{"id":58355,"date":"2026-03-30T14:49:18","date_gmt":"2026-03-30T07:49:18","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=58355"},"modified":"2026-04-09T09:27:44","modified_gmt":"2026-04-09T02:27:44","slug":"huong-dan-ke-khai-to-khai-quyet-toan-thue-tndn-nam-03-tndn-voi-doanh-nghiep-nho-va-vua-mien-thue-tndn-03-nam-dau","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/huong-dan-ke-khai-to-khai-quyet-toan-thue-tndn-nam-03-tndn-voi-doanh-nghiep-nho-va-vua-mien-thue-tndn-03-nam-dau\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn k\u00ea khai t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m (03\/TNDN) v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba mi\u1ec5n thu\u1ebf TNDN 03 n\u0103m \u0111\u1ea7u"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Ti\u00eau \u0111\u1ec1:<\/strong>\u00a0Quy tr\u00ecnh l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (m\u1eabu 03\/TNDN)<\/p>\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong>\u00a0B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p cho Anh\/Ch\u1ecb c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 c\u00e1c b\u01b0\u1edbc c\u1ea7n thi\u1ebft \u0111\u1ec3 l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) theo m\u1eabu 03\/TNDN, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1ch khai b\u00e1o c\u00e1c ph\u1ee5 l\u1ee5c quan tr\u1ecdng nh\u01b0 \u01b0u \u0111\u00e3i mi\u1ec5n gi\u1ea3m thu\u1ebf, k\u1ebft qu\u1ea3 kinh doanh v\u00e0 chuy\u1ec3n l\u1ed7.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>C\u00e1c b\u01b0\u1edbc l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (03\/TNDN).<\/li>\n<li>H\u01b0\u1edbng d\u1eabn thi\u1ebft l\u1eadp c\u00e1c ph\u1ee5 l\u1ee5c \u0111i k\u00e8m (03-1A\/TNDN, 03-3A\/TNDN, 03-2\/TNDN).<\/li>\n<li>C\u00e1ch ho\u00e0n t\u1ea5t v\u00e0 ki\u1ec3m tra l\u1ea1i th\u00f4ng tin tr\u00ean t\u1edd khai.<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>2. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li data-start=\"23\" data-end=\"139\"><strong data-start=\"23\" data-end=\"74\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15<\/strong>\u00a0v\u00e0\u00a0<strong data-start=\"78\" data-end=\"109\" data-is-only-node=\"\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP<\/strong>\u00a0quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh.<\/li>\n<li data-start=\"142\" data-end=\"221\"><strong data-start=\"142\" data-end=\"172\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2026\/N\u0110-CP<\/strong>\u00a0h\u01b0\u1edbng d\u1eabn thi h\u00e0nh\u00a0<strong data-start=\"192\" data-end=\"218\" data-is-only-node=\"\">Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025<\/strong>.<\/li>\n<li data-start=\"224\" data-end=\"331\"><strong data-start=\"224\" data-end=\"265\">C\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf TNDN<\/strong>, nh\u01b0:\u00a0<strong data-start=\"272\" data-end=\"299\" data-is-only-node=\"\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong>,\u00a0<strong data-start=\"301\" data-end=\"328\">Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong>.<\/li>\n<li data-start=\"334\" data-end=\"439\"><strong data-start=\"334\" data-end=\"364\">Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC<\/strong>\u00a0c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0<strong data-start=\"417\" data-end=\"438\" data-is-only-node=\"\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/strong>.<\/li>\n<\/ul>\n<p data-start=\"0\" data-end=\"33\"><strong data-start=\"0\" data-end=\"33\">T\u00e0i li\u1ec7u, h\u1ed3 s\u01a1 li\u00ean quan:<\/strong><\/p>\n<ul>\n<li data-start=\"38\" data-end=\"92\"><strong data-start=\"38\" data-end=\"59\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>\u00a0c\u1ee7a n\u0103m quy\u1ebft to\u00e1n<\/li>\n<li data-start=\"96\" data-end=\"173\"><strong data-start=\"96\" data-end=\"170\">C\u00e1c t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u1ee7a c\u00e1c n\u0103m li\u1ec1n k\u1ec1 (05 n\u0103m g\u1ea7n nh\u1ea5t)<\/strong>.<\/li>\n<li data-start=\"177\" data-end=\"250\"><strong data-start=\"177\" data-end=\"238\">Bi\u00ean b\u1ea3n ki\u1ec3m tra, Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t sau quy\u1ebft to\u00e1n thu\u1ebf<\/strong>\u00a0(n\u1ebfu c\u00f3).<\/li>\n<li data-start=\"254\" data-end=\"393\"><strong data-start=\"254\" data-end=\"295\">Th\u00f4ng tin ng\u00e0nh ngh\u1ec1 kinh doanh ch\u00ednh<\/strong>\u00a0c\u1ee7a doanh nghi\u1ec7p (tra c\u1ee9u theo\u00a0<strong data-start=\"327\" data-end=\"356\" data-is-only-node=\"\">Quy\u1ebft \u0111\u1ecbnh 27\/2018\/Q\u0110-TTg<\/strong>\u00a0v\u1ec1 H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam).<\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>3.1 L\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m (03\/TNDN)<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>Thu\u1ebf<\/strong>\\tab<strong>\u00a0Khai thu\u1ebf<\/strong>\\m\u0169i t\u00ean\u00a0<span data-sheets-root=\"1\">\u23f7 t\u1ea1i ch\u1ee9c n\u0103ng\u00a0<strong>L\u1eadp t\u1edd khai<\/strong>, ch\u1ecdn<\/span>\u00a0<strong>L\u1eadp t\u1edd khai<\/strong>\u00a0<strong>quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m (03\/TNDN).<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-58357\" src=\"\/accounting\/wp-content\/uploads\/2026\/03\/9-5.png\" alt=\"\" width=\"967\" height=\"331\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/03\/9-5.png 967w, \/accounting\/wp-content\/uploads\/2026\/03\/9-5-768x263.png 768w, \/accounting\/wp-content\/uploads\/2026\/03\/9-5-50x17.png 50w, \/accounting\/wp-content\/uploads\/2026\/03\/9-5-60x21.png 60w, \/accounting\/wp-content\/uploads\/2026\/03\/9-5-100x34.png 100w\" sizes=\"(max-width: 967px) 100vw, 967px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2: Ch\u1ecdn th\u00f4ng tin k\u00ea khai:<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Ch\u1ecdn lo\u1ea1i quy\u1ebft to\u00e1n:\u00a0<strong>QT \u0111\u1ecbnh k\u1ef3<\/strong><\/li>\n<li>Ch\u1ecdn c\u00e1c ph\u1ee5 l\u1ee5c b\u1eaft bu\u1ed9c:\u00a0<strong>03-1A\/TNDN, 03-3A\/TNDN<\/strong><\/li>\n<li>Ch\u1ecdn ph\u1ee5 l\u1ee5c b\u1ed5 tr\u1ee3:\u00a0<strong>03-2\/TNDN (n\u1ebfu doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u1ed7 t\u1eeb n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang)<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-58347\" src=\"\/accounting\/wp-content\/uploads\/2026\/03\/7-8.png\" alt=\"\" width=\"888\" height=\"513\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/03\/7-8.png 888w, \/accounting\/wp-content\/uploads\/2026\/03\/7-8-768x444.png 768w, \/accounting\/wp-content\/uploads\/2026\/03\/7-8-50x29.png 50w, \/accounting\/wp-content\/uploads\/2026\/03\/7-8-60x35.png 60w, \/accounting\/wp-content\/uploads\/2026\/03\/7-8-100x58.png 100w\" sizes=\"(max-width: 888px) 100vw, 888px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>. Xu\u1ea5t hi\u1ec7n giao di\u1ec7n t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 k\u00e8m theo ph\u1ee5 l\u1ee5c \u0111\u00e3 l\u1ef1a ch\u1ecdn<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>3.2 Thi\u1ebft l\u1eadp th\u00f4ng tin ph\u1ee5 l\u1ee5c \u0111i k\u00e8m<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Sau khi nh\u1ea5n\u00a0<strong>\u0110\u1ed3ng \u00fd<\/strong>, xu\u1ea5t hi\u1ec7n giao di\u1ec7n t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN:<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h5>Thi\u1ebft l\u1eadp ph\u1ee5 l\u1ee5c \u01b0u \u0111\u00e3i 03-03A\/TNDN<\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Ph\u1ea7n d\u01b0\u1edbi \u0111\u00e2y h\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111i\u1ec1n m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau li\u00ean quan tr\u00ean ph\u1ee5 l\u1ee5c:<\/p>\n<ul>\n<li><strong>M\u1ee5c (5):<\/strong>\u00a0Ch\u1ecdn\u00a0<strong>\u201cDoanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba trong 3 n\u0103m k\u1ec3 t\u1eeb khi c\u1ea5p gi\u1ea5y CN\u0110KDN l\u1ea7n \u0111\u1ea7u\u201d<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58359\" src=\"\/accounting\/wp-content\/uploads\/2026\/03\/1-17-1600x454.png\" alt=\"\" width=\"1600\" height=\"454\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/03\/1-17-1600x454.png 1600w, \/accounting\/wp-content\/uploads\/2026\/03\/1-17-768x218.png 768w, \/accounting\/wp-content\/uploads\/2026\/03\/1-17-50x14.png 50w, \/accounting\/wp-content\/uploads\/2026\/03\/1-17-1536x436.png 1536w, \/accounting\/wp-content\/uploads\/2026\/03\/1-17-60x17.png 60w, \/accounting\/wp-content\/uploads\/2026\/03\/1-17-100x28.png 100w, \/accounting\/wp-content\/uploads\/2026\/03\/1-17.png 1710w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul>\n<li><strong>M\u1ee5c (9), (10) \u01afu \u0111\u00e3i thu\u1ebf su\u1ea5t:<\/strong>\u00a0Doanh nghi\u1ec7p\u00a0<strong data-start=\"82\" data-end=\"107\">mi\u1ec5n thu\u1ebf TNDN 03 n\u0103m\u00a0<\/strong>thu\u1ed9c m\u1ee5c<strong data-start=\"82\" data-end=\"107\">\u00a0mi\u1ec5n gi\u1ea3m thu\u1ebf<\/strong>\u00a0n\u00ean<strong data-start=\"82\" data-end=\"107\">\u00a0kh\u00f4ng\u00a0<\/strong>\u0111i\u1ec1n c\u1ed9t n\u00e0y<strong data-start=\"82\" data-end=\"107\">.\u00a0<em>Thu\u1ebf su\u1ea5t 15%, 17% kh\u00f4ng ph\u1ea3i thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i m\u00e0 l\u00e0 thu\u1ebf su\u1ea5t tr\u00ean ng\u01b0\u1ee1ng doanh thu.<\/em><\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-58361\" src=\"\/accounting\/wp-content\/uploads\/2026\/03\/2-15.png\" alt=\"\" width=\"1525\" height=\"378\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/03\/2-15.png 1525w, \/accounting\/wp-content\/uploads\/2026\/03\/2-15-768x190.png 768w, \/accounting\/wp-content\/uploads\/2026\/03\/2-15-50x12.png 50w, \/accounting\/wp-content\/uploads\/2026\/03\/2-15-60x15.png 60w, \/accounting\/wp-content\/uploads\/2026\/03\/2-15-100x25.png 100w\" sizes=\"(max-width: 1525px) 100vw, 1525px\" \/><\/p>\n<ul>\n<li><strong>M\u1ee5c (11) (12) :<\/strong>\u00a0S\u1ed1 n\u0103m mi\u1ec5n gi\u1ea3m thu\u1ebf ( V\u00ed d\u1ee5: 3 n\u0103m )\n<ul style=\"list-style-type: disc;\">\n<li><strong data-start=\"61\" data-end=\"71\">L\u01b0u \u00fd:<\/strong>\u00a0Th\u1eddi gian\u00a0<strong data-start=\"82\" data-end=\"107\">mi\u1ec5n thu\u1ebf TNDN 03 n\u0103m<\/strong>\u00a0\u0111\u01b0\u1ee3c t\u00ednh\u00a0<strong data-start=\"118\" data-end=\"200\">li\u00ean t\u1ee5c t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u<\/strong>.<\/li>\n<li><strong data-start=\"204\" data-end=\"223\">V\u00ed d\u1ee5:\u00a0<\/strong>\n<ul style=\"list-style-type: square;\">\n<li><strong data-start=\"227\" data-end=\"252\">DN th\u00e0nh l\u1eadp n\u0103m 2025<\/strong>\u00a0\u2192 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf\u00a0<strong data-start=\"270\" data-end=\"294\">t\u1eeb n\u0103m 2025 \u0111\u1ebfn 2027<\/strong>.<\/li>\n<li><strong data-start=\"300\" data-end=\"325\">DN th\u00e0nh l\u1eadp n\u0103m 2024<\/strong>\u00a0\u2192 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf\u00a0<strong data-start=\"343\" data-end=\"367\">t\u1eeb n\u0103m 2025 \u0111\u1ebfn 2026<\/strong>\u00a0(do n\u0103m 2024 ch\u01b0a thu\u1ed9c th\u1eddi gian \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch).<\/li>\n<li><strong data-start=\"427\" data-end=\"452\">DN th\u00e0nh l\u1eadp n\u0103m 2023<\/strong>\u00a0\u2192 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf\u00a0<strong data-start=\"470\" data-end=\"482\">n\u0103m 2025<\/strong>\u00a0(th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><strong>M\u1ee5c (13) (14)\u00a0<\/strong><strong>Doanh thu t\u00ednh thu\u1ebf, Chi ph\u00ed t\u00ednh thu\u1ebf:\u00a0<\/strong>L\u00e0 doanh thu, chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i<\/li>\n<li><strong>M\u1ee5c s\u1ed1 (15):<\/strong>\u00a0L\u00e0 c\u00e1c thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. C\u1ee5 th\u1ec3 c\u00e1c thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, v\u1edbi Doanh nghi\u1ec7p\u00a0<strong data-start=\"82\" data-end=\"107\">mi\u1ec5n thu\u1ebf TNDN 03 n\u0103m\u00a0<\/strong>kh\u00f4ng thu\u1ed9c\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/cac-khoan-duoc-mien-thue-tndn\/\">14 kho\u1ea3n mi\u1ec5n thu\u1ebf TNDN<\/a>\u00a0th\u00ec\u00a0<strong data-start=\"82\" data-end=\"107\">\u0110\u1ec2 TR\u1ed0NG<\/strong>\u00a0ch\u1ec9 ti\u00eau n\u00e0y.<\/li>\n<li><strong>M\u1ee5c (16):\u00a0<\/strong>ch\u1ec9 \u0111i\u1ec1n n\u1ebfu c\u00f3 s\u1ed1 l\u1ed7 chuy\u1ec3n k\u1ef3.<\/li>\n<li><strong>M\u1ee5c (18):<\/strong>\u00a0Doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i theo \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/li>\n<li><strong>M\u1ee5c (22):<\/strong>\u00a0Doanh nghi\u1ec7p trong th\u1eddi gian \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf th\u00ec t\u1ea1i c\u1ed9t 22 \u2013 T\u1ef7 l\u1ec7 gi\u1ea3m thu\u1ebf theo \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP t\u1ea1i Ph\u1ee5 l\u1ee5c 03-03A\/TNDN Doanh nghi\u1ec7p k\u00ea khai l\u00e0\u00a0<strong>100%.<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h5>Thi\u1ebft l\u1eadp Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 kinh doanh 03-1A\/TNDN<\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>S\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c ch\u01b0\u01a1ng tr\u00ecnh\u00a0<em data-start=\"124\" data-end=\"142\">t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p<\/em>, \u0111\u01a1n v\u1ecb kh\u00f4ng c\u1ea7n \u0111i\u1ec1n tay. Anh\/ch\u1ecb c\u00f3 th\u1ec3 ki\u1ec3m tra s\u1ed1 li\u1ec7u theo c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u\u00a0<a href=\"https:\/\/helpact.misa.vn\/kb\/cach-lay-so-lieu-len-to-khai-quyet-toan-thue-tndn-nam-03-tndn\/#2-3-phu-luc-ket-qua-kinh-doanh-03-1a-tndn\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h5>Ph\u1ee5 l\u1ee5c 03-2\/TNDN Chuy\u1ec3n l\u1ed7<\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>N\u1ebfu c\u00f3 s\u1ed1 l\u1ed7 ph\u00e1t sinh t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc:<\/p>\n<ul>\n<li>\n<ul>\n<li dir=\"auto\">Nh\u1eadp s\u1ed1 l\u1ed7 th\u1ef1c t\u1ebf t\u1ea1i M\u1ee5c (3) t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li dir=\"auto\">X\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o k\u1ef3 n\u00e0y t\u1ea1i M\u1ee5c (5).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Xem chi ti\u1ebft h\u01b0\u1edbng d\u1eabn k\u00ea khai\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/huong-dan-ke-khai-phu-luc-chuyen-lo-03-2a-tndn\/\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>3.3 Ho\u00e0n t\u1ea5t T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m (03\/TNDN)<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Khi l\u1eadp T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN m\u1eabu\u00a0<strong data-start=\"239\" data-end=\"250\">03\/TNDN<\/strong>, m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai s\u1ebd \u0111\u01b0\u1ee3c\u00a0<strong data-start=\"289\" data-end=\"333\">t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p t\u1eeb c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo<\/strong>. M\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau c\u1ea7n l\u01b0u \u00fd:<\/p>\n<ul>\n<li><strong>Ch\u1ec9 ti\u00eau [04] &amp; [05]:<\/strong>\u00a0Ch\u1ecdn ng\u00e0nh ngh\u1ec1 v\u00e0 t\u1ef7 l\u1ec7 t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<li><strong>Ch\u1ec9 ti\u00eau B4:\u00a0<\/strong>L\u1ea5y s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ea1ch to\u00e1n \u1edf c\u00e1c\u00a0<b>TK: 632, 635, 641, 642, 811<\/b>\u00a0v\u00e0 t\u00edch ch\u1ecdn l\u00e0\u00a0<b>chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd<\/b>\u00a0tr\u00ean ch\u1ee9ng t\u1eeb. C\u00f3 th\u1ec3 ki\u1ec3m tra l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb \u0111ang ch\u1ecdn Chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd\u00a0<b><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-de-theo-doi-chi-phi-khong-hop-ly-khong-hop-le\/\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/b><\/li>\n<li><strong>Ch\u1ec9 ti\u00eau C7<\/strong>: \u1edf d\u00f2ng\u00a0<strong>STT 6.1 \u2013 m\u00e3 ch\u1ec9 ti\u00eau C7<\/strong>, nh\u1ea5n bi\u1ec3u t\u01b0\u1ee3ng\u00a0<strong>m\u0169i t\u00ean<\/strong>\u00a0\u0111\u1ec3 ch\u1ecdn lo\u1ea1i\u00a0<strong>Thu nh\u1eadp t\u00ednh thu\u1ebf \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 15% \/ 17% \/ 20% t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ch\u1ec9 ti\u00eau C6.<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58367\" src=\"\/accounting\/wp-content\/uploads\/2026\/03\/3-14-1600x772.png\" alt=\"\" width=\"1600\" height=\"772\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/03\/3-14-1600x772.png 1600w, \/accounting\/wp-content\/uploads\/2026\/03\/3-14-768x370.png 768w, \/accounting\/wp-content\/uploads\/2026\/03\/3-14-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/03\/3-14-1536x741.png 1536w, \/accounting\/wp-content\/uploads\/2026\/03\/3-14-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/03\/3-14-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/03\/3-14.png 1918w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><strong>L\u01b0u \u00fd:<\/strong>\u00a0Doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0110KDN l\u1ea7n \u0111\u1ea7u v\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ec3 gi\u1ea3i tr\u00ecnh \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf 3 n\u0103m khi c\u00f3 y\u00eau c\u1ea7u thanh tra, ki\u1ec3m tra.<\/em><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":151,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3287,2636],"ht-kb-tag":[],"class_list":["post-58355","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58355","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/151"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=58355"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58355\/revisions"}],"predecessor-version":[{"id":58539,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58355\/revisions\/58539"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=58355"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=58355"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=58355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}