{"id":1662,"date":"2025-11-26T10:11:26","date_gmt":"2025-11-26T10:11:26","guid":{"rendered":"https:\/\/tranthihoa.com\/?p=1662"},"modified":"2025-11-26T10:16:09","modified_gmt":"2025-11-26T10:16:09","slug":"mau-01-cnkd-to-khai-thue-ho-kinh-doanh-theo-thong-tu-40","status":"publish","type":"post","link":"https:\/\/tranthihoa.com\/index.php\/2025\/11\/26\/mau-01-cnkd-to-khai-thue-ho-kinh-doanh-theo-thong-tu-40\/","title":{"rendered":"M\u1eabu 01\/CNKD: T\u1edd khai thu\u1ebf h\u1ed9 kinh doanh theo Th\u00f4ng t\u01b0 40"},"content":{"rendered":"

T\u1edd khai thu\u1ebf h\u1ed9 kinh doanh<\/strong>\u00a0theo m\u1eabu 01\/CNKD l\u00e0 bi\u1ec3u m\u1eabu b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf kho\u00e1n, k\u00ea khai ho\u1eb7c theo t\u1eebng l\u1ea7n ph\u00e1t sinh. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, n\u1ed9i dung c\u1ea7n k\u00ea khai v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t c\u1ee7a Th\u00f4ng t\u01b0 40\/2021\/TT-BTC.<\/span><\/p>\n

1. Gi\u1edbi thi\u1ec7u chung<\/strong><\/span><\/h5>\n

M\u1eabu 01\/CNKD l\u00e0 t\u1edd khai thu\u1ebf h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng d\u00e0nh ri\u00eang cho h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 40\/2021\/TT-BTC do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng bi\u1ec3u m\u1eabu quan tr\u1ecdng nh\u1eb1m x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kinh doanh kh\u00f4ng t\u1ed5 ch\u1ee9c theo m\u00f4 h\u00ecnh doanh nghi\u1ec7p.<\/span><\/p>\n

T\u00f9y v\u00e0o ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf (kho\u00e1n, k\u00ea khai, hay theo t\u1eebng l\u1ea7n ph\u00e1t sinh), h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kinh doanh s\u1ebd s\u1eed d\u1ee5ng m\u1eabu 01\/CNKD \u0111\u1ec3 khai b\u00e1o thu nh\u1eadp v\u00e0 doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c t\u1ebf. M\u1eabu n\u00e0y gi\u00fap c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd v\u00e0 t\u00ednh to\u00e1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng, minh b\u1ea1ch, \u0111\u1ed3ng th\u1eddi t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1edbi Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

<\/span>2. M\u1eabu 01\/CNKD t\u1edd khai thu\u1ebf h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/span><\/h5>\n

C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 40\/2021\/TT-BTC, M\u1eabu s\u1ed1 01\/CNKD \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 k\u00ea khai thu\u1ebf cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh v\u1edbi n\u1ed9i dung nh\u01b0 sau:<\/span><\/p>\n

\"<\/span>
T\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/em><\/span><\/figcaption><\/figure>\n

T\u1ea3i m\u1eabu\u00a0T\u1ea1i \u0110\u00e2y<\/a><\/strong><\/span><\/p>\n

<\/span>3.\u00a0<\/strong>H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh bao g\u1ed3m nh\u1eefng gi\u1ea5y t\u1edd g\u00ec?<\/strong><\/span><\/h5>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 40\/2021\/TT-BTC, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u0110i\u1ec1u 12. Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/strong><\/em><\/span><\/p>\n

1. H\u1ed3 s\u01a1 khai thu\u1ebf<\/em><\/span><\/p>\n

H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 8.3 Ph\u1ee5 l\u1ee5c I \u2013 Danh m\u1ee5c h\u1ed3 s\u01a1 khai thu\u1ebf ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em><\/span><\/p>\n

a) T\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh theo m\u1eabu s\u1ed1 01\/CNKD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/em><\/span><\/p>\n

b) C\u00e1c t\u00e0i li\u1ec7u k\u00e8m theo h\u1ed3 s\u01a1 khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh g\u1ed3m:<\/em><\/span><\/p>\n

\u2013 B\u1ea3n sao h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5;<\/em><\/span><\/p>\n

\u2013 B\u1ea3n sao bi\u00ean b\u1ea3n nghi\u1ec7m thu, thanh l\u00fd h\u1ee3p \u0111\u1ed3ng;<\/em><\/span><\/p>\n

\u2013 B\u1ea3n sao t\u00e0i li\u1ec7u ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9 c\u1ee7a h\u00e0ng h\u00f3a nh\u01b0: B\u1ea3ng k\u00ea thu mua h\u00e0ng n\u00f4ng s\u1ea3n n\u1ebfu l\u00e0 h\u00e0ng h\u00f3a n\u00f4ng s\u1ea3n trong n\u01b0\u1edbc; B\u1ea3ng k\u00ea h\u00e0ng h\u00f3a mua b\u00e1n, trao \u0111\u1ed5i c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi n\u1ebfu l\u00e0 h\u00e0ng c\u01b0 d\u00e2n bi\u00ean gi\u1edbi nh\u1eadp kh\u1ea9u; H\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng giao cho n\u1ebfu l\u00e0 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u mua c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh trong n\u01b0\u1edbc; t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ec3 ch\u1ee9ng minh n\u1ebfu l\u00e0 h\u00e0ng h\u00f3a do c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t;\u2026<\/em><\/span><\/p>\n

C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u1ea3n sao so v\u1edbi b\u1ea3n ch\u00ednh.<\/em><\/span><\/p>\n

\u2026<\/em><\/span><\/p><\/blockquote>\n

<\/span>4. H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai bao g\u1ed3m<\/strong><\/span><\/h5>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 11\u00a0Th\u00f4ng t\u01b0 40\/2021\/TT-BTC\u00a0quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai:<\/span><\/p>\n

\u0110i\u1ec1u 11. Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai<\/strong><\/em><\/span><\/p><\/blockquote>\n

1. H\u1ed3 s\u01a1 khai thu\u1ebf<\/em><\/span><\/p><\/blockquote>\n

H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 8.2 Ph\u1ee5 l\u1ee5c I \u2013 Danh m\u1ee5c h\u1ed3 s\u01a1 khai thu\u1ebf ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em><\/span><\/p><\/blockquote>\n

a) T\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh theo m\u1eabu s\u1ed1 01\/CNKD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/em><\/span><\/p><\/blockquote>\n

b) Ph\u1ee5 l\u1ee5c B\u1ea3ng k\u00ea ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai) theo m\u1eabu s\u1ed1 01-2\/BK-H\u0110KD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai n\u1ebfu c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu theo x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p Ph\u1ee5 l\u1ee5c B\u1ea3ng k\u00ea m\u1eabu s\u1ed1 01-2\/BK-H\u0110KD ban h\u00e0nh k\u00e8m theo th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/p><\/blockquote>\n

2. N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/em><\/span><\/p><\/blockquote>\n

N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 45 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf l\u00e0 Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp n\u01a1i h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/em><\/span><\/p><\/blockquote>\n

\u2026<\/span><\/p><\/blockquote>\n

Nh\u01b0 v\u1eady, h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai g\u1ed3m nh\u1eefng gi\u1ea5y t\u1edd sau:<\/span><\/p>\n

\u2013 T\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/span><\/p>\n

\u2013 Ph\u1ee5 l\u1ee5c B\u1ea3ng k\u00ea ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/span><\/p>\n

Vi\u1ec7c n\u1eafm r\u00f5 th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 v\u00e0 quy \u0111\u1ecbnh v\u1ec1\u00a0t\u1edd khai thu\u1ebf h\u1ed9 kinh doanh<\/strong>\u00a0l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft gi\u00fap c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. T\u00f9y theo ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p c\u1ea7n chu\u1ea9n b\u1ecb c\u00e1c gi\u1ea5y t\u1edd ph\u00f9 h\u1ee3p. \u0110\u1ea3m b\u1ea3o k\u00ea khai ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 kh\u00f4ng ch\u1ec9 gi\u00fap tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd m\u00e0 c\u00f2n t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e2u d\u00e0i.<\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

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