{"id":5135,"date":"2021-10-18T08:28:30","date_gmt":"2021-10-18T01:28:30","guid":{"rendered":"https:\/\/tino.org\/?p=5135"},"modified":"2025-06-11T15:32:37","modified_gmt":"2025-06-11T08:32:37","slug":"cac-loai-bao-cao-thue-phai-nop","status":"publish","type":"post","link":"https:\/\/tino.vn\/blog\/cac-loai-bao-cao-thue-phai-nop\/","title":{"rendered":"\u201c\u0110i\u1ec3m danh\u201d c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o thu\u1ebf ph\u1ea3i n\u1ed9p hi\u1ec7n nay"},"content":{"rendered":"\n<p><strong><a href=\"https:\/\/tino.vn\/blog\/bao-cao-thue-la-gi\/\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/tino.vn\/blog\/bao-cao-thue-la-gi\/\" rel=\"noreferrer noopener\">B\u00e1o c\u00e1o thu\u1ebf<\/a> \u0111\u01b0\u1ee3c xem \u201ct\u1ea5m g\u01b0\u01a1ng\u201d ph\u1ea3n \u00e1nh<a href=\"https:\/\/tino.vn\/blog\/quan-tri-von-kinh-doanh\/\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/tino.vn\/blog\/quan-tri-von-kinh-doanh\/\" rel=\"noreferrer noopener\"> ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/a> th\u1ef1c t\u1ebf c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. Kh\u00f4ng nh\u1eefng th\u1ebf, \u0111\u00e2y c\u00f2n l\u00e0 m\u1ed9t ngh\u0129a v\u1ee5, b\u1eaft bu\u1ed9c m\u1ecdi doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n theo. V\u00ec v\u1eady, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n t\u1ed5ng h\u1ee3p l\u1ea1i danh m\u1ee5c c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o thu\u1ebf ph\u1ea3i n\u1ed9p n\u0103m 2022 \u0111\u1ec3 tr\u00e1nh g\u1eb7p r\u1eafc r\u1ed1i v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd.<\/strong> <\/p>\n\n\n\n<h2 id=\"T\u00ecm_hi\u1ec3u_v\u1ec1_quy_t\u1eafc_n\u1ed9p_b\u00e1o_c\u00e1o_thu\u1ebf_c\u1ee7a_doanh_nghi\u1ec7p\"><a id=\"post-5135-_lj6vxr9w7jpd\"><\/a><strong>T\u00ecm hi\u1ec3u v\u1ec1 quy t\u1eafc n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf c\u1ee7a doanh nghi\u1ec7p<\/strong><\/h2>\n\n\n\n<h3 id=\"Th\u1ebf_n\u00e0o_l\u00e0_b\u00e1o_c\u00e1o_thu\u1ebf?\"><a id=\"post-5135-_tftngyx1j9qf\"><\/a><strong>Th\u1ebf n\u00e0o l\u00e0 b\u00e1o c\u00e1o thu\u1ebf?<\/strong><\/h3>\n\n\n\n<p>\n  B\u00e1o c\u00e1o thu\u1ebf l\u00e0 vi\u1ec7c doanh nghi\u1ec7p tr\u00ecnh b\u00e1o s\u1ed1 thu\u1ebf ph\u00e1t sinh c\u1ea7n ph\u1ea3i n\u1ed9p cho C\u01a1 quan Qu\u1ea3n l\u00fd thu\u1ebf. \u0110\u00e2y ch\u00ednh l\u00e0 giai \u0111o\u1ea1n \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n trong m\u1ed9t doanh nghi\u1ec7p, nh\u1ea5t l\u00e0 nh\u1eefng doanh nghi\u1ec7p v\u1eeba m\u1edbi th\u00e0nh l\u1eadp, \u0111ang b\u01b0\u1edbc \u0111\u1ea7u \u0111\u1ecbnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh.\n<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/06\/3_word-image-89.jpg\" alt=\"cac-loai-bao-cao-thue-phai-nop\" class=\"wp-image-5138\" title=\"\"><\/figure><\/div>\n\n\n\n<p>\n  Khi b\u00e1o c\u00e1o thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o t\u00ednh trung th\u1ef1c, minh b\u1ea1ch v\u00e0 ch\u00ednh x\u00e1c. N\u1ebfu c\u00f3 b\u1ea5t k\u1ef3 sai ph\u1ea1m n\u00e0o trong qu\u00e1 tr\u00ecnh b\u00e1o c\u00e1o thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu to\u00e0n b\u1ed9 tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.\n<\/p>\n\n\n\n<p>\n  Doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u00e1o c\u00e1o thu\u1ebf b\u1eb1ng v\u0103n b\u1ea3n theo c\u00e1ch truy\u1ec1n th\u1ed1ng ho\u1eb7c k\u00ea khai tr\u1ef1c tuy\u1ebfn qua c\u1ed5ng th\u00f4ng tin ch\u00ednh ph\u1ee7. Hi\u1ec7n nay, ph\u1ea7n l\u1edbn c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c b\u00e1o c\u00e1o thu\u1ebf qua m\u1ea1ng nh\u1eb1m ti\u1ebft ki\u1ec7m th\u1eddi gian, c\u00f4ng s\u1ee9c nh\u01b0ng v\u1eabn \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3.\n<\/p>\n\n\n\n<h3 id=\"V\u00ec_sao_doanh_nghi\u1ec7p_ph\u1ea3i_b\u00e1o_c\u00e1o_thu\u1ebf?\"><a id=\"post-5135-_q4g101lp1rbe\"><\/a><strong>V\u00ec sao doanh nghi\u1ec7p ph\u1ea3i b\u00e1o c\u00e1o thu\u1ebf?<\/strong><\/h3>\n\n\n\n<p>\n  \u0110\u1ea7u ti\u00ean, b\u00e1o c\u00e1o thu\u1ebf l\u00e0 m\u1ed9t ngh\u0129a v\u1ee5 mang t\u00ednh b\u1eaft bu\u1ed9c c\u1ee7a m\u1ecdi doanh nghi\u1ec7p. V\u00ec v\u1eady, n\u1ebfu kh\u00f4ng ch\u1ea5p h\u00e0nh \u0111\u00fang b\u1ed5n ph\u1eadn, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, th\u1eadm ch\u00ed l\u00e0 t\u01b0\u1edbc \u0111i quy\u1ec1n kinh doanh.\n<\/p>\n\n\n\n<p>\n  Th\u1ee9 hai, b\u00e1o c\u00e1o thu\u1ebf l\u00e0 m\u1ed9t ph\u01b0\u01a1ng th\u1ee9c gi\u00fap doanh nghi\u1ec7p \u201creview\u201d l\u1ea1i to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c t\u1ebf c\u1ee7a m\u00ecnh. T\u1eeb \u0111\u00f3, doanh nghi\u1ec7p s\u1ebd c\u00f3 bi\u1ec7n ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh, c\u1ea3i thi\u1ec7n ho\u1eb7c ph\u00e1t huy \u0111\u1ec3 th\u00fac \u0111\u1ea9y doanh thu t\u0103ng tr\u01b0\u1edfng.\n<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/06\/2_word-image-90.jpg\" alt=\"cac-loai-bao-cao-thue-phai-nop\" class=\"wp-image-5140\" width=\"700\" title=\"\"><\/figure><\/div>\n\n\n\n<p>\n  Th\u1ee9 ba, b\u00e1o c\u00e1o thu\u1ebf gi\u00fap nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan c\u1ea5p cao ki\u1ec3m so\u00e1t v\u00e0 theo d\u00f5i th\u1ef1c tr\u1ea1ng c\u1ee7a t\u1eebng doanh nghi\u1ec7p \u1edf m\u1ed7i \u0111\u1ecba ph\u01b0\u01a1ng t\u1ed1t h\u01a1n, \u0111\u1ea3m b\u1ea3o v\u00e0 duy tr\u00ec s\u1ef1 \u1ed5n \u0111\u1ecbnh c\u1ee7a n\u1ec1n kinh t\u1ebf \u0111\u1ea5t n\u01b0\u1edbc.\n<\/p>\n\n\n\n<h2 id=\"C\u00e1c_lo\u1ea1i_b\u00e1o_c\u00e1o_thu\u1ebf_ph\u1ea3i_n\u1ed9p_n\u0103m_2022\"><a id=\"post-5135-_swg6h9eyoi45\"><\/a><strong>C\u00e1c lo\u1ea1i b\u00e1o c\u00e1o thu\u1ebf ph\u1ea3i n\u1ed9p n\u0103m 2022<\/strong><\/h2>\n\n\n\n<h3 id=\"#1._B\u00e1o_c\u00e1o_thu\u1ebf_gi\u00e1_tr\u1ecb_gia_t\u0103ng_(GTGT)\"><a id=\"post-5135-_8oischgspbva\"><\/a><strong>#1. B\u00e1o c\u00e1o thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/strong><\/h3>\n\n\n\n<p>   <a href=\"https:\/\/tino.vn\/blog\/thue-gia-tri-gia-tang-duoc-khau-tru-la-gi\/\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/tino.vn\/blog\/thue-gia-tri-gia-tang-duoc-khau-tru-la-gi\/\" rel=\"noreferrer noopener\">B\u00e1o c\u00e1o thu\u1ebf GTGT<\/a> l\u00e0 b\u00e1o c\u00e1o thu\u1ebf \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p. Trong k\u1ef3 ho\u1ea1t \u0111\u1ed9ng, d\u00f9 c\u00f3 ph\u00e1t sinh thu\u1ebf GTGT hay kh\u00f4ng, b\u1ea1n v\u1eabn ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf GTGT \u0111\u1ea7y \u0111\u1ee7. Khi n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf GTGT, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn 2 ph\u01b0\u01a1ng th\u1ee9c: k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp v\u00e0 k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. <\/p>\n\n\n\n<p>\n  \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c k\u00ea khai tr\u1ef1c ti\u1ebfp, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n chu\u1ea9n b\u1ecb b\u1ed9 h\u1ed3 s\u01a1 v\u1edbi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c gi\u1ea5y t\u1edd sau:\n<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<ul class=\"wp-block-list\"><li>B\u1ea3ng k\u00ea khai h\u00f3a \u0111\u01a1n v\u00e0 t\u1edd khai thu\u1ebf GTGT theo m\u1eabu s\u1ed1 03\/GTGT   <\/li><li>B\u1ea3ng k\u00ea khai h\u00f3a \u0111\u01a1n theo theo m\u1eabu s\u1ed1 04-1\/GTGT v\u00e0 t\u1edd khai thu\u1ebf GTGT theo m\u1eabu s\u1ed1 04\/GTGT   <\/li><\/ul>\n<\/div><\/div>\n\n\n\n<p>\n  C\u00f2n \u0111\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c k\u00ea khai kh\u1ea5u tr\u1eeb, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n chu\u1ea9n b\u1ecb b\u1ed9 h\u1ed3 s\u01a1 nh\u01b0 sau:\n<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<ul class=\"wp-block-list\"><li>T\u1edd khai thu\u1ebf GTGT theo m\u1eabu s\u1ed1 01\/GTGT v\u00e0 b\u1ea3ng k\u00ea khai h\u00f3a \u0111\u01a1n   <\/li><li>C\u00e1c b\u1ea3ng ph\u1ee5 l\u1ee5c kh\u00e1c (n\u1ebfu c\u00f3)   <\/li><\/ul>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/06\/3_word-image-91.jpg\" alt=\"cac-loai-bao-cao-thue-phai-nop\" class=\"wp-image-5142\" title=\"\"><\/figure><\/div>\n\n\n\n<h3 id=\"#2._B\u00e1o_c\u00e1o_thu\u1ebf_thu_nh\u1eadp_c\u00e1_nh\u00e2n_(TNCN)\"><a id=\"post-5135-_xmygs3st6767\"><\/a><strong>#2. B\u00e1o c\u00e1o thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/strong><\/h3>\n\n\n\n<p>\n  B\u00e1o c\u00e1o thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u0169ng n\u1eb1m trong c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o thu\u1ebf ph\u1ea3i n\u1ed9p n\u0103m 2022. Khi b\u00e1o c\u00e1o thu\u1ebf TNCN, doanh nghi\u1ec7p s\u1ebd d\u1ef1a tr\u00ean thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u00e1t sinh trong k\u1ef3 \u0111\u1ec3 k\u00ea khai theo th\u00e1ng ho\u1eb7c theo qu\u00fd.\n<\/p>\n\n\n\n<p>\n  C\u1ee5 th\u1ec3, \u0111\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p ph\u00e1t sinh thu\u1ebf TNCN t\u1eeb d\u01b0\u1edbi 50 tri\u1ec7u, s\u1ebd k\u00ea khai theo qu\u00fd. Ng\u01b0\u1ee3c l\u1ea1i, doanh nghi\u1ec7p ph\u00e1t sinh thu\u1ebf TNCN tr\u00ean 50 tri\u1ec7u, s\u1ebd k\u00ea khai theo th\u00e1ng.\n<\/p>\n\n\n\n<p>\n  L\u01b0u \u00fd: Doanh nghi\u1ec7p k\u00ea khai thu\u1ebf TNCN d\u1ef1a tr\u00ean m\u1eabu 05\/KK-TNCN.\n<\/p>\n\n\n\n<h3 id=\"#3._B\u00e1o_c\u00e1o_thu\u1ebf_thu_nh\u1eadp_doanh_nghi\u1ec7p_(TNDN)\"><a id=\"post-5135-_z10zej4qoh7a\"><\/a><strong>#3. B\u00e1o c\u00e1o thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/strong><\/h3>\n\n\n\n<p>\n  M\u1ed7i qu\u00fd, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u00f3 nhi\u1ec7m v\u1ee5 t\u1ea1m t\u00ednh thu\u1ebf TNDN d\u1ef1a tr\u00ean s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb v\u00e0 h\u00f3a \u0111\u01a1n. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh th\u00eam thu\u1ebf TNDN trong qu\u00fd, b\u1ea1n ch\u1ec9 c\u1ea7n \u0111\u1ebfn c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 n\u1ed9p s\u1ed1 ti\u1ec1n theo quy \u0111\u1ecbnh m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i k\u00ea khai.\n<\/p>\n\n\n\n<h3 id=\"#4._B\u00e1o_c\u00e1o_t\u00ecnh_h\u00ecnh_s\u1eed_d\u1ee5ng_h\u00f3a_\u0111\u01a1n\"><a id=\"post-5135-_jmkeqfn8np4e\"><\/a><strong>#4. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/strong><\/h3>\n\n\n\n<p>\n  Doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a m\u00ecnh \u0111\u1ebfn c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0o m\u1ed7i qu\u00fd. L\u01b0u \u00fd, d\u00f9 trong k\u1ef3 kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch, mua b\u00e1n, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a m\u00ecnh.\n<\/p>\n\n\n\n<p>\n  \u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p v\u1eeba m\u1edbi th\u00e0nh l\u1eadp, ch\u01b0a \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u1eabn ph\u1ea3i l\u00e0m b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. N\u1ebfu b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o c\u00f3 h\u00e0nh vi khai b\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n sai s\u1ef1 th\u1eadt, thi\u1ebfu ch\u00ednh x\u00e1c s\u1ebd b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\n<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/06\/3_word-image-92.jpg\" alt=\"cac-loai-bao-cao-thue-phai-nop\" class=\"wp-image-5144\" width=\"700\" title=\"\"><\/figure><\/div>\n\n\n\n<h2 id=\"M\u1ed9t_s\u1ed1_quy_\u0111\u1ecbnh_v\u1ec1_th\u1eddi_h\u1ea1n_n\u1ed9p_b\u00e1o_c\u00e1o_thu\u1ebf_c\u1ee7a_doanh_nghi\u1ec7p\"><a id=\"post-5135-_k313seass2xq\"><\/a><strong>M\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf c\u1ee7a doanh nghi\u1ec7p<\/strong><\/h2>\n\n\n\n<h3 id=\"\u0110\u1ed1i_v\u1edbi_c\u00e1c_b\u00e1o_c\u00e1o_thu\u1ebf_GTGT,_TNCN,_TNDN\"><a id=\"post-5135-_jn5lrppfj0a5\"><\/a><strong>\u0110\u1ed1i v\u1edbi c\u00e1c b\u00e1o c\u00e1o thu\u1ebf GTGT, TNCN, TNDN<\/strong><\/h3>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<ul class=\"wp-block-list\"><li><strong>K\u00ea khai theo th\u00e1ng<\/strong>: Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 v\u00e0o ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo   <\/li><li><strong>K\u00ea khai theo qu\u00fd<\/strong>: Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 v\u00e0o ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean trong qu\u00fd ti\u1ebfp theo   <\/li><li>Doanh nghi\u1ec7p c\u1ea7n n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch.    <\/li><\/ul>\n<\/div><\/div>\n\n\n\n<p>\n  L\u01b0u \u00fd: \u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p \u0111\u00e3 chia t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, gi\u1ea3i th\u1ec3 ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c kinh doanh, th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n l\u00e0 ng\u00e0y th\u1ee9 45 k\u1ec3 t\u1eeb khi c\u00f3 quy\u1ebft \u0111\u1ecbnh.\n<\/p>\n\n\n\n<h3 id=\"\u0110\u1ed1i_v\u1edbi_b\u00e1o_c\u00e1o_thu\u1ebf_m\u00f4n_b\u00e0i\"><a id=\"post-5135-_y4alcradcsl0\"><\/a><strong>\u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o thu\u1ebf m\u00f4n b\u00e0i<\/strong><\/h3>\n\n\n\n<h4 id=\"Tr\u01b0\u1eddng_h\u1ee3p_1:_Doanh_nghi\u1ec7p_\u0111\u00e3_v\u00e0_\u0111ang_ho\u1ea1t_\u0111\u1ed9ng\"><a id=\"post-5135-_gcc7qxanxexh\"><\/a><strong>Tr\u01b0\u1eddng h\u1ee3p 1: Doanh nghi\u1ec7p \u0111\u00e3 v\u00e0 \u0111ang ho\u1ea1t \u0111\u1ed9ng<\/strong><\/h4>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<ul class=\"wp-block-list\"><li>Doanh nghi\u1ec7p n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 31\/1, kh\u00f4ng c\u1ea7n n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf m\u00f4n b\u00e0i n\u1ebfu kh\u00f4ng c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 quy m\u00f4 kinh doanh ho\u1eb7c v\u1ed1n \u0111i\u1ec1u l\u1ec7   <\/li><li>Doanh nghi\u1ec7p n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 31\/1 v\u00e0 n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 31\/12 n\u1ebfu c\u00f3 nh\u1eefng thay \u0111\u1ed5i v\u1ec1 quy m\u00f4 kinh doanh ho\u1eb7c v\u1ed1n \u0111i\u1ec1u l\u1ec7.   <\/li><\/ul>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/06\/4_word-image-93.jpg\" alt=\"cac-loai-bao-cao-thue-phai-nop\" class=\"wp-image-5146\" width=\"700\" title=\"\"><\/figure><\/div>\n\n\n\n<h4 id=\"Tr\u01b0\u1eddng_h\u1ee3p_2:_Doanh_nghi\u1ec7p_v\u1eeba_m\u1edbi_th\u00e0nh_l\u1eadp\"><a id=\"post-5135-_ny26wfpjy4j6\"><\/a><strong>Tr\u01b0\u1eddng h\u1ee3p 2: Doanh nghi\u1ec7p v\u1eeba m\u1edbi th\u00e0nh l\u1eadp<\/strong><\/h4>\n\n\n\n<p>\n  \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u1eeba m\u1edbi th\u00e0nh l\u1eadp c\u1ea7n l\u01b0u \u00fd 2 v\u1ea5n \u0111\u1ec1 sau:\n<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<ul class=\"wp-block-list\"><li>Doanh nghi\u1ec7p \u0111\u00e3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh: Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng   <\/li><li>Doanh nghi\u1ec7p ch\u01b0a ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh: Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t trong v\u00f2ng 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh.   <\/li><\/ul>\n<\/div><\/div>\n\n\n\n<h3 id=\"\u0110\u1ed1i_v\u1edbi_b\u00e1o_c\u00e1o_t\u00e0i_ch\u00ednh_n\u0103m\"><a id=\"post-5135-_dpm2anxouhvc\"><\/a><strong>\u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/strong><\/h3>\n\n\n\n<p>\n  Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a to\u00e0n b\u1ed9 doanh nghi\u1ec7p ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 30\/3.\n<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/06\/4_word-image-94.jpg\" alt=\"cac-loai-bao-cao-thue-phai-nop\" class=\"wp-image-5148\" width=\"700\" title=\"\"><\/figure><\/div>\n\n\n\n<p>\n  B\u00e0i vi\u1ebft tr\u00ean \u0111\u00e3 cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o thu\u1ebf ph\u1ea3i n\u1ed9p n\u0103m 2022 theo th\u00e1ng v\u00e0 qu\u00fd. Hy v\u1ecdng v\u1edbi ki\u1ebfn th\u1ee9c Tino Group \u0111\u00e3 chia s\u1ebb, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tr\u00e1nh kh\u1ecfi c\u00e1c r\u1eafc r\u1ed1i kh\u00f4ng mong mu\u1ed1n v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd.\n<\/p>\n\n\n\n<h2 id=\"FAQs_v\u1ec1_c\u00e1c_lo\u1ea1i_b\u00e1o_c\u00e1o_thu\u1ebf_ph\u1ea3i_n\u1ed9p_n\u0103m_2022\"><a id=\"post-5135-_9op7ajuoyycj\"><\/a><strong>FAQs v\u1ec1 c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o thu\u1ebf ph\u1ea3i n\u1ed9p n\u0103m 2022<\/strong><\/h2>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1634518977445\" class=\"rank-math-list-item\">\n<h3 id=\"Doanh_nghi\u1ec7p_c\u00f3_\u0111\u01b0\u1ee3c_b\u00e1o_c\u00e1o_t\u00ecnh_h\u00ecnh_s\u1eed_d\u1ee5ng_h\u00f3a_\u0111\u01a1n_theo_th\u00e1ng_kh\u00f4ng?\">Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng kh\u00f4ng?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p bu\u1ed9c ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo qu\u00fd. Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u r\u1ee7i ro cao v\u1ec1 thu\u1ebf s\u1ebd n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1634518982941\" class=\"rank-math-list-item\">\n<h3 id=\"Ph\u1ea7n_m\u1ec1m_HTKK_l\u00e0_g\u00ec?\">Ph\u1ea7n m\u1ec1m HTKK l\u00e0 g\u00ec?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>HTKK l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a c\u1ee5m t\u1eeb \u201cH\u1ed7 tr\u1ee3 k\u00ea khai\u201d, \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh b\u1edfi T\u1ed5ng C\u1ee5c thu\u1ebf Vi\u1ec7t Nam. Ph\u1ea7n m\u1ec1m HTKK h\u1ed7 tr\u1ee3 mi\u1ec5n ph\u00ed cho c\u00e1c doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh k\u00ea khai thu\u1ebf. Khi s\u1eed d\u1ee5ng HTKK, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p t\u1ea1o ra nh\u1eefng t\u1edd k\u00ea khai thu\u1ebf m\u1edbi nh\u1ea5t v\u1edbi m\u00e3 v\u1ea1ch \u0111\u00ednh k\u00e8m khi in ra.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1634518993842\" class=\"rank-math-list-item\">\n<h3 id=\"Ph\u1ea3i_l\u00e0m_sao_n\u1ebfu_trong_qu\u00fd_ph\u00e1t_sinh_thu\u1ebf_ti\u00eau_th\u1ee5_\u0111\u1eb7c_bi\u1ec7t?\">Ph\u1ea3i l\u00e0m sao n\u1ebfu trong qu\u00fd ph\u00e1t sinh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>N\u1ebfu trong qu\u00fd ph\u00e1t sinh th\u00eam b\u1ea5t k\u1ef3 lo\u1ea1i thu\u1ebf n\u00e0o, doanh nghi\u1ec7p c\u1ea7n b\u1ed5 sung th\u00eam t\u1edd k\u00ea khai thu\u1ebf theo m\u1eabu m\u1edbi nh\u1ea5t tr\u00ean ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai thu\u1ebf (HTKK)<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1634519005114\" class=\"rank-math-list-item\">\n<h3 id=\"\u0110\u00e2u_l\u00e0_c\u00e1c_\u0111\u01a1n_v\u1ecb_h\u1ed7_tr\u1ee3_b\u00e1o_c\u00e1o_thu\u1ebf_uy_t\u00edn_nh\u1ea5t_hi\u1ec7n_nay?_\">\u0110\u00e2u l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb h\u1ed7 tr\u1ee3 b\u00e1o c\u00e1o thu\u1ebf uy t\u00edn nh\u1ea5t hi\u1ec7n nay? <\/h3>\n<div class=\"rank-math-answer \">\n\n<p>C\u00e1c \u0111\u01a1n v\u1ecb h\u1ed7 tr\u1ee3 b\u00e1o c\u00e1o thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi nh\u1eefng doanh nghi\u1ec7p v\u1eeba m\u1edbi th\u00e0nh l\u1eadp, ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p ho\u1eb7c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i. M\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf uy t\u00edn nh\u1ea5t hi\u1ec7n nay l\u00e0:<br \/>&#8211; C\u00f4ng ty Nam Vi\u1ec7t Lu\u1eadt<br \/>&#8211; K\u1ebf to\u00e1n ANPHA<br \/>&#8211; D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0110\u00f4ng Nam \u00c1<br \/>&#8211; C\u00f4ng ty TNHH K\u1ebf to\u00e1n Minh Khai<br \/>&#8211; C\u00f4ng ty Lu\u1eadt Vi\u1ec7t An<br \/>&#8230;<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p>\n  M\u1ecdi th\u1eafc m\u1eafc v\u00e0 g\u00f3p \u00fd li\u00ean quan, xin vui l\u00f2ng<a href=\"https:\/\/tino.vn\/blog\/\"> li\u00ean h\u1ec7 ngay Tino Group<\/a> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chi ti\u1ebft ho\u1eb7c<a href=\"https:\/\/www.facebook.com\/tino.com.vn\" rel=\"nofollow noopener\" target=\"_blank\"> Fanpage<\/a> \u0111\u1ec3 c\u1eadp nh\u1eadt nh\u1eefng th\u00f4ng tin m\u1edbi nh\u1ea5t nh\u00e9!\n<\/p>\n\n\n\n<p>\n  Tinh g\u1ecdn quy tr\u00ecnh &#8211; ch\u1ea1m \u0111\u1ec9nh doanh thu &#8211; Tino Group t\u1ef1 tin \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p Vi\u1ec7t tr\u00ean h\u00e0nh tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1!\n<\/p>\n\n\n\n<p><strong>C\u00d4NG TY C\u1ed4 PH\u1ea6N T\u1eacP \u0110O\u00c0N TINO<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Tr\u1ee5 s\u1edf ch\u00ednh: L17-11, T\u1ea7ng 17, T\u00f2a nh\u00e0 Vincom Center, S\u1ed1 72 L\u00ea Th\u00e1nh T\u00f4n, Ph\u01b0\u1eddng B\u1ebfn Ngh\u00e9, Qu\u1eadn 1, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh<\/li><li>T\u1ed5ng \u0111\u00e0i mi\u1ec5n ph\u00ed: 1800 6734<\/li><li>Email: info@tino.org<\/li><li>Website: <a href=\"https:\/\/tino.vn\/blog\/\">www.tino.org<\/a><\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>B\u00e1o c\u00e1o thu\u1ebf \u0111\u01b0\u1ee3c xem \u201ct\u1ea5m g\u01b0\u01a1ng\u201d ph\u1ea3n \u00e1nh ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c t\u1ebf c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. Kh\u00f4ng nh\u1eefng th\u1ebf, \u0111\u00e2y c\u00f2n l\u00e0 m\u1ed9t ngh\u0129a v\u1ee5, b\u1eaft bu\u1ed9c m\u1ecdi doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n theo. V\u00ec v\u1eady, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n t\u1ed5ng h\u1ee3p l\u1ea1i danh m\u1ee5c c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o thu\u1ebf ph\u1ea3i n\u1ed9p [&hellip;]<\/p>\n","protected":false},"author":24,"featured_media":5332,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7365],"tags":[7355],"class_list":["post-5135","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-doanh-nghiep","tag-tu-van-hanh-doanh-nghiep"],"_links":{"self":[{"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts\/5135","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\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/comments?post=5135"}],"version-history":[{"count":1,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts\/5135\/revisions"}],"predecessor-version":[{"id":114318,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts\/5135\/revisions\/114318"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/media\/5332"}],"wp:attachment":[{"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/media?parent=5135"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/categories?post=5135"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/tags?post=5135"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}