{"id":22012,"date":"2026-08-31T15:27:18","date_gmt":"2026-08-31T08:27:18","guid":{"rendered":"https:\/\/arito.vn\/?p=22012"},"modified":"2026-10-07T22:39:14","modified_gmt":"2026-10-07T15:39:14","slug":"thue-suat-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/thue-suat-la-gi\/","title":{"rendered":"Thu\u1ebf su\u1ea5t l\u00e0 g\u00ec? B\u1ea3ng thu\u1ebf su\u1ea5t m\u1edbi nh\u1ea5t 2026 v\u00e0 v\u00ed d\u1ee5 t\u00ednh"},"content":{"rendered":"

Thu\u1ebf su\u1ea5t l\u00e0 con s\u1ed1 \u0111\u01a1n gi\u1ea3n nh\u1ea5t trong m\u1ed9t ph\u00e9p t\u00ednh thu\u1ebf, v\u00e0 c\u0169ng l\u00e0 con s\u1ed1 b\u1ecb d\u00f9ng sai nhi\u1ec1u nh\u1ea5t, v\u00ec n\u0103m 2026 c\u00f3 nhi\u1ec1u m\u1ee9c thay \u0111\u1ed5i c\u00f9ng l\u00fac<\/strong>: bi\u1ec3u thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n gi\u1ea3m t\u1eeb 7 b\u1eadc c\u00f2n 5, gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u0103ng, v\u00e0 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i b\u1ecb b\u00e3i b\u1ecf.<\/p>\n

B\u00e0i vi\u1ebft \u0111\u01b0a b\u1ea3ng thu\u1ebf su\u1ea5t hi\u1ec7n h\u00e0nh c\u1ee7a b\u1ed1n nh\u00f3m thu\u1ebf ch\u00ednh, k\u00e8m m\u1ed9t v\u00ed d\u1ee5 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ea7y \u0111\u1ee7 c\u00f3 ki\u1ec3m tra ch\u00e9o.<\/p>\n

Thu\u1ebf su\u1ea5t l\u00e0 g\u00ec?<\/h2>\n

L\u00e0 t\u1ef7 l\u1ec7 ho\u1eb7c m\u1ee9c d\u00f9ng \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb c\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/strong>.<\/p>\n

Ba d\u1ea1ng thu\u1ebf su\u1ea5t:<\/strong><\/p>\n\n\n\n\n\n\n\n
D\u1ea1ng<\/td>\nC\u00e1ch ho\u1ea1t \u0111\u1ed9ng<\/td>\nV\u00ed d\u1ee5<\/td>\n<\/tr>\n<\/thead>\n
Thu\u1ebf su\u1ea5t theo t\u1ef7 l\u1ec7 c\u1ed1 \u0111\u1ecbnh<\/strong><\/td>\nM\u1ed9t t\u1ef7 l\u1ec7 \u00e1p cho to\u00e0n b\u1ed9 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/td>\nThu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 20%<\/td>\n<\/tr>\n
Thu\u1ebf su\u1ea5t l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n<\/strong><\/td>\nChia c\u0103n c\u1ee9 t\u00ednh thu\u1ebf th\u00e0nh c\u00e1c b\u1eadc, m\u1ed7i b\u1eadc m\u1ed9t t\u1ef7 l\u1ec7<\/td>\nThu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/td>\n<\/tr>\n
Thu\u1ebf su\u1ea5t tuy\u1ec7t \u0111\u1ed1i<\/strong><\/td>\nM\u1ed9t s\u1ed1 ti\u1ec1n c\u1ed1 \u0111\u1ecbnh tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb<\/td>\nM\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

D\u1ea1ng th\u1ee9 hai l\u00e0 d\u1ea1ng b\u1ecb hi\u1ec3u sai nhi\u1ec1u nh\u1ea5t.<\/strong> Thu nh\u1eadp t\u00ednh thu\u1ebf 35 tri\u1ec7u m\u1ed9t th\u00e1ng kh\u00f4ng b\u1ecb \u0111\u00e1nh 20% tr\u00ean to\u00e0n b\u1ed9 35 tri\u1ec7u. Ch\u1ec9 ph\u1ea7n v\u01b0\u1ee3t 30 tri\u1ec7u m\u1edbi ch\u1ecbu 20%.<\/p>\n

\"\"<\/p>\n

Thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/h2>\n\n\n\n\n\n\n\n\n
Thu\u1ebf su\u1ea5t<\/td>\n\u00c1p d\u1ee5ng cho<\/td>\n<\/tr>\n<\/thead>\n
0%<\/strong><\/td>\nH\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh<\/td>\n<\/tr>\n
5%<\/strong><\/td>\nM\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thi\u1ebft y\u1ebfu theo danh m\u1ee5c<\/td>\n<\/tr>\n
8%<\/strong><\/td>\nM\u1ee9c gi\u1ea3m cho m\u1ed9t s\u1ed1 nh\u00f3m, theo Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP<\/strong>, \u0111\u1ebfn 31\/12\/2026<\/strong><\/td>\n<\/tr>\n
10%<\/strong><\/td>\nM\u1ee9c ph\u1ed5 th\u00f4ng, \u00e1p cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f2n l\u1ea1i<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Hai \u0111i\u1ec3m c\u1ea7n c\u1ea9n th\u1eadn:<\/strong><\/p>\n

M\u1ee9c 8% kh\u00f4ng \u00e1p cho m\u1ecdi h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5.<\/strong> Ph\u1ea3i \u0111\u1ed1i chi\u1ebfu danh m\u1ee5c. \u00c1p sai l\u00e0 l\u1ed7i ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, v\u00e0 n\u1ebfu \u00e1p 8% cho nh\u00f3m ph\u1ea3i ch\u1ecbu 10% th\u00ec ph\u00e1t sinh thi\u1ebfu thu\u1ebf.<\/p>\n

Thu\u1ebf su\u1ea5t 0% kh\u00e1c v\u1edbi kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/strong> Thu\u1ebf su\u1ea5t 0% v\u1eabn thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o<\/strong>. H\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o. \u0110\u00e2y l\u00e0 kh\u00e1c bi\u1ec7t quan tr\u1ecdng v\u1ec1 ti\u1ec1n.<\/p>\n\n\n\n\n\n\n
 <\/td>\nThu\u1ebf su\u1ea5t 0%<\/td>\nKh\u00f4ng ch\u1ecbu thu\u1ebf<\/td>\n<\/tr>\n<\/thead>\n
Thu\u1ebf \u0111\u1ea7u ra<\/td>\n0<\/td>\nKh\u00f4ng ph\u00e1t sinh<\/td>\n<\/tr>\n
Kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o<\/strong><\/td>\n\u0110\u01b0\u1ee3c<\/strong><\/td>\nKh\u00f4ng \u0111\u01b0\u1ee3c<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\"\"<\/h2>\n

Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/h2>\n\n\n\n\n\n\n\n
Thu\u1ebf su\u1ea5t<\/td>\n\u00c1p d\u1ee5ng<\/td>\n<\/tr>\n<\/thead>\n
20%<\/strong><\/td>\nM\u1ee9c ph\u1ed5 th\u00f4ng theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15<\/strong>, hi\u1ec7u l\u1ef1c 01\/10\/2025<\/td>\n<\/tr>\n
C\u00e1c m\u1ee9c \u01b0u \u0111\u00e3i<\/td>\nTheo ng\u00e0nh, \u0111\u1ecba b\u00e0n v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3<\/td>\n<\/tr>\n
C\u00e1c m\u1ee9c cao h\u01a1n<\/td>\nM\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9 nh\u01b0 t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c t\u00e0i nguy\u00ean<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(ng\u01b0\u1eddi duy\u1ec7t b\u00e0i b\u1ed5 sung c\u00e1c m\u1ee9c \u01b0u \u0111\u00e3i v\u00e0 m\u1ee9c \u0111\u1eb7c th\u00f9 c\u1ee5 th\u1ec3 theo Lu\u1eadt 67\/2025 v\u00e0 ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn)<\/em><\/p>\n

Bi\u1ec3u thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2026<\/h2>\n

\u0110\u00e2y l\u00e0 thay \u0111\u1ed5i l\u1edbn nh\u1ea5t c\u1ee7a n\u0103m 2026.<\/p>\n

Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, 5 b\u1eadc<\/h3>\n\n\n\n\n\n\n\n\n\n
B\u1eadc<\/td>\nThu nh\u1eadp t\u00ednh thu\u1ebf \/ th\u00e1ng<\/td>\nThu\u1ebf su\u1ea5t<\/td>\n<\/tr>\n<\/thead>\n
1<\/td>\n\u0110\u1ebfn 10 tri\u1ec7u<\/td>\n5%<\/strong><\/td>\n<\/tr>\n
2<\/td>\nTr\u00ean 10 \u0111\u1ebfn 30 tri\u1ec7u<\/td>\n10%<\/strong><\/td>\n<\/tr>\n
3<\/td>\nTr\u00ean 30 \u0111\u1ebfn 60 tri\u1ec7u<\/td>\n20%<\/strong><\/td>\n<\/tr>\n
4<\/td>\nTr\u00ean 60 \u0111\u1ebfn 100 tri\u1ec7u<\/td>\n30%<\/strong><\/td>\n<\/tr>\n
5<\/td>\nTr\u00ean 100 tri\u1ec7u<\/td>\n35%<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

So v\u1edbi bi\u1ec3u c\u0169 7 b\u1eadc<\/strong>, hai b\u1eadc gi\u1eefa \u0111\u01b0\u1ee3c gi\u1ea3m: b\u1eadc tr\u00ean 10 \u0111\u1ebfn 30 tri\u1ec7u t\u1eeb 15% xu\u1ed1ng 10%<\/strong>, b\u1eadc tr\u00ean 30 \u0111\u1ebfn 60 tri\u1ec7u t\u1eeb 25% xu\u1ed1ng 20%<\/strong>.<\/p>\n

C\u00f4ng th\u1ee9c r\u00fat g\u1ecdn<\/h3>\n

D\u00f9ng \u0111\u1ec3 t\u00ednh nhanh, \u0111\u01a1n v\u1ecb tri\u1ec7u \u0111\u1ed3ng, TNTT l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf m\u1ed9t th\u00e1ng:<\/p>\n\n\n\n\n\n\n\n\n\n
B\u1eadc<\/td>\nC\u00f4ng th\u1ee9c r\u00fat g\u1ecdn<\/td>\n<\/tr>\n<\/thead>\n
1<\/td>\n5% \u00d7 TNTT<\/td>\n<\/tr>\n
2<\/td>\n10% \u00d7 TNTT \u2212 0,5<\/td>\n<\/tr>\n
3<\/td>\n20% \u00d7 TNTT \u2212 3,5<\/td>\n<\/tr>\n
4<\/td>\n30% \u00d7 TNTT \u2212 9,5<\/td>\n<\/tr>\n
5<\/td>\n35% \u00d7 TNTT \u2212 14,5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/h3>\n\n\n\n\n\n\n
Kho\u1ea3n<\/td>\nM\u1ee9c m\u1edbi t\u1eeb 01\/01\/2026<\/td>\nM\u1ee9c c\u0169<\/td>\n<\/tr>\n<\/thead>\n
B\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/td>\n15.500.000 \u0111\/th\u00e1ng<\/strong><\/td>\n11.000.000<\/td>\n<\/tr>\n
M\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/td>\n6.200.000 \u0111\/th\u00e1ng<\/strong><\/td>\n4.400.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u0103n c\u1ee9: Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15<\/strong>.<\/p>\n

V\u00ed d\u1ee5 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ea7y \u0111\u1ee7<\/h2>\n

Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u01b0\u01a1ng 45.000.000 \u0111\u1ed3ng m\u1ed9t th\u00e1ng, c\u00f3 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, l\u00e0m vi\u1ec7c t\u1ea1i v\u00f9ng I.<\/p>\n

B\u01b0\u1edbc 1: t\u00ednh c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng<\/h3>\n\n\n\n\n\n\n\n\n
Kho\u1ea3n<\/td>\nT\u1ef7 l\u1ec7<\/td>\nS\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n<\/thead>\n
B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/td>\n8%<\/td>\n3.600.000<\/td>\n<\/tr>\n
B\u1ea3o hi\u1ec3m y t\u1ebf<\/td>\n1,5%<\/td>\n675.000<\/td>\n<\/tr>\n
B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/td>\n1%<\/td>\n450.000<\/td>\n<\/tr>\n
T\u1ed5ng<\/strong><\/td>\n10,5%<\/strong><\/td>\n4.725.000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ki\u1ec3m tra:<\/strong> 45.000.000 nh\u00e2n 10,5% b\u1eb1ng 4.725.000. Kh\u1edbp.<\/p>\n

V\u1ec1 m\u1ee9c tr\u1ea7n:<\/strong> m\u1ee9c tr\u1ea7n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 b\u1ea3o hi\u1ec3m y t\u1ebf l\u00e0 20 l\u1ea7n m\u1ee9c tham chi\u1ebfu. M\u1ee9c tham chi\u1ebfu l\u00e0 2.530.000 \u0111\u1ed3ng t\u1eeb 01\/7\/2026<\/strong>, n\u00ean tr\u1ea7n l\u00e0 50.600.000 \u0111\u1ed3ng<\/strong>. L\u01b0\u01a1ng 45 tri\u1ec7u ch\u01b0a ch\u1ea1m tr\u1ea7n. M\u1ee9c tr\u1ea7n b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p l\u00e0 20 l\u1ea7n l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng, v\u00f9ng I l\u00e0 106.200.000 \u0111\u1ed3ng, c\u0169ng ch\u01b0a ch\u1ea1m.<\/p>\n

B\u01b0\u1edbc 2: t\u00ednh thu nh\u1eadp t\u00ednh thu\u1ebf<\/h3>\n\n\n\n\n\n\n\n\n\n
Kho\u1ea3n<\/td>\nS\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n<\/thead>\n
Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/td>\n45.000.000<\/td>\n<\/tr>\n
Tr\u1eeb b\u1ea3o hi\u1ec3m<\/td>\n(4.725.000)<\/td>\n<\/tr>\n
Tr\u1eeb gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n<\/td>\n(15.500.000)<\/td>\n<\/tr>\n
Tr\u1eeb gi\u1ea3m tr\u1eeb 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/td>\n(6.200.000)<\/td>\n<\/tr>\n
Thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/td>\n18.575.000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ki\u1ec3m tra:<\/strong> 45.000.000 tr\u1eeb 4.725.000 tr\u1eeb 15.500.000 tr\u1eeb 6.200.000 b\u1eb1ng 18.575.000. Kh\u1edbp.<\/p>\n

B\u01b0\u1edbc 3: t\u00ednh thu\u1ebf theo bi\u1ec3u 5 b\u1eadc<\/h3>\n

Thu nh\u1eadp t\u00ednh thu\u1ebf 18.575.000 \u0111\u1ed3ng thu\u1ed9c b\u1eadc 2<\/strong>, tr\u00ean 10 \u0111\u1ebfn 30 tri\u1ec7u.<\/p>\n

T\u00ednh theo t\u1eebng b\u1eadc:<\/strong><\/p>\n\n\n\n\n\n\n\n
B\u1eadc<\/td>\nPh\u1ea7n thu nh\u1eadp<\/td>\nThu\u1ebf su\u1ea5t<\/td>\nThu\u1ebf<\/td>\n<\/tr>\n<\/thead>\n
1<\/td>\n10.000.000<\/td>\n5%<\/td>\n500.000<\/td>\n<\/tr>\n
2<\/td>\n8.575.000<\/td>\n10%<\/td>\n857.500<\/td>\n<\/tr>\n
T\u1ed5ng<\/strong><\/td>\n18.575.000<\/strong><\/td>\n <\/td>\n1.357.500<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u00ednh theo c\u00f4ng th\u1ee9c r\u00fat g\u1ecdn:<\/strong> 10% nh\u00e2n 18,575 tr\u1eeb 0,5 b\u1eb1ng 1,8575 tr\u1eeb 0,5 b\u1eb1ng 1,3575 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/p>\n

Ki\u1ec3m tra:<\/strong> hai c\u00e1ch cho c\u00f9ng k\u1ebft qu\u1ea3 1.357.500 \u0111\u1ed3ng<\/strong>. Kh\u1edbp.<\/p>\n

B\u01b0\u1edbc 4: thu nh\u1eadp th\u1ef1c nh\u1eadn<\/h3>\n\n\n\n\n\n\n\n\n
Kho\u1ea3n<\/td>\nS\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n<\/thead>\n
L\u01b0\u01a1ng<\/td>\n45.000.000<\/td>\n<\/tr>\n
Tr\u1eeb b\u1ea3o hi\u1ec3m<\/td>\n(4.725.000)<\/td>\n<\/tr>\n
Tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/td>\n(1.357.500)<\/td>\n<\/tr>\n
Th\u1ef1c nh\u1eadn<\/strong><\/td>\n38.917.500<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ki\u1ec3m tra:<\/strong> 45.000.000 tr\u1eeb 4.725.000 tr\u1eeb 1.357.500 b\u1eb1ng 38.917.500. Kh\u1edbp.<\/p>\n

So s\u00e1nh v\u1edbi c\u00e1ch t\u00ednh theo quy \u0111\u1ecbnh c\u0169<\/h3>\n\n\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/td>\nTheo m\u1ee9c m\u1edbi 2026<\/td>\nTheo m\u1ee9c c\u0169<\/td>\n<\/tr>\n<\/thead>\n
Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n<\/td>\n15.500.000<\/td>\n11.000.000<\/td>\n<\/tr>\n
Gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/td>\n6.200.000<\/td>\n4.400.000<\/td>\n<\/tr>\n
Thu nh\u1eadp t\u00ednh thu\u1ebf<\/td>\n18.575.000<\/td>\n24.875.000<\/td>\n<\/tr>\n
Thu\u1ebf su\u1ea5t b\u1eadc \u00e1p d\u1ee5ng<\/td>\n10%<\/td>\n15%<\/td>\n<\/tr>\n
Thu\u1ebf ph\u1ea3i n\u1ed9p<\/strong><\/td>\n1.357.500<\/strong><\/td>\n2.481.250<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u00e1ch t\u00ednh theo m\u1ee9c c\u0169:<\/strong> thu nh\u1eadp t\u00ednh thu\u1ebf b\u1eb1ng 45.000.000 tr\u1eeb 4.725.000 tr\u1eeb 11.000.000 tr\u1eeb 4.400.000 b\u1eb1ng 24.875.000. Thu\u1ebf b\u1eb1ng 15% nh\u00e2n 24,875 tr\u1eeb 0,75 b\u1eb1ng 3,73125 tr\u1eeb 0,75 b\u1eb1ng 2,48125 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/p>\n

Ch\u00eanh l\u1ec7ch:<\/strong> 2.481.250 tr\u1eeb 1.357.500 b\u1eb1ng 1.123.750 \u0111\u1ed3ng m\u1ed9t th\u00e1ng<\/strong>, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 13.485.000 \u0111\u1ed3ng m\u1ed9t n\u0103m<\/strong>.<\/p>\n

Hai thay \u0111\u1ed5i c\u00f9ng t\u00e1c \u0111\u1ed9ng theo m\u1ed9t chi\u1ec1u:<\/strong> gi\u1ea3m tr\u1eeb t\u0103ng l\u00e0m thu nh\u1eadp t\u00ednh thu\u1ebf gi\u1ea3m, v\u00e0 thu\u1ebf su\u1ea5t b\u1eadc t\u01b0\u01a1ng \u1ee9ng c\u0169ng gi\u1ea3m t\u1eeb 15% xu\u1ed1ng 10%.<\/p>\n

(ng\u01b0\u1eddi duy\u1ec7t b\u00e0i x\u00e1c nh\u1eadn c\u00f4ng th\u1ee9c r\u00fat g\u1ecdn c\u1ee7a bi\u1ec3u thu\u1ebf c\u0169 d\u00f9ng trong ph\u1ea7n so s\u00e1nh)<\/em><\/p>\n

L\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u00e3 b\u00e3i b\u1ecf<\/h2>\n\n\n\n\n\n
Content<\/td>\nQuy \u0111\u1ecbnh<\/td>\n<\/tr>\n<\/thead>\n
L\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/strong><\/td>\nB\u00e3i b\u1ecf ho\u00e0n to\u00e0n t\u1eeb 01\/01\/2026<\/strong> theo Ngh\u1ecb quy\u1ebft 198\/2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 362\/2025<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Kh\u00f4ng c\u00f2n kh\u00e1i ni\u1ec7m b\u1eadc l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/strong> M\u1ecdi t\u00e0i li\u1ec7u n\u1ed9i b\u1ed9 v\u00e0 b\u00e0i vi\u1ebft c\u00f2n \u0111\u1ec1 c\u1eadp m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo b\u1eadc v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ea7n \u0111\u01b0\u1ee3c b\u1ecf.<\/p>\n

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Thu\u1ebf su\u1ea5t v\u1edbi h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh<\/h2>\n\n\n\n\n\n\n\n
Content<\/td>\nQuy \u0111\u1ecbnh t\u1eeb 2026<\/td>\n<\/tr>\n<\/thead>\n
Thu\u1ebf kho\u00e1n<\/strong><\/td>\nB\u00e3i b\u1ecf t\u1eeb 01\/01\/2026<\/strong><\/td>\n<\/tr>\n
Ng\u01b0\u1ee1ng doanh thu kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/td>\n500 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t n\u0103m<\/strong> t\u1eeb 01\/01\/2026 theo Lu\u1eadt s\u1ed1 149\/2025\/QH15<\/strong><\/td>\n<\/tr>\n
H\u1ed9 kinh doanh doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng<\/td>\nB\u1eaft bu\u1ed9c d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ng\u01b0\u1ee1ng 500 tri\u1ec7u l\u00e0 m\u1ee9c m\u1edbi v\u00e0 \u0111\u00e3 qua ba l\u1ea7n thay \u0111\u1ed5i:<\/strong> 100 tri\u1ec7u, r\u1ed3i 200 tri\u1ec7u theo Lu\u1eadt 48\/2024, v\u00e0 500 tri\u1ec7u theo Lu\u1eadt 149\/2025\/QH15<\/strong>. Nhi\u1ec1u b\u00e0i vi\u1ebft hi\u1ec7n c\u00f2n \u0111\u1ec3 m\u1ee9c 200 tri\u1ec7u.<\/p>\n

Thu\u1ebf su\u1ea5t v\u1edbi ho\u1ea1t \u0111\u1ed9ng tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1<\/h2>\n

Theo Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP<\/strong>, hi\u1ec7u l\u1ef1c 01\/7\/2025, n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay.<\/p>\n\n\n\n\n\n\n\n
Lo\u1ea1i<\/td>\nThu\u1ebf GTGT<\/td>\nThu\u1ebf TNCN c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/td>\nThu\u1ebf TNCN c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/td>\n<\/tr>\n<\/thead>\n
H\u00e0ng h\u00f3a<\/td>\n1%<\/td>\n0,5%<\/td>\n1%<\/td>\n<\/tr>\n
Service<\/td>\n5%<\/td>\n2%<\/td>\n5%<\/td>\n<\/tr>\n
V\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a<\/td>\n3%<\/td>\n1,5%<\/td>\n2%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u01b0u \u00fd quan tr\u1ecdng:<\/strong> n\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c giao d\u1ecbch thu\u1ed9c lo\u1ea1i n\u00e0o th\u00ec \u00e1p m\u1ee9c cao nh\u1ea5t<\/strong>. \u0110\u00e2y l\u00e0 l\u00fd do ng\u01b0\u1eddi b\u00e1n tr\u00ean n\u1ec1n t\u1ea3ng n\u00ean ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 c\u1ee7a m\u00ecnh r\u00f5 r\u00e0ng.<\/p>\n

B\u1ea3y l\u1ed7i th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf su\u1ea5t<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n
L\u1ed7i<\/td>\nH\u1eadu qu\u1ea3<\/td>\n<\/tr>\n<\/thead>\n
D\u00f9ng bi\u1ec3u thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 7 b\u1eadc c\u0169<\/strong><\/td>\nT\u00ednh thu\u1ebf cao h\u01a1n th\u1ef1c t\u1ebf, ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb tr\u1eeb th\u1eeba<\/td>\n<\/tr>\n
D\u00f9ng gi\u1ea3m tr\u1eeb 11 tri\u1ec7u v\u00e0 4,4 tri\u1ec7u<\/strong><\/td>\nSai thu nh\u1eadp t\u00ednh thu\u1ebf<\/td>\n<\/tr>\n
\u00c1p m\u1ee9c 8% cho h\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c danh m\u1ee5c<\/strong><\/td>\nThi\u1ebfu thu\u1ebf, ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/td>\n<\/tr>\n
L\u1eabn thu\u1ebf su\u1ea5t 0% v\u1edbi kh\u00f4ng ch\u1ecbu thu\u1ebf<\/strong><\/td>\nKh\u1ea5u tr\u1eeb sai thu\u1ebf \u0111\u1ea7u v\u00e0o<\/td>\n<\/tr>\n
\u00c1p thu\u1ebf su\u1ea5t l\u0169y ti\u1ebfn l\u00ean to\u00e0n b\u1ed9 thu nh\u1eadp<\/strong><\/td>\nT\u00ednh thu\u1ebf qu\u00e1 cao<\/td>\n<\/tr>\n
C\u00f2n t\u00ednh l\u1ec7 ph\u00ed m\u00f4n b\u00e0i cho n\u0103m 2026<\/strong><\/td>\nN\u1ed9p kho\u1ea3n \u0111\u00e3 b\u1ecb b\u00e3i b\u1ecf<\/td>\n<\/tr>\n
C\u00f2n d\u00f9ng ng\u01b0\u1ee1ng 200 tri\u1ec7u cho h\u1ed9 kinh doanh<\/strong><\/td>\nX\u00e1c \u0111\u1ecbnh sai ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a b\u00ean b\u00e1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u1ed7i th\u1ee9 nh\u1ea5t v\u00e0 th\u1ee9 hai \u0111i c\u00f9ng nhau v\u00e0 xu\u1ea5t hi\u1ec7n \u1edf r\u1ea5t nhi\u1ec1u b\u1ea3ng l\u01b0\u01a1ng \u0111\u1ea7u n\u0103m 2026<\/strong>, v\u00ec b\u1ea3ng t\u00ednh Excel c\u0169 kh\u00f4ng \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt.<\/p>\n

\"\"<\/p>\n

T\u00ednh thu\u1ebf tr\u00ean h\u1ec7 th\u1ed1ng Arito<\/h2>\n

Arito<\/a> x\u1eed l\u00fd:<\/p>\n