{"id":16601,"date":"2026-08-18T04:15:18","date_gmt":"2026-08-18T04:15:18","guid":{"rendered":"https:\/\/mva.vn\/?p=16601"},"modified":"2026-08-18T04:15:18","modified_gmt":"2026-08-18T04:15:18","slug":"thu-tuc-thue-doanh-nghiep-moi-thanh-lap","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/thu-tuc-thue-doanh-nghiep-moi-thanh-lap\/","title":{"rendered":"Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u1ea7n th\u1ef1c hi\u1ec7n nh\u1eefng th\u1ee7 t\u1ee5c thu\u1ebf n\u00e0o?"},"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>

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Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u0103m 2026 c\u1ea7n s\u1edbm ho\u00e0n thi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 <\/span>\u0111\u0103ng k\u00fd thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf. Th\u1ef1c hi\u1ec7n \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u gi\u00fap doanh nghi\u1ec7p tr\u00e1nh sai s\u00f3t, ch\u1eadm k\u00ea khai v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3.Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u1ea7n th\u1ef1c hi\u1ec7n nh\u1eefng th\u1ee7 t\u1ee5c thu\u1ebf ?<\/span><\/em><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n

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I. Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf ri\u00eang kh\u00f4ng?<\/h2>\n
\"Doanh
Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u1ea7n th\u1ef1c hi\u1ec7n nh\u1eefng th\u1ee7 t\u1ee5c thu\u1ebf n\u00e0o?<\/figcaption><\/figure>\n

1.1. \u0110\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00f9ng \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/h3>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u00e0nh l\u1eadp th\u00f4ng qua c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh, h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u01b0\u1ee3c truy\u1ec1n sang c\u01a1 quan thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf.<\/p>\n

Theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n m\u1ed9t th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang theo c\u00e1ch tr\u01b0\u1edbc \u0111\u00e2y. C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh truy\u1ec1n th\u00f4ng tin sang h\u1ec7 th\u1ed1ng \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 h\u1ec7 th\u1ed1ng thu\u1ebf t\u1ef1 \u0111\u1ed9ng ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n

V\u00ec v\u1eady, sau khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra:<\/p>\n

    \n
  • M\u00e3 s\u1ed1 doanh nghi\u1ec7p.<\/li>\n
  • Th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf.<\/li>\n
  • \u0110\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf.<\/li>\n
  • Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt.<\/li>\n
  • Ng\u00e0nh ngh\u1ec1 kinh doanh.<\/li>\n
  • Th\u00f4ng tin li\u00ean h\u1ec7.<\/li>\n<\/ul>\n

    N\u1ebfu th\u00f4ng tin ch\u01b0a ch\u00ednh x\u00e1c, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i theo quy \u0111\u1ecbnh.<\/p>\n

    II. \u0110\u0103ng k\u00fd t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed<\/h2>\n

    2.1. Doanh nghi\u1ec7p c\u1ea7n thi\u1ebft l\u1eadp giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed<\/h3>\n

    Sau khi th\u00e0nh l\u1eadp, doanh nghi\u1ec7p n\u00ean ho\u00e0n thi\u1ec7n vi\u1ec7c s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed<\/strong> \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n

    Th\u00f4ng qua h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed, doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c nh\u01b0:<\/p>\n

      \n
    • N\u1ed9p t\u1edd khai thu\u1ebf.<\/li>\n
    • N\u1ed9p ti\u1ec1n thu\u1ebf.<\/li>\n
    • Tra c\u1ee9u ngh\u0129a v\u1ee5 thu\u1ebf.<\/li>\n
    • Nh\u1eadn th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n
    • \u0110\u0103ng k\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n
    • Theo d\u00f5i h\u1ed3 s\u01a1 thu\u1ebf.<\/li>\n<\/ul>\n

      Vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2026 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean n\u1ec1n t\u1ea3ng \u0111i\u1ec7n t\u1eed v\u1edbi nhi\u1ec1u quy tr\u00ecnh \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng h\u00f3a h\u01a1n.<\/p>\n

      2.2. Ch\u1eef k\u00fd s\u1ed1<\/h3>\n

      Doanh nghi\u1ec7p c\u0169ng c\u1ea7n chu\u1ea9n b\u1ecb ch\u1eef k\u00fd s\u1ed1<\/strong> \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 k\u00fd c\u00e1c h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh.<\/p>\n

      K\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra ngay:<\/p>\n

      Ch\u1eef k\u00fd s\u1ed1 \u2192 th\u1eddi h\u1ea1n ch\u1ee9ng th\u01b0 s\u1ed1 \u2192 t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed \u2192 email nh\u1eadn th\u00f4ng b\u00e1o.<\/strong><\/p>\n

      \u0110\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin c\u1ea7n thi\u1ebft tr\u01b0\u1edbc khi doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u k\u00ea khai thu\u1ebf.<\/p>\n

      III. \u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h2>\n

      3.1. \u0110\u00e2y l\u00e0 th\u1ee7 t\u1ee5c quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi<\/h3>\n

      T\u1eeb 01\/7\/2026<\/strong>, vi\u1ec7c \u0111\u0103ng k\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/strong>.<\/p>\n

      Doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n \u0111\u0103ng k\u00fd tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n

      Th\u00f4ng th\u01b0\u1eddng, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb:<\/p>\n

        \n
      • Th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/li>\n
      • Th\u00f4ng tin ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n.<\/li>\n
      • Ch\u1eef k\u00fd s\u1ed1.<\/li>\n
      • Ph\u1ea7n m\u1ec1m ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u00f9 h\u1ee3p.<\/li>\n
      • Th\u00f4ng tin \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n

        3.2. C\u01a1 quan thu\u1ebf ki\u1ec3m tra th\u00f4ng tin \u0111\u0103ng k\u00fd<\/h3>\n

        Theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

        N\u1ebfu th\u00f4ng tin ph\u00f9 h\u1ee3p v\u00e0 doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u1ea7n gi\u1ea3i tr\u00ecnh, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro ho\u1eb7c th\u00f4ng tin c\u1ea7n x\u00e1c minh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin ho\u1eb7c t\u00e0i li\u1ec7u<\/strong>.<\/p>\n

        Do \u0111\u00f3, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd t\u00ednh th\u1ed1ng nh\u1ea5t gi\u1eefa:<\/p>\n

        \u0110\u0103ng k\u00fd doanh nghi\u1ec7p \u2194 \u0111\u0103ng k\u00fd thu\u1ebf \u2194 \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/strong><\/p>\n

        IV. X\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf GTGT<\/h2>\n

        Sau khi th\u00e0nh l\u1eadp, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT ph\u00f9 h\u1ee3p.<\/p>\n

        K\u1ebf to\u00e1n c\u1ea7n r\u00e0 so\u00e1t:<\/p>\n

          \n
        • Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng?<\/li>\n
        • H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p thu\u1ed9c m\u1ee9c thu\u1ebf su\u1ea5t n\u00e0o?<\/li>\n
        • C\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u kh\u00f4ng?<\/li>\n
        • C\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf kh\u00f4ng?<\/li>\n
        • C\u00f3 ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/li>\n<\/ul>\n

          Doanh nghi\u1ec7p c\u1ea7n l\u1eadp v\u00e0 n\u1ed9p t\u1edd khai theo k\u1ef3 k\u00ea khai \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng<\/strong>.<\/p>\n

          Kh\u00f4ng n\u00ean hi\u1ec3u r\u1eb1ng doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ch\u01b0a c\u00f3 doanh thu th\u00ec kh\u00f4ng c\u1ea7n quan t\u00e2m \u0111\u1ebfn khai thu\u1ebf<\/strong>. Ngh\u0129a v\u1ee5 k\u00ea khai ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o ch\u1ebf \u0111\u1ed9 v\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

          V. K\u00ea khai thu\u1ebf TNCN n\u1ebfu c\u00f3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/h2>\n

          N\u1ebfu doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng lao \u0111\u1ed9ng v\u00e0 ph\u00e1t sinh vi\u1ec7c tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn thu\u1ebf TNCN<\/strong>.<\/p>\n

          K\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i:<\/p>\n

            \n
          • H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/li>\n
          • Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/li>\n
          • C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p.<\/li>\n
          • Kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n
          • Gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/li>\n
          • Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/li>\n
          • Thu\u1ebf TNCN ph\u1ea3i kh\u1ea5u tr\u1eeb.<\/li>\n
          • H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m.<\/li>\n<\/ul>\n

            \u0110\u1eb7c bi\u1ec7t, t\u1eeb n\u0103m 2026, quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNCN v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp.<\/p>\n

            VI. Th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1ec1 b\u1ea3o hi\u1ec3m khi c\u00f3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/h2>\n

            \u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 th\u1ee7 t\u1ee5c thu\u1ebf tr\u1ef1c ti\u1ebfp nh\u01b0ng l\u00e0 c\u00f4ng vi\u1ec7c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u1ea7n th\u1ef1c hi\u1ec7n song song.<\/p>\n

            Khi c\u00f3 ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c di\u1ec7n tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd v\u00e0 \u0111\u00f3ng:<\/p>\n

              \n
            • BHXH.<\/li>\n
            • BHYT.<\/li>\n
            • BHTN.<\/li>\n<\/ul>\n

              K\u1ebf to\u00e1n c\u0169ng c\u1ea7n \u0111\u1ed1i chi\u1ebfu ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m v\u1edbi ti\u1ec1n l\u01b0\u01a1ng d\u00f9ng \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN.<\/p>\n

              Hai kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng c\u00f3 c\u00f9ng c\u0103n c\u1ee9 t\u00ednh<\/strong>.<\/p>\n

              VII. K\u00ea khai v\u00e0 n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf ph\u00e1t sinh<\/h2>\n

              Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u1ea7n x\u00e1c \u0111\u1ecbnh m\u00ecnh c\u00f3 ph\u00e1t sinh nh\u1eefng ngh\u0129a v\u1ee5 thu\u1ebf n\u00e0o.<\/p>\n

              C\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n

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

              Ph\u00e1t sinh khi doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT.<\/p>\n

              7.2. Thu\u1ebf TNCN<\/h3>\n

              Ph\u00e1t sinh khi doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1 nh\u00e2n.<\/p>\n

              7.3. Thu\u1ebf TNDN<\/h3>\n

              Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i doanh thu, chi ph\u00ed v\u00e0 thu nh\u1eadp \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf TNDN theo quy \u0111\u1ecbnh.<\/p>\n

              7.4. Thu\u1ebf nh\u00e0 th\u1ea7u<\/h3>\n

              C\u00f3 th\u1ec3 ph\u00e1t sinh n\u1ebfu doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ch\u1ecbu thu\u1ebf nh\u00e0 th\u1ea7u.<\/p>\n

              7.5. C\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c<\/h3>\n

              T\u00f9y ng\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t sinh th\u00eam:<\/p>\n

                \n
              • Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/li>\n
              • Thu\u1ebf t\u00e0i nguy\u00ean.<\/li>\n
              • Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/li>\n
              • C\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c.<\/li>\n<\/ul>\n

                Do \u0111\u00f3, kh\u00f4ng c\u00f3 m\u1ed9t danh s\u00e1ch thu\u1ebf gi\u1ed1ng nhau cho m\u1ecdi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/strong>. C\u1ea7n c\u0103n c\u1ee9 ng\u00e0nh ngh\u1ec1 v\u00e0 giao d\u1ecbch th\u1ef1c t\u1ebf.<\/p>\n

                VIII. Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i kh\u00f4ng?<\/h2>\n

                \u0110\u00e2y l\u00e0 n\u1ed9i dung doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t c\u1eadp nh\u1eadt khi l\u1eadp k\u1ebf ho\u1ea1ch ngh\u0129a v\u1ee5 thu\u1ebf n\u0103m 2026.<\/p>\n

                Doanh nghi\u1ec7p kh\u00f4ng n\u00ean \u00e1p d\u1ee5ng m\u00e1y m\u00f3c quy \u0111\u1ecbnh c\u0169 v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/strong> m\u00e0 c\u1ea7n ki\u1ec3m tra ch\u00ednh s\u00e1ch \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5.<\/p>\n

                K\u1ebf to\u00e1n c\u0169ng c\u1ea7n ph\u00e2n bi\u1ec7t:<\/p>\n

                Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed<\/strong> l\u00e0 c\u00e1c kho\u1ea3n ngh\u0129a v\u1ee5 kh\u00e1c nhau, kh\u00f4ng n\u00ean g\u1ed9p chung khi l\u1eadp checklist c\u00f4ng vi\u1ec7c thu\u1ebf.<\/p>\n

                IX. L\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ban \u0111\u1ea7u v\u00e0 theo d\u00f5i k\u1ef3 khai<\/h2>\n

                9.1. X\u00e1c \u0111\u1ecbnh k\u1ef3 khai thu\u1ebf<\/h3>\n

                Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh m\u00ecnh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p khai:<\/p>\n

                  \n
                • Theo th\u00e1ng.<\/li>\n
                • Theo qu\u00fd.<\/li>\n
                • Theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/li>\n
                • Ho\u1eb7c h\u00ecnh th\u1ee9c kh\u00e1c theo t\u1eebng s\u1eafc thu\u1ebf.<\/li>\n<\/ul>\n

                  Kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 lo\u1ea1i thu\u1ebf \u0111\u1ec1u c\u00f3 c\u00f9ng k\u1ef3 khai.<\/p>\n

                  9.2. L\u1eadp l\u1ecbch thu\u1ebf ngay t\u1eeb khi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng<\/h3>\n

                  K\u1ebf to\u00e1n n\u00ean l\u1eadp m\u1ed9t b\u1ea3ng theo d\u00f5i ri\u00eang:<\/p>\n

                  \n
                  \n\n\n\n\n\n\n\n\n\n\n\n\n
                  C\u00f4ng vi\u1ec7c<\/th>\nTh\u1eddi \u0111i\u1ec3m c\u1ea7n th\u1ef1c hi\u1ec7n<\/th>\n<\/tr>\n<\/thead>\n
                  Ki\u1ec3m tra \u0111\u0103ng k\u00fd thu\u1ebf<\/td>\nSau khi th\u00e0nh l\u1eadp<\/td>\n<\/tr>\n
                  \u0110\u0103ng k\u00fd giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed<\/td>\nKhi b\u1eaft \u0111\u1ea7u giao d\u1ecbch thu\u1ebf<\/td>\n<\/tr>\n
                  \u0110\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/td>\nTr\u01b0\u1edbc khi s\u1eed d\u1ee5ng<\/td>\n<\/tr>\n
                  K\u00ea khai GTGT<\/td>\nTheo k\u1ef3 khai thu\u1ebf<\/td>\n<\/tr>\n
                  Kh\u1ea5u tr\u1eeb, khai TNCN<\/td>\nKhi ph\u00e1t sinh ngh\u0129a v\u1ee5<\/td>\n<\/tr>\n
                  Theo d\u00f5i TNDN<\/td>\nTrong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng<\/td>\n<\/tr>\n
                  Khai quy\u1ebft to\u00e1n n\u0103m<\/td>\nTheo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh<\/td>\n<\/tr>\n
                  L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb<\/td>\nTh\u01b0\u1eddng xuy\u00ean<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

                  Vi\u1ec7c l\u1eadp l\u1ecbch ngay t\u1eeb \u0111\u1ea7u gi\u00fap h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng \u0111\u1ebfn h\u1ea1n m\u1edbi ki\u1ec3m tra doanh nghi\u1ec7p c\u00f2n thi\u1ebfu t\u1edd khai n\u00e0o<\/strong>.<\/p>\n

                  X. H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ea7n chu\u1ea9n b\u1ecb<\/h2>\n

                  Song song v\u1edbi th\u1ee7 t\u1ee5c thu\u1ebf, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u1ea7n x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb ngay t\u1eeb nh\u1eefng giao d\u1ecbch \u0111\u1ea7u ti\u00ean.<\/p>\n

                  10.1. H\u1ed3 s\u01a1 mua v\u00e0o<\/h3>\n

                  C\u1ea7n l\u01b0u:<\/p>\n

                    \n
                  • H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n
                  • H\u1ee3p \u0111\u1ed3ng.<\/li>\n
                  • Bi\u00ean b\u1ea3n giao nh\u1eadn.<\/li>\n
                  • Phi\u1ebfu nh\u1eadp kho.<\/li>\n
                  • Ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/li>\n
                  • H\u1ed3 s\u01a1 li\u00ean quan kh\u00e1c.<\/li>\n<\/ul>\n

                    10.2. H\u1ed3 s\u01a1 b\u00e1n ra<\/h3>\n

                    C\u1ea7n l\u01b0u:<\/p>\n

                      \n
                    • H\u1ee3p \u0111\u1ed3ng.<\/li>\n
                    • \u0110\u01a1n \u0111\u1eb7t h\u00e0ng.<\/li>\n
                    • Bi\u00ean b\u1ea3n giao nh\u1eadn ho\u1eb7c nghi\u1ec7m thu.<\/li>\n
                    • H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n
                    • Ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/li>\n<\/ul>\n

                      10.3. Ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/h3>\n

                      \u0110\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c kho\u1ea3n chi c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/strong> \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

                      XI. Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u00ean th\u1ef1c hi\u1ec7n theo th\u1ee9 t\u1ef1 n\u00e0o?<\/h2>\n

                      C\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n theo 8 b\u01b0\u1edbc<\/strong>:<\/p>\n

                      B\u01b0\u1edbc 1:<\/strong> Nh\u1eadn Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/p>\n

                      B\u01b0\u1edbc 2:<\/strong> Ki\u1ec3m tra th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 m\u00e3 s\u1ed1 doanh nghi\u1ec7p.<\/p>\n

                      B\u01b0\u1edbc 3:<\/strong> Thi\u1ebft l\u1eadp t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1eef k\u00fd s\u1ed1.<\/p>\n

                      B\u01b0\u1edbc 4:<\/strong> \u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

                      B\u01b0\u1edbc 5:<\/strong> X\u00e1c \u0111\u1ecbnh c\u00e1c s\u1eafc thu\u1ebf v\u00e0 k\u1ef3 khai thu\u1ebf \u00e1p d\u1ee5ng.<\/p>\n

                      B\u01b0\u1edbc 6:<\/strong> Thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng.<\/p>\n

                      B\u01b0\u1edbc 7:<\/strong> \u0110\u0103ng k\u00fd, k\u00ea khai c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1ebfu c\u00f3.<\/p>\n

                      B\u01b0\u1edbc 8:<\/strong> L\u1eadp l\u1ecbch theo d\u00f5i t\u1edd khai, ti\u1ec1n thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n.<\/p>\n

                      \u0110\u00e2y l\u00e0 c\u00e1ch l\u00e0m th\u1ef1c t\u1ebf gi\u00fap doanh nghi\u1ec7p kh\u00f4ng b\u1ecf s\u00f3t c\u00e1c c\u00f4ng vi\u1ec7c quan tr\u1ecdng trong nh\u1eefng th\u00e1ng \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

                      XII. Nh\u1eefng l\u1ed7i doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp th\u01b0\u1eddng g\u1eb7p<\/h2>\n

                      12.1. C\u00f3 m\u00e3 s\u1ed1 doanh nghi\u1ec7p nh\u01b0ng ch\u01b0a ki\u1ec3m tra h\u1ec7 th\u1ed1ng thu\u1ebf<\/h3>\n

                      Doanh nghi\u1ec7p cho r\u1eb1ng nh\u1eadn gi\u1ea5y ph\u00e9p l\u00e0 ho\u00e0n t\u1ea5t to\u00e0n b\u1ed9 th\u1ee7 t\u1ee5c.<\/p>\n

                      Th\u1ef1c t\u1ebf, c\u1ea7n ki\u1ec3m tra th\u00f4ng tin tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf v\u00e0 ho\u00e0n thi\u1ec7n c\u00e1c b\u01b0\u1edbc ti\u1ebfp theo.<\/p>\n

                      12.2. B\u00e1n h\u00e0ng tr\u01b0\u1edbc khi \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h3>\n

                      \u0110\u00e2y l\u00e0 l\u1ed7i c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro v\u1ec1 h\u00f3a \u0111\u01a1n.<\/p>\n

                      Doanh nghi\u1ec7p c\u1ea7n ho\u00e0n t\u1ea5t vi\u1ec7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/p>\n

                      12.3. Kh\u00f4ng l\u1eadp l\u1ecbch khai thu\u1ebf<\/h3>\n

                      Doanh nghi\u1ec7p ch\u01b0a ph\u00e1t sinh doanh thu v\u1eabn c\u1ea7n x\u00e1c \u0111\u1ecbnh m\u00ecnh c\u00f3 ngh\u0129a v\u1ee5 khai g\u00ec.<\/p>\n

                      Kh\u00f4ng n\u00ean \u0111\u1ee3i \u0111\u1ebfn khi c\u00f3 doanh thu m\u1edbi b\u1eaft \u0111\u1ea7u t\u00ecm hi\u1ec3u.<\/p>\n

                      12.4. Kh\u00f4ng l\u01b0u ch\u1ee9ng t\u1eeb ngay t\u1eeb \u0111\u1ea7u<\/h3>\n

                      Nh\u1eefng kho\u1ea3n chi ph\u00e1t sinh trong giai \u0111o\u1ea1n \u0111\u1ea7u nh\u01b0 thu\u00ea v\u0103n ph\u00f2ng, mua thi\u1ebft b\u1ecb, ph\u1ea7n m\u1ec1m, d\u1ecbch v\u1ee5\u2026 \u0111\u1ec1u c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m tra ch\u1ee9ng t\u1eeb.<\/p>\n

                      N\u1ebfu \u0111\u1ec3 \u0111\u1ebfn cu\u1ed1i n\u0103m m\u1edbi t\u1eadp h\u1ee3p, vi\u1ec7c b\u1ed5 sung h\u1ed3 s\u01a1 s\u1ebd kh\u00f3 kh\u0103n h\u01a1n.<\/p>\n

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

                      Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u0103m 2026 c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd \u0111\u0103ng k\u00fd thu\u1ebf, giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, k\u00ea khai GTGT, TNCN, TNDN v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh theo ng\u00e0nh ngh\u1ec1.<\/p>\n

                      \u0110\u00e1ng ch\u00fa \u00fd, t\u1eeb 01\/7\/2026, quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i. Th\u00f4ng t\u01b0 90\/2026\/TT-BTC quy \u0111\u1ecbnh vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh, trong khi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh m\u1edbi.<\/p>\n

                      Doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n theo tr\u00ecnh t\u1ef1:<\/p>\n

                      Th\u00e0nh l\u1eadp \u2192 ki\u1ec3m tra \u0111\u0103ng k\u00fd thu\u1ebf \u2192 giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed \u2192 \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u2192 x\u00e1c \u0111\u1ecbnh k\u1ef3 khai \u2192 k\u00ea khai, n\u1ed9p thu\u1ebf \u2192 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u2192 quy\u1ebft to\u00e1n.<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>","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 m\u1edbi th\u00e0nh l\u1eadp n\u0103m 2026 c\u1ea7n s\u1edbm ho\u00e0n thi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n..<\/p>\n","protected":false},"author":1,"featured_media":16602,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16601","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 m\u1edbi th\u00e0nh l\u1eadp c\u1ea7n th\u1ef1c hi\u1ec7n nh\u1eefng th\u1ee7 t\u1ee5c thu\u1ebf? 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