{"id":14600,"date":"2026-04-26T12:46:09","date_gmt":"2026-04-26T05:46:09","guid":{"rendered":"https:\/\/arito.vn\/?p=14600"},"modified":"2026-05-18T18:15:58","modified_gmt":"2026-05-18T11:15:58","slug":"thue-mon-bai-la-gi-cach-tinh-va-nop-thue-mon-bai","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/thue-mon-bai-la-gi-cach-tinh-va-nop-thue-mon-bai\/","title":{"rendered":"Thu\u1ebf m\u00f4n b\u00e0i: M\u1ee9c n\u1ed9p, h\u1ea1n n\u1ed9p, \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n (C\u1eadp nh\u1eadt ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t)"},"content":{"rendered":"<p class=\"p1\">Thu\u1ebf m\u00f4n b\u00e0i, t\u00ean ph\u00e1p l\u00fd ch\u00ednh th\u1ee9c t\u1eeb 2017 l\u00e0 <b>l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/b>, l\u00e0 kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch h\u00e0ng n\u0103m b\u1eaft bu\u1ed9c v\u1edbi t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n kinh doanh t\u1ea1i Vi\u1ec7t Nam. N\u0103m 2026, c\u00e1c quy \u0111\u1ecbnh g\u1ed1c v\u1ec1 thu\u1ebf m\u00f4n b\u00e0i v\u1eabn \u00e1p d\u1ee5ng theo Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP. Tuy nhi\u00ean v\u1edbi h\u1ed9 kinh doanh, hai v\u0103n b\u1ea3n m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c g\u1ea7n \u0111\u00e2y (Th\u00f4ng t\u01b0 152\/2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 68\/2026) thay \u0111\u1ed5i c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu, gi\u00e1n ti\u1ebfp \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u1eadc m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p.<\/p>\n<p class=\"p1\">B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 quy \u0111\u1ecbnh thu\u1ebf m\u00f4n b\u00e0i 2026 cho doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh: \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p, c\u00e1c b\u1eadc m\u1ee9c n\u1ed9p, h\u1ea1n n\u1ed9p 30\/01, m\u1eabu t\u1edd khai 01\/LPMB, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n, h\u01b0\u1edbng d\u1eabn n\u1ed9p qua eTax v\u00e0 m\u1ee9c ph\u1ea1t n\u1ebfu n\u1ed9p ch\u1eadm. Tham kh\u1ea3o th\u00eam <a href=\"https:\/\/arito.vn\/en\/bo-tai-lieu-phap-ly-thong-tu-thue\/\"><span class=\"s1\">B\u1ed9 T\u00e0i li\u1ec7u Ph\u00e1p l\u00fd &amp; Th\u00f4ng t\u01b0 Thu\u1ebf m\u1edbi nh\u1ea5t 2026<\/span><\/a> \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt c\u00e1c v\u0103n b\u1ea3n li\u00ean quan.<\/p>\n<h2 class=\"p4\"><b>1. Thu\u1ebf m\u00f4n b\u00e0i l\u00e0 g\u00ec? Ph\u00e2n bi\u1ec7t v\u1edbi l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/b><\/h2>\n<p class=\"p1\">Thu\u1ebf m\u00f4n b\u00e0i v\u00e0 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 c\u00f9ng m\u1ed9t kho\u1ea3n n\u1ed9p, ch\u1ec9 kh\u00e1c t\u00ean g\u1ecdi qua c\u00e1c th\u1eddi k\u1ef3:<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">T\u1eeb 1983 \u0111\u1ebfn 2016: g\u1ecdi l\u00e0 &#8216;thu\u1ebf m\u00f4n b\u00e0i&#8217;, quy \u0111\u1ecbnh theo Ph\u00e1p l\u1ec7nh Thu\u1ebf C\u00f4ng th\u01b0\u01a1ng nghi\u1ec7p 1983 v\u00e0 c\u00e1c v\u0103n b\u1ea3n sau \u0111\u00f3.<\/li>\n<li class=\"li1\">T\u1eeb 01\/01\/2017 \u0111\u1ebfn nay: \u0111\u1ed5i t\u00ean th\u00e0nh &#8216;l\u1ec7 ph\u00ed m\u00f4n b\u00e0i&#8217; theo Lu\u1eadt Ph\u00ed v\u00e0 L\u1ec7 ph\u00ed 97\/2015\/QH13 c\u00f9ng Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP.<\/li>\n<li class=\"li1\">T\u00ean &#8216;thu\u1ebf m\u00f4n b\u00e0i&#8217; hi\u1ec7n v\u1eabn \u0111\u01b0\u1ee3c d\u00f9ng ph\u1ed5 bi\u1ebfn trong giao ti\u1ebfp, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n kh\u00f4ng ch\u00ednh th\u1ee9c.<\/li>\n<\/ul>\n<p class=\"p1\">V\u1ec1 b\u1ea3n ch\u1ea5t, \u0111\u00e2y l\u00e0 kho\u1ea3n thu h\u00e0ng n\u0103m d\u1ef1a tr\u00ean quy m\u00f4 v\u1ed1n (v\u1edbi t\u1ed5 ch\u1ee9c) ho\u1eb7c doanh thu (v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh), \u0111\u00f3ng vai tr\u00f2 \u0111\u0103ng k\u00fd kinh doanh v\u00e0 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, kh\u00f4ng ph\u1ea3i thu\u1ebf tr\u00ean doanh thu hay l\u1ee3i nhu\u1eadn nh\u01b0 thu\u1ebf GTGT, TNDN, TNCN.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-14601\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/Screenshot-2024-10-26-at-12.43.23.png\" alt=\"thu\u1ebf m\u00f4n b\u00e0i\" width=\"1574\" height=\"888\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/Screenshot-2024-10-26-at-12.43.23.png 1574w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/Screenshot-2024-10-26-at-12.43.23-18x10.png 18w\" sizes=\"(max-width: 1574px) 100vw, 1574px\" \/><\/p>\n<h2 class=\"p4\"><b>2. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i 2026<\/b><\/h2>\n<p class=\"p1\">Theo \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP s\u1eeda \u0111\u1ed5i, 6 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng sau ph\u1ea3i n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i:<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">Doanh nghi\u1ec7p th\u00e0nh l\u1eadp theo Lu\u1eadt Doanh nghi\u1ec7p.<\/li>\n<li class=\"li1\">T\u1ed5 ch\u1ee9c th\u00e0nh l\u1eadp theo Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3.<\/li>\n<li class=\"li1\">\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/li>\n<li class=\"li1\">T\u1ed5 ch\u1ee9c kinh t\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i, x\u00e3 h\u1ed9i, x\u00e3 h\u1ed9i ngh\u1ec1 nghi\u1ec7p, \u0111\u01a1n v\u1ecb v\u0169 trang nh\u00e2n d\u00e2n.<\/li>\n<li class=\"li1\">Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c n\u00eau tr\u00ean.<\/li>\n<li class=\"li1\">C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/li>\n<\/ul>\n<h2 class=\"p4\"><b>3. M\u1ee9c thu\u1ebf m\u00f4n b\u00e0i 2026 cho t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p<\/b><\/h2>\n<p class=\"p1\">M\u1ee9c thu\u1ebf m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c chia theo v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 ghi tr\u00ean gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p1\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\"><b>M\u1ee9c n\u1ed9p\/n\u0103m<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\"><b>B\u1eadc<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\"><b>T\u1ed5 ch\u1ee9c c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">3.000.000 \u0111<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">B\u1eadc 1<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\"><b>T\u1ed5 ch\u1ee9c c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb 10 t\u1ef7 tr\u1edf xu\u1ed1ng<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">2.000.000 \u0111<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">B\u1eadc 2<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\"><b>Chi nh\u00e1nh, VP\u0110D, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">1.000.000 \u0111<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">B\u1eadc 3<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p1\">L\u01b0u \u00fd quan tr\u1ecdng cho doanh nghi\u1ec7p:<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">Khi v\u1ed1n \u0111i\u1ec1u l\u1ec7 thay \u0111\u1ed5i trong n\u0103m d\u1eabn \u0111\u1ebfn \u0111\u1ed5i b\u1eadc n\u1ed9p, \u00e1p d\u1ee5ng m\u1ee9c m\u1edbi t\u1eeb n\u0103m sau (kh\u00f4ng truy thu ho\u1eb7c ho\u00e0n l\u1ea1i trong n\u0103m hi\u1ec7n h\u00e0nh).<\/li>\n<li class=\"li1\">Doanh nghi\u1ec7p th\u00e0nh l\u1eadp trong 6 th\u00e1ng \u0111\u1ea7u n\u0103m (t\u1eeb 01\/01 \u0111\u1ebfn 30\/06): n\u1ed9p \u0111\u1ee7 m\u1ee9c c\u1ea3 n\u0103m.<\/li>\n<li class=\"li1\">Doanh nghi\u1ec7p th\u00e0nh l\u1eadp trong 6 th\u00e1ng cu\u1ed1i n\u0103m (t\u1eeb 01\/07 \u0111\u1ebfn 31\/12): n\u1ed9p 50% m\u1ee9c c\u1ea3 n\u0103m.<\/li>\n<li class=\"li1\">Doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh c\u00f3 th\u00f4ng b\u00e1o tr\u01b0\u1edbc ng\u00e0y 30\/01: \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf m\u00f4n b\u00e0i c\u1ee7a n\u0103m t\u1ea1m ng\u1eebng.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-14602\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/Screenshot-2024-10-26-at-12.45.34.png\" alt=\"M\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \" width=\"1574\" height=\"884\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/Screenshot-2024-10-26-at-12.45.34.png 1574w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/Screenshot-2024-10-26-at-12.45.34-18x10.png 18w\" sizes=\"(max-width: 1574px) 100vw, 1574px\" \/><\/p>\n<h2 class=\"p4\"><b>4. M\u1ee9c thu\u1ebf m\u00f4n b\u00e0i 2026 cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/b><\/h2>\n<p class=\"p1\">M\u1ee9c thu\u1ebf m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kinh doanh chia theo doanh thu c\u1ee7a n\u0103m li\u1ec1n tr\u01b0\u1edbc. N\u0103m 2026 \u00e1p d\u1ee5ng doanh thu c\u1ee7a n\u0103m 2025 l\u00e0m c\u0103n c\u1ee9.<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p1\"><b>Doanh thu n\u0103m<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\"><b>M\u1ee9c n\u1ed9p\/n\u0103m<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\"><b>Ghi ch\u00fa<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p5\"><b>Tr\u00ean 500 tri\u1ec7u<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p5\">1.000.000 \u0111<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p5\">B\u1eadc 1<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p5\"><b>T\u1eeb 300 \u0111\u1ebfn 500 tri\u1ec7u<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p5\">500.000 \u0111<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p5\">B\u1eadc 2<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p5\"><b>T\u1eeb 100 \u0111\u1ebfn 300 tri\u1ec7u<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p5\">300.000 \u0111<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p5\">B\u1eadc 3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p5\"><b>D\u01b0\u1edbi 100 tri\u1ec7u<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p5\">0 \u0111<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p5\">Mi\u1ec5n theo N\u0110 22\/2020<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p1\">C\u1eadp nh\u1eadt 2026 cho h\u1ed9 kinh doanh: t\u1eeb n\u0103m 2026 h\u1ed9 kinh doanh tr\u00ean 1 t\u1ef7 doanh thu chuy\u1ec3n sang k\u00ea khai theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 68\/2026 thay v\u00ec kho\u00e1n. Doanh thu k\u00ea khai l\u00e0m c\u0103n c\u1ee9 t\u00ednh m\u00f4n b\u00e0i n\u0103m sau s\u1ebd minh b\u1ea1ch h\u01a1n, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu k\u1ef9 tr\u00e1nh nh\u1ea3y b\u1eadc b\u1ea5t ng\u1edd. Tham kh\u1ea3o c\u00e1c v\u0103n b\u1ea3n c\u1eadp nh\u1eadt: <a href=\"https:\/\/arito.vn\/en\/bo-tai-lieu-phap-ly-thong-tu-thue\/\"><span class=\"s1\">B\u1ed9 T\u00e0i li\u1ec7u Ph\u00e1p l\u00fd &amp; Th\u00f4ng t\u01b0 Thu\u1ebf 2026<\/span><\/a>.<\/p>\n<h2 class=\"p4\"><b>5. H\u1ea1n n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i 2026 (r\u1ea5t quan tr\u1ecdng, nhi\u1ec1u DN b\u1ecf s\u00f3t)<\/b><\/h2>\n<p class=\"p1\">Theo \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, h\u1ea1n n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i 2026 \u0111\u01b0\u1ee3c chia theo 3 tr\u01b0\u1eddng h\u1ee3p:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p1\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\"><b>H\u1ea1n n\u1ed9p t\u1edd khai<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\"><b>H\u1ea1n n\u1ed9p ti\u1ec1n<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p5\"><b>Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111ang ho\u1ea1t \u0111\u1ed9ng<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p5\">Kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai h\u00e0ng n\u0103m (ch\u1ec9 n\u1ed9p l\u1ea7n \u0111\u1ea7u khi th\u00e0nh l\u1eadp)<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p5\">Tr\u01b0\u1edbc ng\u00e0y 30\/01\/2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p5\"><b>Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c th\u00e0nh l\u1eadp m\u1edbi trong n\u0103m 2026<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p5\">Ch\u1eadm nh\u1ea5t ng\u00e0y 30 c\u1ee7a th\u00e1ng k\u1ebf ti\u1ebfp th\u00e1ng th\u00e0nh l\u1eadp<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p5\">C\u00f9ng h\u1ea1n v\u1edbi t\u1edd khai<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p5\"><b>H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 ho\u1ea1t \u0111\u1ed9ng<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p5\">Kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai h\u00e0ng n\u0103m<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p5\">Tr\u01b0\u1edbc ng\u00e0y 30\/01\/2026<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p1\">Tip: k\u1ebf to\u00e1n n\u00ean g\u1eafn nh\u1eafc nh\u1edf tr\u00ean ph\u1ea7n m\u1ec1m ho\u1eb7c l\u1ecbch c\u00e1 nh\u00e2n t\u1eeb ng\u00e0y 20\/01 \u0111\u1ec3 x\u1eed l\u00fd c\u1ea3 n\u1ed9p t\u1edd khai v\u00e0 n\u1ed9p ti\u1ec1n, tr\u00e1nh ph\u1ea1t ch\u1eadm n\u1ed9p \u1edf M\u1ee5c 9.<\/p>\n<h2 class=\"p4\"><b>6. H\u1ed3 s\u01a1 v\u00e0 m\u1eabu t\u1edd khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i (M\u1eabu 01\/LPMB)<\/b><\/h2>\n<p class=\"p1\">H\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m 2026 g\u1ed3m:<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">T\u1edd khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i M\u1eabu 01\/LPMB ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/li>\n<li class=\"li1\">Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 (b\u1ea3n sao, ch\u1ec9 c\u1ea7n khi n\u1ed9p l\u1ea7n \u0111\u1ea7u).<\/li>\n<li class=\"li1\">\u0110\u1ed1i v\u1edbi chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh kh\u00e1c t\u1ec9nh v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh: n\u1ed9p t\u1edd khai ri\u00eang t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i \u0111\u1eb7t chi nh\u00e1nh.<\/li>\n<\/ul>\n<p class=\"p1\">C\u00e1ch l\u1eadp M\u1eabu 01\/LPMB nhanh:<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">Ph\u1ea7n \u0111\u1ea7u: th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (MST, t\u00ean, \u0111\u1ecba ch\u1ec9).<\/li>\n<li class=\"li1\">Ph\u1ea7n b\u1eadc n\u1ed9p: ch\u1ecdn b\u1eadc theo b\u1ea3ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c doanh thu.<\/li>\n<li class=\"li1\">Ph\u1ea7n s\u1ed1 ti\u1ec1n: \u0111i\u1ec1n s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng b\u1eadc \u0111\u00e3 ch\u1ecdn.<\/li>\n<li class=\"li1\">Ph\u1ea7n ph\u1ee5 l\u1ee5c: li\u1ec7t k\u00ea c\u00e1c chi nh\u00e1nh, \u0111\u1ecba \u0111i\u1ec3m kinh doanh (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n<h2 class=\"p4\"><b>7. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf m\u00f4n b\u00e0i 2026<\/b><\/h2>\n<p class=\"p1\">Theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP v\u00e0 b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf m\u00f4n b\u00e0i:<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">C\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.<\/li>\n<li class=\"li1\">C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh kinh doanh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh.<\/li>\n<li class=\"li1\">C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh s\u1ea3n xu\u1ea5t mu\u1ed1i.<\/li>\n<li class=\"li1\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft th\u1ee7y h\u1ea3i s\u1ea3n v\u00e0 d\u1ecbch v\u1ee5 h\u1eadu c\u1ea7n ngh\u1ec1 c\u00e1.<\/li>\n<li class=\"li1\">\u0110i\u1ec3m b\u01b0u \u0111i\u1ec7n v\u0103n h\u00f3a x\u00e3, c\u01a1 quan b\u00e1o ch\u00ed (b\u00e1o in, b\u00e1o \u0111i\u1ec7n t\u1eed, b\u00e1o n\u00f3i, b\u00e1o h\u00ecnh).<\/li>\n<li class=\"li1\">H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p theo Ngh\u1ecb \u0111\u1ecbnh 193\/2013\/N\u0110-CP.<\/li>\n<li class=\"li1\">Qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/li>\n<li class=\"li1\">Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba chuy\u1ec3n t\u1eeb h\u1ed9 kinh doanh: mi\u1ec5n 3 n\u0103m \u0111\u1ea7u k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u.<\/li>\n<li class=\"li1\">C\u01a1 s\u1edf gi\u00e1o d\u1ee5c m\u1ea7m non, ph\u1ed5 th\u00f4ng c\u00f4ng l\u1eadp.<\/li>\n<li class=\"li1\">N\u0103m \u0111\u1ea7u th\u00e0nh l\u1eadp (t\u1eeb ng\u00e0y 01\/01 \u0111\u1ebfn 31\/12 n\u0103m th\u00e0nh l\u1eadp): mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n th\u00e0nh l\u1eadp m\u1edbi.<\/li>\n<\/ul>\n<p class=\"p1\">L\u01b0u \u00fd cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba chuy\u1ec3n t\u1eeb h\u1ed9 kinh doanh:<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">Th\u1eddi gian mi\u1ec5n 3 n\u0103m t\u00ednh t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u.<\/li>\n<li class=\"li1\">Sau khi h\u1ebft mi\u1ec5n, n\u1ebfu n\u0103m k\u1ebft th\u00fac mi\u1ec5n r\u01a1i v\u00e0o 6 th\u00e1ng \u0111\u1ea7u n\u0103m th\u00ec n\u1ed9p \u0111\u1ee7 c\u1ea3 n\u0103m.<\/li>\n<li class=\"li1\">N\u1ebfu n\u0103m k\u1ebft th\u00fac mi\u1ec5n r\u01a1i v\u00e0o 6 th\u00e1ng cu\u1ed1i n\u0103m th\u00ec n\u1ed9p 50% m\u1ee9c c\u1ea3 n\u0103m.<\/li>\n<\/ul>\n<h2 class=\"p4\"><b>8. H\u01b0\u1edbng d\u1eabn n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i 2026 online qua eTax<\/b><\/h2>\n<p class=\"p1\">N\u0103m 2026, \u0111a s\u1ed1 doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i qua C\u1ed5ng d\u1ecbch v\u1ee5 thu\u1ebf (thuedientu.gdt.gov.vn) ho\u1eb7c app eTax Mobile. Quy tr\u00ecnh 5 b\u01b0\u1edbc:<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">B\u01b0\u1edbc 1: \u0110\u0103ng nh\u1eadp eTax b\u1eb1ng t\u00e0i kho\u1ea3n doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd k\u00ea khai \u0111i\u1ec7n t\u1eed.<\/li>\n<li class=\"li1\">B\u01b0\u1edbc 2: V\u00e0o m\u1ee5c &#8216;N\u1ed9p thu\u1ebf&#8217;, ch\u1ecdn lo\u1ea1i &#8216;L\u1ec7 ph\u00ed m\u00f4n b\u00e0i&#8217; v\u00e0 k\u1ef3 t\u00ednh &#8217;01\/2026&#8242;.<\/li>\n<li class=\"li1\">B\u01b0\u1edbc 3: H\u1ec7 th\u1ed1ng t\u1ef1 g\u1ee3i \u00fd m\u00e3 ch\u01b0\u01a1ng, ti\u1ec3u m\u1ee5c theo MST. M\u00e3 ti\u1ec3u m\u1ee5c m\u1eb7c \u0111\u1ecbnh 2862 (LPMB t\u1ed5 ch\u1ee9c) ho\u1eb7c 2863 (LPMB c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh).<\/li>\n<li class=\"li1\">B\u01b0\u1edbc 4: Nh\u1eadp s\u1ed1 ti\u1ec1n theo b\u1eadc, ch\u1ecdn ng\u00e2n h\u00e0ng tr\u00edch n\u1ee3, x\u00e1c nh\u1eadn giao d\u1ecbch.<\/li>\n<li class=\"li1\">B\u01b0\u1edbc 5: L\u01b0u ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf l\u00e0m t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, h\u1ea1ch to\u00e1n v\u00e0o TK 333.<\/li>\n<\/ul>\n<p class=\"p1\">H\u1ed9 kinh doanh c\u00f3 th\u1ec3 n\u1ed9p qua app eTax Mobile (t\u1ea3i tr\u00ean Google Play ho\u1eb7c App Store), t\u00edch h\u1ee3p \u0111\u01b0\u1ee3c v\u1edbi t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u00e1 nh\u00e2n.<\/p>\n<h2 class=\"p4\"><b>9. H\u1eadu qu\u1ea3 khi kh\u00f4ng n\u1ed9p ho\u1eb7c n\u1ed9p ch\u1eadm thu\u1ebf m\u00f4n b\u00e0i<\/b><\/h2>\n<p class=\"p1\">Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 38\/2019\/QH14, c\u00e1c m\u1ee9c x\u1eed l\u00fd khi vi ph\u1ea1m thu\u1ebf m\u00f4n b\u00e0i 2026:<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">N\u1ed9p ch\u1eadm ti\u1ec1n thu\u1ebf: ph\u1ea1t 0,03% m\u1ed7i ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p.<\/li>\n<li class=\"li1\">N\u1ed9p ch\u1eadm t\u1edd khai t\u1eeb 1 \u0111\u1ebfn 5 ng\u00e0y: c\u1ea3nh c\u00e1o (kh\u00f4ng ph\u1ea1t ti\u1ec1n).<\/li>\n<li class=\"li1\">N\u1ed9p ch\u1eadm t\u1edd khai t\u1eeb 6 \u0111\u1ebfn 30 ng\u00e0y: ph\u1ea1t 2.000.000 \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng.<\/li>\n<li class=\"li1\">N\u1ed9p ch\u1eadm t\u1edd khai tr\u00ean 30 \u0111\u1ebfn 60 ng\u00e0y: ph\u1ea1t 5.000.000 \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng.<\/li>\n<li class=\"li1\">N\u1ed9p ch\u1eadm t\u1edd khai tr\u00ean 60 \u0111\u1ebfn 90 ng\u00e0y: ph\u1ea1t 8.000.000 \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng.<\/li>\n<li class=\"li1\">Tr\u1ed1n thu\u1ebf: ph\u1ea1t 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 ti\u1ec1n tr\u1ed1n, c\u00f3 th\u1ec3 b\u1ecb truy c\u1ee9u h\u00ecnh s\u1ef1 n\u1ebfu s\u1ed1 ti\u1ec1n l\u1edbn.<\/li>\n<\/ul>\n<p class=\"p1\">Doanh nghi\u1ec7p n\u1ed9p ch\u1eadm nhi\u1ec1u l\u1ea7n d\u1ec5 b\u1ecb x\u1ebfp v\u00e0o di\u1ec7n r\u1ee7i ro cao v\u1ec1 thu\u1ebf, l\u00e0m t\u0103ng t\u1ea7n su\u1ea5t ki\u1ec3m tra v\u00e0 thanh tra t\u1eeb c\u01a1 quan thu\u1ebf.<\/p>\n<h2 class=\"p4\"><b>10. C\u1eadp nh\u1eadt 2026: T\u00e1c \u0111\u1ed9ng c\u1ee7a TT 152\/2025 v\u00e0 N\u0110 68\/2026 \u0111\u1ebfn m\u00f4n b\u00e0i HKD<\/b><\/h2>\n<p class=\"p1\">Hai v\u0103n b\u1ea3n m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c trong n\u0103m 2025-2026 thay \u0111\u1ed5i c\u00e1ch h\u1ed9 kinh doanh k\u00ea khai doanh thu, gi\u00e1n ti\u1ebfp \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u1eadc m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p:<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">Th\u00f4ng t\u01b0 152\/2025\/TT-BTC quy \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u01a1n gi\u1ea3n cho h\u1ed9 kinh doanh, y\u00eau c\u1ea7u ghi s\u1ed5 doanh thu chi ti\u1ebft h\u01a1n.<\/li>\n<li class=\"li1\">Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn t\u00ednh thu\u1ebf v\u00e0 k\u00ea khai thu\u1ebf cho h\u1ed9 kinh doanh, l\u1ed9 tr\u00ecnh b\u1ecf thu\u1ebf kho\u00e1n cho h\u1ed9 tr\u00ean 1 t\u1ef7 doanh thu.<\/li>\n<li class=\"li1\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP y\u00eau c\u1ea7u h\u1ed9 kinh doanh tr\u00ean 1 t\u1ef7 doanh thu d\u00f9ng H\u0110\u0110T kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, l\u00e0m doanh thu minh b\u1ea1ch h\u01a1n, d\u1ec5 x\u00e1c \u0111\u1ecbnh b\u1eadc m\u00f4n b\u00e0i \u0111\u00fang.<\/li>\n<\/ul>\n<p class=\"p1\">H\u1ec7 qu\u1ea3: h\u1ed9 kinh doanh t\u1eeb 2026 kh\u00f3 &#8216;gi\u1ea5u&#8217; doanh thu, b\u1eadc m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p s\u00e1t th\u1ef1c t\u1ebf h\u01a1n. H\u1ed9 c\u1eadn ng\u01b0\u1ee1ng (nh\u01b0 doanh thu kho\u1ea3ng 100 tri\u1ec7u ho\u1eb7c 500 tri\u1ec7u) c\u1ea7n k\u1ebf to\u00e1n theo d\u00f5i s\u00e1t \u0111\u1ec3 kh\u00f4ng b\u1ecb nh\u1ea3y b\u1eadc b\u1ea5t ng\u1edd v\u00e0 ph\u00e1t sinh ph\u1ea1t n\u1ed9p ch\u1eadm.<\/p>\n<h2 class=\"p4\"><b>11. Checklist k\u1ebf to\u00e1n cho m\u00f9a n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i 2026<\/b><\/h2>\n<p class=\"p1\">Tr\u00ecnh t\u1ef1 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ea7n l\u00e0m trong th\u00e1ng 1 v\u00e0 \u0111\u1ea7u th\u00e1ng 2\/2026:<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">Tr\u01b0\u1edbc 20\/01: r\u00e0 so\u00e1t v\u1ed1n \u0111i\u1ec1u l\u1ec7 hi\u1ec7n t\u1ea1i, x\u00e1c \u0111\u1ecbnh b\u1eadc m\u00f4n b\u00e0i n\u0103m 2026.<\/li>\n<li class=\"li1\">Tr\u01b0\u1edbc 20\/01: li\u1ec7t k\u00ea to\u00e0n b\u1ed9 chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li class=\"li1\">Tr\u01b0\u1edbc 25\/01: l\u1eadp t\u1edd khai 01\/LPMB n\u1ebfu doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c c\u00f3 thay \u0111\u1ed5i b\u1eadc.<\/li>\n<li class=\"li1\">Tr\u01b0\u1edbc 30\/01: n\u1ed9p t\u1edd khai v\u00e0 n\u1ed9p ti\u1ec1n qua eTax.<\/li>\n<li class=\"li1\">Sau 30\/01: l\u01b0u ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf, h\u1ea1ch to\u00e1n v\u00e0o TK 333, \u0111\u1ed1i chi\u1ebfu s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng.<\/li>\n<li class=\"li1\">Trong th\u00e1ng 2: ki\u1ec3m tra l\u1ea1i tr\u00ean eTax xem giao d\u1ecbch \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn, MST kh\u00f4ng c\u00f3 d\u01b0 n\u1ee3 thu\u1ebf m\u00f4n b\u00e0i.<\/li>\n<\/ul>\n<p class=\"p1\">T\u1ea3i B\u1ed9 T\u00e0i li\u1ec7u Ph\u00e1p l\u00fd &amp; Th\u00f4ng t\u01b0 Thu\u1ebf 2026 \u0111\u1ea7y \u0111\u1ee7 t\u1ea1i <a href=\"https:\/\/arito.vn\/en\/bo-tai-lieu-phap-ly-thong-tu-thue\/\"><span class=\"s1\">trang t\u00e0i li\u1ec7u ph\u00e1p l\u00fd Arito<\/span><\/a> \u0111\u1ec3 chu\u1ea9n b\u1ecb to\u00e0n b\u1ed9 l\u1ecbch n\u1ed9p thu\u1ebf trong n\u0103m.<\/p>\n<h2 class=\"p6\"><b>12. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf m\u00f4n b\u00e0i 2026<\/b><\/h2>\n<h3 class=\"p7\"><b>Thu\u1ebf m\u00f4n b\u00e0i v\u00e0 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i kh\u00e1c nhau kh\u00f4ng?<\/b><\/h3>\n<p class=\"p1\">Kh\u00f4ng kh\u00e1c. C\u00f9ng m\u1ed9t kho\u1ea3n n\u1ed9p, ch\u1ec9 kh\u00e1c t\u00ean g\u1ecdi qua c\u00e1c th\u1eddi k\u1ef3. T\u1eeb 01\/01\/2017 t\u00ean ch\u00ednh th\u1ee9c l\u00e0 &#8216;l\u1ec7 ph\u00ed m\u00f4n b\u00e0i&#8217; theo Lu\u1eadt Ph\u00ed v\u00e0 L\u1ec7 ph\u00ed 2015. T\u00ean &#8216;thu\u1ebf m\u00f4n b\u00e0i&#8217; v\u1eabn \u0111\u01b0\u1ee3c d\u00f9ng ph\u1ed5 bi\u1ebfn trong th\u1ef1c t\u1ebf.<\/p>\n<h3 class=\"p7\"><b>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i n\u0103m \u0111\u1ea7u kh\u00f4ng?<\/b><\/h3>\n<p class=\"p1\">Kh\u00f4ng. Theo N\u0110 22\/2020 s\u1eeda \u0111\u1ed5i N\u0110 139\/2016, n\u0103m \u0111\u1ea7u th\u00e0nh l\u1eadp (t\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch c\u1ee7a ng\u00e0y c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p) \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i. B\u1eaft \u0111\u1ea7u n\u1ed9p t\u1eeb n\u0103m th\u1ee9 2.<\/p>\n<h3 class=\"p7\"><b>Doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh c\u00f3 ph\u1ea3i n\u1ed9p m\u00f4n b\u00e0i kh\u00f4ng?<\/b><\/h3>\n<p class=\"p1\">N\u1ebfu c\u00f3 th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh \u0111\u1ebfn c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 30\/01 v\u00e0 t\u1ea1m ng\u1eebng c\u1ea3 n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n m\u00f4n b\u00e0i n\u0103m \u0111\u00f3. T\u1ea1m ng\u1eebng gi\u1eefa n\u0103m v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7.<\/p>\n<h3 class=\"p7\"><b>H\u1ed9 kinh doanh d\u01b0\u1edbi 100 tri\u1ec7u doanh thu c\u00f3 c\u1ea7n n\u1ed9p m\u00f4n b\u00e0i kh\u00f4ng?<\/b><\/h3>\n<p class=\"p1\">Kh\u00f4ng. Doanh thu n\u0103m li\u1ec1n tr\u01b0\u1edbc t\u1eeb 100 tri\u1ec7u tr\u1edf xu\u1ed1ng \u0111\u01b0\u1ee3c mi\u1ec5n m\u00f4n b\u00e0i theo N\u0110 22\/2020. Tuy nhi\u00ean v\u1eabn n\u00ean k\u00ea khai h\u1eb1ng n\u0103m \u0111\u1ec3 c\u01a1 quan thu\u1ebf ghi nh\u1eadn di\u1ec7n mi\u1ec5n.<\/p>\n<h3 class=\"p7\"><b>M\u1ee9c m\u00f4n b\u00e0i c\u00f3 ph\u00e2n bi\u1ec7t theo ng\u00e0nh ngh\u1ec1 kh\u00f4ng?<\/b><\/h3>\n<p class=\"p1\">Kh\u00f4ng. M\u1ee9c m\u00f4n b\u00e0i ch\u1ec9 ph\u00e2n theo v\u1ed1n \u0111i\u1ec1u l\u1ec7 (v\u1edbi t\u1ed5 ch\u1ee9c) ho\u1eb7c doanh thu (v\u1edbi h\u1ed9 kinh doanh), kh\u00f4ng ph\u00e2n theo ng\u00e0nh ngh\u1ec1. Ng\u00e0nh ngh\u1ec1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu\u1ebf GTGT v\u00e0 TNDN nh\u01b0ng kh\u00f4ng \u1ea3nh h\u01b0\u1edfng m\u00f4n b\u00e0i.<\/p>\n<h3 class=\"p7\"><b>Chi nh\u00e1nh kh\u00e1c t\u1ec9nh v\u1edbi tr\u1ee5 s\u1edf c\u00f3 ph\u1ea3i n\u1ed9p m\u00f4n b\u00e0i ri\u00eang kh\u00f4ng?<\/b><\/h3>\n<p class=\"p1\">C\u00f3. Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh kh\u00e1c t\u1ec9nh ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 n\u1ed9p m\u00f4n b\u00e0i 1.000.000 \u0111\/n\u0103m t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i \u0111\u1eb7t chi nh\u00e1nh, \u0111\u1ed9c l\u1eadp v\u1edbi m\u00f4n b\u00e0i c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh.<\/p>\n<h3 class=\"p7\"><b>N\u1ed9p ch\u1eadm m\u00f4n b\u00e0i b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/b><\/h3>\n<p class=\"p1\">Ph\u1ea1t 0,03% m\u1ed7i ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p (ti\u1ec1n thu\u1ebf). Ph\u1ea1t t\u1edd khai t\u1eeb 2 tri\u1ec7u \u0111\u1ebfn 15 tri\u1ec7u t\u00f9y th\u1eddi gian ch\u1eadm (5 \u0111\u1ebfn 90 ng\u00e0y). Doanh nghi\u1ec7p n\u1ed9p ch\u1eadm nhi\u1ec1u l\u1ea7n c\u00f3 th\u1ec3 b\u1ecb x\u1ebfp di\u1ec7n r\u1ee7i ro cao.<\/p>\n<h3 class=\"p7\"><b>V\u1ed1n \u0111i\u1ec1u l\u1ec7 thay \u0111\u1ed5i trong n\u0103m c\u00f3 ph\u1ea3i \u0111\u1ed5i b\u1eadc m\u00f4n b\u00e0i ngay kh\u00f4ng?<\/b><\/h3>\n<p class=\"p1\">Kh\u00f4ng. B\u1eadc m\u00f4n b\u00e0i n\u0103m sau m\u1edbi \u00e1p d\u1ee5ng theo v\u1ed1n \u0111i\u1ec1u l\u1ec7 thay \u0111\u1ed5i. Trong n\u0103m hi\u1ec7n t\u1ea1i v\u1eabn n\u1ed9p theo b\u1eadc \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u1ea7u n\u0103m. Ph\u1ea3i th\u00f4ng b\u00e1o thay \u0111\u1ed5i v\u1ed1n cho c\u01a1 quan thu\u1ebf trong v\u00f2ng 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y thay \u0111\u1ed5i.<\/p>\n<h3 class=\"p7\"><b>DN nh\u1ecf v\u00e0 v\u1eeba chuy\u1ec3n t\u1eeb h\u1ed9 kinh doanh, mi\u1ec5n m\u00f4n b\u00e0i bao l\u00e2u?<\/b><\/h3>\n<p class=\"p1\">Mi\u1ec5n 3 n\u0103m \u0111\u1ea7u k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u. \u0110\u00e2y l\u00e0 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i t\u1eeb N\u0110 22\/2020\/N\u0110-CP, h\u1ed7 tr\u1ee3 h\u1ed9 kinh doanh chuy\u1ec3n th\u00e0nh doanh nghi\u1ec7p.<\/p>\n<h3 class=\"p7\"><b>C\u00f3 c\u1ea7n k\u1ebf to\u00e1n n\u1ed9p t\u1edd khai m\u00f4n b\u00e0i h\u00e0ng n\u0103m kh\u00f4ng?<\/b><\/h3>\n<p class=\"p1\">Kh\u00f4ng. Theo N\u0110 22\/2020, doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng ch\u1ec9 n\u1ed9p t\u1edd khai l\u1ea7n \u0111\u1ea7u (khi m\u1edbi th\u00e0nh l\u1eadp). C\u00e1c n\u0103m sau ch\u1ec9 n\u1ed9p ti\u1ec1n tr\u01b0\u1edbc 30\/01. Tr\u1eeb khi c\u00f3 thay \u0111\u1ed5i b\u1eadc (v\u1ed1n, doanh thu nh\u1ea3y b\u1eadc) th\u00ec ph\u1ea3i n\u1ed9p l\u1ea1i t\u1edd khai.<\/p>\n<h2 class=\"p4\"><b>13. T\u1ed5ng k\u1ebft<\/b><\/h2>\n<p class=\"p1\">Thu\u1ebf m\u00f4n b\u00e0i 2026 v\u1eabn \u00e1p d\u1ee5ng theo N\u0110 139\/2016 v\u00e0 N\u0110 22\/2020 s\u1eeda \u0111\u1ed5i: 3 b\u1eadc cho t\u1ed5 ch\u1ee9c (1, 2, 3 tri\u1ec7u), 3 b\u1eadc cho h\u1ed9 kinh doanh (300 ngh\u00ecn, 500 ngh\u00ecn, 1 tri\u1ec7u), mi\u1ec5n cho HKD doanh thu d\u01b0\u1edbi 100 tri\u1ec7u v\u00e0 DN n\u0103m \u0111\u1ea7u th\u00e0nh l\u1eadp. H\u1ea1n n\u1ed9p duy nh\u1ea5t trong n\u0103m l\u00e0 30\/01, kh\u00f4ng c\u1ea7n n\u1ed9p t\u1edd khai h\u1eb1ng n\u0103m n\u1ebfu kh\u00f4ng c\u00f3 thay \u0111\u1ed5i b\u1eadc.<\/p>\n<p class=\"p1\">\u0110i\u1ec3m m\u1edbi 2026 \u0111\u00e1ng ch\u00fa \u00fd: v\u1edbi h\u1ed9 kinh doanh, c\u00e1c v\u0103n b\u1ea3n TT 152\/2025 v\u00e0 N\u0110 68\/2026 y\u00eau c\u1ea7u k\u00ea khai doanh thu minh b\u1ea1ch h\u01a1n, l\u00e0m b\u1eadc m\u00f4n b\u00e0i s\u00e1t th\u1ef1c t\u1ebf. H\u1ed9 c\u1eadn ng\u01b0\u1ee1ng c\u1ea7n theo d\u00f5i s\u00e1t \u0111\u1ec3 kh\u00f4ng nh\u1ea3y b\u1eadc b\u1ea5t ng\u1edd.<\/p>\n<p class=\"p1\">Ph\u1ea7n m\u1ec1m ARITO ERP c\u00f3 s\u1eb5n module qu\u1ea3n tr\u1ecb thu\u1ebf: template t\u1edd khai 01\/LPMB, c\u1ea3nh b\u00e1o h\u1ea1n n\u1ed9p 30\/01, t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n TK 333, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb v\u1edbi eTax, \u0111\u1ed3ng th\u1eddi t\u00edch h\u1ee3p <a href=\"https:\/\/arito.vn\/en\/hoa-don-dien-tu\/\"><span class=\"s1\">Arito E-Invoice<\/span><\/a> and <a href=\"https:\/\/arito.vn\/en\/ket-noi-xu-ly-hoa-don\/\"><span class=\"s1\">k\u1ebft n\u1ed1i x\u1eed l\u00fd h\u00f3a \u0111\u01a1n<\/span><\/a> \u0111\u1ec3 doanh nghi\u1ec7p x\u1eed l\u00fd \u0111\u1ed3ng b\u1ed9 nghi\u1ec7p v\u1ee5 thu\u1ebf trong m\u1ed9t h\u1ec7 th\u1ed1ng. T\u00ecm hi\u1ec3u th\u00eam t\u1ea1i <a href=\"https:\/\/arito.vn\/en\/\"><span class=\"s1\">arito.vn<\/span><\/a>.<\/p>\n<p class=\"p7\"><b>Xem th\u00eam<\/b><\/p>\n<ul class=\"ul1\">\n<li class=\"li8\"><span class=\"s2\"><a href=\"https:\/\/arito.vn\/en\/hoa-don-dien-tu\/\">Ph\u1ea7n m\u1ec1m H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed Arito E-Invoice<\/a><\/span><\/li>\n<li class=\"li8\"><span class=\"s2\"><a href=\"https:\/\/arito.vn\/en\/ket-noi-xu-ly-hoa-don\/\">K\u1ebft n\u1ed1i x\u1eed l\u00fd h\u00f3a \u0111\u01a1n trong h\u1ec7 th\u1ed1ng ARITO ERP<\/a><\/span><\/li>\n<li class=\"li8\"><span class=\"s2\"><a href=\"https:\/\/arito.vn\/en\/mo-hinh-erp-la-gi\/\">M\u00f4 h\u00ecnh ERP l\u00e0 g\u00ec? C\u00e1c m\u00f4 h\u00ecnh ERP ph\u1ed5 bi\u1ebfn<\/a><\/span><\/li>\n<li class=\"li8\"><span class=\"s2\"><a href=\"https:\/\/arito.vn\/en\/giai-phap-nganh\/\">Gi\u1ea3i ph\u00e1p ERP theo ng\u00e0nh c\u1ee7a Arito<\/a><\/span><\/li>\n<li class=\"li8\"><span class=\"s2\"><a href=\"https:\/\/arito.vn\/en\/khach-hang\/\">Kh\u00e1ch h\u00e0ng \u0111ang s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m Arito<\/a><\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf m\u00f4n b\u00e0i, t\u00ean ph\u00e1p l\u00fd ch\u00ednh th\u1ee9c t\u1eeb 2017 l\u00e0 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, l\u00e0 kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch h\u00e0ng n\u0103m b\u1eaft bu\u1ed9c v\u1edbi t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n kinh doanh t\u1ea1i Vi\u1ec7t Nam. N\u0103m 2026, c\u00e1c quy \u0111\u1ecbnh g\u1ed1c v\u1ec1 thu\u1ebf m\u00f4n b\u00e0i v\u1eabn \u00e1p d\u1ee5ng theo Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":14601,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,306],"tags":[],"class_list":["post-14600","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh","category-tai-chinh-ke-toan"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14600","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=14600"}],"version-history":[{"count":3,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14600\/revisions"}],"predecessor-version":[{"id":16656,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14600\/revisions\/16656"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/14601"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=14600"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=14600"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=14600"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}