{"id":16321,"date":"2026-08-01T02:01:59","date_gmt":"2026-08-01T02:01:59","guid":{"rendered":"https:\/\/mva.vn\/?p=16321"},"modified":"2026-08-01T02:01:59","modified_gmt":"2026-08-01T02:01:59","slug":"ho-kinh-doanh-ke-khai-thue-theo-thang-hay-theo-quy","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/ho-kinh-doanh-ke-khai-thue-theo-thang-hay-theo-quy\/","title":{"rendered":"H\u1ed9 kinh doanh k\u00ea khai thu\u1ebf theo th\u00e1ng hay theo qu\u00fd?"},"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>

H\u1ed9 kinh doanh k\u00ea khai thu\u1ebf theo th\u00e1ng hay theo qu\u00fd? \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u h\u1ed9 kinh doanh v\u00e0 k\u1ebf to\u00e1n quan t\u00e2m, \u0111\u1eb7c bi\u1ec7t t\u1eeb khi ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i trong n\u0103m 2026. Th\u1ef1c t\u1ebf, kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 h\u1ed9 kinh doanh \u0111\u1ec1u \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn k\u00ea khai theo th\u00e1ng ho\u1eb7c theo qu\u00fd. Vi\u1ec7c k\u00ea khai thu\u1ebf theo th\u00e1ng hay theo qu\u00fd s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng v\u00e0 quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf. N\u1ebfu x\u00e1c \u0111\u1ecbnh sai k\u1ef3 k\u00ea khai, h\u1ed9 kinh doanh c\u00f3 th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/p>\n

V\u1eady h\u1ed9 kinh doanh k\u00ea khai thu\u1ebf theo th\u00e1ng hay theo qu\u00fd, tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c khai theo th\u00e1ng, tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c khai theo qu\u00fd v\u00e0 c\u1ea7n l\u01b0u \u00fd nh\u1eefng g\u00ec khi th\u1ef1c hi\u1ec7n? H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n

I. H\u1ed9 kinh doanh k\u00ea khai thu\u1ebf theo th\u00e1ng hay theo qu\u00fd?<\/h2>\n
\"H\u1ed9
H\u1ed9 kinh doanh k\u00ea khai thu\u1ebf theo th\u00e1ng hay theo qu\u00fd?<\/figcaption><\/figure>\n

1.1. H\u1ed9 kinh doanh n\u00e0o ph\u1ea3i k\u00ea khai thu\u1ebf?<\/h3>\n

Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, h\u1ed9 kinh doanh thu\u1ed9c di\u1ec7n k\u00ea khai thu\u1ebf<\/strong> l\u00e0 nh\u1eefng h\u1ed9 th\u1ef1c hi\u1ec7n khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai, kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh ho\u1eb7c c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

\u0110\u1ed1i v\u1edbi nh\u00f3m h\u1ed9 kinh doanh n\u00e0y, vi\u1ec7c x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n

1.2. H\u1ed9 kinh doanh k\u00ea khai theo th\u00e1ng hay theo qu\u00fd?<\/h3>\n

Theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/strong> h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, h\u1ed9 kinh doanh k\u00ea khai thu\u1ebf theo qu\u00fd<\/strong>.<\/p>\n

Nh\u01b0 v\u1eady, h\u1ed9 kinh doanh thu\u1ed9c di\u1ec7n khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai kh\u00f4ng th\u1ef1c hi\u1ec7n k\u00ea khai theo th\u00e1ng<\/strong> nh\u01b0 nhi\u1ec1u doanh nghi\u1ec7p, m\u00e0 th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN theo qu\u00fd<\/strong>, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.<\/p>\n

Vi\u1ec7c \u00e1p d\u1ee5ng k\u1ef3 k\u00ea khai theo qu\u00fd gi\u00fap gi\u1ea3m s\u1ed1 l\u1ea7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong n\u0103m v\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho h\u1ed9 kinh doanh trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n

1.3. V\u00ec sao \u00e1p d\u1ee5ng k\u00ea khai theo qu\u00fd?<\/h3>\n

Vi\u1ec7c quy \u0111\u1ecbnh h\u1ed9 kinh doanh k\u00ea khai theo qu\u00fd nh\u1eb1m:<\/p>\n

    \n
  • Gi\u1ea3m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh.<\/li>\n
  • Ti\u1ebft ki\u1ec7m th\u1eddi gian cho h\u1ed9 kinh doanh.<\/li>\n
  • Ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ph\u1ea7n l\u1edbn h\u1ed9 kinh doanh.<\/li>\n
  • \u0110\u01a1n gi\u1ea3n h\u00f3a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n<\/ul>\n

    II. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo qu\u00fd<\/h2>\n

    2.1. Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai<\/h3>\n

    \u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh k\u00ea khai theo qu\u00fd, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd ti\u1ebfp theo<\/strong>.<\/p>\n

    V\u00ed d\u1ee5:<\/p>\n

      \n
    • Qu\u00fd I (th\u00e1ng 1 \u0111\u1ebfn th\u00e1ng 3): H\u1ea1n n\u1ed9p l\u00e0 ng\u00e0y 30\/4<\/strong>.<\/li>\n
    • Qu\u00fd II (th\u00e1ng 4 \u0111\u1ebfn th\u00e1ng 6): H\u1ea1n n\u1ed9p l\u00e0 ng\u00e0y 31\/7<\/strong>.<\/li>\n
    • Qu\u00fd III (th\u00e1ng 7 \u0111\u1ebfn th\u00e1ng 9): H\u1ea1n n\u1ed9p l\u00e0 ng\u00e0y 31\/10<\/strong>.<\/li>\n
    • Qu\u00fd IV (th\u00e1ng 10 \u0111\u1ebfn th\u00e1ng 12): H\u1ea1n n\u1ed9p l\u00e0 ng\u00e0y 31\/01<\/strong> c\u1ee7a n\u0103m sau.<\/li>\n<\/ul>\n

      Vi\u1ec7c n\u1ed9p \u0111\u00fang th\u1eddi h\u1ea1n s\u1ebd gi\u00fap h\u1ed9 kinh doanh tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t do n\u1ed9p h\u1ed3 s\u01a1 ch\u1eadm.<\/p>\n

      2.2. Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf<\/h3>\n

      Ti\u1ec1n thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p ch\u1eadm nh\u1ea5t c\u00f9ng th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/strong>.<\/p>\n

      N\u1ebfu n\u1ed9p ch\u1eadm, h\u1ed9 kinh doanh c\u00f3 th\u1ec3 ph\u1ea3i ch\u1ecbu:<\/p>\n

        \n
      • Ti\u1ec1n ch\u1eadm n\u1ed9p.<\/li>\n
      • X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n

        2.3. H\u00ecnh th\u1ee9c n\u1ed9p h\u1ed3 s\u01a1<\/h3>\n

        H\u1ed9 kinh doanh c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n:<\/p>\n

          \n
        • N\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed th\u00f4ng qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n
        • N\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf (n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p).<\/li>\n<\/ul>\n

          Xu h\u01b0\u1edbng hi\u1ec7n nay l\u00e0 \u01b0u ti\u00ean k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed nh\u1eb1m ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 gi\u1ea3m chi ph\u00ed.<\/p>\n

          III. Nh\u1eefng lo\u1ea1i thu\u1ebf h\u1ed9 kinh doanh ph\u1ea3i k\u00ea khai<\/h2>\n

          3.1. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/h3>\n

          N\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai, h\u1ed9 kinh doanh s\u1ebd x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u0103n c\u1ee9 v\u00e0o doanh thu ph\u00e1t sinh v\u00e0 t\u1ef7 l\u1ec7 ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

          3.2. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/h3>\n

          C\u00f9ng v\u1edbi thu\u1ebf GTGT, h\u1ed9 kinh doanh k\u00ea khai thu\u1ebf TNCN theo qu\u00fd.<\/p>\n

          Vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u0103n c\u1ee9 v\u00e0o:<\/p>\n

            \n
          • Doanh thu.<\/li>\n
          • Ng\u00e0nh ngh\u1ec1 kinh doanh.<\/li>\n
          • T\u1ef7 l\u1ec7 thu\u1ebf theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n

            3.3. C\u00e1c ngh\u0129a v\u1ee5 kh\u00e1c<\/h3>\n

            T\u00f9y t\u1eebng l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng, h\u1ed9 kinh doanh c\u00f3 th\u1ec3 ph\u00e1t sinh th\u00eam c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1:<\/p>\n

              \n
            • L\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/li>\n
            • H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n
            • Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/li>\n
            • B\u00e1o c\u00e1o theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd.<\/li>\n<\/ul>\n

              IV. Nh\u1eefng l\u01b0u \u00fd khi k\u00ea khai thu\u1ebf theo qu\u00fd<\/h2>\n

              4.1. X\u00e1c \u0111\u1ecbnh \u0111\u00fang doanh thu<\/h3>\n

              Doanh thu k\u00ea khai ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 doanh thu ph\u00e1t sinh trong qu\u00fd.<\/p>\n

              Kh\u00f4ng k\u00ea khai thi\u1ebfu ho\u1eb7c b\u1ecf s\u00f3t doanh thu v\u00ec c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn:<\/p>\n

                \n
              • Truy thu thu\u1ebf.<\/li>\n
              • Ti\u1ec1n ch\u1eadm n\u1ed9p.<\/li>\n
              • X\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.<\/li>\n<\/ul>\n

                4.2. L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7<\/h3>\n

                H\u1ed9 kinh doanh n\u00ean l\u01b0u gi\u1eef:<\/p>\n

                  \n
                • H\u00f3a \u0111\u01a1n \u0111\u1ea7u ra.<\/li>\n
                • H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o (n\u1ebfu c\u00f3).<\/li>\n
                • Ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/li>\n
                • S\u1ed5 s\u00e1ch k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n

                  Vi\u1ec7c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 s\u1ebd gi\u00fap thu\u1eadn l\u1ee3i khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n

                  4.3. N\u1ed9p \u0111\u00fang th\u1eddi h\u1ea1n<\/h3>\n

                  Kh\u00f4ng \u00edt h\u1ed9 kinh doanh qu\u00ean th\u1eddi h\u1ea1n k\u00ea khai theo qu\u00fd, d\u1eabn \u0111\u1ebfn n\u1ed9p ch\u1eadm h\u1ed3 s\u01a1.<\/p>\n

                  Do \u0111\u00f3, n\u00ean l\u1eadp l\u1ecbch nh\u1eafc ho\u1eb7c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai \u0111\u1ec3 tr\u00e1nh vi ph\u1ea1m.<\/p>\n

                  V. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n

                  5.1. H\u1ed9 kinh doanh c\u00f3 \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn k\u00ea khai theo th\u00e1ng kh\u00f4ng?<\/h3>\n

                  Th\u00f4ng th\u01b0\u1eddng kh\u00f4ng<\/strong>. H\u1ed9 kinh doanh thu\u1ed9c di\u1ec7n k\u00ea khai th\u1ef1c hi\u1ec7n k\u00ea khai theo qu\u00fd<\/strong> theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/p>\n

                  5.2. H\u1ed9 kinh doanh m\u1edbi th\u00e0nh l\u1eadp k\u00ea khai theo th\u00e1ng hay theo qu\u00fd?<\/h3>\n

                  N\u1ebfu thu\u1ed9c di\u1ec7n khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u00ec h\u1ed9 kinh doanh m\u1edbi th\u00e0nh l\u1eadp c\u0169ng th\u1ef1c hi\u1ec7n k\u00ea khai theo qu\u00fd<\/strong>.<\/p>\n

                  5.3. N\u1ebfu n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm th\u00ec b\u1ecb x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/h3>\n

                  Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n, h\u1ed9 kinh doanh c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

                  VI. Gi\u1ea3i ph\u00e1p gi\u00fap h\u1ed9 kinh doanh k\u00ea khai thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh<\/h2>\n

                  6.1. Ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf<\/h3>\n

                  Ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i trong giai \u0111o\u1ea1n 2026. V\u00ec v\u1eady, h\u1ed9 kinh doanh c\u1ea7n th\u01b0\u1eddng xuy\u00ean theo d\u00f5i c\u00e1c v\u0103n b\u1ea3n m\u1edbi \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

                  6.2. S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai<\/h3>\n

                  Vi\u1ec7c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ho\u1eb7c ph\u1ea7n m\u1ec1m k\u00ea khai thu\u1ebf s\u1ebd gi\u00fap:<\/p>\n

                    \n
                  • Qu\u1ea3n l\u00fd doanh thu.<\/li>\n
                  • L\u1eadp t\u1edd khai nhanh ch\u00f3ng.<\/li>\n
                  • H\u1ea1n ch\u1ebf sai s\u00f3t.<\/li>\n
                  • Theo d\u00f5i th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1.<\/li>\n<\/ul>\n

                    6.3. Thu\u00ea \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf khi c\u1ea7n thi\u1ebft<\/h3>\n

                    \u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00f3 doanh thu l\u1edbn ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng trong nhi\u1ec1u l\u0129nh v\u1ef1c, vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u2013 thu\u1ebf s\u1ebd gi\u00fap gi\u1ea3m r\u1ee7i ro v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n

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

                    H\u1ed9 kinh doanh k\u00ea khai thu\u1ebf theo th\u00e1ng hay theo qu\u00fd? Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, h\u1ed9 kinh doanh thu\u1ed9c di\u1ec7n khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf theo qu\u00fd, kh\u00f4ng th\u1ef1c hi\u1ec7n k\u00ea khai theo th\u00e1ng nh\u01b0 nhi\u1ec1u doanh nghi\u1ec7p. Vi\u1ec7c n\u1eafm r\u00f5 k\u1ef3 k\u00ea khai, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf li\u00ean quan s\u1ebd gi\u00fap h\u1ed9 kinh doanh tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh, tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/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.H\u1ed9 kinh doanh k\u00ea khai thu\u1ebf theo th\u00e1ng hay theo qu\u00fd? \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u h\u1ed9 kinh doanh v\u00e0..<\/p>\n","protected":false},"author":1,"featured_media":16322,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16321","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\u1ed9 kinh doanh k\u00ea khai thu\u1ebf theo th\u00e1ng hay theo qu\u00fd? 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