{"id":1830,"date":"2026-01-09T09:26:45","date_gmt":"2026-01-09T09:26:45","guid":{"rendered":"https:\/\/tranthihoa.com\/?p=1830"},"modified":"2026-01-09T09:31:41","modified_gmt":"2026-01-09T09:31:41","slug":"ca-nhan-cho-thue-tai-san-thi-dang-ky-thue-va-thuc-hien-ke-khai-nhu-the-nao","status":"publish","type":"post","link":"https:\/\/tranthihoa.com\/index.php\/2026\/01\/09\/ca-nhan-cho-thue-tai-san-thi-dang-ky-thue-va-thuc-hien-ke-khai-nhu-the-nao\/","title":{"rendered":"C\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n th\u00ec \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"

C\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n th\u00ec \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/h2>\n

C\u0103n c\u1ee9 t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 30\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019\u00a0quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0 sau:<\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf<\/em><\/strong><\/p>\n

    \n
  1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf bao g\u1ed3m:<\/em><\/li>\n
  2. a) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u1ea3 nh\u00e2n th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng c\u00f9ng v\u1edbi \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3, \u0111\u0103ng k\u00fd kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan;<\/em><\/li>\n
  3. b) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/em><\/li>\n<\/ol>\n

    …<\/em><\/p>\n

    Theo \u0111i\u1ec3m i kho\u1ea3n 2 \u0110i\u1ec1u 4\u00a0Th\u00f4ng t\u01b0 86\/2024\/TT-BTC\u00a0h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0 sau:<\/p>\n

    \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf<\/em><\/strong><\/p>\n

    …<\/em><\/p>\n

      \n
    1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf, bao g\u1ed3m:<\/em><\/li>\n<\/ol>\n

      …<\/em><\/p>\n

        \n
      1. i) H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0ng kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh qua c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 h\u1ed9 kinh doanh;<\/em><\/li>\n<\/ol>\n

        …<\/em><\/p>\n

        Theo \u0111\u00f3, \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

        – Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh th\u00ec th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng c\u00f9ng v\u1edbi \u0111\u0103ng k\u00fd kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 30\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019.<\/p>\n

        – Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh th\u00ec th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 30\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019\u00a0v\u00e0 \u0111i\u1ec3m i kho\u1ea3n 2 \u0110i\u1ec1u 4\u00a0Th\u00f4ng t\u01b0 86\/2024\/TT-BTC.<\/p>\n

        \u0110\u1ed3ng th\u1eddi, t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 7\u00a0Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP\u00a0quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0 sau:<\/p>\n

        H\u1ed3 s\u01a1 khai thu\u1ebf<\/em><\/strong><\/p>\n

          \n
        1. H\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0 t\u1edd khai thu\u1ebf v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u li\u00ean quan l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eedho\u1eb7c gi\u1ea5y. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i khai t\u1edd khai thu\u1ebf, b\u1ea3ng k\u00ea, ph\u1ee5 l\u1ee5c (n\u1ebfu c\u00f3) theo \u0111\u00fang m\u00e2u quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung trong t\u1edd khai thu\u1ebf, b\u1ea3ng k\u00ea, ph\u1ee5 l\u1ee5c; n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u quy \u0111\u1ecbnh trong h\u1ed3 s\u01a1 khai thu\u1ebf v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf. \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i gi\u1ea5y t\u1edd trong h\u1ed3 s\u01a1 khai thu\u1ebf m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh kh\u00f4ng ban h\u00e0nh m\u1eabu nh\u01b0ng ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan c\u00f3 quy \u0111\u1ecbnh m\u1eabu th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/em><\/li>\n<\/ol>\n

          …<\/em><\/p>\n

          Ngo\u00e0i ra, t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 4\u00a0Th\u00f4ng t\u01b0 40\/2021\/TT-BTC\u00a0quy \u0111\u1ecbnh nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf nh\u01b0 sau:<\/p>\n

          Nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf<\/em><\/strong><\/p>\n

          …<\/em><\/p>\n

            \n
          1. H\u1ed9 kinh doanh, c\u1ea3 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 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng 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 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111\u00fang h\u1ea1n; ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a h\u1ed3 s\u01a1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/em><\/li>\n<\/ol>\n

            …<\/em><\/p>\n

            C\u0103n c\u1ee9 theo C\u00f4ng v\u0103n 25\/DTL-NVDTPC<\/a> n\u0103m 2025 c\u00f3 h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/p>\n

            Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi NSNN v\u00e0 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung trong h\u1ed3 s\u01a1 khai thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m 2025, c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n c\u00f3 doanh thu tr\u1ecdn n\u0103m t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN.<\/p>\n

            H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp h\u1ed9 kinh doanh t\u1eeb ng\u00e0y 03\/07\/2025 g\u1ed3m nh\u1eefng g\u00ec?<\/strong><\/h2>\n

            T\u1ea1i Ph\u1ea7n II th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh m\u1edbi ban h\u00e0nh, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung trong l\u0129nh v\u1ef1c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ed9 kinh doanh thu\u1ed9c ph\u1ea1m vi ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh k\u00e8m theo\u00a0Quy\u1ebft \u0111\u1ecbnh 2353\/Q\u0110-BTC n\u0103m 2025\u00a0quy \u0111\u1ecbnh th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 bao g\u1ed3m:<\/p>\n

            – Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh;<\/p>\n

            – B\u1ea3n sao v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n c\u1ee7a th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh cho m\u1ed9t th\u00e0nh vi\u00ean l\u00e0m ch\u1ee7 h\u1ed9 kinh doanh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh do c\u00e1c th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp. V\u0103n b\u1ea3n \u1ee7y quy\u1ec1n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

            – Tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u00ec h\u1ed3 s\u01a1 ph\u1ea3i k\u00e8m theo m\u1ed9t trong nh\u1eefng gi\u1ea5y t\u1edd sau:<\/p>\n

            (1)<\/strong>\u00a0Tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n cho c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, k\u00e8m theo h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n cho c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c li\u00ean quan \u0111\u1ebfn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh. V\u0103n b\u1ea3n \u1ee7y quy\u1ec1n n\u00e0y kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f4ng ch\u1ee9ng, ch\u1ee9ng th\u1ef1c.<\/p>\n

            (2)<\/strong>\u00a0Tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, k\u00e8m theo h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh ph\u1ea3i c\u00f3 b\u1ea3n sao h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi t\u1ed5 ch\u1ee9c l\u00e0m d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c li\u00ean quan \u0111\u1ebfn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, gi\u1ea5y gi\u1edbi thi\u1ec7u c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3 cho c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c li\u00ean quan \u0111\u1ebfn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh.<\/p>\n

            (3)<\/strong>\u00a0Tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n cho \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh c\u00f4ng \u00edch th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh th\u00ec khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, nh\u00e2n vi\u00ean b\u01b0u ch\u00ednh ph\u1ea3i n\u1ed9p b\u1ea3n sao phi\u1ebfu g\u1eedi h\u1ed3 s\u01a1 theo m\u1eabu do doanh nghi\u1ec7p cung \u1ee9ng d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh c\u00f4ng \u00edch ph\u00e1t h\u00e0nh c\u00f3 ch\u1eef k\u00fd x\u00e1c nh\u1eadn c\u1ee7a nh\u00e2n vi\u00ean b\u01b0u ch\u00ednh v\u00e0 ch\u1ee7 h\u1ed9 kinh doanh.<\/p>\n

            (4)<\/strong>\u00a0Tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n cho \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh kh\u00f4ng ph\u1ea3i l\u00e0 b\u01b0u ch\u00ednh c\u00f4ng \u00edch th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh th\u00ec vi\u1ec7c \u1ee7y quy\u1ec1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c\u00a0(2)<\/strong>.<\/p>\n

            (5)<\/strong>\u00a0Ng\u01b0\u1eddi \u1ee7y quy\u1ec1n v\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh h\u1ee3p ph\u00e1p, trung th\u1ef1c v\u00e0 ch\u00ednh x\u00e1c c\u1ee7a vi\u1ec7c \u1ee7y quy\u1ec1n. Ng\u01b0\u1eddi u\u1ef7 quy\u1ec1n v\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n ph\u1ea3i th\u1ef1c hi\u1ec7n x\u00e1c th\u1ef1c \u0111i\u1ec7n t\u1eed \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh. Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c x\u00e1c th\u1ef1c \u0111i\u1ec7n t\u1eed b\u1ecb gi\u00e1n \u0111o\u1ea1n th\u00ec ng\u01b0\u1eddi \u1ee7y quy\u1ec1n th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c th\u1ef1c \u0111i\u1ec7n t\u1eed sau khi \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u1ee7y quy\u1ec1n kh\u00f4ng x\u00e1c nh\u1eadn ho\u1eb7c x\u00e1c nh\u1eadn kh\u00f4ng \u1ee7y quy\u1ec1n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh th\u00ec C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p x\u00e3 y\u00eau c\u1ea7u h\u1ed9 kinh doanh b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 22\u00a0Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP.<\/p>\n

            Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n x\u00e1c th\u1ef1c \u0111i\u1ec7n t\u1eed th\u00ec h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh ph\u1ea3i k\u00e8m theo b\u1ea3n sao th\u1ebb C\u0103n c\u01b0\u1edbc ho\u1eb7c th\u1ebb C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n c\u00f2n hi\u1ec7u l\u1ef1c c\u1ee7a ng\u01b0\u1eddi u\u1ef7 quy\u1ec1n.<\/p>\n

            L\u01b0u \u00fd:\u00a0<\/em><\/strong>S\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1: 01 b\u1ed9<\/em><\/p>\n

            H\u1ed9 kinh doanh c\u00f3 doanh thu bao nhi\u00eau m\u1edbi ph\u1ea3i \u0111\u00f3ng thu\u1ebf GTGT?<\/strong><\/h2>\n

            C\u0103n c\u1ee9 theo kho\u1ea3n 25 \u0110i\u1ec1u 5\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024\u00a0quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

            \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/em><\/strong><\/p>\n

            …<\/em><\/p>\n

              \n
            1. H\u00e0ng h\u00f3a chuy\u1ec3n kh\u1ea9u, qu\u00e1 c\u1ea3nh qua l\u00e3nh th\u1ed5 Vi\u1ec7t Nam; h\u00e0ng t\u1ea1m nh\u1eadp kh\u1ea9u, t\u00e1i xu\u1ea5t kh\u1ea9u; h\u00e0ng t\u1ea1m xu\u1ea5t kh\u1ea9u, t\u00e1i nh\u1eadp kh\u1ea9u; nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng s\u1ea3n xu\u1ea5t, gia c\u00f4ng xu\u1ea5t kh\u1ea9u k\u00fd k\u1ebft v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c mua b\u00e1n gi\u1eefa n\u01b0\u1edbc ngo\u00e0i v\u1edbi c\u00e1c khu phi thu\u1ebf quan v\u00e0 gi\u1eefa c\u00e1c khu phi thu\u1ebf quan v\u1edbi nhau.<\/em><\/li>\n<\/ol>\n

              H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i c\u1ee7a c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n th\u1eb3ng v\u00e0o khu phi thu\u1ebf quan \u0111\u1ec3 cho doanh nghi\u1ec7p trong khu phi thu\u1ebf quan thu\u00ea t\u00e0i ch\u00ednh.<\/em><\/p>\n

                \n
              1. Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt S\u1edf h\u1eefu tr\u00ed tu\u1ec7; s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m v\u00e0 d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/li>\n
              2. V\u00e0ng d\u1ea1ng th\u1ecfi, mi\u1ebfng ch\u01b0a \u0111\u01b0\u1ee3c ch\u1ebf t\u00e1c th\u00e0nh s\u1ea3n ph\u1ea9m m\u1ef9 ngh\u1ec7, \u0111\u1ed3 trang s\u1ee9c hay s\u1ea3n ph\u1ea9m kh\u00e1c \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u.<\/em><\/li>\n
              3. S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c v\u00e0 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c \u0111\u00e3 ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c theo Danh m\u1ee5c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1ecbnh h\u01b0\u1edbng c\u1ee7a nh\u00e0 n\u01b0\u1edbc v\u1ec1 kh\u00f4ng khuy\u1ebfn kh\u00edch xu\u1ea5t kh\u1ea9u, h\u1ea1n ch\u1ebf xu\u1ea5t kh\u1ea9u c\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n th\u00f4.<\/em><\/li>\n
              4. S\u1ea3n ph\u1ea9m nh\u00e2n t\u1ea1o d\u00f9ng \u0111\u1ec3 thay th\u1ebf cho b\u1ed9 ph\u1eadn c\u01a1 th\u1ec3 c\u1ee7a ng\u01b0\u1eddi b\u1ec7nh, bao g\u1ed3m c\u1ea3 s\u1ea3n ph\u1ea9m l\u00e0 b\u1ed9 ph\u1eadn c\u1ea5y gh\u00e9p l\u00e2u d\u00e0i trong c\u01a1 th\u1ec3 ng\u01b0\u1eddi; n\u1ea1ng, xe l\u0103n v\u00e0 d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng kh\u00e1c cho ng\u01b0\u1eddi khuy\u1ebft t\u1eadt.<\/em><\/li>\n
              5. 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 tr\u1edf xu\u1ed1ng; t\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh, kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng b\u00e1n ra; h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia do c\u01a1 quan d\u1ef1 tr\u1eef qu\u1ed1c gia b\u00e1n ra; c\u00e1c kho\u1ea3n thu ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/em><\/li>\n<\/ol>\n

                …<\/em><\/p>\n

                \u0110\u1ed3ng th\u1eddi, t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 18\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024\u00a0quy \u0111\u1ecbnh:<\/p>\n

                Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/em><\/strong><\/p>\n

                …<\/em><\/p>\n

                  \n
                1. Quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c doanh thu c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf t\u1ea1i kho\u1ea3n 25 \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 \u0110i\u1ec1u 17 c\u1ee7a Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2026.<\/em><\/li>\n<\/ol>\n

                  …<\/em><\/p>\n

                  Nh\u01b0 v\u1eady, \u0111\u1ebfn n\u0103m 2026, h\u1ed9 gia \u0111\u00ecnh c\u00f3 doanh thu h\u00e0ng n\u0103m tr\u00ean 200 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m m\u1edbi ph\u1ea3i \u0111\u00f3ng thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 m\u00ecnh kinh doanh.<\/p>\n","protected":false},"excerpt":{"rendered":"

                  C\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n th\u00ec \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai nh\u01b0 th\u1ebf n\u00e0o? C\u0103n c\u1ee9 t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 30\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019\u00a0quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0 sau: \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd […]<\/p>\n","protected":false},"author":1,"featured_media":1831,"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],"tags":[],"class_list":["post-1830","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ho-kinh-doanh"],"_links":{"self":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1830","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=1830"}],"version-history":[{"count":3,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1830\/revisions"}],"predecessor-version":[{"id":1834,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1830\/revisions\/1834"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media\/1831"}],"wp:attachment":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media?parent=1830"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/categories?post=1830"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/tags?post=1830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}