{"id":41242,"date":"2025-12-04T11:22:41","date_gmt":"2025-12-04T04:22:41","guid":{"rendered":"\/blog\/?p=41242"},"modified":"2025-12-04T11:22:41","modified_gmt":"2025-12-04T04:22:41","slug":"thue-ho-kinh-doanh","status":"publish","type":"post","link":"\/blog\/thue-ho-kinh-doanh\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn h\u1ed9 kinh doanh \u0111\u00f3ng thu\u1ebf t\u1eeb 1\/1\/2026\u00a0"},"content":{"rendered":"

T\u1eeb ng\u00e0y 1\/1\/2026, quy \u0111\u1ecbnh thu\u1ebf \u00e1p d\u1ee5ng cho h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo h\u01b0\u1edbng r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 ng\u01b0\u1ee1ng doanh thu, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai. Vi\u1ec7c n\u1eafm b\u1eaft c\u00e1c thay \u0111\u1ed5i n\u00e0y gi\u00fap h\u1ed9 kinh doanh ch\u1ee7 \u0111\u1ed9ng d\u1ef1 tr\u00f9 chi ph\u00ed, s\u1eafp x\u1ebfp ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng di\u1ec5n ra \u1ed5n \u0111\u1ecbnh. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p nh\u1eefng \u0111i\u1ec3m quan tr\u1ecdng v\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n theo t\u1eebng b\u01b0\u1edbc.<\/span><\/i><\/p>\n

1. 02 Thay \u0111\u1ed5i l\u1edbn v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh t\u1eeb ng\u00e0y 01\/01\/2026<\/span><\/h2>\n

Theo <\/span>Ngh\u1ecb quy\u1ebft 198\/2025\/QH15<\/span><\/a>, ch\u00ednh s\u00e1ch thu\u1ebf \u00e1p d\u1ee5ng cho h\u1ed9 kinh doanh s\u1ebd c\u00f3 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng t\u1eeb ng\u00e0y 01\/01\/2026. Hai n\u1ed9i dung \u0111\u01b0\u1ee3c quan t\u00e2m nhi\u1ec1u nh\u1ea5t g\u1ed3m:<\/span><\/p>\n

1.1. B\u00e3i b\u1ecf ho\u00e0n to\u00e0n ch\u1ebf \u0111\u1ed9 thu\u1ebf kho\u00e1n<\/span><\/h3>\n

T\u1eeb ng\u00e0y 01\/01\/2026, ph\u01b0\u01a1ng ph\u00e1p thu\u1ebf kho\u00e1n d\u00e0nh cho h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh ch\u00ednh th\u1ee9c ch\u1ea5m d\u1ee9t. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a:<\/span><\/p>\n

    \n
  • T\u1ea5t c\u1ea3 h\u1ed9 kinh doanh, d\u00f9 doanh thu l\u1edbn hay nh\u1ecf, \u0111\u1ec1u chuy\u1ec3n sang <\/span>t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai<\/b>.<\/span><\/li>\n
  • H\u1ed9 kinh doanh n\u1ed9p thu\u1ebf d\u1ef1a tr\u00ean <\/span>doanh thu th\u1ef1c t\u1ebf, <\/b>\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n
  • Vi\u1ec7c k\u00ea khai s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n <\/span>\u0111\u1ecbnh k\u1ef3<\/b> theo m\u1eabu v\u00e0 t\u1ea7n su\u1ea5t quy \u0111\u1ecbnh, nh\u01b0ng <\/span>kh\u00f4ng ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m<\/b> nh\u01b0 doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n

    C\u00e1ch t\u00ednh thu\u1ebf theo k\u00ea khai gi\u00fap ph\u1ea3n \u00e1nh s\u00e1t ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c t\u1ebf h\u01a1n so v\u1edbi c\u01a1 ch\u1ebf kho\u00e1n c\u1ed1 \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n

    1.2. D\u1eebng thu v\u00e0 n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/span><\/h3>\n

    T\u1eeb n\u0103m 2026, thu\u1ebf m\u00f4n b\u00e0i kh\u00f4ng c\u00f2n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh. Vi\u1ec7c b\u00e3i b\u1ecf s\u1eafc thu\u1ebf n\u00e0y mang l\u1ea1i hai l\u1ee3i \u00edch ch\u00ednh:<\/span><\/p>\n

      \n
    • H\u1ed9 kinh doanh kh\u00f4ng ph\u1ea3i \u0111\u00f3ng kho\u1ea3n thu\u1ebf c\u1ed1 \u0111\u1ecbnh theo b\u1eadc m\u00f4n b\u00e0i h\u1eb1ng n\u0103m.<\/span><\/li>\n
    • Gi\u1ea3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng, \u0111\u1eb7c bi\u1ec7t v\u1edbi nh\u00f3m h\u1ed9 kinh doanh nh\u1ecf l\u1ebb ho\u1eb7c m\u1edbi th\u00e0nh l\u1eadp.<\/span><\/li>\n<\/ul>\n

      \"D\u1eebng<\/p>\n

      2. 3 Lo\u1ea1i thu\u1ebf h\u1ed9 kinh doanh nh\u1ecf l\u1ebb c\u1ea7n n\u1ed9p k\u1ec3 t\u1eeb 1\/1\/2026<\/span><\/h2>\n

      Sau khi ch\u1ebf \u0111\u1ed9 thu\u1ebf kho\u00e1n v\u00e0 thu\u1ebf m\u00f4n b\u00e0i \u0111\u01b0\u1ee3c b\u00e3i b\u1ecf, h\u1ed9 kinh doanh chuy\u1ec3n sang n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai. T\u1eeb n\u0103m 2026, ba s\u1eafc thu\u1ebf d\u01b0\u1edbi \u0111\u00e2y l\u00e0 ngh\u0129a v\u1ee5 ch\u00ednh \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh nh\u1ecf l\u1ebb.<\/span><\/p>\n

      2.1. Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/span><\/h3>\n

      Thu\u1ebf GTGT l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu, t\u00ednh tr\u00ean ph\u1ea7n gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong qu\u00e1 tr\u00ecnh kinh doanh.<\/span><\/p>\n

        \n
      • H\u1ed9 kinh doanh k\u00ea khai thu\u1ebf GTGT d\u1ef1a tr\u00ean <\/span>doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh<\/b> theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n
      • M\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng t\u00f9y lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (th\u00f4ng th\u01b0\u1eddng l\u00e0 10%; m\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1 \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c kh\u00e1c).<\/span><\/li>\n
      • H\u1ed9 kinh doanh kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m m\u00e0 k\u00ea khai theo k\u1ef3.<\/span><\/li>\n<\/ul>\n

        2.2. Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u1ed1i v\u1edbi ch\u1ee7 h\u1ed9 kinh doanh<\/span><\/h3>\n

        Thu\u1ebf TNCN l\u00e0 thu\u1ebf tr\u1ef1c thu, \u00e1p d\u1ee5ng tr\u00ean <\/span>thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t – kinh doanh<\/b> c\u1ee7a ch\u1ee7 h\u1ed9.<\/span><\/p>\n

          \n
        • Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean doanh thu th\u1ef1c t\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n
        • H\u1ed9 kinh doanh k\u00ea khai thu\u1ebf TNCN theo k\u1ef3, t\u01b0\u01a1ng t\u1ef1 nh\u01b0 thu\u1ebf GTGT.<\/span><\/li>\n
        • M\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng theo bi\u1ec3u hi\u1ec7n h\u00e0nh \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh.<\/span><\/li>\n<\/ul>\n

          2.2. Thu\u1ebf TNCN<\/span><\/h3>\n

          Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) l\u00e0 lo\u1ea1i thu\u1ebf tr\u1ef1c thu, \u0111\u00e1nh v\u00e0o thu nh\u1eadp c\u1ee7a ch\u1ee7 h\u1ed9 kinh doanh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

          2.3. Thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/h3>\n

          N\u1ebfu h\u1ed9 kinh doanh c\u00f3 thu\u00ea lao \u0111\u1ed9ng v\u00e0 tr\u1ea3 thu nh\u1eadp cho h\u1ecd:<\/span><\/p>\n

            \n
          • Ch\u1ee7 h\u1ed9 c\u00f3 tr\u00e1ch nhi\u1ec7m <\/span>kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/b> t\u1ea1i ngu\u1ed3n khi chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng.<\/span><\/li>\n
          • Vi\u1ec7c kh\u1ea5u tr\u1eeb ch\u1ec9 \u00e1p d\u1ee5ng khi <\/span>thu nh\u1eadp ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/b> theo quy \u0111\u1ecbnh.<\/span><\/li>\n
          • S\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0 n\u1ed9p theo \u0111\u1ecbnh k\u1ef3, gi\u1ed1ng nh\u01b0 \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp th\u00f4ng th\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n

            3. Ng\u01b0\u1ee1ng doanh thu mi\u1ec5n thu\u1ebf t\u1eeb ng\u00e0y 01\/01\/2026<\/span><\/h2>\n

            Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, h\u1ed9 kinh doanh c\u00f3 <\/span>doanh thu kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 200 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/b> \u0111\u01b0\u1ee3c mi\u1ec5n ho\u00e0n to\u00e0n c\u00e1c lo\u1ea1i thu\u1ebf (GTGT v\u00e0 TNCN). \u0110\u00e2y l\u00e0 ng\u01b0\u1ee1ng l\u00e0m c\u0103n c\u1ee9 ban \u0111\u1ea7u khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai t\u1eeb n\u0103m 2026.<\/span><\/p>\n

            Tuy nhi\u00ean, hi\u1ec7n nay B\u1ed9 T\u00e0i ch\u00ednh \u0111ang \u0111\u1ec1 xu\u1ea5t n\u00e2ng m\u1ee9c doanh thu ch\u1ecbu thu\u1ebf t\u1eeb <\/span>200 tri\u1ec7u l\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/b>. \u0110\u00e2y l\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c tr\u1eeb tr\u01b0\u1edbc khi n\u1ed9p thu\u1ebf theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu.<\/span><\/p>\n

            \u0110\u1ec1 xu\u1ea5t n\u00e0y n\u00e2ng ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf l\u00ean g\u1ea5p <\/span>5 l\u1ea7n<\/b> m\u1ee9c hi\u1ec7n h\u00e0nh v\u00e0 g\u1ea5p <\/span>2,5 l\u1ea7n<\/b> so v\u1edbi ph\u01b0\u01a1ng \u00e1n t\u1eebng \u0111\u01b0\u1ee3c \u0111\u01b0a ra tr\u01b0\u1edbc \u0111\u00f3. Ngo\u00e0i ra, h\u1ed9 kinh doanh c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo <\/span>thu nh\u1eadp (doanh thu – chi ph\u00ed)<\/b> v\u1edbi thu\u1ebf su\u1ea5t <\/span>15%<\/b>, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 chi ph\u00ed l\u1edbn.<\/span><\/p>\n

            V\u1edbi s\u1ed1 li\u1ec7u \u0111\u1ebfn th\u00e1ng 10\/2025, Vi\u1ec7t Nam c\u00f3 h\u01a1n <\/span>2,54 tri\u1ec7u h\u1ed9 kinh doanh th\u01b0\u1eddng xuy\u00ean<\/b>. N\u1ebfu ng\u01b0\u1ee1ng 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, d\u1ef1 ki\u1ebfn <\/span>kho\u1ea3ng 2,3 tri\u1ec7u h\u1ed9<\/b> s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kho\u1ea3ng <\/span>90% t\u1ed5ng s\u1ed1 h\u1ed9 kinh doanh<\/b> hi\u1ec7n nay.<\/span><\/p>\n

            \"Ng\u01b0\u1ee1ng<\/p>\n

            4. C\u00e1ch t\u00ednh thu\u1ebf h\u1ed9 kinh doanh nh\u1ecf l\u1ebb t\u1eeb 1\/1\/2026<\/span><\/h2>\n

            \u200b\u200bHai s\u1eafc thu\u1ebf ch\u00ednh g\u1ed3m Thu\u1ebf GTGT v\u00e0 Thu\u1ebf TNCN, \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c:<\/span><\/p>\n

              \n
            • Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf \u00d7 T\u1ef7 l\u1ec7 thu\u1ebf GTGT<\/b><\/li>\n
            • Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf \u00d7 T\u1ef7 l\u1ec7 thu\u1ebf TNCN<\/b><\/li>\n<\/ul>\n

              T\u1ef7 l\u1ec7 thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo t\u1eebng ng\u00e0nh ngh\u1ec1 nh\u01b0 b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n
              STT<\/b><\/td>\nLo\u1ea1i h\u00ecnh kinh doanh<\/b><\/td>\nThu\u1ebf GTGT<\/b><\/td>\nThu\u1ebf TNCN<\/b><\/td>\n<\/tr>\n
              1<\/span><\/td>\nPh\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a<\/span><\/td>\n1%<\/span><\/td>\n0.5%<\/span><\/td>\n<\/tr>\n
              2<\/span><\/td>\nD\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/span><\/td>\n5%<\/span><\/td>\n2%<\/span><\/td>\n<\/tr>\n
              3<\/span><\/td>\nCho thu\u00ea t\u00e0i s\u1ea3n<\/span><\/td>\n5%<\/span><\/td>\n5%<\/span><\/td>\n<\/tr>\n
              4<\/span><\/td>\nL\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p; kho\u1ea3n b\u1ed3i th\u01b0\u1eddng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, b\u1ed3i th\u01b0\u1eddng kh\u00e1c<\/span><\/td>\n–<\/span><\/td>\n5%<\/span><\/td>\n<\/tr>\n
              5<\/span><\/td>\nS\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/span><\/td>\n3%<\/span><\/td>\n1.5%<\/span><\/td>\n<\/tr>\n
              6<\/span><\/td>\nHo\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c<\/span><\/td>\n2%<\/span><\/td>\n1%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

              \u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay b\u1edfi s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP. T\u1ef7 l\u1ec7 thu\u1ebf \u00e1p d\u1ee5ng nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n\n
              STT<\/b><\/td>\nNg\u00e0nh ngh\u1ec1<\/b><\/td>\nThu\u1ebf GTGT<\/b><\/td>\nThu\u1ebf TNCN c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/b><\/td>\nThu\u1ebf TNCN c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/b><\/td>\n<\/tr>\n
              1<\/span><\/td>\nH\u00e0ng h\u00f3a<\/span><\/td>\n1%<\/span><\/td>\n0.5%<\/span><\/td>\n1%<\/span><\/td>\n<\/tr>\n
              2<\/span><\/td>\nD\u1ecbch v\u1ee5<\/span><\/td>\n5%<\/span><\/td>\n2%<\/span><\/td>\n2%<\/span><\/td>\n<\/tr>\n
              3<\/span><\/td>\nV\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a<\/span><\/td>\n3%<\/span><\/td>\n1.5%<\/span><\/td>\n2%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

              5. H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111\u00f3ng thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh t\u1eeb ng\u00e0y 01\/01\/2026<\/span><\/h2>\n

              H\u1ed9 kinh doanh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf ho\u00e0n to\u00e0n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed th\u00f4ng qua eTax Mobile ho\u1eb7c C\u1ed5ng th\u00f4ng tin Thu\u1ebf \u0111i\u1ec7n t\u1eed. Quy tr\u00ecnh g\u1ed3m ba b\u01b0\u1edbc ch\u00ednh: \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n, k\u00ea khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf.<\/span><\/p>\n

              B\u01b0\u1edbc 1: \u0110\u0103ng k\u00fd t\u00e0i kho\u1ea3n thu\u1ebf \u0111i\u1ec7n t\u1eed\u00a0<\/span><\/h3>\n

              H\u1ed9 kinh doanh c\u1ea7n t\u1ea1o t\u00e0i kho\u1ea3n thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 nghi\u1ec7p v\u1ee5 li\u00ean quan. C\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn \u0111\u0103ng k\u00fd qua \u1ee9ng d\u1ee5ng eTax Mobile ho\u1eb7c C\u1ed5ng th\u00f4ng tin Thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

                \n
              • C\u00e1ch 1: Tr\u00ean eTax Mobile: <\/b>t\u1ea3i \u1ee9ng d\u1ee5ng, ch\u1ecdn \u201c\u0110\u0103ng k\u00fd\u201d, nh\u1eadp th\u00f4ng tin c\u00e1 nh\u00e2n (s\u1ed1 \u0111\u1ecbnh danh, h\u1ecd t\u00ean, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i, email), x\u00e1c th\u1ef1c b\u1eb1ng OTP v\u00e0 nh\u1eadn th\u00f4ng b\u00e1o t\u1eeb \u201cCucThue\u201d k\u00e8m m\u1eadt kh\u1ea9u \u0111\u0103ng nh\u1eadp.<\/span><\/li>\n
              • C\u00e1ch 2: Tr\u00ean website Thu\u1ebf \u0111i\u1ec7n t\u1eed:<\/b> truy c\u1eadp canhan.gdt.gov.vn, ch\u1ecdn \u201c\u0110\u0103ng k\u00fd\u201d, nh\u1eadp m\u00e3 s\u1ed1 thu\u1ebf, ho\u00e0n thi\u1ec7n th\u00f4ng tin b\u1ed5 sung v\u00e0 x\u00e1c th\u1ef1c theo y\u00eau c\u1ea7u. H\u1ec7 th\u1ed1ng s\u1ebd g\u1eedi th\u00f4ng b\u00e1o qua SMS\/email. Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin ch\u01b0a tr\u00f9ng kh\u1edbp, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n li\u00ean h\u1ec7 c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1eadp nh\u1eadt.<\/span><\/li>\n<\/ul>\n

                Ng\u01b0\u1eddi \u0111\u00e3 c\u00f3 t\u00e0i kho\u1ea3n VNeID m\u1ee9c 2 c\u00f3 th\u1ec3 \u0111\u0103ng nh\u1eadp nhanh m\u00e0 kh\u00f4ng c\u1ea7n t\u1ea1o t\u00e0i kho\u1ea3n th\u1ee7 c\u00f4ng.<\/b><\/p>\n

                \"B\u01b0\u1edbc<\/p>\n

                B\u01b0\u1edbc 2: K\u00ea khai thu\u1ebf\u00a0<\/span><\/h3>\n

                H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 th\u1ec3 n\u1ed9p t\u1edd khai thu\u1ebf qua \u1ee9ng d\u1ee5ng eTax Mobile ho\u1eb7c Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a C\u1ee5c Thu\u1ebf ho\u1eb7c H\u1ec7 th\u1ed1ng th\u00f4ng tin gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a C\u1ee5c Thu\u1ebf.<\/span><\/p>\n

                Quy tr\u00ecnh k\u00ea khai thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo tr\u00ecnh t\u1ef1 sau:<\/span><\/p>\n

                  \n
                1. \u0110\u0103ng nh\u1eadp h\u1ec7 th\u1ed1ng<\/span><\/li>\n
                2. T\u00ecm m\u1ee5c<\/span> K\u00ea khai thu\u1ebf, <\/b>nh\u1eadp doanh thu, lo\u1ea1i thu\u1ebf, k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 t\u1ea3i l\u00ean c\u00e1c gi\u1ea5y t\u1edd li\u00ean quan (h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n nghi\u1ec7m thu\u2026)<\/span><\/li>\n
                3. X\u00e1c nh\u1eadn v\u00e0 n\u1ed9p t\u1edd khai <\/b>b\u1eb1ng OTP ho\u1eb7c ch\u1eef k\u00fd s\u1ed1, l\u01b0u tr\u1eef t\u1edd khai d\u01b0\u1edbi d\u1ea1ng PDF\/XML \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu sau n\u00e0y.\u00a0<\/span><\/li>\n<\/ol>\n

                  C\u00e1c lo\u1ea1i t\u1edd khai th\u01b0\u1eddng d\u00f9ng:<\/b><\/p>\n

                    \n
                  • M\u1eabu 01\/CNKD:<\/b> T\u1edd khai thu\u1ebf GTGT v\u00e0 TNCN cho c\u00e1 nh\u00e2n kinh doanh<\/span><\/li>\n
                  • M\u1eabu 01\/TKN-CNKD:<\/b> T\u1edd khai thu\u1ebf n\u0103m<\/span><\/li>\n
                  • M\u1eabu 01-2\/BK-H\u0110KD:<\/b> Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3<\/span><\/li>\n
                  • M\u1eabu 01\/TTS:<\/b> D\u00e0nh cho c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n<\/span><\/li>\n
                  • M\u1eabu 01-1\/BK-TTS:<\/b> B\u1ea3ng k\u00ea cho thu\u00ea t\u00e0i s\u1ea3n l\u1ea7n \u0111\u1ea7u theo h\u1ee3p \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n\n\n\n
                    M\u1ed1c th\u1eddi gian quan tr\u1ecdng:<\/b><\/p>\n
                      \n
                    • Theo th\u00e1ng: <\/b>Ch\u1eadm nh\u1ea5t ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo<\/span><\/li>\n
                    • Theo qu\u00fd: <\/b>Ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau<\/span><\/li>\n
                    • Theo n\u0103m: <\/b>Ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u n\u0103m d\u01b0\u01a1ng l\u1ecbch<\/span><\/li>\n
                    • Ph\u00e1t sinh l\u1ea7n \u0111\u1ea7u:<\/b> Trong v\u00f2ng 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                      B\u01b0\u1edbc 3: N\u1ed9p thu\u1ebf<\/span><\/h3>\n

                      Sau khi ho\u00e0n t\u1ea5t t\u1edd khai, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf b\u1eb1ng nhi\u1ec1u ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n

                      Sau khi g\u1eedi t\u1edd khai, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed theo m\u1ed9t trong c\u00e1c c\u00e1ch sau:<\/span><\/p>\n

                        \n
                      • Qua eTax Mobile:<\/b> n\u1ed9p tr\u1ef1c ti\u1ebfp b\u1eb1ng m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 k\u1ef3 t\u00ednh thu\u1ebf; thanh to\u00e1n qua ng\u00e2n h\u00e0ng li\u00ean k\u1ebft; ho\u1eb7c qu\u00e9t m\u00e3 QR \u0111\u1ec3 thanh to\u00e1n nhanh.<\/span><\/li>\n
                      • Qua C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng Thu\u1ebf:<\/b> \u0111\u0103ng nh\u1eadp t\u1ea1i dichvucong.gdt.gov.vn b\u1eb1ng VNeID, l\u1eadp gi\u1ea5y n\u1ed9p ti\u1ec1n, x\u00e1c nh\u1eadn qua OTP v\u00e0 ho\u00e0n t\u1ea5t n\u1ed9p thu\u1ebf.<\/span><\/li>\n
                      • Qua h\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed eTax (ph\u00e2n h\u1ec7 c\u00e1 nh\u00e2n): <\/b>l\u1eadp gi\u1ea5y n\u1ed9p ti\u1ec1n th\u1ee7 c\u00f4ng ho\u1eb7c d\u00f9ng ch\u1ee9c n\u0103ng \u201cTra c\u1ee9u\u201d \u0111\u1ec3 n\u1ed9p nhanh c\u00e1c kho\u1ea3n \u0111\u1ebfn h\u1ea1n. H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u1ea1o gi\u1ea5y n\u1ed9p ti\u1ec1n cho c\u00e1c kho\u1ea3n thu\u1ebf s\u1eafp \u0111\u1ebfn ng\u00e0y n\u1ed9p.<\/span><\/li>\n<\/ul>\n

                        Sau khi thanh to\u00e1n, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111i\u1ec7n t\u1eed, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 tra c\u1ee9u gi\u1ea5y n\u1ed9p ti\u1ec1n, th\u00f4ng b\u00e1o thu\u1ebf v\u00e0 l\u1ecbch s\u1eed ngh\u0129a v\u1ee5 tr\u00ean eTax Mobile ho\u1eb7c c\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

                        6. L\u01b0u \u00fd v\u1ec1 ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 s\u00e1ch khi k\u00ea khai thu\u1ebf cho h\u1ed9 kinh doanh nh\u1ecf l\u1ebb<\/span><\/h2>\n

                        Khi chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai t\u1eeb ng\u00e0y 01\/01\/2026, h\u1ed9 kinh doanh c\u1ea7n t\u1ed5 ch\u1ee9c v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 k\u1ebf to\u00e1n b\u00e0i b\u1ea3n h\u01a1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u01a1 quan thu\u1ebf. Hai nh\u00f3m t\u00e0i li\u1ec7u quan tr\u1ecdng g\u1ed3m ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch ph\u1ea3i duy tr\u00ec li\u00ean t\u1ee5c.<\/span><\/p>\n

                        Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ea7n c\u00f3<\/b><\/p>\n

                        C\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh kinh doanh c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7, g\u1ed3m: phi\u1ebfu thu – phi\u1ebfu chi, ch\u1ee9ng t\u1eeb nh\u1eadp – xu\u1ea5t kho, b\u1ea3ng l\u01b0\u01a1ng, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng – cung c\u1ea5p d\u1ecbch v\u1ee5, gi\u1ea5y n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (NSNN), \u1ee7y nhi\u1ec7m chi v\u00e0 sao k\u00ea ng\u00e2n h\u00e0ng. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 ch\u1ee9ng minh doanh thu, chi ph\u00ed, d\u00f2ng ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p thu\u1ebf theo t\u1eebng k\u1ef3.<\/span><\/p>\n

                        H\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ph\u1ea3i duy tr\u00ec<\/b><\/p>\n

                        B\u1ed9 s\u1ed5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c khuy\u1ebfn ngh\u1ecb duy tr\u00ec bao g\u1ed3m:<\/span><\/p>\n

                          \n
                        • S\u1ed5 chi ti\u1ebft doanh thu h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5<\/span><\/li>\n
                        • S\u1ed5 chi ti\u1ebft nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 h\u00e0ng h\u00f3a<\/span><\/li>\n
                        • S\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t – kinh doanh<\/span><\/li>\n
                        • S\u1ed5 theo d\u00f5i ngh\u0129a v\u1ee5 thu\u1ebf theo t\u1eebng k\u1ef3 ph\u00e1t sinh<\/span><\/li>\n
                        • S\u1ed5 l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/span><\/li>\n
                        • S\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t<\/span><\/li>\n
                        • S\u1ed5 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/li>\n<\/ul>\n

                          Vi\u1ec7c ghi ch\u00e9p v\u00e0 l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00e0i li\u1ec7u n\u00eau tr\u00ean gi\u00fap ho\u1ea1t \u0111\u1ed9ng k\u00ea khai thu\u1eadn l\u1ee3i h\u01a1n, h\u1ea1n ch\u1ebf sai l\u1ec7ch s\u1ed1 li\u1ec7u v\u00e0 h\u1ed7 tr\u1ee3 c\u01a1 quan thu\u1ebf trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra ho\u1eb7c \u0111\u1ed1i chi\u1ebfu khi c\u1ea7n thi\u1ebft.<\/span><\/p>\n

                          H\u1ec7 th\u1ed1ng thu\u1ebf m\u1edbi t\u1ea1o ra c\u01a1 s\u1edf minh b\u1ea1ch h\u01a1n cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ed9 kinh doanh, \u0111\u1ed3ng th\u1eddi gi\u00fap qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd v\u00e0 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u thu\u1eadn ti\u1ec7n h\u01a1n. Khi hi\u1ec3u r\u00f5 c\u00e1ch t\u00ednh thu\u1ebf, h\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb v\u00e0 c\u00e1c m\u1ed1c th\u1eddi gian k\u00ea khai, vi\u1ec7c tu\u00e2n th\u1ee7 tr\u1edf n\u00ean \u0111\u01a1n gi\u1ea3n v\u00e0 h\u1ea1n ch\u1ebf \u0111\u01b0\u1ee3c r\u1ee7i ro ph\u00e1t sinh. \u0110\u00e2y c\u0169ng l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 h\u1ed9 kinh doanh v\u1eadn h\u00e0nh \u1ed5n \u0111\u1ecbnh v\u00e0 c\u00f3 \u0111\u1ecbnh h\u01b0\u1edbng ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong giai \u0111o\u1ea1n m\u1edbi.<\/span><\/i><\/p>\n","protected":false},"excerpt":{"rendered":"

                          T\u1eeb ng\u00e0y 1\/1\/2026, quy \u0111\u1ecbnh thu\u1ebf \u00e1p d\u1ee5ng cho h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo h\u01b0\u1edbng r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 ng\u01b0\u1ee1ng doanh thu, ph\u01b0\u01a1ng…<\/p>\n","protected":false},"author":5,"featured_media":41245,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-41242","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chu-de-khac"],"uagb_featured_image_src":{"full":["\/blog\/wp-content\/uploads\/2025\/12\/thue-ho-kinh-doanh-3-nguong-doanh-thu-mien-thue-tu-ngay-01-01-2026-02.png",850,469,false],"thumbnail":["\/blog\/wp-content\/uploads\/2025\/12\/thue-ho-kinh-doanh-3-nguong-doanh-thu-mien-thue-tu-ngay-01-01-2026-02-150x150.png",150,150,true],"medium":["\/blog\/wp-content\/uploads\/2025\/12\/thue-ho-kinh-doanh-3-nguong-doanh-thu-mien-thue-tu-ngay-01-01-2026-02-300x166.png",300,166,true],"medium_large":["\/blog\/wp-content\/uploads\/2025\/12\/thue-ho-kinh-doanh-3-nguong-doanh-thu-mien-thue-tu-ngay-01-01-2026-02-768x424.png",768,424,true],"large":["\/blog\/wp-content\/uploads\/2025\/12\/thue-ho-kinh-doanh-3-nguong-doanh-thu-mien-thue-tu-ngay-01-01-2026-02.png",850,469,false],"1536x1536":["\/blog\/wp-content\/uploads\/2025\/12\/thue-ho-kinh-doanh-3-nguong-doanh-thu-mien-thue-tu-ngay-01-01-2026-02.png",850,469,false],"2048x2048":["\/blog\/wp-content\/uploads\/2025\/12\/thue-ho-kinh-doanh-3-nguong-doanh-thu-mien-thue-tu-ngay-01-01-2026-02.png",850,469,false],"yarpp-thumbnail":["\/blog\/wp-content\/uploads\/2025\/12\/thue-ho-kinh-doanh-3-nguong-doanh-thu-mien-thue-tu-ngay-01-01-2026-02-120x120.png",120,120,true]},"uagb_author_info":{"display_name":"Decathlon Vi\u1ec7t Nam","author_link":"\/blog\/author\/decathlon-team\/"},"uagb_comment_info":0,"uagb_excerpt":"T\u1eeb ng\u00e0y 1\/1\/2026, quy \u0111\u1ecbnh thu\u1ebf \u00e1p d\u1ee5ng cho h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo h\u01b0\u1edbng r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 ng\u01b0\u1ee1ng doanh thu, ph\u01b0\u01a1ng…","_links":{"self":[{"href":"\/blog\/wp-json\/wp\/v2\/posts\/41242","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"\/blog\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"\/blog\/wp-json\/wp\/v2\/comments?post=41242"}],"version-history":[{"count":1,"href":"\/blog\/wp-json\/wp\/v2\/posts\/41242\/revisions"}],"predecessor-version":[{"id":41247,"href":"\/blog\/wp-json\/wp\/v2\/posts\/41242\/revisions\/41247"}],"wp:featuredmedia":[{"embeddable":true,"href":"\/blog\/wp-json\/wp\/v2\/media\/41245"}],"wp:attachment":[{"href":"\/blog\/wp-json\/wp\/v2\/media?parent=41242"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"\/blog\/wp-json\/wp\/v2\/categories?post=41242"},{"taxonomy":"post_tag","embeddable":true,"href":"\/blog\/wp-json\/wp\/v2\/tags?post=41242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}