{"id":5775,"date":"2026-01-17T10:26:50","date_gmt":"2026-01-17T03:26:50","guid":{"rendered":"https:\/\/ktcvietnam.com\/uncategorized-vi\/tong-hop-chinh-sach-thue-vad-quan-ly-thue-doi-voi-ho-kinh-doanh-ca-nhan-kinh-doanh\/"},"modified":"2026-01-17T10:36:16","modified_gmt":"2026-01-17T03:36:16","slug":"tong-hop-chinh-sach-thue-vad-quan-ly-thue-doi-voi-ho-kinh-doanh-ca-nhan-kinh-doanh","status":"publish","type":"post","link":"https:\/\/ktcvietnam.com\/vi\/tin-tuc\/tong-hop-chinh-sach-thue-vad-quan-ly-thue-doi-voi-ho-kinh-doanh-ca-nhan-kinh-doanh\/","title":{"rendered":"T\u1ed5ng h\u1ee3p ch\u00ednh s\u00e1ch Thu\u1ebf v\u00e0 Qu\u1ea3n l\u00fd Thu\u1ebf \u0111\u1ed1i v\u1edbi H\u1ed9 kinh doanh, C\u00e1 nh\u00e2n kinh doanh."},"content":{"rendered":"\n<p><strong>1.<\/strong>   <strong>C\u0102N C\u1ee8 PH\u00c1P L\u00dd<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 48\/2024\/QH15 v\u00e0 Lu\u1eadt s\u1ed1 149\/2025\/QH15<\/li>\n\n\n\n<li>Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15<\/li>\n\n\n\n<li>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/li>\n\n\n\n<li>Th\u00f4ng t\u01b0 s\u1ed1 152\/2025\/TT-BTC<\/li>\n\n\n\n<li>D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi HKD, CNKD<\/li>\n\n\n\n<li>D\u1ef1 th\u1ea3o Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi HKD, CNKD<\/li>\n<\/ul>\n\n<p><strong>2.<\/strong>  <strong>C\u00c1CH T\u00cdNH THU\u1ebe \u0110\u1ed0I V\u1edaI H\u1ed8 KINH DOANH, C\u00c1 NH\u00c2N KINH DOANH<\/strong><\/p>\n\n<p><strong>2.1<\/strong> <strong>Ng\u01b0\u1ee1ng doanh thu v\u00e0 thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng \u201cGTGT\u201d, thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n \u201cTNCN\u201d<\/strong><\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>M\u1ee9c doanh thu<\/strong><strong><\/strong><\/td><td><strong>Thu\u1ebf GTGT<\/strong><strong><\/strong><\/td><td><strong>Thu\u1ebf TNCN<\/strong><strong><\/strong><\/td><\/tr><tr><td>D\u01b0\u1edbi 500 tri\u1ec7u \u0111\u1ed3ng<\/td><td>Kh\u00f4ng ch\u1ecbu thu\u1ebf<\/td><td>Kh\u00f4ng ch\u1ecbu thu\u1ebf<\/td><\/tr><tr><td>Tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 3 t\u1ef7 \u0111\u1ed3ng<\/td><td>T\u1ef7 l\u1ec7 % x Doanh thu<\/td><td>L\u1ef1a ch\u1ecdn:<br\/>&#8211; Thu\u1ebf su\u1ea5t x Doanh thu t\u00ednh thu\u1ebf (l\u00e0 ph\u1ea7n v\u01b0\u1ee3t tr\u00ean 500tr)<br\/>Ho\u1eb7c:<br\/>&#8211; Thu\u1ebf su\u1ea5t 15% x Thu nh\u1eadp t\u00ednh thu\u1ebf (= Doanh thu \u2013 chi ph\u00ed)<\/td><\/tr><tr><td>T\u1eeb tr\u00ean 3 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng<\/td><td>T\u1ef7 l\u1ec7 % x Doanh thu<\/td><td>Thu\u1ebf su\u1ea5t 17% x Thu nh\u1eadp t\u00ednh thu\u1ebf <br\/>(= Doanh thu \u2013 chi ph\u00ed)<\/td><\/tr><tr><td>Tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng<\/td><td>T\u1ef7 l\u1ec7 % x Doanh thu<\/td><td>Thu\u1ebf su\u1ea5t 20% x Thu nh\u1eadp t\u00ednh thu\u1ebf <br\/>(= Doanh thu \u2013 chi ph\u00ed)<\/td><\/tr><\/tbody><\/table><\/figure>\n<p><strong>2.2<\/strong> <strong>T\u00f3m t\u1eaft t\u1ef7 l\u1ec7 Thu\u1ebf GTGT v\u00e0 Thu\u1ebf su\u1ea5t thu\u1ebf TNCN (HKD\/CNKD l\u1ef1a ch\u1ecdn t\u00ednh thu\u1ebf theo doanh thu t\u00ednh thu\u1ebf<\/strong>)<\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Ng\u00e0nh ngh\u1ec1 kinh doanh<\/strong><strong><\/strong> <strong> <\/strong><\/td><td><strong>T\u1ef7 l\u1ec7 GTGT<\/strong><strong><\/strong><\/td><td><strong>Thu\u1ebf su\u1ea5t TNCN<\/strong><strong><\/strong><\/td><\/tr><tr><td>Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a<\/td><td>1%<\/td><td>0.5%<\/td><\/tr><tr><td>D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<br\/>Ri\u00eang ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea TS, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p, thu\u1ebf su\u1ea5t TNCN 5%<\/td><td>5%   <\/td><td>2%   <\/td><\/tr><tr><td>S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/td><td>3%   <\/td><td>1.5%   <\/td><\/tr><tr><td>Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c<\/td><td>2%<\/td><td>1%<\/td><\/tr><\/tbody><\/table><\/figure>\n<p><strong>2.3 Doanh thu x\u00e1c \u0111\u1ecbnh thu\u1ebf TNCN<\/strong><\/p>\n\n<p>Doanh thu l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 k\u1ec3 c\u1ea3 tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i m\u00e0 CNKD \u0111\u01b0\u1ee3c h\u01b0\u1edfng, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n; <strong>bao g\u1ed3m c\u1ea3:<\/strong> <\/p>\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1c kho\u1ea3n th\u01b0\u1edfng \u0111\u01b0\u1ee3c nh\u1eadn;<\/li>\n\n\n\n<li>Kho\u1ea3n \u0111\u01b0\u1ee3c nh\u1eadn t\u1eeb h\u1ed7 tr\u1ee3 \u0111\u1ea1t doanh s\u1ed1, khuy\u1ebfn m\u1ea1i, chi\u1ebft kh\u1ea5u thanh to\u00e1n;<\/li>\n\n\n\n<li>Kho\u1ea3n h\u1ed7 tr\u1ee3 \u0111\u01b0\u1ee3c nh\u1eadn b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n;<\/li>\n\n\n\n<li>C\u00e1c kho\u1ea3n tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i, ph\u00ed thu th\u00eam \u0111\u01b0\u1ee3c nh\u1eadn theo quy \u0111\u1ecbnh (Kh\u00f4ng bao g\u1ed3m: Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i);<\/li>\n\n\n\n<li>C\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, b\u1ed3i th\u01b0\u1eddng kh\u00e1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/li>\n\n\n\n<li>Doanh thu kh\u00e1c m\u00e0 CNKD \u0111\u01b0\u1ee3c nh\u1eadn kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/li>\n<\/ul>\n\n<p><strong>2.4<\/strong> <strong>C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/strong><\/p>\n\n<p>L\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thanh to\u00e1n t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n\n<p><strong>3.<\/strong>  <strong>H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec V\u00c0 TH\u1edcI H\u1ea0N KHAI THU\u1ebe<\/strong><\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Doanh thu<\/strong><\/td><td><strong>H\u0110\u0110T<\/strong><strong><\/strong><\/td><td><strong>Th\u1eddi h\u1ea1n khai thu\u1ebf<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>DT \u2264 500 tri\u1ec7u VND<\/strong><\/td><td>Kh\u00f4ng<\/td><td>&#8211; 1 l\u1ea7n\/ n\u0103m (31\/01 n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo)<br\/>&#8211; Ri\u00eang n\u0103m H\u0110 2026: 02 l\u1ea7n\/n\u0103m (31\/7\/2026 v\u00e0 31\/1\/2027)<br\/>&#8211; Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh DT th\u1ef1c t\u1ebf &gt; 500 tri\u1ec7u: khai, n\u1ed9p thu\u1ebf k\u1ec3 t\u1eeb qu\u00fd ph\u00e1t sinh DT&gt;500 tri\u1ec7u <\/td><\/tr><tr><td><strong>500 tri\u1ec7u VND &lt; DT&lt;= 3 t\u1ef7<\/strong><\/td><td rowspan=\"3\"><strong>500 tri\u1ec7u &lt; DT &lt; 1 T\u1ef7:<\/strong> Kh\u00f4ng b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u00e0 c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng H\u0110\u0110T th\u00ec \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng. N\u1ebfu c\u00f3 nhu c\u1ea7u th\u00ec \u0111\u01b0\u1ee3c CQT c\u1ea5p h\u00f3a \u0111\u01a1n t\u1eebng l\u1ea7n ph\u00e1t sinh. <strong>DT \u2265 1 T\u1ef7: Ph\u1ea3i s\u1eed d\u1ee5ng H\u0110\u0110T<\/strong>. <\/td><td>Theo qu\u00fd<br\/>Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf TNCN tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf: khai t\u1ea1m n\u1ed9p thu\u1ebf TNCN theo qu\u00fd tr\u00ean c\u00f9ng h\u1ed3 s\u01a1 khai thu\u1ebf GTGT v\u00e0 khai quy\u1ebft to\u00e1n thu\u1ebf TNCN theo n\u0103m (ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/3 n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo)<\/td><\/tr><tr><td><strong>3 t\u1ef7 &lt; DT\u2264 50 t\u1ef7<\/strong><\/td><td>Khai, n\u1ed9p thu\u1ebf GTGT theo qu\u00fd, khai t\u1ea1m n\u1ed9p thu\u1ebf TNCN theo qu\u00fd tr\u00ean c\u00f9ng h\u1ed3 s\u01a1 khai thu\u1ebf GTGT v\u00e0 khai quy\u1ebft to\u00e1n thu\u1ebf TNCN theo n\u0103m (ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/3 n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo)<\/td><\/tr><tr><td><strong>DT &gt; 50 t\u1ef7<\/strong><\/td><td>Khai, n\u1ed9p thu\u1ebf GTGT theo th\u00e1ng, khai t\u1ea1m n\u1ed9p thu\u1ebf TNCN theo th\u00e1ng tr\u00ean c\u00f9ng h\u1ed3 s\u01a1 khai thu\u1ebf GTGT v\u00e0 khai quy\u1ebft to\u00e1n thu\u1ebf TNCN theo n\u0103m (ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/3 n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo)<br\/><\/td><\/tr><\/tbody><\/table><\/figure>\n<p><strong>4.  <\/strong> <strong>CH\u1ebe \u0110\u1ed8 K\u1ebe TO\u00c1N \u0110\u1ed0I V\u1edaI HKD, CNKD THEO TT 152\/2025\/TT-BTC<\/strong><\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>M\u1ee9c doanh thu<\/strong><\/td><td><strong>T\u00ean s\u1ed5 k\u1ebf to\u00e1n<\/strong><strong><\/strong><\/td><td><strong>M\u1eabu s\u1ed5 k\u1ebf to\u00e1n<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>DT \u2264 500 tri\u1ec7u VND<\/strong><\/td><td>S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/td><td>S1a-HKD <\/td><\/tr><tr><td><strong>Thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu<\/strong><\/td><td>S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/td><td>S2a-HKD <\/td><\/tr><tr><td><strong>Thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu v\u00e0 thu\u1ebf TNCN tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/td><td>&#8211; S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<br\/>&#8211; S\u1ed5 chi ti\u1ebft doanh thu, chi ph\u00ed<br\/>&#8211; S\u1ed5 chi ti\u1ebft v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, h\u00e0ng h\u00f3a<br\/>&#8211; S\u1ed5 chi ti\u1ebft ti\u1ec1n<\/td><td>&#8211; S2b-HKD &#8211; S2c-HKD &#8211; S2d-HKD &#8211; S2e-HKD <\/td><\/tr><\/tbody><\/table><\/figure>","protected":false},"excerpt":{"rendered":"<p>1. C\u0102N C\u1ee8 PH\u00c1P L\u00dd 2. C\u00c1CH T\u00cdNH THU\u1ebe \u0110\u1ed0I V\u1edaI H\u1ed8 KINH DOANH, C\u00c1 NH\u00c2N KINH DOANH 2.1 Ng\u01b0\u1ee1ng doanh thu v\u00e0 thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng \u201cGTGT\u201d, thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n \u201cTNCN\u201d M\u1ee9c doanh thu Thu\u1ebf GTGT Thu\u1ebf TNCN D\u01b0\u1edbi 500 tri\u1ec7u \u0111\u1ed3ng Kh\u00f4ng ch\u1ecbu thu\u1ebf Kh\u00f4ng ch\u1ecbu thu\u1ebf Tr\u00ean 500 tri\u1ec7u [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5783,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-5775","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/5775","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/comments?post=5775"}],"version-history":[{"count":7,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/5775\/revisions"}],"predecessor-version":[{"id":5782,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/5775\/revisions\/5782"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media\/5783"}],"wp:attachment":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media?parent=5775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/categories?post=5775"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/tags?post=5775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}