{"id":6446,"date":"2024-02-23T11:03:23","date_gmt":"2024-02-23T04:03:23","guid":{"rendered":"https:\/\/arito.com.vn\/?p=6446"},"modified":"2026-05-27T22:00:09","modified_gmt":"2026-05-27T15:00:09","slug":"quyet-toan-thue-la-gi-nhung-luu-y-quan-trong-ve-quyet-toan-thue","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/quyet-toan-thue-la-gi-nhung-luu-y-quan-trong-ve-quyet-toan-thue\/","title":{"rendered":"Quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 g\u00ec? H\u1ed3 s\u01a1, th\u1eddi h\u1ea1n v\u00e0 h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf m\u1edbi nh\u1ea5t 2026"},"content":{"rendered":"<p class=\"p1\">Quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 c\u00f4ng vi\u1ec7c b\u1eaft bu\u1ed9c m\u1ed7i \u0111\u1ea7u n\u0103m v\u1edbi doanh nghi\u1ec7p v\u00e0 nhi\u1ec1u c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp. L\u00e0m \u0111\u00fang v\u00e0 \u0111\u00fang h\u1ea1n gi\u00fap tr\u00e1nh kho\u1ea3n ph\u1ea1t l\u00ean t\u1edbi 25 tri\u1ec7u \u0111\u1ed3ng. B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 g\u00ec, ai ph\u1ea3i quy\u1ebft to\u00e1n, h\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb, th\u1eddi h\u1ea1n 2026, c\u00e1ch quy\u1ebft to\u00e1n online v\u00e0 m\u1ee9c ph\u1ea1t khi ch\u1eadm n\u1ed9p.<\/p>\r\n<h2 class=\"p2\">Quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 g\u00ec?<\/h2>\r\n<p class=\"p1\">Quy\u1ebft to\u00e1n thu\u1ebf 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 (th\u01b0\u1eddng l\u00e0 n\u0103m), so s\u00e1nh v\u1edbi s\u1ed1 thu\u1ebf \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. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc \u201cch\u1ed1t s\u1ed5\u201d ngh\u0129a v\u1ee5 thu\u1ebf, \u0111\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed1 li\u1ec7u k\u00ea khai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\r\n<p class=\"p1\">C\u00f3 ba lo\u1ea1i quy\u1ebft to\u00e1n thu\u1ebf ph\u1ed5 bi\u1ebfn: thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT).<\/p>\r\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-27897\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/09\/quyet-toan-thue-2.jpg\" alt=\"quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 g\u00ec\" width=\"512\" height=\"256\" \/><\/p>\r\n<h2 class=\"p3\">T\u1ea1i sao ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf?<\/h2>\r\n<ul class=\"ul1\">\r\n<li class=\"li4\">X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf trong n\u0103m, tr\u00e1nh n\u1ed9p thi\u1ebfu d\u1eabn \u0111\u1ebfn truy thu v\u00e0 ph\u1ea1t.<\/li>\r\n<li class=\"li4\">\u0110\u01b0\u1ee3c ho\u00e0n l\u1ea1i ph\u1ea7n thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba.<\/li>\r\n<li class=\"li4\">L\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra.<\/li>\r\n<li class=\"li5\">\u0110\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u kh\u1edbp v\u1edbi <a href=\"https:\/\/arito.vn\/en\/bao-cao-tai-chinh-la-gi-gom-nhung-gi-va-han-nop\/\"><span class=\"s1\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a> v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/li>\r\n<\/ul>\r\n<h2 class=\"p6\">C\u00e1c lo\u1ea1i quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i quy\u1ebft to\u00e1n<\/h2>\r\n<p class=\"p7\">Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/p>\r\n<ul class=\"ul1\">\r\n<li class=\"li4\"><b>T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp:<\/b> quy\u1ebft to\u00e1n thay cho c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n, d\u00f9 ph\u00e1t sinh hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf.<\/li>\r\n<li class=\"li4\"><b>C\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n:<\/b> c\u00e1 nh\u00e2n 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, ho\u1eb7c c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba mu\u1ed1n ho\u00e0n, ho\u1eb7c c\u00f2n ph\u1ea3i n\u1ed9p th\u00eam.<\/li>\r\n<li class=\"li1\">C\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 thu nh\u1eadp m\u1ed9t n\u01a1i v\u00e0 \u0111\u00e3 \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c chi tr\u1ea3 th\u00ec kh\u00f4ng ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n.<\/li>\r\n<\/ul>\r\n<p class=\"p1\">Vi\u1ec7c t\u00ednh thu\u1ebf d\u1ef1a tr\u00ean bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n. Xem chi ti\u1ebft t\u1ea1i <a href=\"https:\/\/arito.vn\/en\/thue-luy-tien-la-gi-huong-dan-tinh-tncn-luy-tien-chinh-xac\/\"><span class=\"s1\">thu\u1ebf l\u0169y ti\u1ebfn l\u00e0 g\u00ec v\u00e0 c\u00e1ch t\u00ednh TNCN l\u0169y ti\u1ebfn<\/span><\/a>. Khi quy\u1ebft to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu <a href=\"https:\/\/arito.vn\/en\/chung-tu-khau-tru-thue-tncn-la-gi\/\"><span class=\"s1\">ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/span><\/a>.<\/p>\r\n<h3 class=\"p8\">Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/h3>\r\n<p class=\"p1\">M\u1ecdi doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec1u ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m, k\u1ec3 c\u1ea3 khi l\u1ed7 (s\u1ed1 thu\u1ebf b\u1eb1ng 0). S\u1ed1 li\u1ec7u l\u1ea5y t\u1eeb <a href=\"https:\/\/arito.vn\/en\/cac-buoc-lap-bao-cao-ket-qua-kinh-doanh-theo-mau-moi-nhat\/\"><span class=\"s1\">b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/a> v\u00e0 to\u00e0n b\u1ed9 <a href=\"https:\/\/arito.vn\/en\/lap-bao-cao-tai-chinh-nhanh-chong-chuan-phap-luat\/\"><span class=\"s1\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a> n\u0103m.<\/p>\r\n<h3 class=\"p8\">Quy\u1ebft to\u00e1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/h3>\r\n<p class=\"p1\">Hi\u1ec7n thu\u1ebf GTGT k\u00ea khai theo th\u00e1ng ho\u1eb7c qu\u00fd v\u00e0 kh\u00f4ng c\u00f3 t\u1edd khai quy\u1ebft to\u00e1n n\u0103m ri\u00eang, nh\u01b0ng doanh nghi\u1ec7p v\u1eabn c\u1ea7n r\u00e0 so\u00e1t, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u GTGT c\u1ea3 n\u0103m khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\r\n<h2 class=\"p6\">Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf 2026<\/h2>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\">Lo\u1ea1i quy\u1ebft to\u00e1n<\/p>\r\n<\/td>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\">\u0110\u1ed1i t\u01b0\u1ee3ng<\/p>\r\n<\/td>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\">H\u1ea1n n\u1ed9p (quy\u1ebft to\u00e1n n\u0103m 2025)<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">TNDN<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">Business<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">31\/3\/2026<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">TNCN<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">31\/3\/2026<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td3\" valign=\"top\">\r\n<p class=\"p4\">TNCN<\/p>\r\n<\/td>\r\n<td class=\"td3\" valign=\"top\">\r\n<p class=\"p4\">C\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n<\/p>\r\n<\/td>\r\n<td class=\"td3\" valign=\"top\">\r\n<p class=\"p4\">04\/5\/2026 (do 30\/4 v\u00e0 1\/5 tr\u00f9ng ngh\u1ec9 l\u1ec5, chuy\u1ec3n sang ng\u00e0y l\u00e0m vi\u1ec7c k\u1ebf ti\u1ebfp)<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p class=\"p1\">Nguy\u00ean t\u1eafc chung: t\u1ed5 ch\u1ee9c v\u00e0 doanh nghi\u1ec7p n\u1ed9p ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb khi k\u1ebft th\u00fac n\u0103m; c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n n\u1ed9p ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 4.<\/p>\r\n<h2 class=\"p6\">H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf c\u1ea7n chu\u1ea9n b\u1ecb<\/h2>\r\n<h3 class=\"p7\">H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/h3>\r\n<ul class=\"ul1\">\r\n<li class=\"li4\">T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN (m\u1eabu 02\/QTT-TNCN v\u1edbi c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n; m\u1eabu 05\/QTT-TNCN v\u1edbi t\u1ed5 ch\u1ee9c).<\/li>\r\n<li class=\"li4\">C\u00e1c ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea thu nh\u1eadp, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/li>\r\n<li class=\"li4\">Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN do t\u1ed5 ch\u1ee9c chi tr\u1ea3 c\u1ea5p.<\/li>\r\n<li class=\"li5\">B\u1ea3n sao ch\u1ee9ng t\u1eeb ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, \u0111\u00e3 t\u1ea1m n\u1ed9p.<\/li>\r\n<\/ul>\r\n<h3 class=\"p7\">H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/h3>\r\n<ul class=\"ul1\">\r\n<li class=\"li4\">T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (m\u1eabu 03\/TNDN) v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo.<\/li>\r\n<li class=\"li4\">B\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m: b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, thuy\u1ebft minh.<\/li>\r\n<li class=\"li9\">S\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn doanh thu v\u00e0 chi ph\u00ed.<\/li>\r\n<\/ul>\r\n<h2 class=\"p3\">H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN online<\/h2>\r\n<ol class=\"ol1\">\r\n<li class=\"li4\">Truy c\u1eadp H\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed d\u00e0nh cho c\u00e1 nh\u00e2n t\u1ea1i canhan.gdt.gov.vn v\u00e0 \u0111\u0103ng nh\u1eadp b\u1eb1ng m\u00e3 s\u1ed1 thu\u1ebf (ho\u1eb7c qua t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed VNeID).<\/li>\r\n<li class=\"li4\">Ch\u1ecdn \u201cQuy\u1ebft to\u00e1n thu\u1ebf\u201d v\u00e0 ch\u1ecdn t\u1edd khai 02\/QTT-TNCN.<\/li>\r\n<li class=\"li4\">H\u1ec7 th\u1ed1ng t\u1ef1 k\u1ebft xu\u1ea5t d\u1eef li\u1ec7u thu nh\u1eadp t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c chi tr\u1ea3; ki\u1ec3m tra, b\u1ed5 sung ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb.<\/li>\r\n<li class=\"li4\">R\u00e0 so\u00e1t s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p ho\u1eb7c n\u1ed9p th\u1eeba, \u0111\u00ednh k\u00e8m ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb.<\/li>\r\n<li class=\"li5\">K\u00fd v\u00e0 g\u1eedi t\u1edd khai, l\u01b0u gi\u1ea5y ti\u1ebfp nh\u1eadn. N\u1ebfu ph\u00e1t sinh s\u1ed1 ph\u1ea3i n\u1ed9p th\u00ec n\u1ed9p qua ng\u00e2n h\u00e0ng\/eTax.<\/li>\r\n<\/ol>\r\n<p><img decoding=\"async\" class=\"aligncenter wp-image-27898\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/09\/quyet-toan-thue-3.png\" alt=\"quy\u1ebft to\u00e1n thu\u1ebf GTGT\" width=\"512\" height=\"295\" \/><\/p>\r\n<h2 class=\"p3\">H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/h2>\r\n<ol class=\"ol1\">\r\n<li class=\"li4\">Ho\u00e0n t\u1ea5t s\u1ed5 s\u00e1ch, k\u1ebft chuy\u1ec3n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m.<\/li>\r\n<li class=\"li4\">L\u1eadp t\u1edd khai quy\u1ebft to\u00e1n 03\/TNDN tr\u00ean ph\u1ea7n m\u1ec1m HTKK, \u0111i\u1ec1n c\u00e1c ph\u1ee5 l\u1ee5c (k\u1ebft qu\u1ea3 kinh doanh, \u01b0u \u0111\u00e3i thu\u1ebf, chuy\u1ec3n l\u1ed7 n\u1ebfu c\u00f3).<\/li>\r\n<li class=\"li4\">K\u1ebft xu\u1ea5t XML, \u0111\u0103ng nh\u1eadp eTax doanh nghi\u1ec7p (thuedientu.gdt.gov.vn), n\u1ed9p t\u1edd khai k\u00e8m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\r\n<li class=\"li5\">K\u00fd s\u1ed1, g\u1eedi v\u00e0 n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3) \u0111\u00fang h\u1ea1n.<\/li>\r\n<\/ol>\r\n<h2 class=\"p2\">M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf<\/h2>\r\n<p class=\"p1\">Theo \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf b\u1ecb x\u1eed ph\u1ea1t:<\/p>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td4\" valign=\"top\">\r\n<p class=\"p4\">H\u00e0nh vi<\/p>\r\n<\/td>\r\n<td class=\"td4\" valign=\"top\">\r\n<p class=\"p4\">M\u1ee9c ph\u1ea1t<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">Ch\u1eadm 1 \u0111\u1ebfn 5 ng\u00e0y, c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">C\u1ea3nh c\u00e1o<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td4\" valign=\"top\">\r\n<p class=\"p4\">Ch\u1eadm 1 \u0111\u1ebfn 30 ng\u00e0y<\/p>\r\n<\/td>\r\n<td class=\"td4\" valign=\"top\">\r\n<p class=\"p4\">2.000.000 \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td4\" valign=\"top\">\r\n<p class=\"p4\">Ch\u1eadm 31 \u0111\u1ebfn 60 ng\u00e0y<\/p>\r\n<\/td>\r\n<td class=\"td4\" valign=\"top\">\r\n<p class=\"p4\">5.000.000 \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">Ch\u1eadm 61 \u0111\u1ebfn 90 ng\u00e0y, ho\u1eb7c tr\u00ean 90 ng\u00e0y nh\u01b0ng kh\u00f4ng ph\u00e1t sinh thu\u1ebf ph\u1ea3i n\u1ed9p<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p4\">8.000.000 \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">Ch\u1eadm tr\u00ean 90 ng\u00e0y v\u00e0 c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">15.000.000 \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p class=\"p11\">L\u01b0u \u00fd: c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n m\u00e0 c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba (\u0111\u1ec1 ngh\u1ecb ho\u00e0n) th\u00ec n\u1ed9p ch\u1eadm kh\u00f4ng b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1. Ngo\u00e0i ti\u1ec1n ph\u1ea1t, s\u1ed1 thu\u1ebf n\u1ed9p ch\u1eadm c\u00f2n b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y.<\/p>\r\n<h2 class=\"p3\">Kinh nghi\u1ec7m \u0111\u1ec3 quy\u1ebft to\u00e1n thu\u1ebf thu\u1eadn l\u1ee3i<\/h2>\r\n<ul class=\"ul1\">\r\n<li class=\"li4\">\u0110\u1ed1i chi\u1ebfu s\u1ed5 s\u00e1ch, c\u00f4ng n\u1ee3, h\u00e0ng t\u1ed3n kho v\u00e0 doanh thu, chi ph\u00ed theo t\u1eebng th\u00e1ng trong n\u0103m thay v\u00ec d\u1ed3n v\u00e0o cu\u1ed1i k\u1ef3.<\/li>\r\n<li class=\"li4\">R\u00e0 so\u00e1t \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed: h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7, thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1edbi h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng, h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7.<\/li>\r\n<li class=\"li4\">Ki\u1ec3m tra h\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, b\u1ea3ng l\u01b0\u01a1ng \u0111\u1ec3 kh\u1edbp v\u1edbi ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb TNCN.<\/li>\r\n<li class=\"li5\">L\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb c\u00f3 h\u1ec7 th\u1ed1ng \u0111\u1ec3 s\u1eb5n s\u00e0ng khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra.<\/li>\r\n<\/ul>\r\n<h2 class=\"p2\">Quy\u1ebft to\u00e1n thu\u1ebf d\u1ec5 d\u00e0ng v\u1edbi ph\u1ea7n m\u1ec1m Arito<\/h2>\r\n<p class=\"p1\">Quy\u1ebft to\u00e1n nhanh hay ch\u1eadm ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c s\u1ed1 li\u1ec7u c\u1ea3 n\u0103m c\u00f3 s\u1ea1ch v\u00e0 s\u1eb5n s\u00e0ng hay kh\u00f4ng. <a href=\"https:\/\/arito.vn\/en\/quan-ly-tai-chinh-ke-toan\/\"><span class=\"s1\">Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd T\u00e0i ch\u00ednh &#8211; K\u1ebf to\u00e1n Arito<\/span><\/a> h\u1ed7 tr\u1ee3:<\/p>\r\n<ul class=\"ul1\">\r\n<li class=\"li4\">T\u1ef1 \u0111\u1ed9ng k\u1ebft chuy\u1ec3n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebft xu\u1ea5t s\u1ed1 li\u1ec7u ph\u1ee5c v\u1ee5 t\u1edd khai quy\u1ebft to\u00e1n.<\/li>\r\n<li class=\"li4\">Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb t\u1eadp trung v\u1edbi <a href=\"https:\/\/arito.vn\/en\/hoa-don-dien-tu\/\"><span class=\"s1\">h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed Arito<\/span><\/a> and <a href=\"https:\/\/arito.vn\/en\/safeinvoice\/\"><span class=\"s1\">Safeinvoice<\/span><\/a>, tr\u00e1nh thi\u1ebfu ch\u1ee9ng t\u1eeb khi quy\u1ebft to\u00e1n.<\/li>\r\n<li class=\"li5\">K\u1ebft h\u1ee3p <a href=\"https:\/\/safebooks.vn\/\" target=\"_blank\" rel=\"noopener\"><span class=\"s1\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n Safebooks<\/span><\/a> \u0111\u1ec3 kh\u00e9p k\u00edn quy tr\u00ecnh t\u1eeb ghi nh\u1eadn \u0111\u1ebfn k\u00ea khai thu\u1ebf.<\/li>\r\n<\/ul>\r\n<h2 class=\"p2\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p (FAQ)<\/h2>\r\n<h3 class=\"p1\"><b>Quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2025 h\u1ea1n cu\u1ed1i l\u00e0 ng\u00e0y n\u00e0o?<\/b><\/h3>\r\n<p class=\"p1\">T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp: 31\/3\/2026. C\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n: 04\/5\/2026 (do 30\/4 v\u00e0 1\/5 tr\u00f9ng ngh\u1ec9 l\u1ec5).<\/p>\r\n<h3 class=\"p1\"><b>Doanh nghi\u1ec7p l\u1ed7 c\u00f3 ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNDN kh\u00f4ng?<\/b><\/h3>\r\n<p class=\"p1\">C\u00f3. M\u1ecdi doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec1u ph\u1ea3i n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n TNDN, k\u1ec3 c\u1ea3 khi l\u1ed7.<\/p>\r\n<h3 class=\"p1\"><b>C\u00e1 nh\u00e2n l\u00e0m m\u1ed9t n\u01a1i c\u00f3 ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n kh\u00f4ng?<\/b><\/h3>\r\n<p class=\"p1\">Kh\u00f4ng, n\u1ebfu \u0111\u00e3 \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c chi tr\u1ea3 quy\u1ebft to\u00e1n thay v\u00e0 kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p th\u00eam.<\/p>\r\n<h3 class=\"p1\"><b>N\u1ed9p ch\u1eadm h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/b><\/h3>\r\n<p class=\"p1\">T\u1eeb c\u1ea3nh c\u00e1o \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng t\u00f9y s\u1ed1 ng\u00e0y ch\u1eadm v\u00e0 vi\u1ec7c c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p hay kh\u00f4ng, theo \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/p>\r\n<h3 class=\"p1\"><b>Quy\u1ebft to\u00e1n thu\u1ebf GTGT c\u00f3 t\u1edd khai ri\u00eang kh\u00f4ng?<\/b><\/h3>\r\n<p class=\"p1\">Kh\u00f4ng. Thu\u1ebf GTGT k\u00ea khai theo th\u00e1ng\/qu\u00fd, kh\u00f4ng c\u00f3 t\u1edd khai quy\u1ebft to\u00e1n n\u0103m ri\u00eang.<\/p>","protected":false},"excerpt":{"rendered":"<p>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":[],"_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":8,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/6446\/revisions"}],"predecessor-version":[{"id":16923,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/6446\/revisions\/16923"}],"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}]}}