{"id":54859,"date":"2025-12-19T15:55:43","date_gmt":"2025-12-19T08:55:43","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&p=54859"},"modified":"2026-01-07T08:58:28","modified_gmt":"2026-01-07T01:58:28","slug":"quy-dinh-moi-ve-che-do-ke-toan-va-quan-ly-thue-danh-cho-ho-kinh-doanh-tu-ngay-01-01-2026","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/quy-dinh-moi-ve-che-do-ke-toan-va-quan-ly-thue-danh-cho-ho-kinh-doanh-tu-ngay-01-01-2026\/","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf d\u00e0nh cho H\u1ed9 kinh doanh t\u1eeb ng\u00e0y 01\/01\/2026"},"content":{"rendered":"
\n
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1. T\u1ed5ng quan<\/h3>\n

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\nM\u1ee5c \u0111\u00edch<\/strong>: Gi\u1edbi thi\u1ec7u nh\u1eefng n\u1ed9i dung n\u1ed5i b\u1eadt v\u00e0 thay \u0111\u1ed5i quan tr\u1ecdng \u0111\u1ec3 h\u1ed9 kinh doanh ch\u1ee7 \u0111\u1ed9ng th\u00edch \u1ee9ng, k\u00ea khai thu\u1eadn l\u1ee3i trong giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i t\u1eeb n\u0103m 2026.<\/span><\/p>\n

Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/strong>: C\u00e1c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng th\u00f4ng t\u01b0 88\/2025\/TT-BTC chuy\u1ec3n \u0111\u1ed5i l\u00ean th\u00f4ng t\u01b0 152\/2025\/TT-BTC t\u1eeb ng\u00e0y 01\/01\/2026.<\/span><\/p>\n<\/div><\/div>\n

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2. Nh\u1eefng \u0111i\u1ec3m thay \u0111\u1ed5i<\/h3>\n

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\n

Theo quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0 152\/2025\/TT-BTC, h\u1ed9\/c\u00e1 nh\u00e2n kinh doanh s\u1ebd \u0111\u01b0\u1ee3c chia l\u00e0m<\/strong>\u00a0ba nh\u00f3m theo doanh thu<\/strong>:<\/span><\/p>\n

    \n
  • Nh\u00f3m 1:<\/strong> D\u01b0\u1edbi 500 tri\u1ec7u \u0111\u1ed3ng<\/span><\/li>\n
  • Nh\u00f3m 2:<\/strong> T\u1eeb 500 tri\u1ec7u \u0111\u1ebfn 3 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n
  • Nh\u00f3m 3:<\/strong>\u00a0Tr\u00ean 3 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n

    V\u1edbi t\u1eebng nh\u00f3m, ch\u00ednh s\u00e1ch thu\u1ebf, ch\u1ebf \u0111\u1ed9 k\u00ea khai, h\u00f3a \u0111\u01a1n, s\u1ed5 s\u00e1ch, ngh\u0129a v\u1ee5 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0 h\u1ed7 tr\u1ee3 \u0111\u1ec1u c\u00f3 quy \u0111\u1ecbnh kh\u00e1c nhau. \u0110\u1eb7c bi\u1ec7t, nh\u00f3m 2 v\u00e0 nh\u00f3m 3 s\u1ebd c\u00f3\u00a0quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/strong>. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n<\/colgroup>\n\n\n\n\n\n\n\n\n\n\n
    Ti\u00eau ch\u00ed<\/strong><\/span><\/td>\n\n

    Nh\u00f3m 1 <\/strong><\/span><\/p>\n

    (Doanh thu \u2264 500 tri\u1ec7u)<\/strong><\/span><\/p>\n<\/td>\n

    		\n

    Nh\u00f3m 2 <\/strong><\/span><\/p>\n

    (500 tri\u1ec7u < Doanh thu \u2264 3 t\u1ef7)<\/strong><\/span><\/p>\n<\/td>\n

    		\n

    Nh\u00f3m 3 <\/strong><\/span><\/p>\n

    (Doanh thu > 3 t\u1ef7)<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

    Thu\u1ebf GTGT<\/span><\/td>\nKh\u00f4ng ph\u1ea3i n\u1ed9p<\/span><\/td>\nTheo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp theo % doanh thu<\/span>
    \nThu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu x T\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf theo nh\u00f3m ng\u00e0nh ngh\u1ec1<\/span><\/td>\n    		Theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp theo % doanh thu
    \nThu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu x T\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf theo nh\u00f3m ng\u00e0nh ngh\u1ec1<\/td>\n<\/tr>\n
    Thu\u1ebf TNCN<\/span><\/td>\nKh\u00f4ng ph\u1ea3i n\u1ed9p<\/span><\/td>\n\u0110\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf:<\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed: Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Thu nh\u1eadp t\u00ednh thu\u1ebf x T\u1ef7 l\u1ec7 % (d\u1ef1 ki\u1ebfn 15%)
    \n(Thu nh\u1eadp t\u00ednh thu\u1ebf = Doanh thu \u2013 chi ph\u00ed h\u1ee3p l\u00fd)<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed:\u00a0<\/span>S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Doanh thu x <\/span>T\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf theo nh\u00f3m ng\u00e0nh ngh\u1ec1<\/span><\/p>\n

     <\/td>\n

    		T\u00ednh tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf x T\u1ef7 l\u1ec7 %
    \n<\/span>(d\u1ef1 ki\u1ebfn\u00a0 Doanh thu n\u0103m t\u1eeb 50 t\u1ef7 tr\u1edf xu\u1ed1ng l\u00e0 17% v\u00e0 tr\u00ean Doanh thu n\u0103m > 50 t\u1ef7 l\u00e0 20%)<\/td>\n<\/tr>\n
    Tr\u00e1ch nhi\u1ec7m k\u00ea khai doanh thu<\/span><\/td>\nK\u00ea khai 1 l\u1ea7n\/n\u0103m\u00a0<\/span><\/td>\nK\u00ea khai theo qu\u00fd (4 l\u1ea7n\/n\u0103m) + quy\u1ebft to\u00e1n n\u0103m<\/span><\/td>\nK\u00ea khai theo th\u00e1ng (n\u1ebfu c\u00f3 doanh thu n\u0103m > 50 t\u1ef7) ho\u1eb7c qu\u00fd, quy\u1ebft to\u00e1n n\u0103m<\/span><\/td>\n<\/tr>\n
    H\u00f3a \u0111\u01a1n<\/span><\/td>\nKhuy\u1ebfn kh\u00edch d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 (trong giao d\u1ecbch v\u1edbi ng\u01b0\u1eddi ti\u00eau d\u00f9ng)<\/span><\/td>\nB\u1eaft bu\u1ed9c d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n n\u1ebfu doanh thu > 1 t\u1ef7 v\u00e0 c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng<\/span><\/td>\nB\u1eaft bu\u1ed9c d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/span><\/td>\n<\/tr>\n
    S\u1ed5 k\u1ebf to\u00e1n<\/span><\/td>\nGhi ch\u00e9p \u0111\u01a1n gi\u1ea3n<\/span><\/td>\nS\u1ed5 k\u1ebf to\u00e1n \u0111\u01a1n gi\u1ea3n theo ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n h\u1ed9 kinh doanh<\/span><\/td>\nS\u1ed5 k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7 theo ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n h\u1ed9 kinh doanh<\/span><\/td>\n<\/tr>\n
    T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/span><\/td>\nKh\u00f4ng b\u1eaft bu\u1ed9c<\/span><\/td>\nB\u1eaft bu\u1ed9c m\u1edf t\u00e0i kho\u1ea3n ri\u00eang ph\u1ee5c v\u1ee5 kinh doanh<\/span><\/td>\nB\u1eaft bu\u1ed9c m\u1edf t\u00e0i kho\u1ea3n ri\u00eang ph\u1ee5c v\u1ee5 kinh doanh<\/span><\/td>\n<\/tr>\n
    Chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/span><\/td>\nKh\u00f4ng \u00e1p d\u1ee5ng<\/span><\/td>\nN\u1ebfu doanh thu > 3 t\u1ef7 trong 2 n\u0103m li\u00ean t\u1ee5c \u2192 \u00e1p d\u1ee5ng nh\u01b0 nh\u00f3m 3 t\u1eeb n\u0103m sau<\/span><\/td>\n\u00c1p d\u1ee5ng nh\u01b0 doanh nghi\u1ec7p. \u0110\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u1eeb k\u1ef3 \u0111\u1ea7u ti\u00ean<\/span><\/td>\n<\/tr>\n
    Kinh doanh qua n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/span><\/td>\nN\u1ebfu s\u00e0n c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n: <\/span>
    \n– S\u00e0n kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thay thu\u1ebf GTGT, TNCN theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu <\/span>
    \n– N\u1ebfu DT cu\u1ed1i n\u0103m < 500tr, \u0111\u01b0\u1ee3c x\u1eed l\u00fd ho\u00e0n n\u1ed9p th\u1eeba thu\u1ebf \u0111\u00e3 n\u1ed9p thay <\/span>
    \nN\u1ebfu s\u00e0n kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n: <\/span>
    \n– C\u00e1 nh\u00e2n ph\u1ea3i t\u1ef1 k\u00ea khai, n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh, th\u00e1ng ho\u1eb7c qu\u00fd<\/span><\/td>\n    		N\u1ebfu s\u00e0n c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n: <\/span>
    \n– S\u00e0n kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thay thu\u1ebf GTGT, TNCN theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu <\/span>
    \n– N\u1ebfu DT cu\u1ed1i n\u0103m < 500tr, \u0111\u01b0\u1ee3c x\u1eed l\u00fd ho\u00e0n n\u1ed9p th\u1eeba thu\u1ebf \u0111\u00e3 n\u1ed9p thay <\/span>
    \nN\u1ebfu s\u00e0n kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n: <\/span>
    \n– C\u00e1 nh\u00e2n ph\u1ea3i t\u1ef1 k\u00ea khai, n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh, th\u00e1ng ho\u1eb7c qu\u00fd<\/span><\/td>\n    		N\u1ebfu s\u00e0n c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n: <\/span>
    \n– S\u00e0n kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thay thu\u1ebf GTGT, TNCN theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu <\/span>
    \n– N\u1ebfu DT cu\u1ed1i n\u0103m < 500tr \u0111\u01b0\u1ee3c x\u1eed l\u00fd ho\u00e0n n\u1ed9p th\u1eeba thu\u1ebf \u0111\u00e3 n\u1ed9p thay <\/span>
    \nN\u1ebfu s\u00e0n kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n: <\/span>
    \n– C\u00e1 nh\u00e2n ph\u1ea3i t\u1ef1 k\u00ea khai, n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh, th\u00e1ng ho\u1eb7c qu\u00fd<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3595],"ht-kb-tag":[],"class_list":["post-54859","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r79-phat-hanh-ngay-08-01-2025"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/54859","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/114"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=54859"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/54859\/revisions"}],"predecessor-version":[{"id":56085,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/54859\/revisions\/56085"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=54859"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=54859"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=54859"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}