{"id":19194,"date":"2022-02-10T09:13:19","date_gmt":"2022-02-10T02:13:19","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=19194"},"modified":"2026-04-21T16:58:34","modified_gmt":"2026-04-21T09:58:34","slug":"to-khai-01-cnkd-to-khai-thue-doi-voi-ho-kinh-doanh-ca-nhan-kinh-doanh","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/to-khai-01-cnkd-to-khai-thue-doi-voi-ho-kinh-doanh-ca-nhan-kinh-doanh\/","title":{"rendered":"L\u1eadp t\u1edd khai 01\/CNKD &#8211; T\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd v\u00e0 l\u1eadp t\u1edd khai 01\/CNKD cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh tr\u00ean ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n, gi\u00fap ng\u01b0\u1eddi d\u00f9ng th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 40 v\u00e0 Th\u00f4ng t\u01b0 18<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft:<\/strong><\/p>\n<ul>\n<li>L\u1eadp t\u1edd khai 01\/CNKD theo Th\u00f4ng t\u01b0 18 (Hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026)<\/li>\n<li>L\u1eadp t\u1edd khai 01\/CNKD theo th\u00f4ng t\u01b0 40<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng:<\/strong> H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/p>\n<\/div><\/div>\n<\/div>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4>2.1. L\u1eadp t\u1edd khai 01\/CNKD theo Th\u00f4ng t\u01b0 18 (Hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026)<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>T\u00f9y theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf TNCN m\u00e0 h\u1ed9 kinh doanh (HKD), c\u00e1 nh\u00e2n kinh doanh (CNKD) \u0111ang \u00e1p d\u1ee5ng, c\u00e1ch l\u1eadp v\u00e0 l\u1ea5y s\u1ed1 li\u1ec7u l\u00ean t\u1edd khai 01\/CNKD s\u1ebd c\u00f3 s\u1ef1 kh\u00e1c nhau.<\/p>\n<p>\u0110\u1ed1i v\u1edbi HKD, CNKD \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf\u00a0<strong>GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/strong>\u00a0v\u00e0\u00a0<strong>TNCN<\/strong>\u00a0theo\u00a0<strong>t\u1ef7 l\u1ec7 % tr\u00ean doanh thu:\u00a0<\/strong>xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap-to-khai-01-cnkd-theo-nghi-dinh-quan-ly-thue-danh-cho-ca-nhan-ho-kinh-doanh-co-phuong-phap-tinh-thue-gtgt-va-tncn-dua-tren-doanh-thu-2026\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p>\u0110\u1ed1i v\u1edbi HKD, CNKD \u00e1p d\u1ee5ng theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf\u00a0<strong>GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/strong>\u00a0v\u00e0\u00a0<strong>TNCN<\/strong>\u00a0theo\u00a0<strong>t\u1ef7 l\u1ec7 % tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf (Doanh thu \u2013 Chi ph\u00ed):\u00a0<\/strong>xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft\u00a0<a href=\"https:\/\/helphkd.misa.vn\/kb\/lap-to-khai-01-cnkd-theo-nghi-dinh-quan-ly-thue-danh-cho-ca-nhan-ho-kinh-doanh-co-phuong-phap-tinh-thue-tncn-dua-tren-thu-nhap-tinh-thue-2026\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4>2.2. L\u1eadp t\u1edd khai 01\/CNKD theo th\u00f4ng t\u01b0 40<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h5>2.2.1. \u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng t\u1edd khai 01\/CNKD<\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf\\<\/strong>tab <strong>Kh\u00e1c, <\/strong>ch\u1ecdn <strong>\u0110\u0103ng k\u00fd t\u1edd khai s\u1eed d\u1ee5ng<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb giao di\u1ec7n \u0111\u0103ng k\u00fd t\u1edd khai s\u1eed d\u1ee5ng, t\u1ea1i \u0111\u00e2y ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn s\u1eed d\u1ee5ng <strong>T\u1edd khai 01\/CNKD &#8211; T\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> L\u1ef1a ch\u1ecdn k\u1ef3 k\u00ea khai theo th\u00e1ng ho\u1eb7c theo qu\u00fd sau \u0111\u00f3 nh\u1ea5n <strong>C\u1eadp nh\u1eadt<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone wp-image-45319 size-full\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/Capture-11.png\" alt=\"\" width=\"1536\" height=\"424\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/Capture-11.png 1536w, \/accounting\/wp-content\/uploads\/2025\/12\/Capture-11-768x212.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/Capture-11-50x14.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/Capture-11-60x17.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/Capture-11-100x28.png 100w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h5>2.2.2 L\u1eadp t\u1edd khai 01\/CNKD l\u1ea7n \u0111\u1ea7u<\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf<\/strong>\\tab <strong>Khai thu\u1ebf<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng <strong>L\u1eadp t\u1edd khai<\/strong> theo c\u00e1ch sau:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li><em>C\u00e1ch 1:\u00a0<\/em>Nh\u1ea5n v\u00e0o m\u0169i t\u00ean <span data-sheets-root=\"1\">\u23f7t\u1ea1i \u00f4 L\u1eadp t\u1edd khai, ch\u1ecdn L\u1eadp t\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh(01\/CNKD)<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone wp-image-45327 size-full\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/Capture-12.png\" alt=\"\" width=\"1548\" height=\"365\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/Capture-12.png 1548w, \/accounting\/wp-content\/uploads\/2025\/12\/Capture-12-768x181.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/Capture-12-50x12.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/Capture-12-1536x362.png 1536w, \/accounting\/wp-content\/uploads\/2025\/12\/Capture-12-60x14.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/Capture-12-100x24.png 100w\" sizes=\"(max-width: 1548px) 100vw, 1548px\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><em>C\u00e1ch 2<\/em>: L\u1eadp nhanh t\u1ea1i m\u1ee5c T\u1edd khai c\u1ea7n l\u1eadp th\u00e1ng n\u00e0y<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone wp-image-45333 size-full\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/Capture-13.png\" alt=\"\" width=\"1520\" height=\"394\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/Capture-13.png 1520w, \/accounting\/wp-content\/uploads\/2025\/12\/Capture-13-768x199.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/Capture-13-50x13.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/Capture-13-60x16.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/Capture-13-100x26.png 100w\" sizes=\"(max-width: 1520px) 100vw, 1520px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf cho t\u1edd khai<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00edch ch\u1ecdn <strong>Ph\u1ee5 l\u1ee5c 01-2\/BK-H\u0110KD: B\u1ea3ng k\u00ea ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/strong>.<\/li>\n<\/ul>\n<p><a href=\"\/wp-content\/uploads\/2022\/02\/3-2.jpg\"><img decoding=\"async\" class=\"alignnone size-full wp-image-19285\" src=\"\/wp-content\/uploads\/2022\/02\/3-2.jpg\" alt=\"\" width=\"790\" height=\"906\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/02\/3-2.jpg 790w, \/accounting\/wp-content\/uploads\/2022\/02\/3-2-768x881.jpg 768w, \/accounting\/wp-content\/uploads\/2022\/02\/3-2-44x50.jpg 44w, \/accounting\/wp-content\/uploads\/2022\/02\/3-2-52x60.jpg 52w, \/accounting\/wp-content\/uploads\/2022\/02\/3-2-87x100.jpg 87w\" sizes=\"(max-width: 790px) 100vw, 790px\" \/><\/a><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n\u00a0<strong>\u0110\u1ed3ng \u00fd<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb T\u1edd khai thu\u1ebf d\u00e0nh cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh theo Th\u00f4ng t\u01b0 40<\/p>\n<p><a href=\"\/wp-content\/uploads\/2022\/02\/4-1.jpg\"><img decoding=\"async\" class=\"alignnone size-full wp-image-19286\" src=\"\/wp-content\/uploads\/2022\/02\/4-1.jpg\" alt=\"\" width=\"1660\" height=\"867\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/02\/4-1.jpg 1660w, \/accounting\/wp-content\/uploads\/2022\/02\/4-1-1600x836.jpg 1600w, \/accounting\/wp-content\/uploads\/2022\/02\/4-1-768x401.jpg 768w, \/accounting\/wp-content\/uploads\/2022\/02\/4-1-50x26.jpg 50w, \/accounting\/wp-content\/uploads\/2022\/02\/4-1-1536x802.jpg 1536w, \/accounting\/wp-content\/uploads\/2022\/02\/4-1-60x31.jpg 60w, \/accounting\/wp-content\/uploads\/2022\/02\/4-1-100x52.jpg 100w\" sizes=\"(max-width: 1660px) 100vw, 1660px\" \/><\/a><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng l\u1ea5y d\u1eef li\u1ec7u l\u00ean b\u1ea3ng k\u00ea<\/p>\n<p><a href=\"\/wp-content\/uploads\/2022\/02\/6-1.jpg\"><img decoding=\"async\" class=\"alignnone size-full wp-image-19290\" src=\"\/wp-content\/uploads\/2022\/02\/6-1.jpg\" alt=\"\" width=\"1708\" height=\"867\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/02\/6-1.jpg 1708w, \/accounting\/wp-content\/uploads\/2022\/02\/6-1-1600x812.jpg 1600w, \/accounting\/wp-content\/uploads\/2022\/02\/6-1-768x390.jpg 768w, \/accounting\/wp-content\/uploads\/2022\/02\/6-1-50x25.jpg 50w, \/accounting\/wp-content\/uploads\/2022\/02\/6-1-1536x780.jpg 1536w, \/accounting\/wp-content\/uploads\/2022\/02\/6-1-60x30.jpg 60w, \/accounting\/wp-content\/uploads\/2022\/02\/6-1-100x51.jpg 100w\" sizes=\"(max-width: 1708px) 100vw, 1708px\" \/><\/a><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Ph\u1ea7n m\u1ec1m d\u1ef1a v\u00e0o d\u1eef li\u1ec7u l\u1ea5y l\u00ean B\u1ea3ng k\u00ea v\u00e0 t\u1ef1 \u0111\u1ed9ng l\u1ea5y d\u1eef li\u1ec7u l\u00ean t\u1edd khai<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2593,3476],"ht-kb-tag":[],"class_list":["post-19194","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue","ht_kb_category-r28"],"_links":{"self":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/19194","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/comments?post=19194"}],"version-history":[{"count":6,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/19194\/revisions"}],"predecessor-version":[{"id":59369,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/19194\/revisions\/59369"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=19194"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=19194"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=19194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}