{"id":10737,"date":"2025-04-21T04:48:19","date_gmt":"2025-04-21T04:48:19","guid":{"rendered":"https:\/\/mva.vn\/?p=10737"},"modified":"2025-04-21T04:48:19","modified_gmt":"2025-04-21T04:48:19","slug":"cach-tinh-thue-cac-loai-thue-ho-kinh-doanh-ca-the-phai-nop","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/cach-tinh-thue-cac-loai-thue-ho-kinh-doanh-ca-the-phai-nop\/","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf &#038; c\u00e1c lo\u1ea1i thu\u1ebf h\u1ed9 kinh doanh c\u00e1 th\u1ec3 ph\u1ea3i n\u1ed9p"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/mva.vn\/vi\/wp-json\/wp\/v2\/posts\/10737\" class=\"qtranxs-available-language-link qtranxs-available-language-link-vi\" title=\"Ti\u1ebfng Vi\u1ec7t\">Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh c\u00e1 th\u1ec3 l\u00e0 m\u1ed9t trong nh\u1eefng m\u00f4 h\u00ecnh kinh doanh ph\u1ed5 bi\u1ebfn t\u1ea1i Vi\u1ec7t Nam, \u0111\u1eb7c bi\u1ec7t trong l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 v\u00e0 s\u1ea3n xu\u1ea5t nh\u1ecf l\u1ebb. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i ai c\u0169ng hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi lo\u1ea1i h\u00ecnh n\u00e0y, d\u1eabn \u0111\u1ebfn nh\u1eefng sai s\u00f3t trong k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf. <\/span><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/\"><b>MVA Vi\u1ec7t Nam<\/b><\/a><\/span><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap b\u1ea1n n\u1eafm b\u1eaft to\u00e0n b\u1ed9 c\u00e1c lo\u1ea1i thu\u1ebf h\u1ed9 kinh doanh c\u00e1 th\u1ec3 ph\u1ea3i n\u1ed9p, c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf, thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u1ee5 th\u1ec3 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 40\/2021\/TT-BTC. T\u1ea5t c\u1ea3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y r\u00f5 r\u00e0ng, d\u1ec5 hi\u1ec3u, k\u00e8m theo v\u00ed d\u1ee5 th\u1ef1c t\u1ebf, ph\u00f9 h\u1ee3p cho c\u1ea3 ng\u01b0\u1eddi m\u1edbi b\u1eaft \u0111\u1ea7u kinh doanh l\u1eabn ng\u01b0\u1eddi \u0111ang ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng mu\u1ed1n c\u1eadp nh\u1eadt \u0111\u00fang ch\u00ednh s\u00e1ch thu\u1ebf.<\/span><\/p>\n<h2>I. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2020;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 139\/2016\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2017;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 30\/07\/2015;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 22\/2020\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 25\/02\/2020;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 05\/12\/2020;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 01\/01\/2009.<\/span><\/li>\n<\/ul>\n<h2>II. C\u00e1c lo\u1ea1i thu\u1ebf h\u1ed9 kinh doanh gia \u0111\u00ecnh ph\u1ea3i n\u1ed9p hi\u1ec7n nay<\/h2>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, c\u00f3 3 lo\u1ea1i thu\u1ebf ch\u00ednh m\u00e0 h\u1ed9 kinh doanh gia \u0111\u00ecnh, hay c\u00f2n g\u1ecdi h\u1ed9 kinh doanh c\u00e1 th\u1ec3 ph\u1ea3i n\u1ed9p g\u1ed3m:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ec7 ph\u00ed (thu\u1ebf) m\u00f4n b\u00e0i;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN).<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_10739\" aria-describedby=\"caption-attachment-10739\" style=\"width: 700px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10739\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/04\/cach-tinh-thue-va-cac-loai-thue-ho-kinh-doanh-phai-nop.jpg\" alt=\"\" width=\"700\" height=\"457\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/04\/cach-tinh-thue-va-cac-loai-thue-ho-kinh-doanh-phai-nop.jpg 900w, https:\/\/mva.vn\/wp-content\/uploads\/2025\/04\/cach-tinh-thue-va-cac-loai-thue-ho-kinh-doanh-phai-nop-613x400.jpg 613w, https:\/\/mva.vn\/wp-content\/uploads\/2025\/04\/cach-tinh-thue-va-cac-loai-thue-ho-kinh-doanh-phai-nop-768x501.jpg 768w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><figcaption id=\"caption-attachment-10739\" class=\"wp-caption-text\"><em>C\u00e1ch t\u00ednh thu\u1ebf v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf h\u1ed9 kinh doanh c\u00e1 th\u1ec3 ph\u1ea3i n\u1ed9p<\/em><\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i c\u00e1c lo\u1ea1i thu\u1ebf n\u00eau tr\u00ean, h\u1ed9 kinh doanh c\u00e1 th\u1ec3 c\u00f2n c\u00f3 th\u1ec3 ph\u1ea3i n\u1ed9p thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf t\u00e0i nguy\u00ean\u2026 n\u1ebfu kinh doanh h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1c lu\u1eadt n\u00e0y.<\/span><\/p>\n<p><em>C\u00f3 th\u1ec3 b\u1ea1n ch\u01b0a bi\u1ebft &gt;&gt; <span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/quy-dinh-va-cach-tinh-thue-thu-nhap-doanh-nghiep-hoan-lai\/\">Quy \u0111\u1ecbnh v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf TNDN ho\u00e3n l\u1ea1i<\/a><\/strong><\/span><\/em><\/p>\n<h2>III. H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf m\u00f4n b\u00e0i cho h\u1ed9 kinh doanh c\u00e1 th\u1ec3<\/h2>\n<p><span style=\"font-weight: 400;\">Theo Kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP v\u00e0 Theo \u0110i\u1ec3m c, Kho\u1ea3n 1, \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 25\/02\/2020 th\u00ec m\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00e1 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a theo doanh thu b\u00ecnh qu\u00e2n h\u00e0ng n\u0103m. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">TR\u01af\u1edcNG H\u1ee2P<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh thu tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1.000.000 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh thu tr\u00ean 300 \u0111\u1ebfn 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<td><span style=\"font-weight: 400;\">500.000 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh thu tr\u00ean 100 \u0111\u1ebfn 300 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<td><span style=\"font-weight: 400;\">300.000 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng;<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh kinh doanh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m c\u1ed1 \u0111\u1ecbnh;<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh s\u1ea3n xu\u1ea5t mu\u1ed1i, nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft th\u1ee7y h\u1ea3i s\u1ea3n, d\u1ecbch v\u1ee5 h\u1eadu c\u1ea7n ngh\u1ec1 c\u00e1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh th\u00e0nh l\u1eadp sau ng\u00e0y 25\/02\/2020<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m \u0111\u1ea7u ti\u00ean<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>V\u00ed d\u1ee5 1<\/b><span style=\"font-weight: 400;\">: H\u1ed9 kinh doanh anh A th\u00e0nh l\u1eadp th\u00e1ng 10\/2022 (sau ng\u00e0y 25\/02\/2020) th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m 2022.<\/span><\/p>\n<p><b>V\u00ed d\u1ee5 2<\/b><span style=\"font-weight: 400;\">: C\u0169ng v\u00ed d\u1ee5 tr\u00ean, qua n\u0103m 2023 th\u00ec n\u1ebfu doanh thu c\u1ee7a HKD anh A l\u00e0 175 tri\u1ec7u \u0111\u1ed3ng th\u00ec anh ph\u1ea3i n\u1ed9p m\u1ee9c thu\u1ebf m\u00f4n b\u00e0i l\u00e0 300.000 \u0111\u1ed3ng\/ 1 n\u0103m.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00e1 th\u1ec3\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hi\u1ec7n nay c\u00e1c h\u1ed9 kinh doanh th\u00e0nh l\u1eadp s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf m\u00f4n b\u00e0i n\u0103m \u0111\u1ea7u ti\u00ean n\u00ean th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u t\u00ednh doanh thu l\u00e0 t\u1eeb th\u00e1ng 1 n\u0103m ti\u1ebfp theo sau n\u0103m th\u00e0nh l\u1eadp.<\/span><\/p>\n<h2>IV. T\u00ecm hi\u1ec3u thu\u1ebf kho\u00e1n l\u00e0 g\u00ec? C\u00e1ch t\u00ednh thu\u1ebf kho\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3<\/h2>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf kho\u00e1n l\u00e0 m\u1ee9c thu\u1ebf c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng\/qu\u00fd h\u1ed9 kinh doanh c\u00e1 th\u1ec3 ph\u1ea3i n\u1ed9p; m\u1ee9c thu\u1ebf kho\u00e1n do C\u01a1 quan thu\u1ebf quy \u0111\u1ecbnh d\u1ef1a tr\u00ean nh\u1eefng th\u00f4ng tin k\u00ea khai\/doanh thu ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a h\u1ed9 kinh doanh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) c\u1ee7a h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) h\u1ed9 kinh doanh c\u00e1 th\u1ec3<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu h\u1ed9 kinh doanh c\u00f3 doanh thu t\u00ednh thu\u1ebf t\u1eeb 100 tri\u1ec7u\/n\u0103m tr\u1edf xu\u1ed1ng th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n kinh doanh kh\u00f4ng tr\u1ecdn n\u0103m (kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng trong n\u0103m d\u01b0\u01a1ng l\u1ecbch) bao g\u1ed3m: c\u00e1 nh\u00e2n m\u1edbi ra kinh doanh; c\u00e1 nh\u00e2n kinh doanh th\u01b0\u1eddng xuy\u00ean theo th\u1eddi v\u1ee5; c\u00e1 nh\u00e2n ng\u1eebng\/ngh\u1ec9 kinh doanh th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a m\u1ed9t n\u0103m (12 th\u00e1ng);\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf th\u1ef1c t\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m l\u00e0 doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 th\u00e1ng th\u1ef1c t\u1ebf kinh doanh.<\/span><\/li>\n<\/ul>\n<p><b>V\u00ed d\u1ee5<\/b><span style=\"font-weight: 400;\">: HKD \u00f4ng B n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n. N\u0103m 2022 h\u1ed9 kinh doanh \u00f4ng B ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng 9 th\u00e1ng, v\u1edbi t\u1ed5ng doanh thu th\u1ef1c t\u1ebf l\u00e0 90 tri\u1ec7u (trung b\u00ecnh 10 tri\u1ec7u\/th\u00e1ng) th\u00ec doanh thu t\u01b0\u01a1ng \u1ee9ng c\u1ee7a m\u1ed9t n\u0103m (12 th\u00e1ng) l\u00e0 120 tri\u1ec7u \u0111\u1ed3ng (&gt;100 tri\u1ec7u \u0111\u1ed3ng). Nh\u01b0 v\u1eady, \u00d4ng B ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh l\u00e0 90 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o s\u1ed1 thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p, n\u1ebfu kinh doanh kh\u00f4ng tr\u1ecdn n\u0103m th\u00ec c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 th\u00e1ng ng\u1eebng\/ngh\u1ec9 kinh doanh trong n\u0103m.\u00a0<\/span><\/li>\n<\/ul>\n<p><b>V\u00ed d\u1ee5<\/b><span style=\"font-weight: 400;\">: B\u00e0 C \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o m\u1ee9c thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p trong n\u0103m 2022. Nh\u01b0ng \u0111\u1ebfn th\u00e1ng 9 n\u0103m 2022 b\u00e0 C ngh\u1ec9 kinh doanh th\u00ec \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf kho\u00e1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi 4 th\u00e1ng cu\u1ed1i n\u0103m 2022.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n l\u00e0 doanh thu t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Trong \u0111\u00f3:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Doanh thu t\u00ednh thu\u1ebf GTGT v\u00e0 doanh thu t\u00ednh thu\u1ebf TNCN l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) c\u1ee7a to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n hoa h\u1ed3ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh c\u00e1 th\u1ec3 n\u1ed9p thu\u1ebf kho\u00e1n c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec:<\/span><\/p>\n<p><b>Doanh thu t\u00ednh thu\u1ebf = Doanh thu kho\u00e1n + Doanh thu tr\u00ean h\u00f3a \u0111\u01a1n<\/b><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh c\u00e1 th\u1ec3 n\u1ed9p thu\u1ebf kho\u00e1n kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec:<\/span><\/p>\n<p><b>Doanh thu t\u00ednh thu\u1ebf = Doanh thu kho\u00e1n<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu t\u00ednh thu\u1ebf kho\u00e1n ho\u1eb7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng ph\u00f9 h\u1ee3p th\u1ef1c t\u1ebf th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n \u1ea5n \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf kho\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 % thu\u1ebf t\u00ednh tr\u00ean doanh thu g\u1ed3m t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c ng\u00e0nh ngh\u1ec1. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh \u0111\u0103ng k\u00fd nhi\u1ec1u l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 th\u00ec ch\u1ee7 h\u1ed9 th\u1ef1c hi\u1ec7n khai v\u00e0 t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1. V\u00ed d\u1ee5:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">Ng\u00e0nh ngh\u1ec1 kinh doanh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 thu\u1ebf GTGT<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 thu\u1ebf TNCN<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0.5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">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<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1.5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\"> Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh thu t\u00ednh thu\u1ebf kho\u00e1n th\u00ec th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu l\u00e0 t\u1eeb ng\u00e0y 20\/11 \u0111\u1ebfn ng\u00e0y 15\/12 c\u1ee7a n\u0103m tr\u01b0\u1edbc n\u0103m t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n m\u1edbi ra kinh doanh (kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1eeb \u0111\u1ea7u n\u0103m) ho\u1eb7c c\u00e1 nh\u00e2n thay \u0111\u1ed5i quy m\u00f4, ng\u00e0nh ngh\u1ec1 kinh doanh trong n\u0103m th\u00ec th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf kho\u00e1n c\u1ee7a n\u0103m l\u00e0 trong v\u00f2ng 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u kinh doanh ho\u1eb7c ng\u00e0y thay \u0111\u1ed5i quy m\u00f4, ng\u00e0nh ngh\u1ec1 kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh t\u00ednh thu\u1ebf theo h\u00f3a \u0111\u01a1n th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00e0n giao h\u00e0ng h\u00f3a, ho\u1eb7c ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5 ho\u1eb7c nghi\u1ec7m thu\/b\u00e0n giao c\u00f4ng tr\u00ecnh.<\/span><\/li>\n<\/ul>\n<h2>V. L\u1eddi k\u1ebft<\/h2>\n<p><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf h\u1ed9 kinh doanh c\u00e1 th\u1ec3 c\u1ea7n ph\u1ea3i n\u1ed9p m\u00e0 MVA Vi\u1ec7t Nam mu\u1ed1n chia s\u1ebb \u0111\u1ec3 m\u1ecdi ng\u01b0\u1eddi c\u00f9ng n\u1eafm \u0111\u01b0\u1ee3c. M\u1ecdi c\u00e2u h\u1ecfi kh\u00e1c c\u1ea7n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n h\u1ed7 tr\u1ee3 vui l\u00f2ng b\u00ecnh lu\u1eadn d\u01b0\u1edbi b\u00e0i vi\u1ebft n\u00e0y. Xin c\u1ea3m \u01a1n!<\/span>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.H\u1ed9 kinh doanh c\u00e1 th\u1ec3 l\u00e0 m\u1ed9t trong nh\u1eefng m\u00f4 h\u00ecnh kinh doanh ph\u1ed5 bi\u1ebfn t\u1ea1i Vi\u1ec7t Nam, \u0111\u1eb7c bi\u1ec7t trong l\u0129nh..<\/p>\n","protected":false},"author":1,"featured_media":10738,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10737","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title><\/title>\n<meta name=\"description\" content=\"{:vi}C\u00e1ch t\u00ednh thu\u1ebf &amp; c\u00e1c lo\u1ea1i thu\u1ebf h\u1ed9 kinh doanh c\u00e1 th\u1ec3 ph\u1ea3i n\u1ed9p l\u00e0 n\u1ed9i dung ch\u00ednh MVA mu\u1ed1n chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc. 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