{"id":14600,"date":"2026-04-26T12:46:09","date_gmt":"2026-04-26T05:46:09","guid":{"rendered":"https:\/\/arito.vn\/?p=14600"},"modified":"2026-08-01T15:04:51","modified_gmt":"2026-08-01T08:04:51","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 l\u00e0 g\u00ec? B\u1eadc thu\u1ebf m\u00f4n b\u00e0i v\u00e0 quy \u0111\u1ecbnh m\u1edbi t\u1eeb 01\/01\/2026"},"content":{"rendered":"<p class=\"p1\">T\u1eeb ng\u00e0y 01\/01\/2026, thu\u1ebf m\u00f4n b\u00e0i kh\u00f4ng c\u00f2n l\u00e0 kho\u1ea3n ph\u1ea3i n\u1ed9p h\u1eb1ng n\u0103m c\u1ee7a doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh n\u1eefa. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i l\u1edbn nh\u1ea5t c\u1ee7a s\u1eafc thu n\u00e0y sau g\u1ea7n 60 n\u0103m t\u1ed3n t\u1ea1i, nh\u01b0ng ph\u1ea7n l\u1edbn n\u1ed9i dung \u0111ang l\u01b0u h\u00e0nh tr\u00ean m\u1ea1ng v\u1eabn h\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh v\u00e0 c\u00e1ch n\u1ed9p theo quy \u0111\u1ecbnh \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c.<\/p>\n<p class=\"p1\">B\u00e0i vi\u1ebft n\u00e0y gi\u1ea3i th\u00edch thu\u1ebf m\u00f4n b\u00e0i l\u00e0 g\u00ec, h\u1ec7 th\u1ed1ng b\u1eadc thu\u1ebf m\u00f4n b\u00e0i qua t\u1eebng th\u1eddi k\u1ef3 (k\u1ec3 c\u1ea3 c\u00e2u h\u1ecfi hay g\u1eb7p v\u1ec1 \u201cthu\u1ebf m\u00f4n b\u00e0i b\u1eadc 4\u201d), v\u00e0 quan tr\u1ecdng h\u01a1n: doanh nghi\u1ec7p c\u00f9ng h\u1ed9 kinh doanh c\u00f2n ngh\u0129a v\u1ee5 g\u00ec trong n\u0103m 2026.<\/p>\n<h2 class=\"p2\">Thu\u1ebf m\u00f4n b\u00e0i l\u00e0 g\u00ec?<\/h2>\n<p class=\"p1\">Thu\u1ebf m\u00f4n b\u00e0i l\u00e0 kho\u1ea3n thu m\u00e0 t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i n\u1ed9p h\u1eb1ng n\u0103m cho c\u01a1 quan thu\u1ebf, x\u00e1c \u0111\u1ecbnh theo v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 (v\u1edbi t\u1ed5 ch\u1ee9c) v\u00e0 theo doanh thu n\u0103m li\u1ec1n tr\u01b0\u1edbc (v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh). \u0110\u00e2y l\u00e0 kho\u1ea3n thu c\u1ed1 \u0111\u1ecbnh theo b\u1eadc, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c n\u0103m \u0111\u00f3 doanh nghi\u1ec7p l\u00e3i hay l\u1ed7.<\/p>\n<p class=\"p1\">V\u1ec1 t\u00ean g\u1ecdi, \u201cthu\u1ebf m\u00f4n b\u00e0i\u201d l\u00e0 c\u00e1ch g\u1ecdi c\u0169 v\u00e0 c\u0169ng l\u00e0 c\u00e1ch g\u1ecdi quen thu\u1ed9c nh\u1ea5t tr\u00ean th\u1ef1c t\u1ebf. T\u1eeb ng\u00e0y 01\/01\/2017, Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed s\u1ed1 97\/2015\/QH13 \u0111\u00e3 chuy\u1ec3n kho\u1ea3n thu n\u00e0y sang danh m\u1ee5c l\u1ec7 ph\u00ed, t\u00ean ph\u00e1p l\u00fd ch\u00ednh th\u1ee9c l\u00e0 <b>l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/b>. K\u1ec3 t\u1eeb \u0111\u00f3, m\u1ecdi v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf, m\u1eabu t\u1edd khai v\u00e0 ti\u1ec3u m\u1ee5c n\u1ed9p ng\u00e2n s\u00e1ch \u0111\u1ec1u d\u00f9ng ch\u1eef \u201cl\u1ec7 ph\u00ed m\u00f4n b\u00e0i\u201d, c\u00f2n \u201cthu\u1ebf m\u00f4n b\u00e0i\u201d ch\u1ec9 t\u1ed3n t\u1ea1i trong giao ti\u1ebfp h\u1eb1ng ng\u00e0y.<\/p>\n<p class=\"p1\">S\u1ef1 kh\u00e1c nhau kh\u00f4ng ch\u1ec9 n\u1eb1m \u1edf ch\u1eef ngh\u0129a:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Ti\u00eau ch\u00ed<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Thu\u1ebf<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">L\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">B\u1ea3n ch\u1ea5t<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1eaft bu\u1ed9c, kh\u00f4ng ho\u00e0n tr\u1ea3 tr\u1ef1c ti\u1ebfp<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Kho\u1ea3n thu g\u1eafn v\u1edbi vi\u1ec7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00fd, ghi nh\u1eadn ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">C\u0103n c\u1ee9 t\u00ednh<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Thu nh\u1eadp, doanh thu, gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">M\u1ee9c c\u1ed1 \u0111\u1ecbnh theo b\u1eadc<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">V\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh giai \u0111o\u1ea1n 2017-2025<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">C\u00e1c lu\u1eadt thu\u1ebf ri\u00eang<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed, Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p1\">Trong to\u00e0n b\u1ed9 b\u00e0i vi\u1ebft, hai t\u00ean g\u1ecdi \u0111\u01b0\u1ee3c d\u00f9ng thay th\u1ebf cho nhau v\u00ec ng\u01b0\u1eddi tra c\u1ee9u quen v\u1edbi ch\u1eef \u201cthu\u1ebf m\u00f4n b\u00e0i\u201d, nh\u01b0ng khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf b\u1ea1n n\u00ean d\u00f9ng \u0111\u00fang t\u00ean \u201cl\u1ec7 ph\u00ed m\u00f4n b\u00e0i\u201d.<\/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=\"p1\">C\u1eadp nh\u1eadt quan tr\u1ecdng nh\u1ea5t: l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u00e3 b\u1ecb b\u00e3i b\u1ecf t\u1eeb 01\/01\/2026<\/h2>\n<p class=\"p2\">\u0110\u00e2y l\u00e0 ph\u1ea7n m\u00e0 h\u1ea7u h\u1ebft b\u00e0i vi\u1ebft c\u0169 ch\u01b0a c\u1eadp nh\u1eadt.<\/p>\n<p class=\"p2\"><b>\u0110i\u1ec1u 10 Ngh\u1ecb quy\u1ebft 198\/2025\/QH15<\/b> ng\u00e0y 17\/5\/2025 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 m\u1ed9t s\u1ed1 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u0111\u1eb7c bi\u1ec7t ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n quy \u0111\u1ecbnh ch\u1ea5m d\u1ee9t vi\u1ec7c thu, n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i t\u1eeb ng\u00e0y 01\/01\/2026.<\/p>\n<p class=\"p2\">Ti\u1ebfp \u0111\u00f3, <b>Ngh\u1ecb \u0111\u1ecbnh 362\/2025\/N\u0110-CP<\/b> ng\u00e0y 31\/12\/2025 quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026, \u0111\u00e3 b\u00e3i b\u1ecf Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 139. N\u00f3i c\u00e1ch kh\u00e1c, to\u00e0n b\u1ed9 c\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111\u1ec3 t\u00ednh v\u00e0 thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c.<\/p>\n<p class=\"p2\">H\u1ec7 qu\u1ea3 th\u1ef1c t\u1ebf:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Content<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">\u0110\u1ebfn h\u1ebft k\u1ef3 2025<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">T\u1eeb k\u1ef3 2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">C\u00f3, theo b\u1eadc<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Kh\u00f4ng c\u00f2n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">T\u1edd khai m\u1eabu 01\/LPMB<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">N\u1ed9p khi m\u1edbi th\u00e0nh l\u1eadp, khi thay \u0111\u1ed5i v\u1ed1n, khi l\u1eadp th\u00eam \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Kh\u00f4ng s\u1eed d\u1ee5ng cho k\u1ef3 t\u00ednh l\u1ec7 ph\u00ed 2026 tr\u1edf \u0111i<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">S\u1ed1 ti\u1ec1n \u0111\u00e3 ph\u00e1t sinh c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">V\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7, k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p n\u1ebfu qu\u00e1 h\u1ea1n<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Kh\u00f4ng \u0111\u01b0\u1ee3c x\u00f3a theo ch\u00ednh s\u00e1ch m\u1edbi<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Doanh nghi\u1ec7p th\u00e0nh l\u1eadp n\u0103m 2026<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 m\u00f4n b\u00e0i<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">Vi\u1ec7c b\u00e3i b\u1ecf c\u00f3 \u00fd ngh\u0129a l\u1edbn nh\u1ea5t v\u1edbi nh\u00f3m nhi\u1ec1u \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c. M\u1ed9t doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng v\u00e0 8 chi nh\u00e1nh tr\u01b0\u1edbc \u0111\u00e2y n\u1ed9p 3.000.000 \u0111\u1ed3ng cho tr\u1ee5 s\u1edf ch\u00ednh c\u1ed9ng 8 tri\u1ec7u \u0111\u1ed3ng cho c\u00e1c chi nh\u00e1nh, t\u1ed5ng 11 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i n\u0103m. T\u1eeb 2026 kho\u1ea3n n\u00e0y v\u1ec1 0.<\/p>\n<h2 class=\"p1\">B\u1eadc thu\u1ebf m\u00f4n b\u00e0i \u00e1p d\u1ee5ng \u0111\u1ebfn h\u1ebft n\u0103m 2025<\/h2>\n<p class=\"p2\">B\u1eadc thu\u1ebf m\u00f4n b\u00e0i v\u1eabn c\u1ea7n tra c\u1ee9u trong ba t\u00ecnh hu\u1ed1ng: quy\u1ebft to\u00e1n v\u00e0 r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 c\u00e1c n\u0103m tr\u01b0\u1edbc 2026, x\u1eed l\u00fd truy thu, v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 bi\u1ec3u m\u1ee9c theo Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP), \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh l\u1ec7 ph\u00ed t\u1eeb 2017 \u0111\u1ebfn h\u1ebft 2025.<\/p>\n<h3 class=\"p5\">V\u1edbi t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh<\/h3>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">B\u1eadc<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">M\u1ee9c thu m\u1ed7i n\u0103m<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">B\u1eadc 1<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">V\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">3.000.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">B\u1eadc 2<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">V\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb 10 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">2.000.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">B\u1eadc 3<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">1.000.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">V\u1ed1n d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh b\u1eadc l\u00e0 v\u1ed1n ghi tr\u00ean 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. N\u1ebfu kh\u00f4ng c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u00ec c\u0103n c\u1ee9 v\u00e0o v\u1ed1n \u0111\u1ea7u t\u01b0. Doanh nghi\u1ec7p thay \u0111\u1ed5i v\u1ed1n th\u00ec b\u1eadc c\u1ee7a n\u0103m sau \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo v\u1ed1n t\u1ea1i th\u1eddi \u0111i\u1ec3m 31\/12 c\u1ee7a n\u0103m tr\u01b0\u1edbc.<\/p>\n<p class=\"p2\">T\u1ed5 ch\u1ee9c th\u00e0nh l\u1eadp trong 6 th\u00e1ng cu\u1ed1i n\u0103m n\u1ed9p 50% m\u1ee9c c\u1ea3 n\u0103m.<\/p>\n<h3 class=\"p5\">V\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/h3>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">B\u1eadc<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Doanh thu n\u0103m li\u1ec1n tr\u01b0\u1edbc<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">M\u1ee9c thu m\u1ed7i n\u0103m<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">B\u1eadc 1<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">1.000.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">B\u1eadc 2<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Tr\u00ean 300 \u0111\u1ebfn 500 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">500.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">B\u1eadc 3<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Tr\u00ean 100 \u0111\u1ebfn 300 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">300.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">\u0110\u01b0\u1ee3c mi\u1ec5n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">T\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">0 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">Doanh thu l\u00e0m c\u0103n c\u1ee9 l\u00e0 t\u1ed5ng doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1. H\u1ed9 m\u1edbi ra kinh doanh trong n\u0103m th\u00ec c\u0103n c\u1ee9 v\u00e0o doanh thu c\u1ee7a n\u0103m \u0111\u1ea7u ti\u00ean.<\/p>\n<h2 class=\"p4\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-14602\" style=\"font-size: 16px;\" 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\" \/><\/h2>\n<h2 class=\"p1\">\u201cThu\u1ebf m\u00f4n b\u00e0i b\u1eadc 4\u201d l\u00e0 g\u00ec v\u00e0 v\u00ec sao b\u1ea1n kh\u00f4ng t\u00ecm th\u1ea5y trong quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/h2>\n<p class=\"p2\">\u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c tra c\u1ee9u kh\u00e1 nhi\u1ec1u nh\u01b0ng \u00edt b\u00e0i vi\u1ebft tr\u1ea3 l\u1eddi th\u1eb3ng. Trong bi\u1ec3u m\u1ee9c \u00e1p d\u1ee5ng t\u1eeb 2017 \u0111\u1ebfn h\u1ebft 2025 <b>kh\u00f4ng c\u00f3 b\u1eadc 4<\/b>: t\u1ed5 ch\u1ee9c ch\u1ec9 c\u00f3 3 b\u1eadc, h\u1ed9 kinh doanh c\u0169ng ch\u1ec9 c\u00f3 3 b\u1eadc ch\u1ecbu thu. C\u1ee5m \u201cthu\u1ebf m\u00f4n b\u00e0i b\u1eadc 4\u201d \u0111\u1ebfn t\u1eeb ba ngu\u1ed3n kh\u00e1c nhau.<\/p>\n<h3 class=\"p3\">C\u00e1ch hi\u1ec3u 1: b\u1eadc 4 trong bi\u1ec3u 6 b\u1eadc d\u00e0nh cho h\u1ed9 c\u00e1 th\u1ec3 tr\u01b0\u1edbc n\u0103m 2017<\/h3>\n<p class=\"p2\">Tr\u01b0\u1edbc khi Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kinh doanh \u00e1p d\u1ee5ng bi\u1ec3u 6 b\u1eadc theo Th\u00f4ng t\u01b0 96\/2002\/TT-BTC, t\u00ednh theo thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng.<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">B\u1eadc<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Thu nh\u1eadp m\u1ed7i th\u00e1ng<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">M\u1ee9c thu\u1ebf m\u00f4n b\u00e0i m\u1ed7i n\u0103m<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">B\u1eadc 1<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">Tr\u00ean 1.500.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">1.000.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">B\u1eadc 2<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Tr\u00ean 1.000.000 \u0111\u1ebfn 1.500.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">750.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">B\u1eadc 3<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Tr\u00ean 750.000 \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">500.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\"><b>B\u1eadc 4<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\"><b>Tr\u00ean 500.000 \u0111\u1ebfn 750.000 \u0111\u1ed3ng<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\"><b>300.000 \u0111\u1ed3ng<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">B\u1eadc 5<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Tr\u00ean 300.000 \u0111\u1ebfn 500.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">100.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">B\u1eadc 6<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">T\u1eeb 300.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">50.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">Theo c\u00e1ch hi\u1ec3u n\u00e0y, thu\u1ebf m\u00f4n b\u00e0i b\u1eadc 4 l\u00e0 300.000 \u0111\u1ed3ng m\u1ed9t n\u0103m. Bi\u1ec3u n\u00e0y \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2017 v\u00e0 ch\u1ec9 c\u00f2n gi\u00e1 tr\u1ecb tra c\u1ee9u l\u1ecbch s\u1eed.<\/p>\n<h3 class=\"p3\">C\u00e1ch hi\u1ec3u 2: b\u1eadc 4 trong bi\u1ec3u 4 b\u1eadc theo v\u1ed1n \u0111\u0103ng k\u00fd c\u1ee7a t\u1ed5 ch\u1ee9c<\/h3>\n<p class=\"p2\">C\u00f9ng giai \u0111o\u1ea1n \u0111\u00f3, t\u1ed5 ch\u1ee9c kinh doanh \u00e1p d\u1ee5ng bi\u1ec3u 4 b\u1eadc theo v\u1ed1n \u0111\u0103ng k\u00fd (Th\u00f4ng t\u01b0 42\/2003\/TT-BTC).<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">B\u1eadc<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">V\u1ed1n \u0111\u0103ng k\u00fd<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">M\u1ee9c thu\u1ebf m\u00f4n b\u00e0i m\u1ed7i n\u0103m<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">B\u1eadc 1<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">Tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">3.000.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">B\u1eadc 2<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">T\u1eeb 5 \u0111\u1ebfn 10 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">2.000.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">B\u1eadc 3<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">T\u1eeb 2 \u0111\u1ebfn d\u01b0\u1edbi 5 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">1.500.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\"><b>B\u1eadc 4<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\"><b>D\u01b0\u1edbi 2 t\u1ef7 \u0111\u1ed3ng<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\"><b>1.000.000 \u0111\u1ed3ng<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">V\u1edbi doanh nghi\u1ec7p nh\u1ecf, \u201cb\u1eadc 4\u201d theo c\u00e1ch hi\u1ec3u n\u00e0y l\u00e0 1.000.000 \u0111\u1ed3ng m\u1ed9t n\u0103m.<\/p>\n<h3 class=\"p3\">C\u00e1ch hi\u1ec3u 3: b\u1eadc 4 do c\u00e1c trang web t\u1ef1 \u0111\u00e1nh s\u1ed1<\/h3>\n<p class=\"p2\">Nhi\u1ec1u b\u00e0i vi\u1ebft tr\u00ecnh b\u00e0y b\u1ea3ng h\u1ed9 kinh doanh th\u00e0nh 4 d\u00f2ng, trong \u0111\u00f3 d\u00f2ng th\u1ee9 t\u01b0 l\u00e0 nh\u00f3m doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng v\u00e0 ghi m\u1ee9c thu b\u1eb1ng 0. C\u00e1ch tr\u00ecnh b\u00e0y n\u00e0y khi\u1ebfn ng\u01b0\u1eddi \u0111\u1ecdc hi\u1ec3u l\u00e0 \u201cb\u1eadc 4 \u0111\u01b0\u1ee3c mi\u1ec5n\u201d. \u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 b\u1eadc theo quy \u0111\u1ecbnh, m\u00e0 l\u00e0 nh\u00f3m \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP.<\/p>\n<p class=\"p2\">T\u00f3m l\u1ea1i, n\u1ebfu ai \u0111\u00f3 h\u1ecfi b\u1ea1n \u201cdoanh nghi\u1ec7p m\u00ecnh thu\u1ed9c b\u1eadc 4 th\u00ec n\u1ed9p bao nhi\u00eau\u201d, c\u00e2u tr\u1ea3 l\u1eddi \u0111\u00fang cho giai \u0111o\u1ea1n 2017-2025 l\u00e0: kh\u00f4ng c\u00f3 b\u1eadc 4, v\u00e0 t\u1eeb 2026 th\u00ec kh\u00f4ng c\u00f2n ph\u1ea3i n\u1ed9p \u0111\u1ed3ng n\u00e0o.<\/p>\n<h2 class=\"p1\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n (\u00e1p d\u1ee5ng cho c\u00e1c k\u1ef3 tr\u01b0\u1edbc 2026)<\/h2>\n<p class=\"p2\">S\u00e1u nh\u00f3m ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP:<\/p>\n<ul class=\"ul1\">\n<li class=\"li3\">Doanh nghi\u1ec7p th\u00e0nh l\u1eadp theo Lu\u1eadt Doanh nghi\u1ec7p<\/li>\n<li class=\"li3\">H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3<\/li>\n<li class=\"li3\">\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh<\/li>\n<li class=\"li3\">T\u1ed5 ch\u1ee9c kinh t\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i, \u0111\u01a1n v\u1ecb v\u0169 trang nh\u00e2n d\u00e2n<\/li>\n<li class=\"li3\">Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n v\u00e0 \u0111\u1ecba \u0111i\u1ec3m kinh doanh<\/li>\n<li class=\"li2\">H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh<\/li>\n<\/ul>\n<p class=\"p2\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n \u0111\u00e1ng ch\u00fa \u00fd:<\/p>\n<ul class=\"ul1\">\n<li class=\"li3\">H\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i n\u0103m tr\u1edf xu\u1ed1ng<\/li>\n<li class=\"li3\">H\u1ed9, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m c\u1ed1 \u0111\u1ecbnh<\/li>\n<li class=\"li3\">T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n trong n\u0103m \u0111\u1ea7u ti\u00ean th\u00e0nh l\u1eadp ho\u1eb7c ra kinh doanh, t\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch<\/li>\n<li class=\"li3\">Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh, \u0111\u01b0\u1ee3c mi\u1ec5n 3 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u<\/li>\n<li class=\"li3\">Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111ang trong th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n<\/li>\n<li class=\"li3\">C\u01a1 s\u1edf gi\u00e1o d\u1ee5c ph\u1ed5 th\u00f4ng c\u00f4ng l\u1eadp v\u00e0 c\u01a1 s\u1edf gi\u00e1o d\u1ee5c m\u1ea7m non c\u00f4ng l\u1eadp<\/li>\n<li class=\"li2\">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 quy \u0111\u1ecbnh v\u1ec1 d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt ph\u1ee5c v\u1ee5 n\u00f4ng nghi\u1ec7p<\/li>\n<\/ul>\n<p class=\"p2\">C\u1ea7n l\u01b0u \u00fd m\u1ed9t \u0111i\u1ec3m hay b\u1ecb nh\u1ea7m: mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi mi\u1ec5n k\u00ea khai. Trong giai \u0111o\u1ea1n c\u00f2n hi\u1ec7u l\u1ef1c, t\u1ed5 ch\u1ee9c thu\u1ed9c di\u1ec7n mi\u1ec5n v\u1eabn n\u1ed9p t\u1edd khai m\u1eabu 01\/LPMB m\u1ed9t l\u1ea7n khi m\u1edbi th\u00e0nh l\u1eadp.<\/p>\n<h2 class=\"p1\">N\u0103m 2026 doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh c\u00f2n ph\u1ea3i l\u00e0m g\u00ec?<\/h2>\n<p class=\"p2\">B\u00e3i b\u1ecf kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 qu\u00e9t s\u1ea1ch m\u1ecdi vi\u1ec7c. C\u00f3 b\u1ed1n \u0111\u1ea7u vi\u1ec7c chuy\u1ec3n ti\u1ebfp c\u1ea7n x\u1eed l\u00fd d\u1ee9t \u0111i\u1ec3m.<\/p>\n<p class=\"p2\"><b>M\u1ed9t, ngh\u0129a v\u1ee5 c\u1ee7a k\u1ef3 2025 v\u1eabn ph\u1ea3i ho\u00e0n t\u1ea5t.<\/b> Doanh nghi\u1ec7p th\u00e0nh l\u1eadp trong n\u0103m 2025, doanh nghi\u1ec7p c\u00f3 thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 trong n\u0103m 2025, ho\u1eb7c l\u1eadp th\u00eam chi nh\u00e1nh, \u0111\u1ecba \u0111i\u1ec3m kinh doanh trong n\u0103m 2025 v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t ng\u00e0y 30\/01\/2026 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP. Ti\u1ec1n l\u1ec7 ph\u00ed c\u1ee7a k\u1ef3 2025 (n\u1ebfu kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n n\u0103m \u0111\u1ea7u) c\u0169ng c\u00f3 h\u1ea1n n\u1ed9p c\u00f9ng ng\u00e0y.<\/p>\n<p class=\"p2\"><b>Hai, c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u1ecdng tr\u01b0\u1edbc 2026 kh\u00f4ng \u0111\u01b0\u1ee3c x\u00f3a.<\/b> Ngh\u1ecb quy\u1ebft 198\/2025\/QH15 ch\u1ec9 ch\u1ea5m d\u1ee9t vi\u1ec7c thu, n\u1ed9p t\u1eeb 01\/01\/2026 tr\u1edf \u0111i. S\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee7a c\u00e1c n\u0103m 2025 v\u00e0 tr\u01b0\u1edbc \u0111\u00f3 v\u1eabn \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf, k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p 0,03% m\u1ed7i ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p theo \u0110i\u1ec1u 59 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019. N\u1ebfu doanh nghi\u1ec7p b\u1ea1n \u0111ang c\u00f3 s\u1ed1 d\u01b0 treo \u1edf ti\u1ec3u m\u1ee5c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, \u0111\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m n\u00ean tra c\u1ee9u ngh\u0129a v\u1ee5 thu\u1ebf tr\u00ean eTax v\u00e0 x\u1eed l\u00fd d\u1ee9t \u0111i\u1ec3m.<\/p>\n<p class=\"p2\"><b>Ba, ki\u1ec3m tra kho\u1ea3n \u0111\u00e3 n\u1ed9p th\u1eeba.<\/b> M\u1ed9t s\u1ed1 doanh nghi\u1ec7p n\u1ed9p tr\u01b0\u1edbc l\u1ec7 ph\u00ed m\u00f4n b\u00e0i cho n\u0103m 2026 v\u00e0o cu\u1ed1i n\u0103m 2025 theo th\u00f3i quen. Kho\u1ea3n n\u00e0y tr\u1edf th\u00e0nh n\u1ed9p th\u1eeba v\u00e0 c\u00f3 th\u1ec3 b\u00f9 tr\u1eeb v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf kh\u00e1c ho\u1eb7c l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n theo \u0110i\u1ec1u 60 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019. \u0110\u1eebng \u0111\u1ec3 n\u00f3 n\u1eb1m im tr\u00ean h\u1ec7 th\u1ed1ng.<\/p>\n<p class=\"p2\"><b>B\u1ed1n, d\u1ecdn d\u1eb9p s\u1ed5 s\u00e1ch v\u00e0 c\u1ea5u h\u00ecnh ph\u1ea7n m\u1ec1m.<\/b> B\u1ecf b\u00fat to\u00e1n tr\u00edch tr\u01b0\u1edbc l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ea7u n\u0103m, g\u1ee1 nh\u1eafc vi\u1ec7c \u201cn\u1ed9p m\u00f4n b\u00e0i tr\u01b0\u1edbc 30\/01\u201d kh\u1ecfi l\u1ecbch k\u1ebf to\u00e1n, v\u00e0 t\u1eaft c\u00e1c c\u1ea5u h\u00ecnh t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n kho\u1ea3n n\u00e0y trong ph\u1ea7n m\u1ec1m. N\u1ebfu doanh nghi\u1ec7p \u0111ang d\u00f9ng <a href=\"https:\/\/arito.vn\/en\/quan-ly-tai-chinh-ke-toan\/\"><span class=\"s1\">ph\u00e2n h\u1ec7 t\u00e0i ch\u00ednh k\u1ebf to\u00e1n c\u1ee7a Arito<\/span><\/a>, ph\u1ea7n \u0111\u1ecbnh k\u1ef3 n\u00e0y ch\u1ec9 m\u1ea5t v\u00e0i ph\u00fat \u0111\u1ec3 ch\u1ec9nh trong danh m\u1ee5c b\u00fat to\u00e1n t\u1ef1 \u0111\u1ed9ng.<\/p>\n<h2 class=\"p1\">H\u1ea1ch to\u00e1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i v\u00e0 chuy\u1ec3n ti\u1ebfp sang Th\u00f4ng t\u01b0 99\/2025<\/h2>\n<p class=\"p2\">V\u1edbi k\u1ef3 2025 tr\u1edf v\u1ec1 tr\u01b0\u1edbc, l\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p v\u00e0 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n h\u1ee3p l\u1ec7.<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Nghi\u1ec7p v\u1ee5<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">N\u1ee3<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">C\u00f3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Ghi nh\u1eadn s\u1ed1 ph\u1ea3i n\u1ed9p<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">TK 642 (theo Th\u00f4ng t\u01b0 200) ho\u1eb7c TK 6422 (theo Th\u00f4ng t\u01b0 133)<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">TK 3339<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">N\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">TK 3339<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">TK 111, 112<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">T\u1eeb ng\u00e0y 01\/01\/2026, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u00e1p d\u1ee5ng theo <b>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b> thay cho Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, c\u00f2n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC. \u0110\u00e2y l\u00e0 hai thay \u0111\u1ed5i di\u1ec5n ra c\u00f9ng th\u1eddi \u0111i\u1ec3m, n\u00ean k\u1ebf to\u00e1n n\u00ean r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 m\u1eabu s\u1ed5 trong c\u00f9ng m\u1ed9t \u0111\u1ee3t thay v\u00ec l\u00e0m r\u1eddi r\u1ea1c. B\u00e0i <a href=\"https:\/\/arito.vn\/en\/so-nhat-ky-chung-la-gi-huong-dan-cach-ghi-so-nhat-ky-chung\/\"><span class=\"s1\">s\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 g\u00ec v\u00e0 c\u00e1ch ghi s\u1ed5<\/span><\/a> \u0111\u00e3 c\u1eadp nh\u1eadt m\u1eabu s\u1ed5 S03a-DN theo Th\u00f4ng t\u01b0 99, b\u1ea1n c\u00f3 th\u1ec3 d\u00f9ng l\u00e0m m\u1ed1c \u0111\u1ed1i chi\u1ebfu.<\/p>\n<h2 class=\"p1\">B\u1ecf l\u1ec7 ph\u00ed m\u00f4n b\u00e0i kh\u00f4ng ph\u1ea3i thay \u0111\u1ed5i duy nh\u1ea5t c\u1ee7a n\u0103m 2026<\/h2>\n<p class=\"p2\">N\u1ebfu ch\u1ec9 nh\u00ecn ri\u00eang kho\u1ea3n m\u00f4n b\u00e0i, h\u1ed9 kinh doanh ti\u1ebft ki\u1ec7m nhi\u1ec1u nh\u1ea5t l\u00e0 1 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i n\u0103m. Nh\u01b0ng c\u00f9ng th\u1eddi \u0111i\u1ec3m \u0111\u00f3, c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi h\u1ed9 kinh doanh thay \u0111\u1ed5i c\u0103n b\u1ea3n.<\/p>\n<p class=\"p2\">C\u0169ng theo Ngh\u1ecb quy\u1ebft 198\/2025\/QH15, ph\u01b0\u01a1ng ph\u00e1p thu\u1ebf kho\u00e1n v\u1edbi h\u1ed9 kinh doanh ch\u1ea5m d\u1ee9t t\u1eeb 01\/01\/2026. H\u1ed9 chuy\u1ec3n sang t\u1ef1 k\u00ea khai v\u00e0 t\u1ef1 n\u1ed9p tr\u00ean doanh thu th\u1ef1c t\u1ebf, k\u00e9o theo y\u00eau c\u1ea7u v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 s\u00e1ch m\u00e0 tr\u01b0\u1edbc \u0111\u00e2y h\u1ed9 kho\u00e1n g\u1ea7n nh\u01b0 kh\u00f4ng ph\u1ea3i l\u00e0m. V\u1edbi h\u1ed9 c\u00f3 doanh thu v\u00e0i t\u1ef7 \u0111\u1ed3ng m\u1ed7i n\u0103m, chi ph\u00ed tu\u00e2n th\u1ee7 m\u1edbi l\u1edbn h\u01a1n nhi\u1ec1u so v\u1edbi kho\u1ea3n m\u00f4n b\u00e0i \u0111\u01b0\u1ee3c b\u1ecf.<\/p>\n<p class=\"p2\">Hai b\u00e0i vi\u1ebft li\u00ean quan n\u1ebfu b\u1ea1n \u0111ang chu\u1ea9n b\u1ecb cho thay \u0111\u1ed5i n\u00e0y:<\/p>\n<ul class=\"ul1\">\n<li class=\"li4\"><span class=\"s2\"><a href=\"https:\/\/arito.vn\/en\/hoa-don-dien-tu-ho-kinh-doanh\/\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ed9 kinh doanh: m\u1eabu, quy \u0111\u1ecbnh v\u00e0 c\u00e1ch \u0111\u0103ng k\u00fd<\/a><\/span><\/li>\n<li class=\"li5\"><span class=\"s2\"><a href=\"https:\/\/arito.vn\/en\/cac-quy-dinh-ve-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien\/\">C\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/a><\/span><\/li>\n<\/ul>\n<p class=\"p2\">V\u1edbi doanh nghi\u1ec7p, n\u0103m 2026 c\u0169ng l\u00e0 n\u0103m \u0111\u1ea7u \u00e1p d\u1ee5ng \u0111\u1ed3ng th\u1eddi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15 v\u1edbi c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t 15% cho doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng, 17% cho doanh thu tr\u00ean 3 t\u1ef7 \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 20% cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f2n l\u1ea1i. Kho\u1ea3n m\u00f4n b\u00e0i 2-3 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c b\u1ecf l\u00e0 tin vui nh\u1ecf, c\u00f2n ph\u1ea7n vi\u1ec7c th\u1eadt n\u1eb1m \u1edf ch\u1ed7 kh\u00e1c. B\u1ea1n c\u00f3 th\u1ec3 xem th\u00eam <a href=\"https:\/\/arito.vn\/en\/quyet-toan-thue-la-gi-nhung-luu-y-quan-trong-ve-quyet-toan-thue\/\"><span class=\"s1\">quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 g\u00ec v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng<\/span><\/a>.<\/p>\n<h2 class=\"p6\">Checklist r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 m\u00f4n b\u00e0i trong qu\u00fd 1\/2026<\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Vi\u1ec7c c\u1ea7n l\u00e0m<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Ai l\u00e0m<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">M\u1ed1c th\u1eddi gian<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Tr\u1ea1ng th\u00e1i<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">N\u1ed9p t\u1edd khai 01\/LPMB k\u1ef3 2025 cho \u0111\u01a1n v\u1ecb m\u1edbi th\u00e0nh l\u1eadp, \u0111\u01a1n v\u1ecb thay \u0111\u1ed5i v\u1ed1n, chi nh\u00e1nh m\u1edbi l\u1eadp trong 2025<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">K\u1ebf to\u00e1n thu\u1ebf<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">Tr\u01b0\u1edbc 30\/01\/2026<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p3\">N\u1ed9p n\u1ed1t ti\u1ec1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i k\u1ef3 2025 n\u1ebfu kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p3\">K\u1ebf to\u00e1n thu\u1ebf<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p3\">Tr\u01b0\u1edbc 30\/01\/2026<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">Tra c\u1ee9u ngh\u0129a v\u1ee5 thu\u1ebf tr\u00ean eTax, l\u1ecdc ti\u1ec3u m\u1ee5c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, x\u00e1c \u0111\u1ecbnh s\u1ed1 n\u1ee3 v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">Th\u00e1ng 1\/2026<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p3\">\u0110\u1ed1i chi\u1ebfu kho\u1ea3n \u0111\u00e3 n\u1ed9p tr\u01b0\u1edbc cho k\u1ef3 2026, l\u00e0m th\u1ee7 t\u1ee5c b\u00f9 tr\u1eeb ho\u1eb7c ho\u00e0n<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p3\">K\u1ebf to\u00e1n thu\u1ebf<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p3\">Qu\u00fd 1\/2026<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p3\">G\u1ee1 b\u00fat to\u00e1n tr\u00edch tr\u01b0\u1edbc v\u00e0 c\u1ea3nh b\u00e1o \u0111\u1ecbnh k\u1ef3 kh\u1ecfi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p3\">K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p3\">Th\u00e1ng 1\/2026<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p3\">C\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 m\u1eabu s\u1ed5 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p3\">K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p3\">Tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5 th\u00e1ng 1\/2026<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"td8\" valign=\"top\">\n<p class=\"p3\">Th\u00f4ng b\u00e1o n\u1ed9i b\u1ed9 cho chi nh\u00e1nh, c\u1eeda h\u00e0ng v\u1ec1 vi\u1ec7c kh\u00f4ng c\u00f2n ngh\u0129a v\u1ee5 m\u00f4n b\u00e0i<\/p>\n<\/td>\n<td class=\"td8\" valign=\"top\">\n<p class=\"p3\">K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/p>\n<\/td>\n<td class=\"td8\" valign=\"top\">\n<p class=\"p3\">Th\u00e1ng 1\/2026<\/p>\n<\/td>\n<td class=\"td8\" valign=\"top\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 class=\"p1\">Qu\u1ea3n l\u00fd ngh\u0129a v\u1ee5 thu\u1ebf b\u1eb1ng ph\u1ea7n m\u1ec1m thay v\u00ec b\u1eb1ng tr\u00ed nh\u1edb<\/h2>\n<p class=\"p2\">Chuy\u1ec7n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i cho th\u1ea5y m\u1ed9t r\u1ee7i ro quen thu\u1ed9c: quy \u0111\u1ecbnh thay \u0111\u1ed5i, nh\u01b0ng quy tr\u00ecnh trong doanh nghi\u1ec7p v\u1eabn ch\u1ea1y theo n\u1ebfp c\u0169, v\u00e0 k\u1ebf to\u00e1n ch\u1ec9 ph\u00e1t hi\u1ec7n khi \u0111\u00e3 n\u1ed9p th\u1eeba ho\u1eb7c n\u1ed9p thi\u1ebfu.<\/p>\n<p class=\"p2\"><span class=\"s1\"><a href=\"https:\/\/arito.vn\/en\/phan-mem-quan-ly-doanh-nghiep-arito\/\">Ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p Arito ERP<\/a><\/span> x\u1eed l\u00fd ph\u1ea7n n\u00e0y b\u1eb1ng c\u00e1ch g\u1eafn ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0o l\u1ecbch c\u00f4ng vi\u1ec7c v\u00e0 b\u00fat to\u00e1n t\u1ef1 \u0111\u1ed9ng, thay v\u00ec \u0111\u1ec3 m\u1ed7i k\u1ebf to\u00e1n t\u1ef1 nh\u1edb. C\u1ee5 th\u1ec3:<\/p>\n<ul class=\"ul1\">\n<li class=\"li3\">Ph\u00e2n h\u1ec7 <a href=\"https:\/\/arito.vn\/en\/quan-ly-tai-chinh-ke-toan\/\"><span class=\"s1\">t\u00e0i ch\u00ednh k\u1ebf to\u00e1n<\/span><\/a> cho ph\u00e9p khai b\u00e1o b\u00fat to\u00e1n \u0111\u1ecbnh k\u1ef3 theo t\u1eebng s\u1eafc thu\u1ebf, b\u1eadt t\u1eaft theo hi\u1ec7u l\u1ef1c v\u0103n b\u1ea3n, c\u00f3 nh\u1eadt k\u00fd thay \u0111\u1ed5i \u0111\u1ec3 bi\u1ebft ai ch\u1ec9nh v\u00e0 ch\u1ec9nh khi n\u00e0o<\/li>\n<li class=\"li3\">H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 m\u1eabu s\u1ed5 c\u1eadp nh\u1eadt theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC, xu\u1ea5t \u0111\u01b0\u1ee3c s\u1ed5 nh\u1eadt k\u00fd chung, s\u1ed5 c\u00e1i, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo \u0111\u00fang bi\u1ec3u m\u1eabu<\/li>\n<li class=\"li3\">K\u1ebft n\u1ed1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed qua <a href=\"https:\/\/arito.vn\/en\/safeinvoice\/\"><span class=\"s1\">SafeInvoice<\/span><\/a>, gi\u1ea3m vi\u1ec7c nh\u1eadp tay v\u00e0 sai l\u1ec7ch gi\u1eefa h\u00f3a \u0111\u01a1n v\u1edbi s\u1ed5 s\u00e1ch<\/li>\n<li class=\"li2\">Theo d\u00f5i c\u00f4ng n\u1ee3 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo t\u1eebng ti\u1ec3u m\u1ee5c, gi\u00fap ph\u00e1t hi\u1ec7n s\u1ed1 d\u01b0 treo nh\u01b0 tr\u01b0\u1eddng h\u1ee3p m\u00f4n b\u00e0i n\u1ed9p th\u1eeba<\/li>\n<\/ul>\n<p class=\"p2\">N\u1ebfu doanh nghi\u1ec7p b\u1ea1n \u0111ang d\u00f9ng nhi\u1ec1u file Excel r\u1eddi r\u1ea1c cho ph\u1ea7n n\u00e0y, <a href=\"https:\/\/arito.vn\/en\/yeu-cau-demo\/\"><span class=\"s1\">\u0111\u0103ng k\u00fd demo<\/span><\/a> \u0111\u1ec3 xem c\u00e1ch Arito x\u1eed l\u00fd m\u1ed9t chu tr\u00ecnh t\u1eeb ch\u1ee9ng t\u1eeb \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<h2 class=\"p1\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf m\u00f4n b\u00e0i<\/h2>\n<h3 class=\"p2\"><b>N\u0103m 2026 c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i kh\u00f4ng?<\/b><\/h3>\n<p class=\"p2\">Kh\u00f4ng. Theo \u0110i\u1ec1u 10 Ngh\u1ecb quy\u1ebft 198\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 362\/2025\/N\u0110-CP, vi\u1ec7c thu v\u00e0 n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1ea5m d\u1ee9t t\u1eeb 01\/01\/2026. Doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u00e0y cho k\u1ef3 2026 tr\u1edf \u0111i.<\/p>\n<h3 class=\"p2\"><b>Thu\u1ebf m\u00f4n b\u00e0i b\u1eadc 4 l\u00e0 bao nhi\u00eau ti\u1ec1n?<\/b><\/h3>\n<p class=\"p2\">Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1eeb 2017 \u0111\u1ebfn h\u1ebft 2025 kh\u00f4ng c\u00f3 b\u1eadc 4. N\u1ebfu b\u1ea1n tra c\u1ee9u bi\u1ec3u c\u0169 tr\u01b0\u1edbc n\u0103m 2017 th\u00ec b\u1eadc 4 c\u1ee7a h\u1ed9 c\u00e1 th\u1ec3 l\u00e0 300.000 \u0111\u1ed3ng m\u1ed7i n\u0103m (Th\u00f4ng t\u01b0 96\/2002\/TT-BTC), c\u00f2n b\u1eadc 4 c\u1ee7a t\u1ed5 ch\u1ee9c theo v\u1ed1n \u0111\u0103ng k\u00fd l\u00e0 1.000.000 \u0111\u1ed3ng m\u1ed7i n\u0103m (Th\u00f4ng t\u01b0 42\/2003\/TT-BTC). C\u1ea3 hai bi\u1ec3u n\u00e0y \u0111\u1ec1u \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c.<\/p>\n<h3 class=\"p2\"><b>C\u00f3 m\u1ea5y b\u1eadc thu\u1ebf m\u00f4n b\u00e0i?<\/b><\/h3>\n<p class=\"p2\">Giai \u0111o\u1ea1n 2017-2025: t\u1ed5 ch\u1ee9c c\u00f3 3 b\u1eadc (3 tri\u1ec7u, 2 tri\u1ec7u, 1 tri\u1ec7u \u0111\u1ed3ng), h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u00f3 3 b\u1eadc ch\u1ecbu thu (1 tri\u1ec7u, 500 ngh\u00ecn, 300 ngh\u00ecn \u0111\u1ed3ng) c\u1ed9ng nh\u00f3m \u0111\u01b0\u1ee3c mi\u1ec5n khi doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i n\u0103m tr\u1edf xu\u1ed1ng. T\u1eeb 2026 kh\u00f4ng c\u00f2n b\u1eadc n\u00e0o v\u00ec kho\u1ea3n thu \u0111\u00e3 b\u1ecb b\u00e3i b\u1ecf.<\/p>\n<h3 class=\"p2\"><b>Doanh nghi\u1ec7p th\u00e0nh l\u1eadp n\u0103m 2026 c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i kh\u00f4ng?<\/b><\/h3>\n<p class=\"p2\">Kh\u00f4ng. Ngh\u0129a v\u1ee5 k\u00ea khai g\u1eafn v\u1edbi ngh\u0129a v\u1ee5 n\u1ed9p, m\u00e0 ngh\u0129a v\u1ee5 n\u1ed9p \u0111\u00e3 ch\u1ea5m d\u1ee9t. M\u1eabu 01\/LPMB ch\u1ec9 c\u00f2n d\u00f9ng cho k\u1ef3 t\u00ednh l\u1ec7 ph\u00ed 2025 tr\u1edf v\u1ec1 tr\u01b0\u1edbc.<\/p>\n<h3 class=\"p2\"><b>Doanh nghi\u1ec7p th\u00e0nh l\u1eadp th\u00e1ng 11\/2025 th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><\/h3>\n<p class=\"p2\">Doanh nghi\u1ec7p th\u00e0nh l\u1eadp trong n\u0103m 2025 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m \u0111\u1ea7u theo Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP, nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai 01\/LPMB ch\u1eadm nh\u1ea5t ng\u00e0y 30\/01\/2026. T\u1eeb k\u1ef3 2026 th\u00ec kh\u00f4ng c\u00f2n ngh\u0129a v\u1ee5 n\u00e0o.<\/p>\n<h3 class=\"p2\"><b>\u0110\u00e3 n\u1ed9p ti\u1ec1n m\u00f4n b\u00e0i cho n\u0103m 2026 r\u1ed3i th\u00ec c\u00f3 \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i kh\u00f4ng?<\/b><\/h3>\n<p class=\"p2\">C\u00f3. Kho\u1ea3n n\u00e0y tr\u1edf th\u00e0nh ti\u1ec1n n\u1ed9p th\u1eeba, doanh nghi\u1ec7p l\u00e0m th\u1ee7 t\u1ee5c b\u00f9 tr\u1eeb v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf kh\u00e1c ho\u1eb7c \u0111\u1ec1 ngh\u1ecb ho\u00e0n theo \u0110i\u1ec1u 60 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14.<\/p>\n<h3 class=\"p2\"><b>N\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc c\u00f3 \u0111\u01b0\u1ee3c x\u00f3a theo ch\u00ednh s\u00e1ch m\u1edbi kh\u00f4ng?<\/b><\/h3>\n<p class=\"p2\">Kh\u00f4ng. Ch\u00ednh s\u00e1ch ch\u1ec9 ch\u1ea5m d\u1ee9t vi\u1ec7c thu t\u1eeb 01\/01\/2026, ngh\u0129a v\u1ee5 \u0111\u00e3 ph\u00e1t sinh tr\u01b0\u1edbc \u0111\u00f3 v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7, k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p 0,03% m\u1ed7i ng\u00e0y.<\/p>\n<h3 class=\"p2\"><b>H\u1ed9 kinh doanh \u0111\u01b0\u1ee3c l\u1ee3i g\u00ec t\u1eeb vi\u1ec7c b\u1ecf l\u1ec7 ph\u00ed m\u00f4n b\u00e0i?<\/b><\/h3>\n<p class=\"p2\">Ti\u1ebft ki\u1ec7m t\u1ed1i \u0111a 1 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i n\u0103m. Tuy nhi\u00ean c\u00f9ng th\u1eddi \u0111i\u1ec3m, thu\u1ebf kho\u00e1n b\u1ecb b\u1ecf v\u00e0 h\u1ed9 chuy\u1ec3n sang t\u1ef1 k\u00ea khai theo doanh thu th\u1ef1c t\u1ebf, n\u00ean chi ph\u00ed tu\u00e2n th\u1ee7 t\u1ed5ng th\u1ec3 c\u00f3 th\u1ec3 t\u0103ng ch\u1ee9 kh\u00f4ng gi\u1ea3m.<\/p>\n<h3 class=\"p2\"><b>Chi nh\u00e1nh v\u00e0 v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n n\u0103m 2026 c\u00f3 ph\u1ea3i n\u1ed9p g\u00ec kh\u00f4ng?<\/b><\/h3>\n<p class=\"p2\">Kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i. C\u00e1c ngh\u0129a v\u1ee5 kh\u00e1c nh\u01b0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1eabn gi\u1eef nguy\u00ean theo quy \u0111\u1ecbnh ri\u00eang.<\/p>\n<h2 class=\"p1\">T\u1ed5ng k\u1ebft<\/h2>\n<p class=\"p2\">Thu\u1ebf m\u00f4n b\u00e0i, t\u00ean ph\u00e1p l\u00fd l\u00e0 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, l\u00e0 kho\u1ea3n thu c\u1ed1 \u0111\u1ecbnh theo b\u1eadc t\u00ednh tr\u00ean v\u1ed1n ho\u1eb7c doanh thu, t\u1ed3n t\u1ea1i \u1edf Vi\u1ec7t Nam g\u1ea7n 60 n\u0103m v\u00e0 ch\u1ea5m d\u1ee9t t\u1eeb ng\u00e0y 01\/01\/2026 theo Ngh\u1ecb quy\u1ebft 198\/2025\/QH15 c\u00f9ng Ngh\u1ecb \u0111\u1ecbnh 362\/2025\/N\u0110-CP.<\/p>\n<h2 class=\"p2\">Ba \u0111i\u1ec1u c\u1ea7n nh\u1edb:<\/h2>\n<p class=\"p2\">Bi\u1ec3u b\u1eadc ch\u1ec9 c\u00f2n gi\u00e1 tr\u1ecb tra c\u1ee9u cho c\u00e1c k\u1ef3 tr\u01b0\u1edbc 2026, v\u00e0 trong bi\u1ec3u \u0111\u00f3 kh\u00f4ng t\u1ed3n t\u1ea1i b\u1eadc 4 nh\u01b0 nhi\u1ec1u ng\u01b0\u1eddi v\u1eabn t\u00ecm. Ngh\u0129a v\u1ee5 c\u1ee7a k\u1ef3 2025 ph\u1ea3i ho\u00e0n t\u1ea5t tr\u01b0\u1edbc ng\u00e0y 30\/01\/2026, g\u1ed3m c\u1ea3 t\u1edd khai l\u1eabn ti\u1ec1n c\u00f2n n\u1ee3. Vi\u1ec7c b\u00e3i b\u1ecf m\u1ed9t kho\u1ea3n thu nh\u1ecf \u0111i k\u00e8m nhi\u1ec1u thay \u0111\u1ed5i l\u1edbn h\u01a1n trong c\u00f9ng n\u0103m, t\u1eeb ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u1ebfn c\u01a1 ch\u1ebf thu\u1ebf m\u1edbi c\u1ee7a h\u1ed9 kinh doanh, n\u00ean \u0111\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m n\u00ean r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 quy tr\u00ecnh thu\u1ebf thay v\u00ec ch\u1ec9 x\u00f3a m\u1ed9t d\u00f2ng nh\u1eafc vi\u1ec7c.<\/p>\n<p class=\"p2\">N\u1ebfu c\u1ea7n t\u01b0 v\u1ea5n v\u1ec1 gi\u1ea3i ph\u00e1p k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n tr\u1ecb \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh m\u1edbi, <a href=\"https:\/\/arito.vn\/en\/thong-tin-lien-he\/\"><span class=\"s1\">li\u00ean h\u1ec7 v\u1edbi Arito<\/span><\/a> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3.<\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1eeb ng\u00e0y 01\/01\/2026, thu\u1ebf m\u00f4n b\u00e0i kh\u00f4ng c\u00f2n l\u00e0 kho\u1ea3n ph\u1ea3i n\u1ed9p h\u1eb1ng n\u0103m c\u1ee7a doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh n\u1eefa. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i l\u1edbn nh\u1ea5t c\u1ee7a s\u1eafc thu n\u00e0y sau g\u1ea7n 60 n\u0103m t\u1ed3n t\u1ea1i, nh\u01b0ng ph\u1ea7n l\u1edbn n\u1ed9i dung \u0111ang l\u01b0u h\u00e0nh tr\u00ean m\u1ea1ng v\u1eabn h\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh v\u00e0 c\u00e1ch [&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":5,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14600\/revisions"}],"predecessor-version":[{"id":17972,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14600\/revisions\/17972"}],"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}]}}