{"id":6023,"date":"2026-02-24T00:56:03","date_gmt":"2026-02-24T07:56:03","guid":{"rendered":"https:\/\/phasangiaithe.man.net.vn\/?p=6023"},"modified":"2026-02-24T00:56:17","modified_gmt":"2026-02-24T07:56:17","slug":"nghia-vu-thue-khi-giai-the-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/phasangiaithe.man.net.vn\/zh\/nghia-vu-thue-khi-giai-the-doanh-nghiep\/","title":{"rendered":"\u89e3\u6563\u4f01\u4e1a\u65f6\u7684\u7a0e\u52a1\u4e49\u52a1\u53ca\u5fc5\u987b\u5c65\u884c\u7684\u4e49\u52a1"},"content":{"rendered":"<p>\u4f01\u4e1a\u89e3\u6563\u671f\u95f4\u7684\u7a0e\u52a1\u4e49\u52a1\u5e76\u975e\u4ec5\u4ec5\u662f\u884c\u653f\u7a0b\u5e8f\uff0c\u800c\u662f\u4f01\u4e1a\u4e3b\u9000\u51fa\u5e02\u573a\u524d\u5fc5\u987b\u5c65\u884c\u7684\u6700\u9ad8\u6cd5\u5f8b\u8d23\u4efb\u3002\u6839\u636e2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u548c2020\u5e74\u300a\u4f01\u4e1a\u6cd5\u300b\u7684\u6700\u65b0\u89c4\u5b9a\uff0c\u4f01\u4e1a\u53ea\u6709\u5728\u6e05\u507f\u6240\u6709\u6b20\u7f34\u56fd\u5bb6\u8d22\u653f\u7684\u503a\u52a1\uff08\u5305\u62ec\u6240\u5f97\u7a0e\u548c\u793e\u4f1a\u4fdd\u9669\u8d39\uff09\u540e\uff0c\u624d\u80fd\u6b63\u5f0f\u89e3\u6563\u3002\u672c\u6587\u5c06\u8be6\u7ec6\u6307\u5bfc\u4f01\u4e1a\u89e3\u6563\u671f\u95f4\u5982\u4f55\u5c65\u884c\u7a0e\u52a1\u4e49\u52a1\uff0c\u5305\u62ec\u503a\u52a1\u507f\u8fd8\u987a\u5e8f\u4ee5\u53ca\u91cd\u8981\u6ce8\u610f\u4e8b\u9879\uff0c\u4ee5\u786e\u4fdd\u60a8\u80fd\u591f\u5feb\u901f\u3001\u900f\u660e\u3001\u5408\u6cd5\u5730\u5b8c\u6210\u7a0e\u52a1\u5de5\u4f5c\u3002.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 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=\"Toggle Table of Content\"><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\" 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href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/nghia-vu-thue-khi-giai-the-doanh-nghiep\/#Trach_nhiem_nop_thue_cu_the_cua_tung_loai_hinh_thuc_the\" >\u5404\u7c7b\u5b9e\u4f53\u7684\u5177\u4f53\u7eb3\u7a0e\u4e49\u52a1\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/nghia-vu-thue-khi-giai-the-doanh-nghiep\/#Thu_tu_uu_tien_thanh_toan_cac_khoan_no_khi_giai_the\" >\u89e3\u6563\u671f\u95f4\u503a\u52a1\u507f\u8fd8\u7684\u4f18\u5148\u987a\u5e8f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/nghia-vu-thue-khi-giai-the-doanh-nghiep\/#Quy_trinh_quyet_toan_va_cham_dut_hieu_luc_ma_so_thue\" >\u8d26\u6237\u7ed3\u7b97\u548c\u7a0e\u52a1\u8bc6\u522b\u53f7\u7801\u7ec8\u6b62\u7a0b\u5e8f\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/nghia-vu-thue-khi-giai-the-doanh-nghiep\/#Cac_truong_hop_dac_biet_khong_can_quyet_toan_thue_truc_tiep\" >\u65e0\u9700\u76f4\u63a5\u7a0e\u52a1\u7ed3\u7b97\u7684\u7279\u6b8a\u60c5\u51b5\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/nghia-vu-thue-khi-giai-the-doanh-nghiep\/#Giai_dap_thac_mac_ve_thue_trong_qua_trinh_giai_the\" >\u89e3\u7b54\u6709\u5173\u89e3\u6563\u8fc7\u7a0b\u4e2d\u7a0e\u52a1\u95ee\u9898\u7684\u5e38\u89c1\u95ee\u9898\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/nghia-vu-thue-khi-giai-the-doanh-nghiep\/#Ket_luan\" >\u603b\u7ed3<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_phap_ly_ve_nghia_vu_thue_khi_giai_the_doanh_nghiep\"><\/span><strong>\u5173\u4e8e\u4f01\u4e1a\u89e3\u6563\u65f6\u7a0e\u52a1\u4e49\u52a1\u7684\u6cd5\u5f8b\u89c4\u5b9a\u3002<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4e86\u89e3\u6cd5\u5f8b\u4f9d\u636e\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5faa\u6b63\u786e\u7684\u7a0b\u5e8f\uff0c\u8fd8\u80fd\u907f\u514d\u5728\u89e3\u6563\u8fc7\u7a0b\u4e2d\u56e0\u7a0e\u52a1\u4e49\u52a1\u800c\u906d\u53d7\u4e0d\u5fc5\u8981\u7684\u884c\u653f\u5904\u7f5a\u3002.<\/p>\n<ul>\n<li>\u6cd5\u5f8b\u4f9d\u636e\u662f\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\u7b2c 38\/2019\/QH14 \u53f7\u7b2c 67 \u6761\uff1a\u8fd9\u662f\u89c4\u5b9a\u5728\u89e3\u6563\u3001\u7834\u4ea7\u6216\u505c\u6b62\u8425\u4e1a\u7684\u60c5\u51b5\u4e0b\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u7684\u539f\u59cb\u6587\u4ef6\u3002.<\/li>\n<li>\u7b2c 59\/2020\/QH14 \u53f7\u6cd5\u5f8b\u5728\u503a\u52a1\u63a7\u5236\u8fc7\u7a0b\u4e2d\u7684\u4f5c\u7528\uff1a\u8be5\u6cd5\u5f8b\u660e\u786e\u89c4\u5b9a\u4e86\u6cd5\u5b9a\u4ee3\u8868\u4eba\u548c\u6240\u6709\u8005\u5728\u516c\u53f8\u89e3\u6563\u671f\u95f4\uff0c\u5728\u516c\u53f8\u540d\u79f0\u4ece\u516c\u53f8\u6ce8\u518c\u7c3f\u4e2d\u5220\u9664\u4e4b\u524d\uff0c\u786e\u4fdd\u503a\u52a1\u507f\u8fd8\uff08\u7279\u522b\u662f\u7eb3\u7a0e\u4e49\u52a1\uff09\u7684\u8d23\u4efb\u3002.<\/li>\n<li>\u539f\u5219\u662f\uff0c\u6240\u6709\u7eb3\u7a0e\u4e49\u52a1\u5fc5\u987b\u5c65\u884c\u5b8c\u6bd5\u540e\uff0c\u4f01\u4e1a\u540d\u79f0\u624d\u80fd\u4ece\u56fd\u5bb6\u4f01\u4e1a\u767b\u8bb0\u95e8\u6237\u7f51\u7ad9\u4e2d\u5220\u9664\uff1a\u4f01\u4e1a\u767b\u8bb0\u673a\u5173\u53ea\u6709\u5728\u6536\u5230\u76f4\u63a5\u7ba1\u7406\u7a0e\u52a1\u673a\u5173\u7684\u7535\u5b50\u786e\u8ba4\uff0c\u786e\u8ba4\u4f01\u4e1a\u89e3\u6563\u65f6\u6240\u6709\u7eb3\u7a0e\u4e49\u52a1\u5df2\u5c65\u884c\u5b8c\u6bd5\u540e\uff0c\u624d\u4f1a\u6b63\u5f0f\u4ece\u56fd\u5bb6\u4fe1\u606f\u95e8\u6237\u7f51\u7ad9\u4e2d\u5220\u9664\u4f01\u4e1a\u540d\u79f0\u3002.<\/li>\n<\/ul>\n<figure id=\"attachment_6024\" aria-describedby=\"caption-attachment-6024\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6024\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/nghia-vu-thue-khi-giai-the-doanh-nghiep.jpg\" alt=\"C\u00e1c quy \u0111\u1ecbnh v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf khi gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p m\u1edbi nh\u1ea5t 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/nghia-vu-thue-khi-giai-the-doanh-nghiep.jpg 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/nghia-vu-thue-khi-giai-the-doanh-nghiep-300x169.jpg 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/nghia-vu-thue-khi-giai-the-doanh-nghiep-1024x576.jpg 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/nghia-vu-thue-khi-giai-the-doanh-nghiep-768x432.jpg 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/nghia-vu-thue-khi-giai-the-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6024\" class=\"wp-caption-text\">2026 \u5e74\u89e3\u6563\u4f01\u4e1a\u65f6\u7a0e\u52a1\u4e49\u52a1\u7684\u6700\u65b0\u89c4\u5b9a\u3002<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Trach_nhiem_nop_thue_cu_the_cua_tung_loai_hinh_thuc_the\"><\/span><strong>\u5404\u7c7b\u5b9e\u4f53\u7684\u5177\u4f53\u7eb3\u7a0e\u4e49\u52a1\u3002<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6bcf\u79cd\u7c7b\u578b\u7684\u4f01\u4e1a\u5bf9\u8d44\u4ea7\u7684\u8d23\u4efb\u5404\u4e0d\u76f8\u540c\uff0c\u8fd9\u76f4\u63a5\u5f71\u54cd\u5230\u4f01\u4e1a\u89e3\u6563\u65f6\u5982\u4f55\u5904\u7406\u7a0e\u52a1\u4e49\u52a1\u3002.<\/p>\n<ul>\n<li>\u81ea\u613f\u89e3\u6563\u65f6\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\uff1a\u4f01\u4e1a\u6839\u636e\u516c\u5f00\u5ba3\u5e03\u7684\u89e3\u6563\u8ba1\u5212\uff0c\u4e3b\u52a8\u8fdb\u884c\u7a0e\u52a1\u7ed3\u7b97\u548c\u7f34\u7eb3\u7a0b\u5e8f\u3002.<\/li>\n<li>\u6839\u636e\u300a\u7834\u4ea7\u6cd5\u300b\u7684\u89c4\u5b9a\uff0c\u4f01\u4e1a\u7834\u4ea7\u65f6\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u7684\u7a0b\u5e8f\u5982\u4e0b\uff1a\u5728\u4f18\u5148\u8003\u8651\u7834\u4ea7\u6210\u672c\u548c\u5458\u5de5\u6743\u76ca\u4e4b\u540e\uff0c\u6839\u636e\u4f01\u4e1a\u8d44\u4ea7\u7684\u6e05\u7b97\u4ef7\u503c\u652f\u4ed8\u7a0e\u6b3e\u503a\u52a1\u3002.<\/li>\n<li>\u79c1\u8425\u4f01\u4e1a\u6240\u6709\u8005\u5728\u4f01\u4e1a\u89e3\u6563\u65f6\u7684\u7eb3\u7a0e\u4e49\u52a1\uff1a\u79c1\u8425\u4f01\u4e1a\u7684\u6240\u6709\u8005\u5bf9\u5176\u4f01\u4e1a\u7684\u7a0e\u52a1\u503a\u52a1\u627f\u62c5\u65e0\u9650\u8d23\u4efb\uff0c\u53ef\u4ee5\u4f7f\u7528\u5176\u6240\u6709\u4e2a\u4eba\u8d44\u4ea7\u8fdb\u884c\u507f\u8fd8\u3002.<\/li>\n<li>\u80a1\u4efd\u516c\u53f8\u6216\u5408\u4f19\u4f01\u4e1a\u4e2d\u80a1\u4e1c\u548c\u51fa\u8d44\u6210\u5458\u7684\u7eb3\u7a0e\u4e49\u52a1\uff1a\u80a1\u4e1c\u6309\u5176\u51fa\u8d44\u989d\u627f\u62c5\u7eb3\u7a0e\u4e49\u52a1\uff0c\u800c\u5408\u4f19\u4eba\u5728\u516c\u53f8\u89e3\u6563\u65f6\u5bf9\u5168\u90e8\u7eb3\u7a0e\u4e49\u52a1\u627f\u62c5\u8fde\u5e26\u8d23\u4efb\u3002.<\/li>\n<li>\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u5728\u505c\u6b62\u7ecf\u8425\u65f6\u7684\u8d23\u4efb\uff1a\u4e2a\u4eba\u6216\u5bb6\u5ead\u4f01\u4e1a\u4e3b\u6709\u4e49\u52a1\u4f7f\u7528\u81ea\u5df1\u7684\u8d44\u4ea7\u5411\u56fd\u5bb6\u9884\u7b97\u652f\u4ed8\u6240\u6709\u672a\u7f34\u7a0e\u6b3e\uff0c\u7c7b\u4f3c\u4e8e\u79c1\u8425\u4f01\u4e1a\u89e3\u6563\u65f6\u7684\u7eb3\u7a0e\u4e49\u52a1\u3002.<\/li>\n<li>\u6bcd\u516c\u53f8\u6709\u4e49\u52a1\u7ee7\u627f\u5176\u5206\u652f\u673a\u6784\u6216\u5b50\u516c\u53f8\u7684\u7a0e\u52a1\u503a\u52a1\uff1a\u5f53\u5206\u652f\u673a\u6784\u5173\u95ed\u65f6\uff0c\u6bcd\u516c\u53f8\u6709\u8d23\u4efb\u7ee7\u627f\u5e76\u652f\u4ed8\u5206\u652f\u673a\u6784\u6240\u6b20\u7684\u6240\u6709\u672a\u7f34\u7a0e\u6b3e\uff0c\u4ee5\u5c65\u884c\u5176\u5728\u89e3\u6563\u65f6\u7684\u7eb3\u7a0e\u4e49\u52a1\u3002.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tu_uu_tien_thanh_toan_cac_khoan_no_khi_giai_the\"><\/span><strong>\u89e3\u6563\u671f\u95f4\u503a\u52a1\u507f\u8fd8\u7684\u4f18\u5148\u987a\u5e8f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4e3a\u786e\u4fdd\u516c\u5e73\u548c\u793e\u4f1a\u798f\u5229\uff0c\u6cd5\u5f8b\u89c4\u5b9a\u4e86\u516c\u53f8\u8d44\u4ea7\u507f\u8fd8\u503a\u52a1\u7684\u4ee5\u4e0b\u987a\u5e8f\uff1a<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>\u89e3\u6563\u671f\u95f4\u503a\u52a1\u507f\u8fd8\u4f18\u5148\u987a\u5e8f\u8868<\/caption>\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u4f18\u5148\u987a\u5e8f<\/th>\n<th style=\"text-align: center;\">\u503a\u52a1\u8be6\u60c5<\/th>\n<th style=\"text-align: center;\">\u7b14\u8bb0<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u4f18\u5148\u7ea7 1<\/td>\n<td style=\"text-align: center;\">\u85aa\u8d44\u3001\u798f\u5229\u3001\u4fdd\u9669<\/td>\n<td style=\"text-align: center;\">\u5de5\u4eba\u7684\u76f4\u63a5\u6743\u5229<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u4f18\u5148\u7ea7 2<\/td>\n<td style=\"text-align: center;\">\u7a0e\u6b3e\u503a\u52a1<\/td>\n<td style=\"text-align: center;\">\u89e3\u6563\u65f6\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u4f18\u5148\u7ea7 3<\/td>\n<td style=\"text-align: center;\">\u5176\u4ed6\u503a\u52a1<\/td>\n<td style=\"text-align: center;\">\u4f9b\u5e94\u5546\u503a\u52a1\uff0c\u65e0\u62c5\u4fdd\u503a\u52a1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6839\u636e\u4e0a\u8ff0\u4f18\u5148\u987a\u5e8f\uff0c\u6211\u4eec\u53ef\u4ee5\u770b\u51fa\uff0c\u89e3\u6563\u65f6\u7684\u7a0e\u52a1\u4e49\u52a1\u4ec5\u6b21\u4e8e\u5458\u5de5\u798f\u5229\u3002\u5728\u8fd9\u4e9b\u4f18\u5148\u4e8b\u9879\u5f97\u5230\u89e3\u51b3\u540e\uff0c\u5982\u679c\u4ecd\u6709\u5269\u4f59\u8d44\u4ea7\uff0c\u5219\u53ef\u4ee5\u6309\u6301\u80a1\u6bd4\u4f8b\u5206\u914d\u7ed9\u6240\u6709\u8005\u3001\u6210\u5458\u6216\u80a1\u4e1c\u3002.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_quyet_toan_va_cham_dut_hieu_luc_ma_so_thue\"><\/span><strong>\u8d26\u6237\u7ed3\u7b97\u548c\u7a0e\u52a1\u8bc6\u522b\u53f7\u7801\u7ec8\u6b62\u7a0b\u5e8f\u3002<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u7531\u4e8e\u9700\u8981\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u5f7b\u5e95\u8bc4\u4f30\uff0c\u89e3\u6563\u8fc7\u7a0b\u4e2d\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u7684\u8fc7\u7a0b\u901a\u5e38\u662f\u6700\u8017\u65f6\u7684\u9636\u6bb5\u3002.<\/p>\n<ul>\n<li>\u6839\u636e\u7b2c 105\/2020\/TT-BTC \u53f7\u901a\u77e5\u7684\u6307\u5bfc\uff0c\u89e3\u6563\u7a0e\u52a1\u7ed3\u7b97\u6587\u4ef6\u5305\u62ec\uff1a\u7ec8\u6b62\u7a0e\u52a1\u8bc6\u522b\u53f7\u7684\u4e66\u9762\u8bf7\u6c42\u3001\u89e3\u6563\u51b3\u5b9a\u4ee5\u53ca\u4e0e\u786e\u8ba4\u89e3\u6563\u65f6\u7684\u7a0e\u52a1\u4e49\u52a1\u76f8\u5173\u7684\u4f1a\u8bae\u8bb0\u5f55\u3002.<\/li>\n<li>\u76f8\u5173\u673a\u6784\u4e4b\u95f4\u534f\u8c03\u7a0e\u52a1\u4e49\u52a1\u68c0\u67e5\u548c\u6838\u5b9e\u7684\u6d41\u7a0b\uff1a\u7a0e\u52a1\u673a\u5173\u5c06\u8fdb\u884c\u68c0\u67e5\u6216\u5ba1\u67e5\u8bb0\u5f55\uff0c\u4ee5\u51c6\u786e\u786e\u5b9a\u5e94\u7f34\u7eb3\u7684\u7a0e\u6b3e\u6570\u989d\uff0c\u7136\u540e\u786e\u8ba4\u89e3\u6563\u65f6\u7684\u7a0e\u52a1\u4e49\u52a1\u5df2\u5c65\u884c\u5b8c\u6bd5\u3002.<\/li>\n<li>\u4f01\u4e1a\u89e3\u6563\u65f6\u62b5\u9500\u6216\u9000\u8fd8\u591a\u7f34\u7a0e\u6b3e\u7684\u7a0b\u5e8f\uff1a\u5982\u679c\u4f01\u4e1a\u591a\u7f34\u4e86\u7a0e\u6b3e\uff0c\u53ef\u4ee5\u7533\u8bf7\u5c06\u591a\u7f34\u7684\u7a0e\u6b3e\u62b5\u9500\u5176\u4ed6\u672a\u7f34\u7a0e\u6b3e\uff0c\u6216\u8005\u5728\u6263\u9664\u7a0e\u6b3e\u503a\u52a1\u540e\u7533\u8bf7\u9000\u7a0e\u3002.<\/li>\n<\/ul>\n<figure id=\"attachment_6025\" aria-describedby=\"caption-attachment-6025\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6025\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/quy-trinh-quyet-toan-nghia-vu-thue-khi-giai-the.jpg\" alt=\"Quy tr\u00ecnh ph\u1ed1i h\u1ee3p quy\u1ebft to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf khi gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/quy-trinh-quyet-toan-nghia-vu-thue-khi-giai-the.jpg 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/quy-trinh-quyet-toan-nghia-vu-thue-khi-giai-the-300x169.jpg 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/quy-trinh-quyet-toan-nghia-vu-thue-khi-giai-the-1024x576.jpg 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/quy-trinh-quyet-toan-nghia-vu-thue-khi-giai-the-768x432.jpg 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/quy-trinh-quyet-toan-nghia-vu-thue-khi-giai-the-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6025\" class=\"wp-caption-text\">\u4f01\u4e1a\u89e3\u6563\u65f6\u7a0e\u52a1\u7ed3\u7b97\u7684\u534f\u8c03\u7a0b\u5e8f\u3002<\/figcaption><\/figure>\n<ul>\n<li>\u7b7e\u53d1\u7a0e\u52a1\u8bc6\u522b\u53f7\u6b63\u5f0f\u7ec8\u6b62\u901a\u77e5\u7684\u6761\u4ef6\uff1a\u53ea\u6709\u5f53\u7eb3\u7a0e\u4e49\u52a1\u4f59\u989d\u4e3a\u96f6\uff0c\u4e14\u4f01\u4e1a\u5df2\u63d0\u4ea4\u89e3\u6563\u524d\u7684\u6240\u6709\u7a0e\u52a1\u62a5\u544a\u65f6\uff0c\u7a0e\u52a1\u8bc6\u522b\u53f7\u624d\u4f1a\u88ab\u6c38\u4e45\u5173\u95ed\u3002.<\/li>\n<li>\u5173\u4e8e\u516c\u53f8\u89e3\u6563\u65f6\u7a0e\u52a1\u8d23\u4efb\u786e\u8ba4\u7a0b\u5e8f\u7684\u6700\u65b0\u6307\u5357\uff0c\u5c06\u4e8e2025\u5e747\u67081\u65e5\u751f\u6548\uff1a\u76f8\u5173\u6d41\u7a0b\u6b63\u9010\u6b65\u5411\u5168\u9762\u7535\u5b50\u5316\u8fc7\u6e21\uff0c\u4ece\u800c\u7f29\u77ed\u4f01\u4e1a\u7a0e\u52a1\u503a\u52a1\u786e\u8ba4\u6240\u9700\u7684\u65f6\u95f4\u3002\u66f4\u591a\u8be6\u60c5\u8bf7\u8bbf\u95ee[\u94fe\u63a5\/\u7f51\u7ad9]\u3002 <a title=\"\u65e0\u6548\u7684\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/giai-the-doanh-nghiep\/nghia-vu-thue-khi-giai-the\/\">\u89e3\u6563\u65f6\u7684\u7a0e\u52a1\u4e49\u52a1<\/a>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_truong_hop_dac_biet_khong_can_quyet_toan_thue_truc_tiep\"><\/span><strong>\u65e0\u9700\u76f4\u63a5\u7a0e\u52a1\u7ed3\u7b97\u7684\u7279\u6b8a\u60c5\u51b5\u3002<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u8be5\u6cd5\u5f8b\u8fd8\u5141\u8bb8\u7a0e\u52a1\u98ce\u9669\u8f83\u4f4e\u7684\u4f01\u4e1a\u5728\u89e3\u6563\u65f6\u7533\u8bf7\u7b80\u5316\u7eb3\u7a0e\u4e49\u52a1\u3002.<\/p>\n<ul>\n<li>\u5bf9\u4e8e\u5728\u5176\u8fd0\u8425\u8fc7\u7a0b\u4e2d\u4e0d\u4ea7\u751f\u6536\u5165\u6216\u652f\u51fa\u7684\u4f01\u4e1a\uff0c\u9002\u7528\u4ee5\u4e0b\u6761\u4ef6\uff1a\u5c1a\u672a\u5f00\u59cb\u5b9e\u9645\u8fd0\u8425\u7684\u65b0\u6210\u7acb\u4f01\u4e1a\u901a\u5e38\u53ef\u4ee5\u66f4\u5feb\u5730\u83b7\u5f97\u7a0e\u52a1\u8bc6\u522b\u53f7\u7801\uff0c\u800c\u65e0\u9700\u73b0\u573a\u68c0\u67e5\u3002.<\/li>\n<li>\u6839\u636e\u8d22\u653f\u90e8\u7684\u89c4\u5b9a\uff0c\u5bf9\u4e8e\u7b26\u5408\u89c4\u6a21\u548c\u4f4e\u98ce\u9669\u6027\u8d28\u6807\u51c6\u7684\u5b9e\u4f53\uff0c\u5982\u679c\u5c0f\u578b\u548c\u5fae\u578b\u4f01\u4e1a\u9075\u5b88\u7a0e\u6cd5\uff0c\u5e76\u5728\u89e3\u6563\u65f6\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\uff0c\u4e14\u5176\u81ea\u6211\u8bc4\u4f30\u6587\u4ef6\u4e2d\u4f53\u73b0\u51fa\u8bda\u5b9e\uff0c\u5219\u53ef\u514d\u4e8e\u73b0\u573a\u68c0\u67e5\u3002.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_thue_trong_qua_trinh_giai_the\"><\/span><strong>\u89e3\u7b54\u6709\u5173\u89e3\u6563\u8fc7\u7a0b\u4e2d\u7a0e\u52a1\u95ee\u9898\u7684\u5e38\u89c1\u95ee\u9898\u3002<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4e0b\u9762\u6c47\u603b\u4e86\u4e00\u4e9b\u4f01\u4e1a\u4e3b\u5728\u4f01\u4e1a\u89e3\u6563\u8fc7\u7a0b\u4e2d\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u65f6\u7ecf\u5e38\u9047\u5230\u7684\u95ee\u9898\u3002.<\/p>\n<ul>\n<li>\u672a\u5c65\u884c\u5b8c\u89e3\u6563\u65f6\u7eb3\u7a0e\u4e49\u52a1\u7684\u4f01\u4e1a\u662f\u5426\u53ef\u4ee5\u5411\u89c4\u5212\u4e0e\u6295\u8d44\u90e8\u63d0\u4ea4\u7533\u8bf7\uff1f\u60a8\u53ef\u4ee5\u63d0\u4ea4\u521d\u59cb\u89e3\u6563\u901a\u77e5\uff0c\u4f46\u5982\u679c\u56e0\u6b20\u7a0e\u800c\u672a\u7f34\u7eb3\u7a0e\u6b3e\uff0c\u5219\u6700\u7ec8\u5220\u9664\u4f01\u4e1a\u540d\u79f0\u7684\u7533\u8bf7\u5c06\u88ab\u62d2\u7edd\u3002.<\/li>\n<li>\u5982\u679c\u4f01\u4e1a\u8d44\u4ea7\u4e0d\u8db3\u4ee5\u652f\u4ed8\u7a0e\u6b3e\uff0c\u51fa\u8d44\u6210\u5458\u8be5\u5982\u4f55\u5e94\u5bf9\uff1f\u6839\u636e\u4f01\u4e1a\u7c7b\u578b\u7684\u4e0d\u540c\uff0c\u6210\u5458\u53ef\u80fd\u9700\u8981\u52a8\u7528\u4e2a\u4eba\u8d44\u4ea7\u4e3a\u4f01\u4e1a\u652f\u4ed8\u7a0e\u6b3e\uff0c\u6216\u8005\u4ed6\u4eec\u53ef\u80fd\u53ea\u4f1a\u5728\u4f01\u4e1a\u89e3\u6563\u65f6\u5c65\u884c\u5b8c\u7eb3\u7a0e\u4e49\u52a1\u540e\u635f\u5931\u5176\u51fa\u8d44\u989d\u3002.<\/li>\n<li>\u5206\u516c\u53f8\u89e3\u6563\u65f6\u4ecd\u9700\u7f34\u7eb3\u5f53\u5730\u7a0e\u6b3e\u7684\u7a0b\u5e8f\uff1a\u5982\u679c\u5206\u516c\u53f8\u4ecd\u6709\u6b20\u7a0e\uff0c\u5219\u4e0d\u80fd\u6ce8\u9500\u5176\u7a0e\u52a1\u767b\u8bb0\u53f7\u3002\u6bcd\u516c\u53f8\u9700\u8981\u4ee3\u8868\u5206\u516c\u53f8\u5411\u5176\u6240\u5c5e\u7a0e\u52a1\u673a\u5173\u7f34\u7eb3\u8fd9\u4e9b\u7a0e\u6b3e\uff0c\u4ee5\u5c65\u884c\u5176\u5728\u5206\u516c\u53f8\u89e3\u6563\u65f6\u7684\u7eb3\u7a0e\u4e49\u52a1\u3002.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>\u603b\u7ed3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5728\u516c\u53f8\u89e3\u6563\u8fc7\u7a0b\u4e2d\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u662f\u6700\u5173\u952e\u4e5f\u662f\u6700\u590d\u6742\u7684\u6b65\u9aa4\u3002\u5728\u89e3\u6563\u521d\u671f\u4e3b\u52a8\u89e3\u51b3\u5e76\u7f34\u7eb3\u7a0e\u6b3e\uff0c\u4e0d\u4ec5\u53ef\u4ee5\u52a0\u5feb\u89e3\u6563\u6d41\u7a0b\uff0c\u8fd8\u80fd\u4fdd\u62a4\u516c\u53f8\u7ba1\u7406\u4eba\u5458\u7684\u6cd5\u5f8b\u58f0\u8a89\u3002\u5982\u679c\u60a8\u5728\u7a0e\u52a1\u7ed3\u7b97\u65b9\u9762\u9047\u5230\u56f0\u96be\uff0c\u8bf7\u4e0e\u6211\u4eec\u8054\u7cfb\u3002 <a title=\"\u65e0\u6548\u7684\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/lien-he\/\">\u8054\u7cfb\u4e13\u5bb6<\/a> \u7a0e\u52a1\u54a8\u8be2\uff0c\u4ee5\u627e\u5230\u6700\u4f73\u89e3\u51b3\u65b9\u6848\u3002.<\/p>\n<p class=\"p1\" style=\"text-align: center;\"><div class=\"su-button-center\"><a href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\"> \n<p class=\"p1\" style=\"text-align: center\">\u8054\u7cfb\u6211\u4eec\u83b7\u53d6\u62a5\u4ef7<\/p>\n<p class=\"p1\" style=\"text-align: center\"><\/span><\/a><\/div>\n<p><strong>Man \u2013 Master Accountant Network \u7684\u8054\u7cfb\u4fe1\u606f<\/strong><\/p>\n<ul>\n<li><strong>\u5730\u5740\uff1a<\/strong>\u00a0\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/li>\n<li><strong>\u624b\u673a\/Zalo\uff1a<\/strong>\u00a00903 963 163 \u2013 0903 428 622<\/li>\n<li><strong>\u7535\u5b50\u90ae\u4ef6\uff1a<\/strong>\u00a0man@man.net.vn<\/li>\n<\/ul>\n<p>\u5185\u5bb9\u7531\u4ee5\u4e0b\u4eba\u5458\u5ba1\u6838\uff1a\u00a0<a title=\"\u65e0\u6548\u7684\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><strong>\u9ece\u9ec4\u5ba3\u5148\u751f<\/strong><\/a>\u00a0\u2013 Man \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c,\u00a0<strong>\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u5ba1\u8ba1\u5e08<\/strong>\u00a0\u62e5\u6709\u8d85\u8fc730\u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u2026\u2026.<\/p>\n<p>\u6765\u6e90\uff1a<\/p>\n<ul>\n<li><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=197312\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7<\/a> \u56fd\u6c11\u8bae\u4f1a\u3002.<\/li>\n<li><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Doanh-nghiep-so-59-2020-QH14-427301.aspx\" target=\"_blank\" rel=\"noopener\">\u4f01\u4e1a\u6cd5\u7b2c59\/2020\/QH14\u53f7<\/a> \u56fd\u6c11\u8bae\u4f1a\u3002.<\/li>\n<li>\u8d22\u653f\u90e8\u7b2c 105\/2020\/TT-BTC \u53f7\u901a\u77e5\u5bf9\u7a0e\u52a1\u767b\u8bb0\u63d0\u4f9b\u4e86\u6307\u5bfc\u3002.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Ngh\u0129a v\u1ee5 thu\u1ebf khi gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 l\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u01a1n thu\u1ea7n m\u00e0 c\u00f2n l\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd cao nh\u1ea5t m\u00e0 ch\u1ee7 doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n t\u1ea5t tr\u01b0\u1edbc khi r\u1eddi kh\u1ecfi th\u1ecb tr\u01b0\u1eddng. Theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 v\u00e0 Lu\u1eadt Doanh nghi\u1ec7p 2020, [&hellip;]<\/p>","protected":false},"author":4,"featured_media":6024,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,14,8,12],"tags":[],"class_list":["post-6023","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-kien-thuc-giai-the","category-tin-tuc-thue","category-trung-tam-kien-thuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6023","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=6023"}],"version-history":[{"count":2,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6023\/revisions"}],"predecessor-version":[{"id":6027,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6023\/revisions\/6027"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/6024"}],"wp:attachment":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=6023"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=6023"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=6023"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}