{"id":16435,"date":"2026-08-07T02:23:41","date_gmt":"2026-08-07T02:23:41","guid":{"rendered":"https:\/\/mva.vn\/?p=16435"},"modified":"2026-08-07T02:23:41","modified_gmt":"2026-08-07T02:23:41","slug":"doanh-nghiep-khong-phat-sinh-doanh-thu-co-phai-nop-bao-cao-thue","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/doanh-nghiep-khong-phat-sinh-doanh-thu-co-phai-nop-bao-cao-thue\/","title":{"rendered":"Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu c\u00f3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf?"},"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>

Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu c\u00f3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf? \u0110\u00e2y l\u00e0 th\u1eafc m\u1eafc ph\u1ed5 bi\u1ebfn c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, doanh nghi\u1ec7p t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng m\u1ed9t ph\u1ea7n ho\u1eb7c ch\u01b0a ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh. Th\u1ef1c t\u1ebf, kh\u00f4ng ph\u00e1t sinh doanh thu kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai v\u00e0 n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf. T\u00f9y t\u1eebng lo\u1ea1i thu\u1ebf, t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf, doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ho\u1eb7c c\u00e1c h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n. Hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t do ch\u1eadm n\u1ed9p ho\u1eb7c kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/p>\n

I. C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf<\/h2>\n
\"Doanh
Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu c\u00f3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf?<\/figcaption><\/figure>\n

1.1. Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/h3>\n

Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n khai thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 \u0111\u00fang th\u1eddi h\u1ea1n theo t\u1eebng lo\u1ea1i thu\u1ebf, k\u1ec3 c\u1ea3 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n

1.2. Ngh\u1ecb \u0111\u1ecbnh v\u00e0 th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn<\/h3>\n

Vi\u1ec7c k\u00ea khai thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c ngh\u1ecb \u0111\u1ecbnh v\u00e0 th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, k\u00ea khai thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 \u0111\u0103ng k\u00fd thu\u1ebf.<\/p>\n

1.3. Ph\u00e2n bi\u1ec7t doanh thu v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai<\/h3>\n

Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 doanh thu ch\u1ec9 ph\u1ea3n \u00e1nh ch\u01b0a ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5. Tuy nhi\u00ean, ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o:<\/p>\n

    \n
  • Lo\u1ea1i thu\u1ebf ph\u1ea3i khai.<\/li>\n
  • Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai.<\/li>\n
  • T\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
  • Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng k\u1ef3 t\u00ednh thu\u1ebf.<\/li>\n<\/ul>\n

    II. Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu c\u00f3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf kh\u00f4ng?<\/h2>\n

    2.1. \u0110\u1ed1i v\u1edbi thu\u1ebf GTGT<\/h3>\n

    N\u1ebfu doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng ho\u1eb7c qu\u00fd th\u00ec v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf GTGT \u0111\u00fang th\u1eddi h\u1ea1n<\/strong>, k\u1ec3 c\u1ea3 khi k\u1ef3 t\u00ednh thu\u1ebf kh\u00f4ng ph\u00e1t sinh doanh thu, \u0111\u1ea7u ra ho\u1eb7c \u0111\u1ea7u v\u00e0o.<\/p>\n

    T\u1edd khai s\u1ebd ph\u1ea3n \u00e1nh s\u1ed1 li\u1ec7u b\u1eb1ng 0 ho\u1eb7c theo t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/p>\n

    2.2. \u0110\u1ed1i v\u1edbi thu\u1ebf TNDN<\/h3>\n

    N\u1ebfu trong n\u0103m kh\u00f4ng ph\u00e1t sinh doanh thu nh\u01b0ng doanh nghi\u1ec7p v\u1eabn \u0111ang ho\u1ea1t \u0111\u1ed9ng v\u00e0 ch\u01b0a th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng th\u00ec cu\u1ed1i n\u0103m v\u1eabn ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/strong> theo quy \u0111\u1ecbnh.<\/p>\n

    2.3. \u0110\u1ed1i v\u1edbi thu\u1ebf TNCN<\/h3>\n

    N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN th\u00ec ngh\u0129a v\u1ee5 khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/p>\n

    III. Nh\u1eefng b\u00e1o c\u00e1o doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 ph\u1ea3i n\u1ed9p<\/h2>\n

    3.1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h3>\n

    Doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, d\u00f9 kh\u00f4ng ph\u00e1t sinh doanh thu.<\/p>\n

    3.2. H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf<\/h3>\n

    T\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p:<\/p>\n

      \n
    • H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/li>\n
    • H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN (n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i quy\u1ebft to\u00e1n).<\/li>\n<\/ul>\n

      3.3. C\u00e1c h\u1ed3 s\u01a1 kh\u00e1c<\/h3>\n

      Ngo\u00e0i c\u00e1c h\u1ed3 s\u01a1 tr\u00ean, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng.<\/p>\n

      IV. Tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1?<\/h2>\n

      4.1. Doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh \u0111\u00fang quy \u0111\u1ecbnh<\/h3>\n

      N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1ea1m ng\u1eebng kinh doanh v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ch\u1ea5p thu\u1eadn th\u00ec vi\u1ec7c k\u00ea khai m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi th\u1eddi gian t\u1ea1m ng\u1eebng.<\/p>\n

      4.2. \u0110\u00e3 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng<\/h3>\n

      Doanh nghi\u1ec7p \u0111\u00e3 ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c ph\u00e1 s\u1ea3n theo quy \u0111\u1ecbnh th\u00ec kh\u00f4ng c\u00f2n ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf cho c\u00e1c k\u1ef3 sau khi ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c.<\/p>\n

      4.3. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ri\u00eang<\/h3>\n

      M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/p>\n

      V. Nh\u1eefng l\u01b0u \u00fd \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u01b0a c\u00f3 doanh thu<\/h2>\n

      5.1. Kh\u00f4ng n\u00ean hi\u1ec3u nh\u1ea7m l\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai<\/h3>\n

      \u0110\u00e2y l\u00e0 sai s\u00f3t kh\u00e1 ph\u1ed5 bi\u1ebfn \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp. Kh\u00f4ng ph\u00e1t sinh doanh thu kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p t\u1edd khai thu\u1ebf.<\/p>\n

      5.2. Theo d\u00f5i th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1<\/h3>\n

      Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i l\u1ecbch k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ec3 tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t do n\u1ed9p ch\u1eadm h\u1ed3 s\u01a1.<\/p>\n

      5.3. L\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 k\u1ebf to\u00e1n<\/h3>\n

      D\u00f9 ch\u01b0a ph\u00e1t sinh doanh thu, doanh nghi\u1ec7p v\u1eabn n\u00ean l\u01b0u tr\u1eef:<\/p>\n

        \n
      • Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/li>\n
      • H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/li>\n
      • H\u1ed3 s\u01a1 thu\u1ebf.<\/li>\n
      • S\u1ed5 k\u1ebf to\u00e1n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan.<\/li>\n<\/ul>\n

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

        6.1. Kh\u00f4ng c\u00f3 doanh thu c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf GTGT kh\u00f4ng?<\/h3>\n

        N\u1ebfu doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng ho\u1eb7c qu\u00fd th\u00ec v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai \u0111\u00fang th\u1eddi h\u1ea1n<\/strong>, d\u00f9 kh\u00f4ng ph\u00e1t sinh doanh thu.<\/p>\n

        6.2. Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ch\u01b0a ho\u1ea1t \u0111\u1ed9ng c\u00f3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?<\/h3>\n

        N\u1ebfu doanh nghi\u1ec7p ch\u01b0a gi\u1ea3i th\u1ec3 ho\u1eb7c ch\u01b0a ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng th\u00ec v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh.<\/p>\n

        6.3. Kh\u00f4ng n\u1ed9p t\u1edd khai v\u00ec kh\u00f4ng c\u00f3 doanh thu c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng?<\/h3>\n

        C\u00f3 th\u1ec3. N\u1ebfu doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi h\u1ea1n th\u00ec c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

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

        Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu c\u00f3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf? C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 ph\u1ea7n l\u1edbn v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 n\u1ed9p c\u00e1c h\u1ed3 s\u01a1 thu\u1ebf theo quy \u0111\u1ecbnh, tr\u1eeb nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c t\u1ea1m ng\u1eebng kinh doanh theo \u0111\u00fang th\u1ee7 t\u1ee5c ph\u00e1p lu\u1eadt. V\u00ec v\u1eady, doanh nghi\u1ec7p kh\u00f4ng n\u00ean c\u0103n c\u1ee9 v\u00e0o vi\u1ec7c kh\u00f4ng c\u00f3 doanh thu \u0111\u1ec3 b\u1ecf qua ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf. Vi\u1ec7c theo d\u00f5i \u0111\u00fang th\u1eddi h\u1ea1n, chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 v\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai \u0111\u00fang quy \u0111\u1ecbnh s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh c\u00e1c kho\u1ea3n x\u1eed ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3 v\u00e0 b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/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.Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu c\u00f3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf? \u0110\u00e2y l\u00e0 th\u1eafc m\u1eafc ph\u1ed5 bi\u1ebfn c\u1ee7a nhi\u1ec1u doanh..<\/p>\n","protected":false},"author":1,"featured_media":16436,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16435","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu c\u00f3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf? 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