.<\/span><\/p>\r\nC\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\r\nQuy\u1ebft to\u00e1n thu\u1ebf l\u00e0 g\u00ec?<\/b><\/h3>\r\n
L\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c t\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf, so v\u1edbi s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p trong k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 c\u00f2n ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c s\u1ed1 n\u1ed9p th\u1eeba \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i.<\/p>\r\n
Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 khi n\u00e0o?<\/b><\/h3>\r\n
Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n do t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n: ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. C\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n: ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 4 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/p>\r\n
Ai \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n?<\/b><\/h3>\r\n
C\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1ea1i m\u1ed9t n\u01a1i theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean v\u00e0 c\u00f2n \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00f3 khi quy\u1ebft to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u00eam thu nh\u1eadp v\u00e3ng lai \u1edf n\u01a1i kh\u00e1c th\u00ec ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 m\u1ee9c thu nh\u1eadp v\u00e3ng lai v\u00e0 \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb theo t\u1ef7 l\u1ec7.<\/p>\r\n
Ai ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf?<\/b><\/h3>\r\n
Ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp t\u1eeb hai n\u01a1i tr\u1edf l\u00ean kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u1ee7y quy\u1ec1n, ng\u01b0\u1eddi \u0111\u00e3 ngh\u1ec9 vi\u1ec7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n, ng\u01b0\u1eddi c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba mu\u1ed1n \u0111\u01b0\u1ee3c ho\u00e0n, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng t\u1ea1i Vi\u1ec7t Nam, v\u00e0 ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i.<\/p>\r\n
Quy\u1ebft to\u00e1n k\u1ef3 2025 v\u00e0 k\u1ef3 2026 kh\u00e1c nhau th\u1ebf n\u00e0o?<\/b><\/h3>\r\n
K\u1ef3 t\u00ednh thu\u1ebf 2025 \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn 7 b\u1eadc v\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb c\u0169. T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026 \u00e1p d\u1ee5ng bi\u1ec3u 5 b\u1eadc, gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n 15,5 tri\u1ec7u \u0111\u1ed3ng v\u00e0 m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c 6,2 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng.<\/p>\r\n
Ngh\u1ec9 vi\u1ec7c gi\u1eefa n\u0103m th\u00ec quy\u1ebft to\u00e1n th\u1ebf n\u00e0o?<\/b><\/h3>\r\n
Ng\u01b0\u1eddi \u0111\u00e3 ngh\u1ec9 vi\u1ec7c v\u00e0 kh\u00f4ng c\u00f2n l\u00e0m t\u1ea1i t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp khi quy\u1ebft to\u00e1n th\u00ec kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n, ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n. Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ec3 c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n.<\/p>\r\n
Ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/b><\/h3>\r\n
Theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020, m\u1ee9c ph\u1ea1t t\u0103ng d\u1ea7n theo s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p. L\u01b0u \u00fd ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i ba l\u1ea7n, g\u1ea7n nh\u1ea5t l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 291\/2026 ng\u00e0y 21\/7\/2026, n\u00ean ph\u1ea3i tra b\u1ea3n h\u1ee3p nh\u1ea5t m\u1edbi nh\u1ea5t thay v\u00ec d\u00f9ng m\u1ee9c c\u1ee7a b\u1ea3n g\u1ed1c n\u0103m 2020.<\/p>\r\n
H\u1ed9 kinh doanh c\u00f3 ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?<\/b><\/h3>\r\n
T\u1eeb 01\/01\/2026 h\u1ed9 kinh doanh b\u1ecf ph\u01b0\u01a1ng ph\u00e1p thu\u1ebf kho\u00e1n, chuy\u1ec3n sang t\u1ef1 k\u00ea khai theo doanh thu th\u1ef1c t\u1ebf ghi nh\u1eadn qua h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, k\u00e8m ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf 1 t\u1ef7 \u0111\u1ed3ng m\u1ed7i n\u0103m. Ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn cho nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y.<\/p>\r\n
T\u1ed5ng k\u1ebft<\/h2>\r\n
\u0110i\u1ec3m c\u1ea7n ch\u00fa \u00fd nh\u1ea5t trong giai \u0111o\u1ea1n 2026 v\u00e0 2027 l\u00e0 hai k\u1ef3 t\u00ednh thu\u1ebf li\u1ec1n nhau \u00e1p d\u1ee5ng hai bi\u1ec3u thu\u1ebf kh\u00e1c nhau. Quy\u1ebft to\u00e1n k\u1ef3 2025 d\u00f9ng quy \u0111\u1ecbnh c\u0169, trong khi kh\u1ea5u tr\u1eeb h\u1eb1ng th\u00e1ng c\u1ee7a n\u0103m 2026 \u0111\u00e3 theo bi\u1ec3u 5 b\u1eadc v\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb m\u1edbi.<\/p>\r\n
Ba vi\u1ec7c n\u00ean l\u00e0m tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n:<\/p>\r\n
R\u00e0 danh s\u00e1ch ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c trong n\u0103m v\u00e0 c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho h\u1ecd. \u0110\u00e2y l\u00e0 vi\u1ec7c doanh nghi\u1ec7p hay qu\u00ean v\u00e0 khi\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng t\u1ef1 quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c.<\/p>\r\n
R\u00e0 h\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, ki\u1ec3m tra th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb kh\u1edbp v\u1edbi th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd.<\/p>\r\n
\u0110\u1ed1i chi\u1ebfu s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u1edbi s\u1ed1 \u0111\u00e3 n\u1ed9p ng\u00e2n s\u00e1ch tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai, kh\u00f4ng \u0111\u1ee3i \u0111\u1ebfn l\u00fac n\u1ed9p m\u1edbi ph\u00e1t hi\u1ec7n l\u1ec7ch.<\/p>\r\n
V\u1ec1 m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p, lu\u00f4n tra b\u1ea3n h\u1ee3p nh\u1ea5t m\u1edbi nh\u1ea5t c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 125\/2020. Ph\u1ea7n l\u1edbn b\u1ea3ng m\u1ee9c ph\u1ea1t \u0111ang l\u01b0u h\u00e0nh tr\u00ean m\u1ea1ng l\u1ea5y t\u1eeb b\u1ea3n g\u1ed1c n\u0103m 2020 v\u00e0 ch\u01b0a \u0111\u1ed1i chi\u1ebfu ba l\u1ea7n s\u1eeda \u0111\u1ed5i.<\/p>\r\n
N\u1ed9i dung mang t\u00ednh tham kh\u1ea3o, kh\u00f4ng thay th\u1ebf \u00fd ki\u1ebfn t\u01b0 v\u1ea5n thu\u1ebf. C\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh v\u1ec1 bi\u1ec3u m\u1eabu, th\u1eddi h\u1ea1n v\u00e0 m\u1ee9c ph\u1ea1t t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n. C\u1ea7n trao \u0111\u1ed5i v\u1ec1 h\u1ec7 th\u1ed1ng h\u1ed7 tr\u1ee3 quy\u1ebft to\u00e1n, li\u00ean h\u1ec7 v\u1edbi Arito<\/span><\/a>.<\/p>\r\n<\/div>","protected":false},"excerpt":{"rendered":"Quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 giai \u0111o\u1ea1n r\u1ea5t quan tr\u1ecdng v\u00e0 c\u1ea7n thi\u1ebft v\u1edbi c\u00e1c doanh nghi\u1ec7p hi\u1ec7n nay. \u0110\u1ed1i v\u1edbi nh\u1eefng k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p, vi\u1ec7c hi\u1ec3u r\u00f5 v\u1ec1 kh\u00e1i ni\u1ec7m, \u0111\u1eb7c \u0111i\u1ec3m v\u00e0 c\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng.\u00a0Trong b\u00e0i vi\u1ebft n\u00e0y, h\u00e3y c\u00f9ng\u00a0ARITO\u00a0t\u00ecm hi\u1ec3u\u00a0nh\u1eefng n\u1ed9i dung xoay quanh quy\u1ebft to\u00e1n thu\u1ebf.<\/p>","protected":false},"author":12,"featured_media":7729,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62,13,1,224],"tags":[136],"class_list":["post-6446","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-khac","category-tin-trong-nganh","category-tin-tuc","category-tin-tuc-chung","tag-tin-tuc"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":8}},"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/6446","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=6446"}],"version-history":[{"count":9,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/6446\/revisions"}],"predecessor-version":[{"id":25147,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/6446\/revisions\/25147"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/7729"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=6446"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=6446"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=6446"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
![\"quy\u1ebft](\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/09\/quyet-toan-thue-2.jpg\")
<\/p>\r\n![\"quy\u1ebft](\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/09\/quyet-toan-thue-3.png\")
<\/p>\r\n