{"id":16044,"date":"2026-07-13T02:08:00","date_gmt":"2026-07-13T02:08:00","guid":{"rendered":"https:\/\/mva.vn\/?p=16044"},"modified":"2026-07-13T02:08:00","modified_gmt":"2026-07-13T02:08:00","slug":"cach-xac-dinh-nganh-nghe-duoc-gia-han-nop-thue","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/cach-xac-dinh-nganh-nghe-duoc-gia-han-nop-thue\/","title":{"rendered":"C\u00e1ch x\u00e1c \u0111\u1ecbnh ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf n\u0103m 2026 theo quy \u0111\u1ecbnh m\u1edbi"},"content":{"rendered":"

Sorry, this entry is only available in 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>

Nh\u1eb1m ti\u1ebfp t\u1ee5c h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh ph\u1ee5c h\u1ed3i, ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t kinh doanh, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP<\/strong> v\u1ec1 gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t trong n\u0103m 2026. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch n\u00e0y m\u00e0 ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c ng\u00e0nh, l\u0129nh v\u1ef1c v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng theo quy \u0111\u1ecbnh.<\/p>\n

V\u1eady c\u00e1ch x\u00e1c \u0111\u1ecbnh ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf n\u0103m 2026<\/strong> nh\u01b0 th\u1ebf n\u00e0o? Doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o \u0111\u00e2u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n hay kh\u00f4ng? H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u chi ti\u1ebft trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n

I. C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 gia h\u1ea1n n\u1ed9p thu\u1ebf n\u0103m 2026<\/h2>\n
\"C\u00e1ch
C\u00e1ch x\u00e1c \u0111\u1ecbnh ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf n\u0103m 2026 theo quy \u0111\u1ecbnh m\u1edbi<\/figcaption><\/figure>\n

1.1. Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP<\/h3>\n

Ng\u00e0y 27\/6\/2026<\/strong>, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP<\/strong> quy \u0111\u1ecbnh vi\u1ec7c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNDN, thu\u1ebf TNCN v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t trong n\u0103m 2026. Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y k\u00fd \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/12\/2026<\/strong>.<\/p>\n

1.2. M\u1ee5c ti\u00eau c\u1ee7a ch\u00ednh s\u00e1ch<\/h3>\n

Ch\u00ednh s\u00e1ch gia h\u1ea1n nh\u1eb1m:<\/p>\n

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  • \n

    H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p \u1ed5n \u0111\u1ecbnh d\u00f2ng ti\u1ec1n.<\/p>\n<\/li>\n

  • \n

    Gi\u1ea3m \u00e1p l\u1ef1c t\u00e0i ch\u00ednh trong ng\u1eafn h\u1ea1n.<\/p>\n<\/li>\n

  • \n

    T\u1ea1o \u0111i\u1ec1u ki\u1ec7n ph\u1ee5c h\u1ed3i v\u00e0 m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n<\/li>\n

  • \n

    Ti\u1ebfp t\u1ee5c h\u1ed7 tr\u1ee3 h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh.<\/p>\n<\/li>\n<\/ul>\n

    \u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 \u0111\u00e2y l\u00e0 gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/strong>, kh\u00f4ng ph\u1ea3i mi\u1ec5n ho\u1eb7c gi\u1ea3m thu\u1ebf.<\/p>\n

    II. Doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf?<\/h2>\n

    2.1. C\u0103n c\u1ee9 theo ng\u00e0nh ngh\u1ec1 kinh doanh<\/h3>\n

    \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n hay kh\u00f4ng, tr\u01b0\u1edbc h\u1ebft c\u1ea7n c\u0103n c\u1ee9 v\u00e0o ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh th\u1ef1c t\u1ebf<\/strong> c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

    N\u1ebfu doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c ng\u00e0nh ngh\u1ec1 thu\u1ed9c danh m\u1ee5c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP th\u00ec s\u1ebd \u0111\u01b0\u1ee3c xem x\u00e9t gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf.<\/p>\n

    2.2. Kh\u00f4ng c\u0103n c\u1ee9 duy nh\u1ea5t v\u00e0o Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/h3>\n

    M\u1ed9t sai l\u1ea7m ph\u1ed5 bi\u1ebfn l\u00e0 nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o ng\u00e0nh ngh\u1ec1 \u0111\u00e3 \u0111\u0103ng k\u00fd tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/p>\n

    Tr\u00ean th\u1ef1c t\u1ebf, c\u01a1 quan thu\u1ebf xem x\u00e9t ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u1ef1c t\u1ebf ph\u00e1t sinh doanh thu<\/strong> c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/p>\n

    III. C\u00e1ch x\u00e1c \u0111\u1ecbnh ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf n\u0103m 2026<\/h2>\n

    3.1. X\u00e1c \u0111\u1ecbnh ng\u00e0nh ngh\u1ec1 t\u1ea1o doanh thu<\/h3>\n

    Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh:<\/p>\n

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      Ng\u00e0nh ngh\u1ec1 \u0111ang ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf.<\/p>\n<\/li>\n

    • \n

      Ng\u00e0nh ngh\u1ec1 ph\u00e1t sinh doanh thu.<\/p>\n<\/li>\n

    • \n

      Ng\u00e0nh ngh\u1ec1 chi\u1ebfm t\u1ef7 tr\u1ecdng doanh thu ch\u00ednh.<\/p>\n<\/li>\n<\/ul>\n

      N\u1ebfu ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf thu\u1ed9c nh\u00f3m ng\u00e0nh \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 th\u00ec doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gia h\u1ea1n.<\/p>\n

      3.2. \u0110\u1ed1i chi\u1ebfu v\u1edbi danh m\u1ee5c ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3<\/h3>\n

      Sau khi x\u00e1c \u0111\u1ecbnh ng\u00e0nh ngh\u1ec1 th\u1ef1c t\u1ebf, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi danh m\u1ee5c ng\u00e0nh, l\u0129nh v\u1ef1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP.<\/p>\n

      Danh m\u1ee5c n\u00e0y bao g\u1ed3m nhi\u1ec1u l\u0129nh v\u1ef1c nh\u01b0:<\/p>\n

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      • \n

        N\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p v\u00e0 th\u1ee7y s\u1ea3n.<\/p>\n<\/li>\n

      • \n

        C\u00f4ng nghi\u1ec7p ch\u1ebf bi\u1ebfn, ch\u1ebf t\u1ea1o.<\/p>\n<\/li>\n

      • \n

        X\u00e2y d\u1ef1ng.<\/p>\n<\/li>\n

      • \n

        V\u1eadn t\u1ea3i v\u00e0 kho b\u00e3i.<\/p>\n<\/li>\n

      • \n

        D\u1ecbch v\u1ee5 l\u01b0u tr\u00fa, \u0103n u\u1ed1ng.<\/p>\n<\/li>\n

      • \n

        Gi\u00e1o d\u1ee5c.<\/p>\n<\/li>\n

      • \n

        Y t\u1ebf.<\/p>\n<\/li>\n

      • \n

        Ho\u1ea1t \u0111\u1ed9ng ngh\u1ec7 thu\u1eadt, vui ch\u01a1i, gi\u1ea3i tr\u00ed.<\/p>\n<\/li>\n

      • \n

        M\u1ed9t s\u1ed1 ng\u00e0nh d\u1ecbch v\u1ee5 v\u00e0 s\u1ea3n xu\u1ea5t kh\u00e1c theo quy \u0111\u1ecbnh.<\/p>\n<\/li>\n<\/ul>\n

        Ngo\u00e0i ra c\u00f2n c\u00f3 c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n v\u00e0 s\u1ea3n ph\u1ea9m c\u01a1 kh\u00ed tr\u1ecdng \u0111i\u1ec3m n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh chuy\u00ean ng\u00e0nh.<\/p>\n

        IV. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kinh doanh nhi\u1ec1u ng\u00e0nh ngh\u1ec1<\/h2>\n

        4.1. C\u00f3 c\u1ea3 ng\u00e0nh \u0111\u01b0\u1ee3c v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n<\/h3>\n

        Nhi\u1ec1u doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong nhi\u1ec1u l\u0129nh v\u1ef1c kh\u00e1c nhau.<\/p>\n

        N\u1ebfu doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

        Vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ebd c\u0103n c\u1ee9 v\u00e0o ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

        4.2. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee9ng minh ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf<\/h3>\n

        Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, doanh nghi\u1ec7p n\u00ean l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7:<\/p>\n

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          H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf.<\/p>\n<\/li>\n

        • \n

          H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/p>\n<\/li>\n

        • \n

          H\u1ed3 s\u01a1 k\u1ebf to\u00e1n.<\/p>\n<\/li>\n

        • \n

          H\u1ed3 s\u01a1 s\u1ea3n xu\u1ea5t.<\/p>\n<\/li>\n

        • \n

          Ch\u1ee9ng t\u1eeb li\u00ean quan.<\/p>\n<\/li>\n<\/ul>\n

          \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 ch\u1ee9ng minh ng\u00e0nh ngh\u1ec1 \u0111ang ho\u1ea1t \u0111\u1ed9ng khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n

          V. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t<\/h2>\n

          5.1. Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3<\/h3>\n

          \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n, vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo Ngh\u1ecb \u0111\u1ecbnh 111\/2015\/N\u0110-CP<\/strong>, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung.<\/p>\n

          5.2. Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u01a1 kh\u00ed tr\u1ecdng \u0111i\u1ec3m<\/h3>\n

          Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u01a1 kh\u00ed tr\u1ecdng \u0111i\u1ec3m s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo danh m\u1ee5c do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ban h\u00e0nh.<\/p>\n

          VI. H\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf<\/h2>\n

          6.1. V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n<\/h3>\n

          Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n ph\u1ea3i g\u1eedi V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n<\/strong> \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/p>\n

          Vi\u1ec7c g\u1eedi c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n:<\/p>\n

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            Qua ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/p>\n<\/li>\n

          • \n

            N\u1ed9p tr\u1ef1c ti\u1ebfp.<\/p>\n<\/li>\n

          • \n

            G\u1eedi qua d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh.<\/p>\n<\/li>\n<\/ul>\n

            6.2. Th\u1eddi h\u1ea1n g\u1eedi<\/h3>\n

            Theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP, th\u1eddi h\u1ea1n g\u1eedi V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 02\/11\/2026<\/strong>.<\/p>\n

            N\u1ebfu g\u1eedi sau th\u1eddi \u0111i\u1ec3m n\u00e0y th\u00ec doanh nghi\u1ec7p s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gia h\u1ea1n.<\/p>\n

            VII. Nh\u1eefng l\u01b0u \u00fd khi x\u00e1c \u0111\u1ecbnh ng\u00e0nh ngh\u1ec1<\/h2>\n

            7.1. Kh\u00f4ng t\u1ef1 suy di\u1ec5n<\/h3>\n

            Doanh nghi\u1ec7p kh\u00f4ng n\u00ean t\u1ef1 \u0111\u00e1nh gi\u00e1 ng\u00e0nh ngh\u1ec1 c\u1ee7a m\u00ecnh thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ebfu ch\u01b0a \u0111\u1ed1i chi\u1ebfu v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh.<\/p>\n

            Trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a r\u00f5, n\u00ean tham kh\u1ea3o \u00fd ki\u1ebfn c\u01a1 quan thu\u1ebf ho\u1eb7c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n.<\/p>\n

            7.2. Ki\u1ec3m tra m\u00e3 ng\u00e0nh v\u00e0 ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf<\/h3>\n

            Doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t:<\/p>\n

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            • \n

              M\u00e3 ng\u00e0nh \u0111\u0103ng k\u00fd.<\/p>\n<\/li>\n

            • \n

              Ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh doanh thu.<\/p>\n<\/li>\n

            • \n

              H\u1ed3 s\u01a1 k\u1ebf to\u00e1n.<\/p>\n<\/li>\n

            • \n

              H\u1ed3 s\u01a1 thu\u1ebf.<\/p>\n<\/li>\n<\/ul>\n

              Vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 s\u1ebd gi\u00fap qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1eadn l\u1ee3i h\u01a1n.<\/p>\n

              VIII. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n nh\u1eefng kho\u1ea3n thu\u1ebf n\u00e0o?<\/h2>\n

              8.1. Thu\u1ebf GTGT<\/h3>\n

              Doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT c\u1ee7a c\u00e1c k\u1ef3 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP.<\/p>\n

              8.2. Thu\u1ebf TNDN, thu\u1ebf TNCN v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/h3>\n

              Ngo\u00e0i thu\u1ebf GTGT, ch\u00ednh s\u00e1ch c\u00f2n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/p>\n

                \n
              • \n

                Thu\u1ebf TNDN t\u1ea1m n\u1ed9p.<\/p>\n<\/li>\n

              • \n

                Thu\u1ebf TNCN c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh.<\/p>\n<\/li>\n

              • \n

                Ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<\/li>\n<\/ul>\n

                IX. M\u1ed9t s\u1ed1 sai s\u00f3t doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p<\/h2>\n

                9.1. Ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o ng\u00e0nh ngh\u1ec1 \u0111\u0103ng k\u00fd<\/h3>\n

                \u0110\u00e2y l\u00e0 l\u1ed7i kh\u00e1 ph\u1ed5 bi\u1ebfn.<\/p>\n

                Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf m\u1edbi l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng khi x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/p>\n

                9.2. N\u1ed9p h\u1ed3 s\u01a1 sau th\u1eddi h\u1ea1n<\/h3>\n

                N\u1ebfu g\u1eedi V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n sau ng\u00e0y 02\/11\/2026<\/strong>, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n theo quy \u0111\u1ecbnh.<\/p>\n

                Do \u0111\u00f3, c\u1ea7n ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 n\u1ed9p \u0111\u00fang th\u1eddi h\u1ea1n.<\/p>\n

                X. K\u1ebft lu\u1eadn<\/h2>\n

                Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf n\u0103m 2026<\/strong> kh\u00f4ng ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o ng\u00e0nh ngh\u1ec1 \u0111\u0103ng k\u00fd tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p m\u00e0 c\u00f2n d\u1ef1a tr\u00ean ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u1ef1c t\u1ebf ph\u00e1t sinh doanh thu. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi danh m\u1ee5c ng\u00e0nh, l\u0129nh v\u1ef1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP<\/strong>, \u0111\u1ed3ng th\u1eddi g\u1eedi V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n \u0111\u00fang th\u1eddi h\u1ea1n \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. Ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t ng\u00e0nh ngh\u1ec1, h\u1ed3 s\u01a1 k\u1ebf to\u00e1n v\u00e0 quy tr\u00ecnh k\u00ea khai s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u1eadn d\u1ee5ng t\u1ed1t ch\u00ednh s\u00e1ch gia h\u1ea1n v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/p>","protected":false},"excerpt":{"rendered":"

                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.Nh\u1eb1m ti\u1ebfp t\u1ee5c h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh ph\u1ee5c h\u1ed3i, ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t kinh doanh, Ch\u00ednh ph\u1ee7 \u0111\u00e3..<\/p>\n","protected":false},"author":1,"featured_media":16045,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16044","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"H\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf n\u0103m 2026 theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, h\u1ed3 s\u01a1 v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng cho doanh nghi\u1ec7p.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mva.vn\/cach-xac-dinh-nganh-nghe-duoc-gia-han-nop-thue\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]C\u00e1ch x\u00e1c \u0111\u1ecbnh ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf n\u0103m 2026 theo quy \u0111\u1ecbnh m\u1edbi[:]\" \/>\n<meta property=\"og:description\" content=\"H\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf n\u0103m 2026 theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, h\u1ed3 s\u01a1 v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng cho doanh nghi\u1ec7p.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/cach-xac-dinh-nganh-nghe-duoc-gia-han-nop-thue\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-13T02:08:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/07\/AN-ANH-WEBSITE-2026-07-13T090429.955.png\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"603\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"mvavietnam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"mvavietnam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-xac-dinh-nganh-nghe-duoc-gia-han-nop-thue\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-xac-dinh-nganh-nghe-duoc-gia-han-nop-thue\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"C\u00e1ch x\u00e1c \u0111\u1ecbnh ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf n\u0103m 2026 theo quy \u0111\u1ecbnh m\u1edbi\",\"datePublished\":\"2026-07-13T02:08:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-xac-dinh-nganh-nghe-duoc-gia-han-nop-thue\\\/\"},\"wordCount\":1982,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-xac-dinh-nganh-nghe-duoc-gia-han-nop-thue\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/AN-ANH-WEBSITE-2026-07-13T090429.955.png\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/cach-xac-dinh-nganh-nghe-duoc-gia-han-nop-thue\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-xac-dinh-nganh-nghe-duoc-gia-han-nop-thue\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/cach-xac-dinh-nganh-nghe-duoc-gia-han-nop-thue\\\/\",\"name\":\"[:vi]C\u00e1ch x\u00e1c \u0111\u1ecbnh ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf n\u0103m 2026 theo quy \u0111\u1ecbnh m\u1edbi[:] - 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