{"id":122432,"date":"2026-01-09T15:28:12","date_gmt":"2026-01-09T08:28:12","guid":{"rendered":"https:\/\/tino.vn\/blog\/?p=122432"},"modified":"2026-02-06T16:06:34","modified_gmt":"2026-02-06T09:06:34","slug":"ho-kinh-doanh-dong-thue-nhu-the-nao","status":"publish","type":"post","link":"https:\/\/tino.vn\/blog\/ho-kinh-doanh-dong-thue-nhu-the-nao\/","title":{"rendered":"Gi\u1ea3i \u0111\u00e1p: H\u1ed9 kinh doanh \u0111\u00f3ng thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o n\u0103m 2026?"},"content":{"rendered":"\n<p><strong>Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 s\u1eafc thu\u1ebf, m\u1ee9c \u0111\u00f3ng v\u00e0 ph\u01b0\u01a1ng th\u1ee9c k\u00ea khai \u0111i\u1ec7n t\u1eed kh\u00f4ng ch\u1ec9 gi\u00fap ch\u1ee7 h\u1ed9 kinh doanh tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n, tr\u00e1nh c\u00e1c kho\u1ea3n ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3. Tuy nhi\u00ean, nhi\u1ec1u ch\u1ee7 c\u1eeda h\u00e0ng v\u1eabn c\u00f2n l\u00fang t\u00fang khi x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf hay ph\u00e2n bi\u1ec7t gi\u1eefa ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u1ea3i \u0111\u00e1p chi ti\u1ebft c\u00e2u h\u1ecfi &#8220;H\u1ed9 kinh doanh \u0111\u00f3ng thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o&#8221;, \u0111\u1ed3ng th\u1eddi cung c\u1ea5p h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf nhanh ch\u00f3ng, ch\u00ednh x\u00e1c theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/strong><\/p>\n\n\n\n<h2 id=\"H\u1ed9_kinh_doanh_\u0111\u00f3ng_thu\u1ebf_nh\u01b0_th\u1ebf_n\u00e0o_n\u0103m_2026?\"><a id=\"post-122432-_7tsvh6ej2e6n\"><\/a>H\u1ed9 kinh doanh \u0111\u00f3ng thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o n\u0103m 2026?<\/h2>\n\n\n\n<h3 id=\"Nh\u1eefng_lo\u1ea1i_thu\u1ebf_c\u1ea7n_n\u1ed9p_c\u1ee7a_h\u1ed9_kinh_doanh\"><a id=\"post-122432-_rb55hxea920l\"><\/a><strong>Nh\u1eefng lo\u1ea1i thu\u1ebf c\u1ea7n n\u1ed9p c\u1ee7a h\u1ed9 kinh doanh<\/strong><\/h3>\n\n\n\n<p>Khi ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, c\u00e1c ch\u1ee7 h\u1ed9 kinh doanh c\u1ea7n n\u1eafm r\u00f5 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi ba s\u1eafc thu\u1ebf v\u00e0 l\u1ec7 ph\u00ed ch\u00ednh. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n\n\n\n<h4 id=\"#1._L\u1ec7_ph\u00ed_m\u00f4n_b\u00e0i\"><a id=\"post-122432-_y5udzwcelam6\"><\/a>#1. L\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/h4>\n\n\n\n<p><\/p>\n\n\n\n<p>\u0110\u00e2y l\u00e0 kho\u1ea3n thu h\u00e0ng n\u0103m m\u00e0 m\u1ee9c \u0111\u00f3ng \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1. Theo quy \u0111\u1ecbnh t\u1ea1i <strong>kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP<\/strong>, m\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ph\u00e2n chia th\u00e0nh 3 b\u1eadc c\u1ee5 th\u1ec3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>B\u1eadc 1:<\/strong> H\u1ed9 kinh doanh c\u00f3 doanh thu tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m ph\u1ea3i n\u1ed9p <strong>1.000.000 \u0111\u1ed3ng\/n\u0103m<\/strong>.<\/li>\n\n\n\n<li><strong>B\u1eadc 2:<\/strong> H\u1ed9 kinh doanh c\u00f3 doanh thu tr\u00ean 300 \u0111\u1ebfn 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m ph\u1ea3i n\u1ed9p <strong>500.000 \u0111\u1ed3ng\/n\u0103m<\/strong>.<\/li>\n\n\n\n<li><strong>B\u1eadc 3:<\/strong> H\u1ed9 kinh doanh c\u00f3 doanh thu tr\u00ean 100 \u0111\u1ebfn 300 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m ph\u1ea3i n\u1ed9p <strong>300.000 \u0111\u1ed3ng\/n\u0103m<\/strong>.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"700\" height=\"375\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2026\/01\/ho-kinh-doanh-dong-thue-nhu-the-nao-1.png\" alt=\"Nh\u1eefng lo\u1ea1i thu\u1ebf c\u1ea7n n\u1ed9p c\u1ee7a h\u1ed9 kinh doanh\" class=\"wp-image-122435\" title=\"\" srcset=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2026\/01\/ho-kinh-doanh-dong-thue-nhu-the-nao-1.png 700w, https:\/\/tino.vn\/blog\/wp-content\/uploads\/2026\/01\/ho-kinh-doanh-dong-thue-nhu-the-nao-1-300x161.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><figcaption class=\"wp-element-caption\"><strong>Nh\u1eefng lo\u1ea1i thu\u1ebf c\u1ea7n n\u1ed9p c\u1ee7a h\u1ed9 kinh doanh<\/strong><\/figcaption><\/figure>\n<\/div>\n\n\n<h4 id=\"#2._Thu\u1ebf_gi\u00e1_tr\u1ecb_gia_t\u0103ng_(GTGT)_v\u00e0_Thu\u1ebf_thu_nh\u1eadp_c\u00e1_nh\u00e2n_(TNCN)\"><a id=\"post-122432-_jevhf64rrcm1\"><\/a>#2. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/h4>\n\n\n\n<p><\/p>\n\n\n\n<p>C\u0103n c\u1ee9 theo <strong>\u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/strong>, h\u1ed9 kinh doanh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN). C\u1ee5 th\u1ec3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Thu\u1ebf GTGT:<\/strong> \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT ph\u00e1t sinh trong k\u1ef3.<\/li>\n\n\n\n<li><strong>Thu\u1ebf TNCN:<\/strong> \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/li>\n<\/ul>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh hai lo\u1ea1i thu\u1ebf n\u00e0y ph\u1ee5 thu\u1ed9c v\u00e0o h\u00ecnh th\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf m\u00e0 h\u1ed9 kinh doanh \u0111\u0103ng k\u00fd (ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n, ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai ho\u1eb7c khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh) \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i <strong>Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/strong>.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Xem th\u00eam: <a href=\"https:\/\/tino.vn\/blog\/hoa-don-dien-tu-la-gi\/\" data-type=\"post\" data-id=\"122005\" target=\"_blank\" rel=\"noreferrer noopener\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec?<\/a><\/p>\n<\/blockquote>\n\n\n\n<h3 id=\"\u0110i\u1ec1u_ki\u1ec7n_\u0111\u1ec3_h\u1ed9_kinh_doanh_\u0111\u01b0\u1ee3c_mi\u1ec5n_thu\u1ebf_ho\u1eb7c_ph\u1ea3i_\u0111\u00f3ng_thu\u1ebf\"><a id=\"post-122432-_e7bozl9c18im\"><\/a><strong>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ho\u1eb7c ph\u1ea3i \u0111\u00f3ng thu\u1ebf<\/strong><\/h3>\n\n\n\n<p>\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed9t h\u1ed9 kinh doanh c\u00f3 thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf hay \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c ch\u00ednh s\u00e1ch mi\u1ec5n gi\u1ea3m, ch\u1ee7 c\u01a1 s\u1edf c\u1ea7n \u0111\u1ed1i chi\u1ebfu doanh thu v\u00e0 th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng v\u1edbi c\u00e1c quy \u0111\u1ecbnh sau:<\/p>\n\n\n\n<h4 id=\"A._Tr\u01b0\u1eddng_h\u1ee3p_\u0111\u01b0\u1ee3c_mi\u1ec5n_thu\u1ebf_v\u00e0_l\u1ec7_ph\u00ed\"><a id=\"post-122432-_xjxn56cnes3i\"><\/a>A. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e0 l\u1ec7 ph\u00ed<\/h4>\n\n\n\n<p><\/p>\n\n\n\n<p>Ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 m\u00e0 h\u1ed9 kinh doanh kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p ng\u00e2n s\u00e1ch:<\/p>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">V\u1ec1 m\u1ee9c doanh thu t\u1ed1i thi\u1ec3u:<\/span><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Theo <strong>kho\u1ea3n 1 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP<\/strong>, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb <strong>100 tri\u1ec7u \u0111\u1ed3ng <\/strong>tr\u1edf xu\u1ed1ng s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/li>\n\n\n\n<li>\u0110\u1ed3ng th\u1eddi, t\u1ea1i <strong>kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/strong> quy \u0111\u1ecbnh h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch t\u1eeb <strong>100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/strong> th\u00ec thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN.<\/li>\n\n\n\n<li>Quy \u0111\u1ecbnh n\u00e0y c\u0169ng \u00e1p d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n. Theo <strong>kho\u1ea3n 3 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/strong> (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi <strong>Th\u00f4ng t\u01b0 100\/2021\/TT-BTC<\/strong>), n\u1ebfu ph\u00e1t sinh doanh thu cho thu\u00ea t\u1eeb <strong>100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng<\/strong> th\u00ec ch\u1ee7 t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN.<\/li>\n<\/ul>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">V\u1ec1 th\u1eddi gian m\u1edbi th\u00e0nh l\u1eadp:<\/span><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u0103n c\u1ee9 <strong>\u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP<\/strong> (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 139), c\u00e1c t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n l\u1ea7n \u0111\u1ea7u ra ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong n\u0103m \u0111\u1ea7u ti\u00ean th\u00e0nh l\u1eadp.<\/li>\n\n\n\n<li>Trong th\u1eddi gian mi\u1ec5n l\u1ec7 ph\u00ed n\u00e0y, n\u1ebfu h\u1ed9 kinh doanh th\u00e0nh l\u1eadp th\u00eam \u0111\u1ecba \u0111i\u1ec3m kinh doanh m\u1edbi th\u00ec \u0111\u1ecba \u0111i\u1ec3m m\u1edbi n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/li>\n<\/ul>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">V\u1ec1 chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh:<\/span><\/strong><\/p>\n\n\n\n<p>Theo <strong>Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP<\/strong>, doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong th\u1eddi h\u1ea1n 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"700\" height=\"375\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2026\/01\/ho-kinh-doanh-dong-thue-nhu-the-nao-2.png\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ho\u1eb7c ph\u1ea3i \u0111\u00f3ng thu\u1ebf\" class=\"wp-image-122436\" title=\"\" srcset=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2026\/01\/ho-kinh-doanh-dong-thue-nhu-the-nao-2.png 700w, https:\/\/tino.vn\/blog\/wp-content\/uploads\/2026\/01\/ho-kinh-doanh-dong-thue-nhu-the-nao-2-300x161.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><figcaption class=\"wp-element-caption\"><strong>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ho\u1eb7c ph\u1ea3i \u0111\u00f3ng thu\u1ebf<\/strong><\/figcaption><\/figure>\n<\/div>\n\n\n<h4 id=\"B._Tr\u01b0\u1eddng_h\u1ee3p_b\u1eaft_bu\u1ed9c_ph\u1ea3i_\u0111\u00f3ng_thu\u1ebf\">B. Tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u00f3ng thu\u1ebf<\/h4>\n\n\n\n<p><\/p>\n\n\n\n<p>H\u1ed9 kinh doanh ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf khi v\u01b0\u1ee3t qua &#8220;ng\u01b0\u1ee1ng doanh thu an to\u00e0n&#8221; ho\u1eb7c \u0111\u00e3 ho\u1ea1t \u0111\u1ed9ng \u1ed5n \u0111\u1ecbnh:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0110\u1ed1i v\u1edbi Thu\u1ebf GTGT v\u00e0 TNCN:<\/strong> Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i <strong>kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/strong>, h\u1ed9 kinh doanh c\u00f3 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch <strong>tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng<\/strong> thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN.<\/li>\n\n\n\n<li><strong>\u0110\u1ed1i v\u1edbi L\u1ec7 ph\u00ed m\u00f4n b\u00e0i:<\/strong>\n<ul class=\"wp-block-list\">\n<li>Sau khi k\u1ebft th\u00fac n\u0103m \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c mi\u1ec5n (\u0111\u1ed1i v\u1edbi h\u1ed9 m\u1edbi th\u00e0nh l\u1eadp), c\u01a1 s\u1edf kinh doanh ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ea7y \u0111\u1ee7 theo c\u00e1c b\u1eadc \u0111\u00e3 n\u00eau tr\u00ean.<\/li>\n\n\n\n<li>C\u0103n c\u1ee9 <strong>kho\u1ea3n 3 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP<\/strong>, th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 01 h\u00e0ng n\u0103m.<\/li>\n\n\n\n<li>\u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u00e3 gi\u1ea3i th\u1ec3 nh\u01b0ng ra ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i: N\u1ebfu ho\u1ea1t \u0111\u1ed9ng trong 6 th\u00e1ng \u0111\u1ea7u n\u0103m th\u00ec n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t ng\u00e0y 30\/7 n\u0103m \u0111\u00f3; n\u1ebfu ho\u1ea1t \u0111\u1ed9ng trong 6 th\u00e1ng cu\u1ed1i n\u0103m th\u00ec n\u1ed9p ch\u1eadm nh\u1ea5t ng\u00e0y 30\/01 n\u0103m li\u1ec1n k\u1ec1.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h2 id=\"C\u00e1ch_t\u00ednh_thu\u1ebf_h\u1ed9_kinh_doanh_chi_ti\u1ebft_theo_t\u1eebng_ph\u01b0\u01a1ng_ph\u00e1p\"><a id=\"post-122432-_9jabpey66bna\"><\/a><strong>C\u00e1ch t\u00ednh thu\u1ebf h\u1ed9 kinh doanh chi ti\u1ebft theo t\u1eebng ph\u01b0\u01a1ng ph\u00e1p<\/strong><\/h2>\n\n\n\n<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai m\u00e0 h\u1ed9 kinh doanh \u0111ang \u00e1p d\u1ee5ng. C\u0103n c\u1ee9 theo <strong>Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/strong>, c\u00f3 3 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf ch\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n<h3 id=\"Ph\u01b0\u01a1ng_ph\u00e1p_kho\u00e1n_(Thu\u1ebf_kho\u00e1n)\"><a id=\"post-122432-_e4bvqhwtvha1\"><\/a><strong>Ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n (Thu\u1ebf kho\u00e1n)<\/strong><\/h3>\n\n\n\n<p><strong>C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/strong> \u0110\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i <strong>\u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/strong>.<\/p>\n\n\n\n<p>\u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn nh\u1ea5t, \u00e1p d\u1ee5ng cho c\u00e1c h\u1ed9 kinh doanh kh\u00f4ng thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai v\u00e0 kh\u00f4ng thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>\n\n\n\n<p><strong>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf:<\/strong> S\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean doanh thu t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh cho t\u1eebng l\u0129nh v\u1ef1c:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf GTGT x T\u1ef7 l\u1ec7 thu\u1ebf GTGT<\/strong><\/p>\n\n\n\n<p><strong>S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf TNCN x T\u1ef7 l\u1ec7 thu\u1ebf TNCN<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p><strong>Trong \u0111\u00f3:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Doanh thu t\u00ednh thu\u1ebf:<\/strong> L\u00e0 doanh thu kho\u00e1n (doanh thu \u1ed5n \u0111\u1ecbnh trong n\u0103m) do c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh c\u00f9ng v\u1edbi doanh thu do s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf (n\u1ebfu c\u00f3).<\/li>\n\n\n\n<li><strong>T\u1ef7 l\u1ec7 thu\u1ebf:<\/strong> \u0110\u01b0\u1ee3c \u00e1p d\u1ee5ng theo Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 40\/2021\/TT-BTC t\u00f9y theo ng\u00e0nh ngh\u1ec1 kinh doanh.<\/li>\n<\/ul>\n\n\n\n<p><strong>L\u01b0u \u00fd:<\/strong> \u0110\u1ed1i v\u1edbi h\u1ed9 kho\u00e1n, n\u1ebfu trong n\u0103m c\u00f3 ph\u00e1t sinh doanh thu t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ebb theo t\u1eebng l\u1ea7n ph\u00e1t sinh th\u00ec h\u1ed9 kinh doanh ph\u1ea3i khai v\u00e0 n\u1ed9p thu\u1ebf ri\u00eang cho doanh thu n\u00e0y, kh\u00f4ng g\u1ed9p chung v\u00e0o doanh thu kho\u00e1n.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Xem th\u00eam: <a href=\"https:\/\/tino.vn\/blog\/ho-kinh-doanh-co-can-xuat-hoa-don-dien-tu-khong\/\" data-type=\"post\" data-id=\"122018\" target=\"_blank\" rel=\"noreferrer noopener\">H\u1ed9 kinh doanh c\u00f3 c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng?<\/a><\/p>\n<\/blockquote>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"700\" height=\"375\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2026\/01\/ho-kinh-doanh-dong-thue-nhu-the-nao-3.png\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf h\u1ed9 kinh doanh chi ti\u1ebft theo t\u1eebng ph\u01b0\u01a1ng ph\u00e1p\" class=\"wp-image-122437\" title=\"\" srcset=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2026\/01\/ho-kinh-doanh-dong-thue-nhu-the-nao-3.png 700w, https:\/\/tino.vn\/blog\/wp-content\/uploads\/2026\/01\/ho-kinh-doanh-dong-thue-nhu-the-nao-3-300x161.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><figcaption class=\"wp-element-caption\"><strong>C\u00e1ch t\u00ednh thu\u1ebf h\u1ed9 kinh doanh chi ti\u1ebft theo t\u1eebng ph\u01b0\u01a1ng ph\u00e1p<\/strong><\/figcaption><\/figure>\n<\/div>\n\n\n<h3 id=\"Ph\u01b0\u01a1ng_ph\u00e1p_k\u00ea_khai\"><a id=\"post-122432-_1y69085pu79g\"><\/a><strong>Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai<\/strong><\/h3>\n\n\n\n<p><strong>C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/strong> Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i <strong>\u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/strong>.<\/p>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u00e1p d\u1ee5ng cho h\u1ed9 kinh doanh quy m\u00f4 l\u1edbn; ho\u1eb7c h\u1ed9 kinh doanh ch\u01b0a \u0111\u00e1p \u1ee9ng quy m\u00f4 l\u1edbn nh\u01b0ng l\u1ef1a ch\u1ecdn n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai.<\/p>\n\n\n\n<p><strong>\u0110\u1eb7c \u0111i\u1ec3m t\u00ednh thu\u1ebf:<\/strong> Kh\u00e1c v\u1edbi ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n, h\u1ed9 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh theo k\u1ef3 (th\u00e1ng ho\u1eb7c qu\u00fd).<\/p>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf:<\/span><\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf GTGT th\u1ef1c t\u1ebf x T\u1ef7 l\u1ec7 thu\u1ebf GTGT<\/strong><\/p>\n\n\n\n<p><strong>S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf TNCN th\u1ef1c t\u1ebf x T\u1ef7 l\u1ec7 thu\u1ebf TNCN<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p><strong>Nguy\u00ean t\u1eafc quan tr\u1ecdng:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u1ed9 kinh doanh theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u1ef1c hi\u1ec7n khai thu\u1ebf theo th\u00e1ng tr\u1eeb tr\u01b0\u1eddng h\u1ee3p m\u1edbi ra kinh doanh ho\u1eb7c \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed khai thu\u1ebf theo qu\u00fd.<\/li>\n\n\n\n<li>H\u1ed9 kinh doanh kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf v\u00e0o cu\u1ed1i n\u0103m.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"Ph\u01b0\u01a1ng_ph\u00e1p_khai_thu\u1ebf_theo_t\u1eebng_l\u1ea7n_ph\u00e1t_sinh\"><a id=\"post-122432-_f224aytj8ig8\"><\/a><strong>Ph\u01b0\u01a1ng ph\u00e1p khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/strong><\/h3>\n\n\n\n<p><strong>C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/strong> \u0110\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i <strong>\u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/strong>.<\/p>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean v\u00e0 kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh.<\/p>\n\n\n\n<p><strong>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee5 th\u1ec3:<\/strong> Theo <strong>kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/strong>, ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u00e1p d\u1ee5ng cho:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1 nh\u00e2n kinh doanh l\u01b0u \u0111\u1ed9ng.<\/li>\n\n\n\n<li>C\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 th\u1ea7u x\u00e2y d\u1ef1ng t\u01b0 nh\u00e2n.<\/li>\n\n\n\n<li>C\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng t\u00ean mi\u1ec1n internet qu\u1ed1c gia Vi\u1ec7t Nam &#8220;.vn&#8221;.<\/li>\n\n\n\n<li>C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 n\u1ed9i dung th\u00f4ng tin s\u1ed1 n\u1ebfu kh\u00f4ng ch\u1ecdn n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai.<\/li>\n<\/ul>\n\n\n\n<p><strong>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf:<\/strong> S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu c\u1ee7a t\u1eebng l\u1ea7n ph\u00e1t sinh giao d\u1ecbch:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>S\u1ed1 thu\u1ebf GTGT = Doanh thu t\u1eebng l\u1ea7n ph\u00e1t sinh x T\u1ef7 l\u1ec7 thu\u1ebf GTGT<\/strong><\/p>\n\n\n\n<p><strong>S\u1ed1 thu\u1ebf TNCN = Doanh thu t\u1eebng l\u1ea7n ph\u00e1t sinh x T\u1ef7 l\u1ec7 thu\u1ebf TNCN<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p><strong>L\u01b0u \u00fd:<\/strong> C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh th\u1ef1c hi\u1ec7n khai thu\u1ebf khi c\u00f3 ph\u00e1t sinh doanh thu ch\u1ecbu thu\u1ebf.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"700\" height=\"375\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2026\/01\/ho-kinh-doanh-dong-thue-nhu-the-nao-4.png\" alt=\"Ph\u01b0\u01a1ng ph\u00e1p khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh\" class=\"wp-image-122438\" title=\"\" srcset=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2026\/01\/ho-kinh-doanh-dong-thue-nhu-the-nao-4.png 700w, https:\/\/tino.vn\/blog\/wp-content\/uploads\/2026\/01\/ho-kinh-doanh-dong-thue-nhu-the-nao-4-300x161.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><figcaption class=\"wp-element-caption\"><strong>Ph\u01b0\u01a1ng ph\u00e1p khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/strong><\/figcaption><\/figure>\n<\/div>\n\n\n<h2 id=\"B\u1ea3ng_t\u1ef7_l\u1ec7_t\u00ednh_thu\u1ebf_GTGT_v\u00e0_TNCN_theo_t\u1eebng_l\u0129nh_v\u1ef1c_ng\u00e0nh_ngh\u1ec1\"><a id=\"post-122432-_tecgotfs94f9\"><\/a>B\u1ea3ng t\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf GTGT v\u00e0 TNCN theo t\u1eebng l\u0129nh v\u1ef1c ng\u00e0nh ngh\u1ec1<\/h2>\n\n\n\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i <strong>Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/strong>, m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho h\u1ed9 kinh doanh kh\u00f4ng c\u00e0o b\u1eb1ng m\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i chi ti\u1ebft theo 04 nh\u00f3m ng\u00e0nh ngh\u1ec1 ch\u00ednh. Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang t\u1ef7 l\u1ec7 n\u00e0y gi\u00fap ch\u1ee7 h\u1ed9 kinh doanh tr\u00e1nh \u0111\u01b0\u1ee3c sai s\u00f3t trong qu\u00e1 tr\u00ecnh k\u00ea khai ho\u1eb7c b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf do \u00e1p sai m\u00e3 ng\u00e0nh.<\/p>\n\n\n\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p t\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>STT<\/strong><\/td><td><strong>Nh\u00f3m ng\u00e0nh ngh\u1ec1 kinh doanh<\/strong><\/td><td><strong>T\u1ef7 l\u1ec7 thu\u1ebf GTGT<\/strong><\/td><td><strong>T\u1ef7 l\u1ec7 thu\u1ebf TNCN<\/strong><\/td><td><strong>T\u1ed5ng c\u1ed9ng<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>1<\/strong><\/td><td><strong>Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a<\/strong><br>(B\u00e1n bu\u00f4n, b\u00e1n l\u1ebb c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a tr\u1eeb gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t chuy\u1ec3n nh\u01b0\u1ee3ng)<\/td><td><strong>1%<\/strong><\/td><td><strong>0,5%<\/strong><\/td><td><strong>1,5%<\/strong><\/td><\/tr><tr><td><strong>2<\/strong><\/td><td><strong>D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/strong><br>(D\u1ecbch v\u1ee5 l\u01b0u tr\u00fa, \u0103n u\u1ed1ng, s\u1eeda ch\u1eefa, t\u01b0 v\u1ea5n&#8230;; X\u00e2y d\u1ef1ng ch\u1ec9 cung c\u1ea5p nh\u00e2n c\u00f4ng)<\/td><td><strong>5%<\/strong><\/td><td><strong>2%<\/strong><\/td><td><strong>7%<\/strong><\/td><\/tr><tr><td><strong>3<\/strong><\/td><td><strong>S\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<\/strong><br>(S\u1ea3n xu\u1ea5t, gia c\u00f4ng, ch\u1ebf bi\u1ebfn s\u1ea3n ph\u1ea9m; V\u1eadn t\u1ea3i h\u00e0ng h\u00f3a, h\u00e0nh kh\u00e1ch; X\u00e2y d\u1ef1ng tr\u1ecdn g\u00f3i)<\/td><td><strong>3%<\/strong><\/td><td><strong>1,5%<\/strong><\/td><td><strong>4,5%<\/strong><\/td><\/tr><tr><td><strong>4<\/strong><\/td><td><strong>Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c<\/strong><br>(C\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c c\u00e1c nh\u00f3m tr\u00ean)<\/td><td><strong>2%<\/strong><\/td><td><strong>1%<\/strong><\/td><td><strong>3%<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><span style=\"text-decoration: underline;\"><em>L\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t v\u1ec1 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/em><\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n:<\/strong> Theo quy \u0111\u1ecbnh t\u1ea1i <strong>Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/strong> (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi <strong>Th\u00f4ng t\u01b0 100\/2021\/TT-BTC<\/strong>), c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n (nh\u00e0, \u0111\u1ea5t, m\u1eb7t b\u1eb1ng, xe \u00f4 t\u00f4&#8230;) c\u00f3 doanh thu tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m ph\u1ea3i ch\u1ecbu m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1 cao: <strong>5% thu\u1ebf GTGT<\/strong> v\u00e0 <strong>5% thu\u1ebf TNCN<\/strong>, t\u1ed5ng c\u1ed9ng l\u00e0 <strong>10%<\/strong> tr\u00ean doanh thu.<\/li>\n\n\n\n<li><strong>\u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh ho\u1ea1t \u0111\u1ed9ng nhi\u1ec1u ng\u00e0nh ngh\u1ec1:<\/strong> C\u0103n c\u1ee9 theo nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i <strong>Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/strong>, n\u1ebfu h\u1ed9 kinh doanh ho\u1ea1t \u0111\u1ed9ng tr\u00ean nhi\u1ec1u l\u0129nh v\u1ef1c th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n khai v\u00e0 t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c t\u01b0\u01a1ng \u1ee9ng. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu ri\u00eang c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c ho\u1eb7c k\u00ea khai kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf kinh doanh th\u00ec c\u01a1 quan thu\u1ebf s\u1ebd th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh doanh thu kho\u00e1n c\u1ee7a t\u1eebng ng\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n\n\n\n<li><strong>S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa d\u1ecbch v\u1ee5 v\u00e0 th\u01b0\u01a1ng m\u1ea1i:<\/strong> Ch\u1ee7 kinh doanh c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5: n\u1ebfu ch\u1ec9 mua \u0111i b\u00e1n l\u1ea1i h\u00e0ng h\u00f3a (th\u01b0\u01a1ng m\u1ea1i) th\u00ec t\u1ed5ng thu\u1ebf ch\u1ec9 l\u00e0 <strong>1,5%<\/strong>; nh\u01b0ng n\u1ebfu cung c\u1ea5p d\u1ecbch v\u1ee5 (nh\u01b0 d\u1ecbch v\u1ee5 l\u00e0m \u0111\u1eb9p, \u0103n u\u1ed1ng, s\u1eeda ch\u1eefa) th\u00ec t\u1ed5ng thu\u1ebf l\u00ean t\u1edbi <strong>7%<\/strong>. Do \u0111\u00f3, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u00e3 ng\u00e0nh kinh doanh khi \u0111\u0103ng k\u00fd l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf h\u1ee3p ph\u00e1p.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"Quy_tr\u00ecnh_k\u00ea_khai_v\u00e0_n\u1ed9p_thu\u1ebf_\u0111i\u1ec7n_t\u1eed_m\u1edbi_nh\u1ea5t_2026\"><a id=\"post-122432-_vph7n5mf2iho\"><\/a>Quy tr\u00ecnh k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t 2026<\/h2>\n\n\n\n<p>Theo tinh th\u1ea7n c\u1ee7a <strong>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/strong> v\u00e0 <strong>Th\u00f4ng t\u01b0 19\/2021\/TT-BTC<\/strong>, vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch (v\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p) th\u1ef1c hi\u1ec7n ho\u00e0n to\u00e0n tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed. Quy tr\u00ecnh t\u1ed5ng quan bao g\u1ed3m c\u00e1c b\u01b0\u1edbc ch\u00ednh sau \u0111\u00e2y:<\/p>\n\n\n\n<h3 id=\"B\u01b0\u1edbc_1:_\u0110\u0103ng_k\u00fd_t\u00e0i_kho\u1ea3n_giao_d\u1ecbch_thu\u1ebf_\u0111i\u1ec7n_t\u1eed\"><a id=\"post-122432-_lcrfxd2fj43d\"><\/a><strong>B\u01b0\u1edbc 1: \u0110\u0103ng k\u00fd t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed<\/strong><\/h3>\n\n\n\n<p>H\u1ed9 kinh doanh c\u1ea7n \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf. Hi\u1ec7n nay, ch\u1ee7 h\u1ed9 c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd tr\u1ef1c tuy\u1ebfn b\u1eb1ng c\u00e1ch x\u00e1c th\u1ef1c th\u00f4ng tin qua C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia ho\u1eb7c s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 s\u1ed1 \u0111i\u1ec7n tho\u1ea1i ch\u00ednh ch\u1ee7 \u0111\u1ec3 \u0111\u0103ng k\u00fd tr\u00ean \u1ee9ng d\u1ee5ng Etax Mobile.<\/p>\n\n\n\n<h3 id=\"B\u01b0\u1edbc_2:_L\u1eadp_t\u1edd_khai_thu\u1ebf_tr\u1ef1c_tuy\u1ebfn\"><a id=\"post-122432-_5wzcwsfdu7l4\"><\/a><strong>B\u01b0\u1edbc 2: L\u1eadp t\u1edd khai thu\u1ebf tr\u1ef1c tuy\u1ebfn<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sau khi \u0111\u0103ng nh\u1eadp h\u1ec7 th\u1ed1ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ecdn ch\u1ee9c n\u0103ng &#8220;K\u00ea khai thu\u1ebf&#8221;.<\/li>\n\n\n\n<li>L\u1ef1a ch\u1ecdn m\u1eabu t\u1edd khai ph\u00f9 h\u1ee3p (th\u01b0\u1eddng l\u00e0 <strong>M\u1eabu 01\/CNKD<\/strong> &#8211; T\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh ban h\u00e0nh k\u00e8m theo <strong>Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/strong>).<\/li>\n\n\n\n<li>H\u1ec7 th\u1ed1ng s\u1ebd h\u1ed7 tr\u1ee3 t\u1ef1 \u0111\u1ed9ng \u0111i\u1ec1n c\u00e1c th\u00f4ng tin c\u01a1 b\u1ea3n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 c\u1ea7n nh\u1eadp c\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3 ho\u1eb7c x\u00e1c nh\u1eadn doanh thu kho\u00e1n.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"700\" height=\"375\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2026\/01\/ho-kinh-doanh-dong-thue-nhu-the-nao-5.png\" alt=\"Quy tr\u00ecnh k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t 2026\" class=\"wp-image-122439\" title=\"\" srcset=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2026\/01\/ho-kinh-doanh-dong-thue-nhu-the-nao-5.png 700w, https:\/\/tino.vn\/blog\/wp-content\/uploads\/2026\/01\/ho-kinh-doanh-dong-thue-nhu-the-nao-5-300x161.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><figcaption class=\"wp-element-caption\">Quy tr\u00ecnh k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t 2026<\/figcaption><\/figure>\n<\/div>\n\n\n<h3 id=\"B\u01b0\u1edbc_3:_K\u00fd_\u0111i\u1ec7n_t\u1eed_v\u00e0_g\u1eedi_t\u1edd_khai\"><a id=\"post-122432-_3k07abyhiudb\"><\/a><strong>B\u01b0\u1edbc 3: K\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi t\u1edd khai<\/strong><\/h3>\n\n\n\n<p>Sau khi ho\u00e0n thi\u1ec7n d\u1eef li\u1ec7u, ch\u1ee7 h\u1ed9 th\u1ef1c hi\u1ec7n k\u00fd n\u1ed9p h\u1ed3 s\u01a1. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh, vi\u1ec7c k\u00fd n\u1ed9p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01a1n gi\u1ea3n th\u00f4ng qua m\u00e3 x\u00e1c th\u1ef1c (OTP) g\u1eedi v\u1ec1 \u0111i\u1ec7n tho\u1ea1i ho\u1eb7c s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 c\u00e1 nh\u00e2n (n\u1ebfu c\u00f3).<\/p>\n\n\n\n<h3 id=\"B\u01b0\u1edbc_4:_Nh\u1eadn_th\u00f4ng_b\u00e1o_t\u1eeb_C\u01a1_quan_Thu\u1ebf\"><a id=\"post-122432-_ylyili8r82og\"><\/a><strong>B\u01b0\u1edbc 4: Nh\u1eadn th\u00f4ng b\u00e1o t\u1eeb C\u01a1 quan Thu\u1ebf<\/strong><\/h3>\n\n\n\n<p>C\u01a1 quan thu\u1ebf s\u1ebd g\u1eedi &#8220;Th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed&#8221; ngay sau khi h\u1ec7 th\u1ed1ng ghi nh\u1eadn t\u1edd khai.<\/p>\n\n\n\n<p>Trong v\u00f2ng 01 ng\u00e0y l\u00e0m vi\u1ec7c, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd nh\u1eadn ti\u1ebfp &#8220;Th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn\/kh\u00f4ng ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf&#8221; \u0111\u1ec3 x\u00e1c nh\u1eadn vi\u1ec7c k\u00ea khai \u0111\u00e3 ho\u00e0n t\u1ea5t hay c\u1ea7n b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n\n\n\n<h3 id=\"B\u01b0\u1edbc_5:_N\u1ed9p_ti\u1ec1n_thu\u1ebf_\u0111i\u1ec7n_t\u1eed\"><a id=\"post-122432-_h508hvti3dpe\"><\/a><strong>B\u01b0\u1edbc 5: N\u1ed9p ti\u1ec1n thu\u1ebf \u0111i\u1ec7n t\u1eed<\/strong><\/h3>\n\n\n\n<p>Sau khi t\u1edd khai \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn, h\u1ec7 th\u1ed1ng s\u1ebd hi\u1ec3n th\u1ecb s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p. Ch\u1ee7 h\u1ed9 c\u00f3 th\u1ec3 thanh to\u00e1n ngay tr\u00ean \u1ee9ng d\u1ee5ng Etax Mobile th\u00f4ng qua li\u00ean k\u1ebft ng\u00e2n h\u00e0ng, ho\u1eb7c qu\u00e9t m\u00e3 QR Code \u0111\u1ec3 n\u1ed9p ti\u1ec1n thu\u1ebf nhanh ch\u00f3ng m\u00e0 kh\u00f4ng c\u1ea7n \u0111\u1ebfn ng\u00e2n h\u00e0ng hay kho b\u1ea1c.<\/p>\n\n\n\n<h2 id=\"M\u1ee9c_ph\u1ea1t_ch\u1eadm_n\u1ed9p_h\u1ed3_s\u01a1_khai_thu\u1ebf_v\u00e0_ti\u1ec1n_thu\u1ebf_\u0111\u1ed1i_v\u1edbi_h\u1ed9_kinh_doanh\"><a id=\"post-122432-_6mofflyohpid\"><\/a><strong>M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 ti\u1ec1n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/strong><\/h2>\n\n\n\n<p>Vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 \u0111\u00fang th\u1eddi h\u1ea1n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf s\u1ebd d\u1eabn \u0111\u1ebfn c\u00e1c ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t nghi\u00eam kh\u1eafc. C\u00e1c m\u1ee9c ph\u1ea1t n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i <strong>Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/strong> v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n.<\/p>\n\n\n\n<h3 id=\"M\u1ee9c_ph\u1ea1t_\u0111\u1ed1i_v\u1edbi_h\u00e0nh_vi_ch\u1eadm_n\u1ed9p_h\u1ed3_s\u01a1_khai_thu\u1ebf\"><a id=\"post-122432-_k01omwv98v1m\"><\/a><strong>M\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/strong><\/h3>\n\n\n\n<p>C\u0103n c\u1ee9 v\u00e0o <strong>\u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/strong>, t\u00f9y thu\u1ed9c v\u00e0o th\u1eddi gian ch\u1eadm tr\u1ec5 so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, m\u1ee9c ph\u1ea1t c\u1ea3nh c\u00e1o ho\u1eb7c ph\u1ea1t ti\u1ec1n s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ph\u1ea1t c\u1ea3nh c\u00e1o:<\/strong> \u00c1p d\u1ee5ng cho h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb <strong>01 \u0111\u1ebfn 05 ng\u00e0y<\/strong> v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/li>\n\n\n\n<li><strong>Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng:<\/strong> \u0110\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb <strong>01 \u0111\u1ebfn 30 ng\u00e0y<\/strong> (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 b\u1ecb ph\u1ea1t c\u1ea3nh c\u00e1o).<\/li>\n\n\n\n<li><strong>Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng:<\/strong> \u0110\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb <strong>31 \u0111\u1ebfn 60 ng\u00e0y<\/strong>.<\/li>\n\n\n\n<li><strong>Ph\u1ea1t ti\u1ec1n t\u1eeb 8.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng:<\/strong> \u0110\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb <strong>61 \u0111\u1ebfn 90 ng\u00e0y<\/strong>; ho\u1eb7c qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/li>\n\n\n\n<li><strong>Ph\u1ea1t ti\u1ec1n t\u1eeb 15.000.000 \u0111\u1ed3ng \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng:<\/strong> \u0110\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 qu\u00e1 th\u1eddi h\u1ea1n <strong>tr\u00ean 90 ng\u00e0y<\/strong> thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p tr\u1ed1n thu\u1ebf nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"700\" height=\"375\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2026\/01\/ho-kinh-doanh-dong-thue-nhu-the-nao-6.png\" alt=\"M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 ti\u1ec1n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh\" class=\"wp-image-122440\" title=\"\" srcset=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2026\/01\/ho-kinh-doanh-dong-thue-nhu-the-nao-6.png 700w, https:\/\/tino.vn\/blog\/wp-content\/uploads\/2026\/01\/ho-kinh-doanh-dong-thue-nhu-the-nao-6-300x161.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><figcaption class=\"wp-element-caption\"><strong>M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 ti\u1ec1n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/strong><\/figcaption><\/figure>\n<\/div>\n\n\n<h3 id=\"Ti\u1ec1n_ch\u1eadm_n\u1ed9p_(Ti\u1ec1n_l\u00e3i_su\u1ea5t_ph\u1ea1t)\"><a id=\"post-122432-_az3lviyl1888\"><\/a><strong>Ti\u1ec1n ch\u1eadm n\u1ed9p (Ti\u1ec1n l\u00e3i su\u1ea5t ph\u1ea1t)<\/strong><\/h3>\n\n\n\n<p>Ngo\u00e0i ti\u1ec1n ph\u1ea1t h\u00e0nh ch\u00ednh n\u00eau tr\u00ean, n\u1ebfu h\u1ed9 kinh doanh ch\u1eadm n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec c\u00f2n ph\u1ea3i \u0111\u00f3ng th\u00eam ti\u1ec1n ch\u1eadm n\u1ed9p. Theo <strong>kho\u1ea3n 2 \u0110i\u1ec1u 59 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/strong>, m\u1ee9c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>S\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p = S\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00f3ng thi\u1ebfu x 0,03% x S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p>Kho\u1ea3n ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c theo t\u1eebng ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp theo ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y s\u1ed1 ti\u1ec1n n\u1ee3 \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Do \u0111\u00f3, ch\u1ee7 h\u1ed9 kinh doanh c\u1ea7n l\u01b0u \u00fd ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 s\u1edbm nh\u1ea5t c\u00f3 th\u1ec3 \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh chi ph\u00ed l\u00e3i su\u1ea5t kh\u00f4ng \u0111\u00e1ng c\u00f3 n\u00e0y.<\/p>\n\n\n\n<h2 id=\"C\u0103n_c\u1ee9_ph\u00e1p_l\u00fd_\u00e1p_d\u1ee5ng_trong_b\u00e0i_vi\u1ebft\"><a id=\"post-122432-_la2qbuj2tswt\"><\/a>C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u00e1p d\u1ee5ng trong b\u00e0i vi\u1ebft<\/h2>\n\n\n\n<p>M\u1ecdi th\u00f4ng tin h\u01b0\u1edbng d\u1eabn trong b\u00e0i vi\u1ebft n\u00e0y \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p d\u1ef1a tr\u00ean c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=186624\" target=\"_blank\" rel=\"noreferrer noopener nofollow\"><strong>Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP<\/strong><\/a><strong>:<\/strong> Quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/li>\n\n\n\n<li><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=199272\" target=\"_blank\" rel=\"noreferrer noopener nofollow\"><strong>Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP<\/strong><\/a><strong>:<\/strong> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP (Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m \u0111\u1ea7u ti\u00ean).<\/li>\n\n\n\n<li><a href=\"https:\/\/www.gdt.gov.vn\/wps\/wcm\/connect\/74fc0529-60ff-4060-86f2-3e6e92f253f9\/40_2021_TT-BTC.PDF?MOD=AJPERES&amp;CACHEID=ROOTWORKSPACE74fc0529-60ff-4060-86f2-3e6e92f253f9\" target=\"_blank\" rel=\"noreferrer noopener nofollow\"><strong>Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/strong><\/a><strong>:<\/strong> H\u01b0\u1edbng d\u1eabn thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh. (V\u0103n b\u1ea3n quan tr\u1ecdng nh\u1ea5t c\u1ea7n nh\u1eafc \u0111\u1ebfn).<\/li>\n\n\n\n<li><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=204799\" target=\"_blank\" rel=\"noreferrer noopener nofollow\"><strong>Th\u00f4ng t\u01b0 100\/2021\/TT-BTC<\/strong><\/a><strong>:<\/strong> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 40\/2021\/TT-BTC (li\u00ean quan \u0111\u1ebfn c\u00e1c t\u1ed5 ch\u1ee9c, s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed khai thay, n\u1ed9p thay thu\u1ebf).<\/li>\n\n\n\n<li><strong>Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong> v\u00e0 <strong>Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong> (c\u00e1c v\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t hi\u1ec7n h\u00e0nh).<\/li>\n\n\n\n<li><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=197312\" target=\"_blank\" rel=\"noreferrer noopener nofollow\"><strong>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/strong><\/a><strong>:<\/strong> Quy \u0111\u1ecbnh chung v\u1ec1 quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 th\u1ee7 t\u1ee5c qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n\n\n\n<li><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=201365\" target=\"_blank\" rel=\"noreferrer noopener nofollow\"><strong>Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/strong><\/a><strong>:<\/strong> Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/li>\n\n\n\n<li><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=204200\" target=\"_blank\" rel=\"noreferrer noopener nofollow\"><strong>Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/strong><\/a><strong>:<\/strong> H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"K\u1ebft_lu\u1eadn\"><a id=\"post-122432-_pehuqxk45qfr\"><\/a><strong>K\u1ebft lu\u1eadn<\/strong><\/h3>\n\n\n\n<p>C\u00f3 th\u1ec3 th\u1ea5y r\u1eb1ng vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 m\u00e0 c\u00f2n l\u00e0 quy\u1ec1n l\u1ee3i thi\u1ebft th\u1ef1c c\u1ee7a m\u1ed7i ch\u1ee7 c\u01a1 s\u1edf. V\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 m\u1ea1nh m\u1ebd c\u1ee7a c\u00f4ng ngh\u1ec7 s\u1ed1, c\u00e1c th\u1ee7 t\u1ee5c k\u00ea khai v\u00e0 n\u1ed9p ng\u00e2n s\u00e1ch hi\u1ec7n nay \u0111\u00e3 tr\u1edf n\u00ean \u0111\u01a1n gi\u1ea3n v\u00e0 minh b\u1ea1ch h\u01a1n r\u1ea5t nhi\u1ec1u. Ch\u1ee7 h\u1ed9 kinh doanh h\u00e3y ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt th\u00f4ng tin, s\u1eed d\u1ee5ng th\u00e0nh th\u1ea1o c\u00e1c \u1ee9ng d\u1ee5ng thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u1ec3 vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh di\u1ec5n ra nhanh ch\u00f3ng, ch\u00ednh x\u00e1c, t\u1ea1o ti\u1ec1n \u0111\u1ec1 v\u1eefng ch\u1eafc cho ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/p>\n\n\n\n<h2 id=\"Nh\u1eefng_c\u00e2u_h\u1ecfi_th\u01b0\u1eddng_g\u1eb7p\"><a id=\"post-122432-_guogcyraqq82\"><\/a>Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n\n\n\t\t<section\t\thelp class=\"sc_fs_faq sc_card    \"\n\t\t\t\t>\n\t\t\t\t<h2 id=\"H\u1ed9_kinh_doanh_c\u00f3_doanh_thu_d\u01b0\u1edbi_100_tri\u1ec7u_\u0111\u1ed3ng\/n\u0103m_c\u00f3_ph\u1ea3i_n\u1ed9p_t\u1edd_khai_thu\u1ebf_kh\u00f4ng?_\">H\u1ed9 kinh doanh c\u00f3 doanh thu d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf kh\u00f4ng? <\/h2>\t\t\t\t<div>\n\t\t\t\t\t\t<div class=\"sc_fs_faq__content\">\n\t\t\t\t\n\n<p>M\u1eb7c d\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN, nh\u01b0ng h\u1ed9 kinh doanh v\u1eabn ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf (\u0111\u1ed1i v\u1edbi h\u1ed9 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai) ho\u1eb7c ch\u1ecbu s\u1ef1 qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c doanh thu kho\u00e1n h\u00e0ng n\u0103m.<\/p>\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section\t\thelp class=\"sc_fs_faq sc_card    \"\n\t\t\t\t>\n\t\t\t\t<h2 id=\"H\u1ed9_kinh_doanh_c\u00f3_\u0111\u01b0\u1ee3c_xu\u1ea5t_h\u00f3a_\u0111\u01a1n_GTGT_(h\u00f3a_\u0111\u01a1n_\u0111\u1ecf)_kh\u00f4ng?\">H\u1ed9 kinh doanh c\u00f3 \u0111\u01b0\u1ee3c xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT (h\u00f3a \u0111\u01a1n \u0111\u1ecf) kh\u00f4ng?<\/h2>\t\t\t\t<div>\n\t\t\t\t\t\t<div class=\"sc_fs_faq__content\">\n\t\t\t\t\n\n<p>Kh\u00f4ng. H\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n ho\u1eb7c k\u00ea khai kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT kh\u1ea5u tr\u1eeb. C\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng. N\u1ebfu kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u h\u00f3a \u0111\u01a1n \u0111\u1ecf, h\u1ed9 kinh doanh ph\u1ea3i li\u00ean h\u1ec7 c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb theo t\u1eebng l\u1ea7n ph\u00e1t sinh (v\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf cho l\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00f3).<\/p>\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section\t\thelp class=\"sc_fs_faq sc_card    \"\n\t\t\t\t>\n\t\t\t\t<h2 id=\"B\u00e1n_h\u00e0ng_online_tr\u00ean_Shopee,_TikTok_Shop_c\u00f3_ph\u1ea3i_\u0111\u00f3ng_thu\u1ebf_kh\u00f4ng?_\">B\u00e1n h\u00e0ng online tr\u00ean Shopee, TikTok Shop c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf kh\u00f4ng? <\/h2>\t\t\t\t<div>\n\t\t\t\t\t\t<div class=\"sc_fs_faq__content\">\n\t\t\t\t\n\n<p>C\u00f3. C\u00e1 nh\u00e2n kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf t\u01b0\u01a1ng t\u1ef1 nh\u01b0 kinh doanh truy\u1ec1n th\u1ed1ng. Hi\u1ec7n nay, c\u00e1c s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin ho\u1eb7c khai thay, n\u1ed9p thay thu\u1ebf cho ng\u01b0\u1eddi b\u00e1n theo l\u1ed9 tr\u00ecnh c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/p>\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section\t\thelp class=\"sc_fs_faq sc_card    \"\n\t\t\t\t>\n\t\t\t\t<h2 id=\"N\u1ebfu_t\u00f4i_t\u1ea1m_ng\u1eebng_kinh_doanh_th\u00ec_c\u00f3_ph\u1ea3i_\u0111\u00f3ng_l\u1ec7_ph\u00ed_m\u00f4n_b\u00e0i_kh\u00f4ng?\">N\u1ebfu t\u00f4i t\u1ea1m ng\u1eebng kinh doanh th\u00ec c\u00f3 ph\u1ea3i \u0111\u00f3ng l\u1ec7 ph\u00ed m\u00f4n b\u00e0i kh\u00f4ng?<\/h2>\t\t\t\t<div>\n\t\t\t\t\t\t<div class=\"sc_fs_faq__content\">\n\t\t\t\t\n\n<p>Vi\u1ec7c n\u00e0y ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m th\u00f4ng b\u00e1o. N\u1ebfu ch\u1ee7 h\u1ed9 g\u1eedi v\u0103n b\u1ea3n th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh cho c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 30\/01 h\u00e0ng n\u0103m th\u00ec s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee7a n\u0103m \u0111\u00f3. N\u1ebfu th\u00f4ng b\u00e1o sau th\u1eddi h\u1ea1n n\u00e0y th\u00ec v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 l\u1ec7 ph\u00ed c\u1ea3 n\u0103m.<\/p>\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section\t\thelp class=\"sc_fs_faq sc_card    \"\n\t\t\t\t>\n\t\t\t\t<h2 id=\"M\u1edf_th\u00eam_m\u1ed9t_\u0111\u1ecba_\u0111i\u1ec3m_kinh_doanh_kh\u00e1c_(chi_nh\u00e1nh)_th\u00ec_\u0111\u00f3ng_thu\u1ebf_th\u1ebf_n\u00e0o?\">M\u1edf th\u00eam m\u1ed9t \u0111\u1ecba \u0111i\u1ec3m kinh doanh kh\u00e1c (chi nh\u00e1nh) th\u00ec \u0111\u00f3ng thu\u1ebf th\u1ebf n\u00e0o?<\/h2>\t\t\t\t<div>\n\t\t\t\t\t\t<div class=\"sc_fs_faq__content\">\n\t\t\t\t\n\n<p>Khi m\u1edf th\u00eam \u0111\u1ecba \u0111i\u1ec3m kinh doanh m\u1edbi, ch\u1ee7 h\u1ed9 ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ri\u00eang cho \u0111\u1ecba \u0111i\u1ec3m \u0111\u00f3 (m\u1ee9c \u0111\u00f3ng ph\u1ee5 thu\u1ed9c v\u00e0o doanh thu c\u1ee7a \u0111\u1ecba \u0111i\u1ec3m m\u1edbi). C\u00e1c kho\u1ea3n thu\u1ebf GTGT v\u00e0 TNCN s\u1ebd \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0 n\u1ed9p theo doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ea1i t\u1eebng \u0111\u1ecba \u0111i\u1ec3m.<\/p>\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section\t\thelp class=\"sc_fs_faq sc_card    \"\n\t\t\t\t>\n\t\t\t\t<h2 id=\"H\u1ed9_kinh_doanh_n\u1ed9p_thu\u1ebf_kho\u00e1n_c\u00f3_c\u1ea7n_s\u1eed_d\u1ee5ng_h\u00f3a_\u0111\u01a1n_\u0111i\u1ec7n_t\u1eed_kh\u00f4ng?\">H\u1ed9 kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n c\u00f3 c\u1ea7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng?<\/h2>\t\t\t\t<div>\n\t\t\t\t\t\t<div class=\"sc_fs_faq__content\">\n\t\t\t\t\n\n<p>C\u00f3. Hi\u1ec7n t\u1ea1i, quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i. H\u1ed9 kho\u00e1n khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n giao cho ng\u01b0\u1eddi mua v\u00e0 g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/p>\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section\t\thelp class=\"sc_fs_faq sc_card    \"\n\t\t\t\t>\n\t\t\t\t<h2 id=\"T\u00f4i_kinh_doanh_nhi\u1ec1u_ng\u00e0nh_ngh\u1ec1_th\u00ec_t\u00ednh_thu\u1ebf_su\u1ea5t_theo_ng\u00e0nh_n\u00e0o?\">T\u00f4i kinh doanh nhi\u1ec1u ng\u00e0nh ngh\u1ec1 th\u00ec t\u00ednh thu\u1ebf su\u1ea5t theo ng\u00e0nh n\u00e0o?<\/h2>\t\t\t\t<div>\n\t\t\t\t\t\t<div class=\"sc_fs_faq__content\">\n\t\t\t\t\n\n<p>N\u1ebfu kinh doanh nhi\u1ec1u l\u0129nh v\u1ef1c, ch\u1ee7 h\u1ed9 ph\u1ea3i t\u00e1ch ri\u00eang doanh thu c\u1ee7a t\u1eebng ng\u00e0nh \u0111\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng (v\u00ed d\u1ee5: b\u00e1n h\u00e0ng 1,5%, d\u1ecbch v\u1ee5 7%). Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c doanh thu, c\u01a1 quan thu\u1ebf s\u1ebd \u1ea5n \u0111\u1ecbnh m\u1ee9c thu\u1ebf theo ng\u00e0nh ngh\u1ec1 c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t ho\u1eb7c theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh.<\/p>\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/section>\n\t\t\n<script type=\"application\/ld+json\">\n\t{\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u1ed9 kinh doanh c\u00f3 doanh thu d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"<p>M\u1eb7c d\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN, nh\u01b0ng h\u1ed9 kinh doanh v\u1eabn ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf (\u0111\u1ed1i v\u1edbi h\u1ed9 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai) ho\u1eb7c ch\u1ecbu s\u1ef1 qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c doanh thu kho\u00e1n h\u00e0ng n\u0103m.<\/p>\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u1ed9 kinh doanh c\u00f3 \u0111\u01b0\u1ee3c xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT (h\u00f3a \u0111\u01a1n \u0111\u1ecf) kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"<p>Kh\u00f4ng. H\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n ho\u1eb7c k\u00ea khai kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT kh\u1ea5u tr\u1eeb. C\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng. N\u1ebfu kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u h\u00f3a \u0111\u01a1n \u0111\u1ecf, h\u1ed9 kinh doanh ph\u1ea3i li\u00ean h\u1ec7 c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb theo t\u1eebng l\u1ea7n ph\u00e1t sinh (v\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf cho l\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00f3).<\/p>\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"B\u00e1n h\u00e0ng online tr\u00ean Shopee, TikTok Shop c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"<p>C\u00f3. C\u00e1 nh\u00e2n kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf t\u01b0\u01a1ng t\u1ef1 nh\u01b0 kinh doanh truy\u1ec1n th\u1ed1ng. Hi\u1ec7n nay, c\u00e1c s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin ho\u1eb7c khai thay, n\u1ed9p thay thu\u1ebf cho ng\u01b0\u1eddi b\u00e1n theo l\u1ed9 tr\u00ecnh c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/p>\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu t\u00f4i t\u1ea1m ng\u1eebng kinh doanh th\u00ec c\u00f3 ph\u1ea3i \u0111\u00f3ng l\u1ec7 ph\u00ed m\u00f4n b\u00e0i kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"<p>Vi\u1ec7c n\u00e0y ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m th\u00f4ng b\u00e1o. N\u1ebfu ch\u1ee7 h\u1ed9 g\u1eedi v\u0103n b\u1ea3n th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh cho c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 30\/01 h\u00e0ng n\u0103m th\u00ec s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee7a n\u0103m \u0111\u00f3. N\u1ebfu th\u00f4ng b\u00e1o sau th\u1eddi h\u1ea1n n\u00e0y th\u00ec v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 l\u1ec7 ph\u00ed c\u1ea3 n\u0103m.<\/p>\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"M\u1edf th\u00eam m\u1ed9t \u0111\u1ecba \u0111i\u1ec3m kinh doanh kh\u00e1c (chi nh\u00e1nh) th\u00ec \u0111\u00f3ng thu\u1ebf th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"<p>Khi m\u1edf th\u00eam \u0111\u1ecba \u0111i\u1ec3m kinh doanh m\u1edbi, ch\u1ee7 h\u1ed9 ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ri\u00eang cho \u0111\u1ecba \u0111i\u1ec3m \u0111\u00f3 (m\u1ee9c \u0111\u00f3ng ph\u1ee5 thu\u1ed9c v\u00e0o doanh thu c\u1ee7a \u0111\u1ecba \u0111i\u1ec3m m\u1edbi). C\u00e1c kho\u1ea3n thu\u1ebf GTGT v\u00e0 TNCN s\u1ebd \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0 n\u1ed9p theo doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ea1i t\u1eebng \u0111\u1ecba \u0111i\u1ec3m.<\/p>\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u1ed9 kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n c\u00f3 c\u1ea7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"<p>C\u00f3. Hi\u1ec7n t\u1ea1i, quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i. H\u1ed9 kho\u00e1n khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n giao cho ng\u01b0\u1eddi mua v\u00e0 g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/p>\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u00f4i kinh doanh nhi\u1ec1u ng\u00e0nh ngh\u1ec1 th\u00ec t\u00ednh thu\u1ebf su\u1ea5t theo ng\u00e0nh n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"<p>N\u1ebfu kinh doanh nhi\u1ec1u l\u0129nh v\u1ef1c, ch\u1ee7 h\u1ed9 ph\u1ea3i t\u00e1ch ri\u00eang doanh thu c\u1ee7a t\u1eebng ng\u00e0nh \u0111\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng (v\u00ed d\u1ee5: b\u00e1n h\u00e0ng 1,5%, d\u1ecbch v\u1ee5 7%). Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c doanh thu, c\u01a1 quan thu\u1ebf s\u1ebd \u1ea5n \u0111\u1ecbnh m\u1ee9c thu\u1ebf theo ng\u00e0nh ngh\u1ec1 c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t ho\u1eb7c theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh.<\/p>\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t\t\t]\n\t}\n<\/script>\n","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 s\u1eafc thu\u1ebf, m\u1ee9c \u0111\u00f3ng v\u00e0 ph\u01b0\u01a1ng th\u1ee9c k\u00ea khai \u0111i\u1ec7n t\u1eed kh\u00f4ng ch\u1ec9 gi\u00fap ch\u1ee7 h\u1ed9 kinh doanh tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n, tr\u00e1nh c\u00e1c kho\u1ea3n ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3. Tuy nhi\u00ean, nhi\u1ec1u ch\u1ee7 c\u1eeda h\u00e0ng v\u1eabn c\u00f2n l\u00fang [&hellip;]<\/p>\n","protected":false},"author":23,"featured_media":122441,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7540],"tags":[7504],"class_list":["post-122432","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phan-mem-quan-ly-ban-hang","tag-thue-ho-kinh-doanh"],"_links":{"self":[{"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts\/122432","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/users\/23"}],"replies":[{"embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/comments?post=122432"}],"version-history":[{"count":4,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts\/122432\/revisions"}],"predecessor-version":[{"id":122443,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts\/122432\/revisions\/122443"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/media\/122441"}],"wp:attachment":[{"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/media?parent=122432"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/categories?post=122432"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/tags?post=122432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}