{"id":4570,"date":"2026-02-11T15:47:19","date_gmt":"2026-02-11T15:47:19","guid":{"rendered":"https:\/\/prv.com.vn\/?p=4570"},"modified":"2026-02-11T15:47:19","modified_gmt":"2026-02-11T15:47:19","slug":"chinh-sach-thue-va-quan-ly-thue-doi-voi-ho-kinh-doanh-ca-nhan-kinh-doanh-nam-2026","status":"publish","type":"post","link":"https:\/\/parkerrussell.com.vn\/vi\/tin-tuc\/chinh-sach-thue-va-quan-ly-thue-doi-voi-ho-kinh-doanh-ca-nhan-kinh-doanh-nam-2026\/","title":{"rendered":"Ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u0103m 2026"},"content":{"rendered":"

CH\u00cdNH S\u00c1CH THU\u1ebe V\u00c0 QU\u1ea2N L\u00dd THU\u1ebe \u0110\u1ed0I V\u1edaI H\u1ed8 KINH DOANH, C\u00c1 NH\u00c2N KINH DOANH <\/strong>N\u0102M <\/strong>2026<\/strong><\/h4>\n

Ng\u00e0y 29\/01\/2026, C\u1ee5c Thu\u1ebf ban h\u00e0nh Th\u00f4ng b\u00e1o s\u1ed1 85\/TB-CT v\u1ec1 vi\u1ec7c tuy\u00ean truy\u1ec1n, ph\u1ed5 bi\u1ebfn v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh theo nguy\u00ean t\u1eafc minh b\u1ea1ch, gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 h\u1ed7 tr\u1ee3 chuy\u1ec3n \u0111\u1ed5i. C\u01a1 quan thu\u1ebf g\u1eedi \u0111\u1ebfn H\u1ed9 kinh doanh, C\u00e1 nh\u00e2n kinh doanh m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ee5 th\u1ec3:<\/p>\n

1. Ngh\u0129a v\u1ee5 thu\u1ebf theo doanh thu (M\u1ed1c 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m)<\/strong><\/p>\n

Doanh thu \u2264 500 tri\u1ec7u\/n\u0103m: Kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u201cGTGT\u201d) v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (\u201cTNCN\u201d) nh\u01b0ng v\u1eabn ph\u1ea3i k\u00ea khai, th\u00f4ng b\u00e1o doanh thu \ud83d\udc49 Kh\u00f4ng n\u1ed9p thu\u1ebf # Kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c.<\/strong><\/p>\n

Doanh thu > 500 tri\u1ec7u\/n\u0103m: B\u1eaft bu\u1ed9c n\u1ed9p GTGT + TNCN v\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai theo th\u00e1ng ho\u1eb7c qu\u00fd.<\/p>\n

2. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t (Doanh thu > 500 tri\u1ec7u)\"\"<\/strong><\/p>\n

3. Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (\u201cH\u0110\u0110T\u201d) v\u00e0 k\u1ebf to\u00e1n<\/strong><\/p>\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/strong><\/p>\n

    \n
  • Doanh thu \u2265 1 t\u1ef7\/n\u0103m: b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng H\u0110\u0110T<\/li>\n
  • Doanh thu t\u1eeb 500 tri\u1ec7u – d\u01b0\u1edbi 1 t\u1ef7: kh\u00f4ng b\u1eaft bu\u1ed9c, \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd n\u1ebfu c\u00f3 nhu c\u1ea7u<\/li>\n
  • Doanh thu \u2264 500 tri\u1ec7u: kh\u00f4ng b\u1eaft bu\u1ed9c<\/li>\n<\/ul>\n

    S\u1ed5 s\u00e1ch k\u1ebf to\u00e1n:<\/strong> M\u1edf c\u00e1c lo\u1ea1i s\u1ed5 t\u00f9y theo h\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf v\u00e0 quy m\u00f4 (V\u00ed d\u1ee5: S\u1ed5 doanh thu, s\u1ed5 chi ti\u1ebft, \u2026) (Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh Th\u00f4ng t\u01b0 152\/2025\/TT-BTC ng\u00e0y 31\/12\/2025 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n cho c\u00e1c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, thay th\u1ebf Th\u00f4ng t\u01b0 88\/2021\/TT-BTC)<\/p>\n

    4. Th\u1eddi h\u1ea1n k\u00ea khai theo doanh thu\"\"<\/strong><\/p>\n

    5. Kinh doanh tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed (\u201cTM\u0110T\u201d), n\u1ec1n t\u1ea3ng s\u1ed1<\/strong><\/p>\n

    N\u1ebfu s\u00e0n c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n \u2192 s\u00e0n kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay.<\/p>\n

    S\u00e0n kh\u00f4ng c\u00f3 \u0111\u1eb7t h\u00e0ng, thanh to\u00e1n \u2192 c\u00e1 nh\u00e2n kinh doanh t\u1ef1 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf.<\/p>\n

    Kinh doanh \u0111a k\u00eanh (c\u1ea3 online & offline) \u2192 t\u1ed5ng h\u1ee3p doanh thu \u0111\u1ec3 k\u00ea khai. S\u1ed1 thu\u1ebf s\u00e0n n\u1ed9p thay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf cu\u1ed1i c\u00f9ng.<\/p>\n

    6. C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu v\u00e0 chi ph\u00ed<\/strong><\/p>\n

    Doanh thu: <\/strong>to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, gia c\u00f4ng, d\u1ecbch v\u1ee5, tr\u1ee3 gi\u00e1, th\u01b0\u1edfng doanh s\u1ed1, khuy\u1ebfn m\u1ea1i, \u2026 (kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n).<\/p>\n

    Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/strong> (khi ch\u1ecdn t\u00ednh tr\u00ean thu nh\u1eadp): chi ph\u00ed th\u1ef1c t\u1ebf li\u00ean quan ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p (ch\u1ee9ng t\u1eeb kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t cho kho\u1ea3n \u2265 5 tri\u1ec7u).<\/p>\n

    7. Kinh doanh nhi\u1ec1u ng\u00e0nh ngh\u1ec1, nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m<\/strong><\/p>\n

    \u0110\u01b0\u1ee3c ch\u1ecdn 1 ng\u00e0nh\/\u0111\u1ecba \u0111i\u1ec3m c\u00f3 l\u1ee3i nh\u1ea5t \u0111\u1ec3 tr\u1eeb 500 tri\u1ec7u tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf.<\/p>\n

    N\u1ebfu ch\u01b0a tr\u1eeb \u0111\u1ee7 500 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c l\u1ef1a ch\u1ecdn th\u00eam ng\u00e0nh ngh\u1ec1, \u0111\u1ecba \u0111i\u1ec3m kinh doanh kh\u00e1c \u0111\u1ec3 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c tr\u1eeb cho \u0111\u1ebfn khi \u0111\u1ee7 500 tri\u1ec7u.<\/p>\n

    8. L\u1ed9 tr\u00ecnh v\u00e0 cam k\u1ebft<\/strong><\/p>\n

    \u00c1p d\u1ee5ng t\u1eeb n\u0103m 2026<\/p>\n

    C\u01a1 quan thu\u1ebf cam k\u1ebft \u0111\u1ed3ng h\u00e0nh, kh\u00f4ng g\u00e2y \u00e1p l\u1ef1c v\u00e0 cho ph\u00e9p h\u1ed9 kinh doanh c\u00f3 th\u1eddi gian l\u00e0m quen trong giai \u0111o\u1ea1n \u0111\u1ea7u th\u1ef1c hi\u1ec7n.<\/p>\n","protected":false},"excerpt":{"rendered":"

    CH\u00cdNH S\u00c1CH THU\u1ebe V\u00c0 QU\u1ea2N L\u00dd THU\u1ebe \u0110\u1ed0I V\u1edaI H\u1ed8 KINH DOANH, C\u00c1 NH\u00c2N KINH DOANH N\u0102M 2026 Ng\u00e0y 29\/01\/2026, C\u1ee5c Thu\u1ebf ban h\u00e0nh Th\u00f4ng b\u00e1o s\u1ed1 85\/TB-CT v\u1ec1 vi\u1ec7c tuy\u00ean truy\u1ec1n, ph\u1ed5 bi\u1ebfn v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh theo nguy\u00ean t\u1eafc minh…<\/p>\n","protected":false},"author":4,"featured_media":4498,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[53],"tags":[],"class_list":["post-4570","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4570","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=4570"}],"version-history":[{"count":1,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4570\/revisions"}],"predecessor-version":[{"id":4577,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4570\/revisions\/4577"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media\/4498"}],"wp:attachment":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=4570"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=4570"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=4570"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}