{"id":59351,"date":"2026-04-21T16:07:44","date_gmt":"2026-04-21T09:07:44","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=59351"},"modified":"2026-04-21T16:07:44","modified_gmt":"2026-04-21T09:07:44","slug":"huong-dan-lap-to-khai-01-cnkd-theo-nghi-dinh-quan-ly-thue-danh-cho-ca-nhan-ho-kinh-doanh-2026","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/huong-dan-lap-to-khai-01-cnkd-theo-nghi-dinh-quan-ly-thue-danh-cho-ca-nhan-ho-kinh-doanh-2026\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn L\u1eadp t\u1edd khai 01\/CNKD theo Ngh\u1ecb \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf d\u00e0nh cho C\u00e1 nh\u00e2n, H\u1ed9 kinh doanh 2026"},"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><strong>M\u1ee5c \u0111\u00edch:<\/strong>\u00a0B\u00e0i vi\u1ebft n\u00e0y gi\u00fap Anh\/Ch\u1ecb x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) m\u00e0 H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111ang \u00e1p d\u1ee5ng, t\u1eeb \u0111\u00f3 l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn l\u1eadp T\u1edd khai 01\/CNKD ph\u00f9 h\u1ee3p.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u00ednh thu\u1ebf TNCN theo\u00a0<strong>t\u1ef7 l\u1ec7 % tr\u00ean doanh thu<\/strong>.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u00ednh thu\u1ebf TNCN theo\u00a0<strong>t\u1ef7 l\u1ec7 % tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong>\u00a0(Doanh thu &#8211; Chi ph\u00ed).<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n<\/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<h3><b>2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/b><\/h3>\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>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":151,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-59351","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/59351","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\/151"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=59351"}],"version-history":[{"count":1,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/59351\/revisions"}],"predecessor-version":[{"id":59355,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/59351\/revisions\/59355"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=59351"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=59351"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=59351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}