t\u1ef7 gi\u00e1 n\u00e0y l\u00e0 \u0111i\u1ec3m khi\u1ebfn thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia tr\u1edf n\u00ean &#8220;\u0111\u1ed9ng&#8221; theo t\u1eebng n\u0103m: c\u00f9ng m\u1ed9t m\u1ee9c doanh thu b\u1eb1ng ti\u1ec1n \u0111\u1ed3ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u1edf tr\u00ean ho\u1eb7c d\u01b0\u1edbi ng\u01b0\u1ee1ng 750 tri\u1ec7u Euro t\u00f9y v\u00e0o t\u1ef7 gi\u00e1 tham chi\u1ebfu c\u1ee7a th\u00e1ng 12 n\u0103m li\u1ec1n tr\u01b0\u1edbc.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_truoc_thay_doi_nguong_doanh_thu_lap_Bao_cao_loi_nhuan_lien_quoc_gia\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec tr\u01b0\u1edbc thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Xac_dinh_vai_tro_cua_doanh_nghiep_trong_tap_doan\"><\/span><b>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh vai tr\u00f2 c\u1ee7a doanh nghi\u1ec7p trong t\u1eadp \u0111o\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 m\u00ecnh l\u00e0 C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam hay l\u00e0 c\u00f4ng ty con c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i, v\u00ec hai vai tr\u00f2 n\u00e0y d\u1eabn t\u1edbi hai b\u1ed9 ngh\u0129a v\u1ee5 ho\u00e0n to\u00e0n kh\u00e1c nhau theo \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Doi_chieu_doanh_thu_hop_nhat_toan_cau_voi_nguong_750_trieu_Euro\"><\/span><b>B\u01b0\u1edbc 2: \u0110\u1ed1i chi\u1ebfu doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u v\u1edbi ng\u01b0\u1ee1ng 750 tri\u1ec7u Euro<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1ea5y s\u1ed1 li\u1ec7u doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u c\u1ee7a n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o, quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 trung t\u00e2m ho\u1eb7c trung b\u00ecnh t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o c\u1ee7a th\u00e1ng 12 n\u0103m \u0111\u00f3 do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1, r\u1ed3i so s\u00e1nh v\u1edbi m\u1ee9c 750 tri\u1ec7u Euro \u0111\u1ec3 k\u1ebft lu\u1eadn c\u00f3 thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Ra_soat_nghia_vu_nop_bao_cao_hoac_dieu_kien_mien_tru\"><\/span><b>B\u01b0\u1edbc 3: R\u00e0 so\u00e1t ngh\u0129a v\u1ee5 n\u1ed9p b\u00e1o c\u00e1o ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i, c\u1ea7n thu th\u1eadp th\u00f4ng tin v\u1ec1 vi\u1ec7c C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u00e3 n\u1ed9p b\u00e1o c\u00e1o t\u1ea1i n\u01b0\u1edbc s\u1edf t\u1ea1i ch\u01b0a, qu\u1ed1c gia \u0111\u00f3 c\u00f3 Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n hi\u1ec7u l\u1ef1c v\u1edbi Vi\u1ec7t Nam hay kh\u00f4ng, v\u00e0 c\u00f3 n\u1eb1m trong danh s\u00e1ch b\u1ecb gi\u00e1n \u0111o\u1ea1n trao \u0111\u1ed5i th\u00f4ng tin hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Chuan_bi_va_nop_Thong_bao_Mau_so_01TB-BCLN_dung_han\"><\/span><b>B\u01b0\u1edbc 4: Chu\u1ea9n b\u1ecb v\u00e0 n\u1ed9p Th\u00f4ng b\u00e1o M\u1eabu s\u1ed1 01\/TB-BCLN \u0111\u00fang h\u1ea1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngay khi ph\u00e1t sinh ngh\u0129a v\u1ee5 l\u1ea7n \u0111\u1ea7u, doanh nghi\u1ec7p c\u1ea7n n\u1ed9p th\u00f4ng b\u00e1o ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m b\u00e1o c\u00e1o, \u0111\u1ed3ng th\u1eddi thi\u1ebft l\u1eadp quy tr\u00ecnh r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 c\u1eadp nh\u1eadt th\u00f4ng b\u00e1o trong 90 ng\u00e0y n\u1ebfu c\u00f3 thay \u0111\u1ed5i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_5_Lap_Bao_cao_loi_nhuan_lien_quoc_gia_dung_dinh_dang_neu_thuoc_dien_phai_nop\"><\/span><b>B\u01b0\u1edbc 5: L\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng n\u1ebfu thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu k\u1ebft lu\u1eadn thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u theo Ph\u1ee5 l\u1ee5c IV, xu\u1ea5t theo \u0111\u1ecbnh d\u1ea1ng XML \u0111\u00e3 m\u00e3 h\u00f3a v\u00e0 n\u1ed9p qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf trong th\u1eddi h\u1ea1n 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi nh\u1eefng t\u1eadp \u0111o\u00e0n c\u00f3 c\u1ea5u tr\u00fac s\u1edf h\u1eefu ph\u1ee9c t\u1ea1p qua nhi\u1ec1u t\u1ea7ng n\u1ea5c, vi\u1ec7c t\u1ef1 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 theo thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia th\u01b0\u1eddng m\u1ea5t nhi\u1ec1u th\u1eddi gian \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n g\u1ed1c b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i v\u00e0 quy \u0111\u1ecbnh c\u1ee7a t\u1eebng qu\u1ed1c gia li\u00ean quan. \u0110\u00e2y c\u0169ng l\u00e0 l\u00fac<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ph\u00e1t huy vai tr\u00f2, gi\u00fap doanh nghi\u1ec7p r\u00fat ng\u1eafn th\u1eddi gian r\u00e0 so\u00e1t v\u00e0 gi\u1ea3m r\u1ee7i ro k\u1ebft lu\u1eadn sai vai tr\u00f2 trong t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moi_lien_he_giua_thay_doi_nguong_doanh_thu_lap_Bao_cao_loi_nhuan_lien_quoc_gia_va_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>M\u1ed1i li\u00ean h\u1ec7 gi\u1eefa thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia v\u00e0 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia ch\u1ec9 l\u00e0 m\u1ed9t trong ba c\u1ea5u ph\u1ea7n c\u1ee7a b\u1ed9 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo th\u00f4ng l\u1ec7 ba t\u1ea7ng (H\u1ed3 s\u01a1 qu\u1ed1c gia, H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u, B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia). Vi\u1ec7c thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia v\u00e0 H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u, v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00e1c ti\u00eau ch\u00ed ri\u00eang t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo ng\u01b0\u1ee1ng 750 tri\u1ec7u Euro v\u1eabn c\u00f3 th\u1ec3 ph\u1ea3i ho\u00e0n thi\u1ec7n H\u1ed3 s\u01a1 qu\u1ed1c gia n\u1ebfu c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong k\u1ef3 v\u00e0 kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, v\u1edbi nh\u1eefng t\u1eadp \u0111o\u00e0n v\u01b0\u1ee3t ng\u01b0\u1ee1ng 750 tri\u1ec7u Euro, vi\u1ec7c l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia th\u01b0\u1eddng k\u00e9o theo y\u00eau c\u1ea7u r\u00e0 so\u00e1t t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa d\u1eef li\u1ec7u ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn theo qu\u1ed1c gia v\u1edbi d\u1eef li\u1ec7u trong H\u1ed3 s\u01a1 qu\u1ed1c gia v\u00e0 H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u, \u0111\u1ec3 tr\u00e1nh m\u00e2u thu\u1eabn s\u1ed1 li\u1ec7u khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu ch\u00e9o qua c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin. Doanh nghi\u1ec7p c\u00e2n nh\u1eafc tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ed3ng b\u1ed9 cho c\u1ea3 ba c\u1ea5u ph\u1ea7n, thay v\u00ec x\u1eed l\u00fd r\u1eddi r\u1ea1c t\u1eebng b\u00e1o c\u00e1o, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t c\u1ee7a to\u00e0n b\u1ed9 b\u1ed9 h\u1ed3 s\u01a1 khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u cung c\u1ea5p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 b\u01b0\u1edbc chuy\u1ec3n t\u1eeb m\u1ee9c c\u1ed1 \u0111\u1ecbnh 18.000 t\u1ef7 \u0111\u1ed3ng sang m\u1ee9c 750 tri\u1ec7u Euro, g\u1eafn li\u1ec1n v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 c\u01a1 ch\u1ebf quy \u0111\u1ed5i t\u1ef7 gi\u00e1 theo t\u1eebng n\u0103m t\u00e0i ch\u00ednh. \u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t con s\u1ed1 m\u1edbi c\u1ea7n ghi nh\u1edb, m\u00e0 l\u00e0 c\u1ea3 m\u1ed9t chu\u1ed7i tr\u00e1ch nhi\u1ec7m \u0111i k\u00e8m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh vai tr\u00f2 trong t\u1eadp \u0111o\u00e0n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu doanh thu theo \u0111\u00fang k\u1ef3 v\u00e0 \u0111\u00fang t\u1ef7 gi\u00e1;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb hay ngh\u0129a v\u1ee5 n\u1ed9p b\u00e1o c\u00e1o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 n\u1ed9p Th\u00f4ng b\u00e1o d\u00f9 k\u1ebft lu\u1eadn cu\u1ed1i c\u00f9ng l\u00e0 g\u00ec.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia n\u00ean r\u00e0 so\u00e1t ngay t\u1eeb b\u00e2y gi\u1edd, thay v\u00ec ch\u1edd \u0111\u1ebfn g\u1ea7n th\u1eddi h\u1ea1n 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh m\u1edbi b\u1eaft \u0111\u1ea7u x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u00f2n b\u0103n kho\u0103n v\u1ec1 vi\u1ec7c m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia hay kh\u00f4ng, \u0111\u1ed9i ng\u0169 chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng c\u00f9ng doanh nghi\u1ec7p r\u00e0 so\u00e1t c\u1ea5u tr\u00fac t\u1eadp \u0111o\u00e0n, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u00e0 ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi \u0111\u1ebfn h\u1ea1n n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/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>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/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>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/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>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_thay_doi_nguong_doanh_thu_lap_Bao_cao_loi_nhuan_lien_quoc_gia\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_nguong_doanh_thu_lap_Bao_cao_loi_nhuan_lien_quoc_gia_co_hieu_luc_tu_khi_nao\"><\/span><b>Thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/7\/2026, theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, ng\u01b0\u1ee1ng l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u01b0\u1ee3c n\u00e2ng t\u1eeb 18.000 t\u1ef7 \u0111\u1ed3ng l\u00ean m\u1ee9c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 750 tri\u1ec7u Euro.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_750_trieu_Euro_duoc_xac_dinh_dua_tren_so_lieu_doanh_thu_cua_nam_nao\"><\/span><b>Ng\u01b0\u1ee1ng 750 tri\u1ec7u Euro \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u doanh thu c\u1ee7a n\u0103m n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u c\u1ee7a n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o, kh\u00f4ng ph\u1ea3i doanh thu c\u1ee7a ch\u00ednh n\u0103m l\u1eadp b\u00e1o c\u00e1o.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_Cong_ty_me_toi_cao_o_nuoc_ngoai_co_bat_buoc_phai_nop_Bao_cao_loi_nhuan_lien_quoc_gia_cho_co_quan_thue_Viet_Nam_khong\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng m\u1eb7c \u0111\u1ecbnh. N\u1ebfu C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u00e3 n\u1ed9p b\u00e1o c\u00e1o t\u1ea1i n\u01b0\u1edbc s\u1edf t\u1ea1i v\u00e0 b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c trao \u0111\u1ed5i t\u1ef1 \u0111\u1ed9ng cho Vi\u1ec7t Nam theo Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n, doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 c\u1ea7n n\u1ed9p Th\u00f4ng b\u00e1o, kh\u00f4ng ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_gia_nao_duoc_dung_de_quy_doi_doanh_thu_sang_Euro_khi_xac_dinh_nguong\"><\/span><b>T\u1ef7 gi\u00e1 n\u00e0o \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 quy \u0111\u1ed5i doanh thu sang Euro khi x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 trung t\u00e2m ho\u1eb7c trung b\u00ecnh t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o c\u1ee7a th\u00e1ng 12 n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o, do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_bao_ve_doi_tuong_nop_Bao_cao_loi_nhuan_lien_quoc_gia_phai_nop_theo_mau_nao_va_khi_nao\"><\/span><b>Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia ph\u1ea3i n\u1ed9p theo m\u1eabu n\u00e0o v\u00e0 khi n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo M\u1eabu s\u1ed1 01\/TB-BCLN ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, n\u1ed9p m\u1ed9t l\u1ea7n khi l\u1ea7n \u0111\u1ea7u ph\u00e1t sinh ngh\u0129a v\u1ee5, ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m b\u00e1o c\u00e1o; n\u1ebfu c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin, ph\u1ea3i c\u1eadp nh\u1eadt trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh thay \u0111\u1ed5i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_Bao_cao_loi_nhuan_lien_quoc_gia_la_bao_lau\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia l\u00e0 bao l\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m b\u00e1o c\u00e1o, n\u1ed9p theo \u0111\u1ecbnh d\u1ea1ng XML \u0111\u00e3 \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Thay \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia \u0111\u1eb7c bi\u1ec7t quan t\u00e2m khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP t\u1eeb ng\u00e0y 01\/7\/2026. M\u1ed1c 18.000 t\u1ef7 \u0111\u1ed3ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5144,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-5143","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghi-dinh-255-2026-nd-cp"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5143","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=5143"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5143\/revisions"}],"predecessor-version":[{"id":5148,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5143\/revisions\/5148"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5144"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5143"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5143"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5143"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}