{"id":1705,"date":"2026-01-06T14:35:48","date_gmt":"2026-01-06T14:35:48","guid":{"rendered":"https:\/\/tranthihoa.com\/?p=1705"},"modified":"2026-01-08T08:40:48","modified_gmt":"2026-01-08T08:40:48","slug":"chinh-thuc-bo-thue-mon-bai-tu-01-01-2026","status":"publish","type":"post","link":"https:\/\/tranthihoa.com\/index.php\/2026\/01\/06\/chinh-thuc-bo-thue-mon-bai-tu-01-01-2026\/","title":{"rendered":"CH\u00cdNH TH\u1ee8C B\u1ece THU\u1ebe M\u00d4N B\u00c0I T\u1eea 01\/01\/2026"},"content":{"rendered":"

1. Ch\u00ednh th\u1ee9c b\u1ecf thu\u1ebf m\u00f4n b\u00e0i t\u1eeb 01\/01\/2026<\/strong><\/span><\/h4>\n

T\u1ea1i \u0110i\u1ec1u 10\u00a0Ngh\u1ecb quy\u1ebft 198\/2025\/QH15\u00a0v\u1ec1 h\u1ed7 tr\u1ee3 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 quy \u0111\u1ecbnh ch\u1ea5m d\u1ee9t vi\u1ec7c thu, n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i (hay c\u00f2n g\u1ecdi l\u00e0 thu\u1ebf m\u00f4n b\u00e0i) t\u1eeb ng\u00e0y 01\/01\/2026.<\/p>\n

Ngh\u1ecb quy\u1ebft 198\/2025\/QH15\u00a0\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan.<\/p>\n

Tr\u01b0\u1edbc \u0111\u00f3, t\u1ea1i\u00a0Ngh\u1ecb quy\u1ebft 68-NQ\/TW\u00a0v\u1ec1 ph\u00e1t tri\u1ec3n n\u1ec1n kinh t\u1ebf t\u01b0 nh\u00e2n, B\u1ed9 Ch\u00ednh tr\u1ecb c\u00f3 \u0111\u01b0a ra m\u1ed9t trong nh\u1eefng gi\u1ea3i ph\u00e1p, y\u00eau c\u1ea7u ph\u00e1t tri\u1ec3n n\u1ec1n kinh t\u1ebf t\u01b0 nh\u00e2n, trong \u0111\u00f3 c\u00f3 y\u00eau c\u1ea7u:<\/p>\n

– C\u00f3 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u0111\u1eb7c bi\u1ec7t h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, b\u1ea3o \u0111\u1ea3m theo nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c cam k\u1ebft qu\u1ed1c t\u1ebf;\u00a0b\u00e3i b\u1ecf l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/strong>; mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba trong 3 n\u0103m \u0111\u1ea7u th\u00e0nh l\u1eadp; b\u1ed1 tr\u00ed \u0111\u1ee7 ngu\u1ed3n l\u1ef1c t\u1eeb ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng v\u00e0 ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng cho c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p, k\u1ebft h\u1ee3p huy \u0111\u1ed9ng ngu\u1ed3n l\u1ef1c t\u1eeb c\u00e1c qu\u1ef9 \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00e1c doanh nghi\u1ec7p, hi\u1ec7p h\u1ed9i doanh nghi\u1ec7p, ng\u00e0nh h\u00e0ng, vi\u1ec7n nghi\u00ean c\u1ee9u, tr\u01b0\u1eddng \u0111\u1ea1i h\u1ecdc… T\u0103ng c\u01b0\u1eddng vai tr\u00f2 c\u1ee7a kinh t\u1ebf t\u01b0 nh\u00e2n, doanh nh\u00e2n trong tham gia g\u00f3p \u00fd, ph\u1ea3n bi\u1ec7n ch\u00ednh s\u00e1ch, b\u1ea3o \u0111\u1ea3m th\u1ef1c ch\u1ea5t, hi\u1ec7u qu\u1ea3, minh b\u1ea1ch.<\/em><\/p>\n

Nh\u01b0 v\u1eady, theo quy \u0111\u1ecbnh n\u00eau tr\u00ean, s\u1ebd ch\u00ednh th\u1ee9c b\u00e3i b\u1ecf thu\u1ebf m\u00f4n b\u00e0i t\u1eeb 01\/01\/2026.<\/p>\n

2. C\u00e1c lo\u1ea1i thu\u1ebf h\u1ed9 kinh doanh ph\u1ea3i n\u1ed9p n\u0103m 2026<\/strong><\/span><\/h4>\n

Theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, c\u00f3 3 lo\u1ea1i thu\u1ebf, ph\u00ed m\u00e0 h\u1ed9 kinh doanh ph\u1ea3i n\u1ed9p bao g\u1ed3m:<\/p>\n

– L\u1ec7 ph\u00ed m\u00f4n b\u00e0i (hay c\u00f2n g\u1ecdi l\u00e0 thu\u1ebf m\u00f4n b\u00e0i);<\/p>\n

– Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT);<\/p>\n

– Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN).<\/p>\n

Tuy nhi\u00ean, nh\u01b0 \u0111\u00e3 n\u00eau t\u1ea1i m\u1ee5c 1, l\u1ec7 ph\u00ed m\u00f4n b\u00e0i s\u1ebd ch\u00ednh th\u1ee9c b\u1ecb b\u00e3i b\u1ecf t\u1eeb 01\/01\/2026, n\u00ean h\u1ed9 kinh doanh s\u1ebd ph\u1ea3i n\u1ed9p 2 lo\u1ea1i thu\u1ebf l\u00e0 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN t\u1eeb 2026.<\/p>\n

Ngo\u00e0i c\u00e1c lo\u1ea1i thu\u1ebf n\u00eau tr\u00ean, h\u1ed9 kinh doanh c\u00f2n c\u00f3 th\u1ec3 ph\u1ea3i n\u1ed9p thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf t\u00e0i nguy\u00ean\u2026 n\u1ebfu kinh doanh h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1c lu\u1eadt n\u00e0y.<\/p>\n

Theo kho\u1ea3n 25 \u0110i\u1ec1u 5 v\u00e0 \u0110i\u1ec1u 17\u00a0Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng 2024\u00a0th\u00ec t\u1eeb ng\u00e0y 1\/1\/2026, nh\u1eefng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 m\u1ee9c doanh thu h\u1eb1ng n\u0103m t\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT, thu\u1ebf TNCN.<\/p>\n

Theo \u0111\u00f3, t\u1ea1i\u00a0Quy\u1ebft \u0111\u1ecbnh 3389\/Q\u0110-BTC n\u0103m 2025\u00a0h\u01b0\u1edbng d\u1eabn t\u00ednh thu\u1ebf GTGT, thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh t\u1eeb 2026 nh\u01b0 sau:<\/p>\n

(1) C\u00e1ch t\u00ednh thu\u1ebf GTGT<\/em><\/strong><\/p>\n

* \u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00f3 doanh t\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi ho\u1eb7c b\u1eb1ng 3 t\u1ef7 \u0111\u1ed3ng\/ n\u0103m<\/em><\/p>\n

\u0110\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean % doanh thu:<\/p>\n

Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu x T\u1ef7 l\u1ec7 %<\/strong><\/p>\n

T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

– Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a: 1%;<\/p>\n

– D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 5%;<\/p>\n

– 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: 3%;<\/p>\n

– Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: 2%;<\/p>\n

Doanh thu \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ghi tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ee5 thu v\u00e0 ph\u00ed thu th\u00eam m\u00e0 c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/p>\n

(\u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 12\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024)<\/p>\n

* \u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00f3 doanh tr\u00ean 03 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/em><\/p>\n

– \u00c1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT:<\/p>\n

Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Thu\u1ebf GTGT \u0111\u1ea7u ra – Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong><\/p>\n

(2) C\u00e1ch t\u00ednh thu\u1ebf TNCN<\/em><\/strong><\/p>\n

* \u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00f3 doanh t\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi ho\u1eb7c b\u1eb1ng 3 t\u1ef7 \u0111\u1ed3ng\/ n\u0103m<\/em><\/p>\n

T\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu theo t\u1eebng ng\u00e0nh ngh\u1ec1<\/p>\n

S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Doanh thu x T\u1ef7 l\u1ec7 %<\/strong><\/p>\n

Doanh thu l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n hoa h\u1ed3ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n \u1ea5n \u0111\u1ecbnh doanh thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

M\u1ee9c thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:
\n– Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng ho\u00e1: 0,5%;
\n– D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 2% .
\n– Ri\u00eang ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p: 5%;
\n– S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng ho\u00e1, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 1,5%;
\n– Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: 1%.<\/p>\n

(\u0110i\u1ec1u 10\u00a0Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007\u00a0(s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 2014))<\/p>\n

* \u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00f3 doanh tr\u00ean 03 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/em><\/p>\n

– Thu\u1ebf TNCN t\u00ednh 17% tr\u00ean t\u1ed5ng l\u1ee3i nhu\u1eadn, trong \u0111\u00f3:<\/p>\n

L\u1ee3i nhu\u1eadn = Doanh thu – Chi ph\u00ed h\u1ee3p l\u00fd<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

1. Ch\u00ednh th\u1ee9c b\u1ecf thu\u1ebf m\u00f4n b\u00e0i t\u1eeb 01\/01\/2026 T\u1ea1i \u0110i\u1ec1u 10\u00a0Ngh\u1ecb quy\u1ebft 198\/2025\/QH15\u00a0v\u1ec1 h\u1ed7 tr\u1ee3 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 quy \u0111\u1ecbnh ch\u1ea5m d\u1ee9t vi\u1ec7c thu, n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i (hay c\u00f2n g\u1ecdi l\u00e0 thu\u1ebf m\u00f4n b\u00e0i) t\u1eeb ng\u00e0y 01\/01\/2026. Ngh\u1ecb quy\u1ebft 198\/2025\/QH15\u00a0\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n […]<\/p>\n","protected":false},"author":1,"featured_media":1328,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[150,142],"tags":[],"class_list":["post-1705","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ho-kinh-doanh","category-ke-toan-thue"],"_links":{"self":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1705","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/comments?post=1705"}],"version-history":[{"count":3,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1705\/revisions"}],"predecessor-version":[{"id":1711,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1705\/revisions\/1711"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media\/1328"}],"wp:attachment":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media?parent=1705"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/categories?post=1705"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/tags?post=1705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}