{"id":1232,"date":"2025-11-26T02:06:21","date_gmt":"2025-11-26T02:06:21","guid":{"rendered":"http:\/\/doanhnghiepvinhlong.vn\/?p=1232"},"modified":"2025-11-26T02:06:21","modified_gmt":"2025-11-26T02:06:21","slug":"huong-dan-ho-kinh-doanh-nop-thue-theo-phuong-phap-ke-khai","status":"publish","type":"post","link":"https:\/\/doanhnghiepvinhlong.vn\/?p=1232","title":{"rendered":"H\u01b0\u1edbng d\u1eabn h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai"},"content":{"rendered":"

(Chinhphu.vn) – H\u01b0\u1edbng d\u1eabn chi ti\u1ebft h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai.<\/h2>\n
\"H\u01b0\u1edbng<\/div>\n
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5 l\u1ee3i \u00edch khi h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai<\/h2>\n

Vi\u1ec7c chuy\u1ec3n t\u1eeb ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n sang k\u00ea khai l\u00e0 b\u01b0\u1edbc \u0111i t\u1ea5t y\u1ebfu \u0111\u1ec3 h\u1ed9 kinh doanh ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng h\u01a1n, ti\u1ebfp c\u1eadn \u0111\u01b0\u1ee3c v\u1edbi t\u00edn d\u1ee5ng, chu\u1ed7i cung \u1ee9ng, v\u00e0 c\u00e1c c\u01a1 h\u1ed9i kinh doanh ch\u00ednh quy.<\/p>\n

Th\u1ee9 nh\u1ea5t, n\u00e2ng cao t\u00ednh minh b\u1ea1ch v\u00e0 chuy\u00ean nghi\u1ec7p h\u01a1n. Vi\u1ec7c chuy\u1ec3n sang n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai gi\u00fap h\u1ed9 kinh doanh ho\u1ea1t \u0111\u1ed9ng minh b\u1ea1ch v\u00e0 chuy\u00ean nghi\u1ec7p h\u01a1n. H\u1ed9 kinh doanh s\u1ebd th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf h\u00e0ng th\u00e1ng ho\u1eb7c h\u00e0ng qu\u00fd d\u1ef1a tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb r\u00f5 r\u00e0ng. \u0110i\u1ec1u n\u00e0y gi\u00fap vi\u1ec7c ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c, tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 thu\u1ebf.<\/p>\n

\u0110\u1ed3ng th\u1eddi, vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai c\u0169ng mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch, nh\u01b0 gi\u00fap t\u0103ng uy t\u00edn v\u1edbi kh\u00e1ch h\u00e0ng trong m\u00f4i tr\u01b0\u1eddng kinh doanh hi\u1ec7n \u0111\u1ea1i, g\u00f3p ph\u1ea7n h\u1ea1n ch\u1ebf r\u1ee7i ro li\u00ean quan \u0111\u1ebfn ph\u00e1p l\u00fd c\u0169ng nh\u01b0 trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

Th\u1ee9 hai, h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf. H\u1ed9 kinh doanh \u0111\u1ee9ng \u1edf th\u1ebf ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c n\u1ed9p thu\u1ebf khi \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng t\u1ef1 k\u00ea khai, t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc v\u00e0 m\u1ee9c kho\u00e1n do c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh. N\u1ebfu trong n\u0103m h\u1ed9 kinh doanh c\u00f3 g\u1eb7p kh\u00f3 kh\u0103n do th\u1ecb tr\u01b0\u1eddng th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai theo \u0111\u00fang th\u1ef1c t\u1ebf ph\u00e1t sinh m\u00e0 kh\u00f4ng b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf nh\u01b0 tr\u01b0\u1edbc.<\/p>\n

Th\u1ee9 ba, vi\u1ec7c k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 s\u1ed5 s\u00e1ch gi\u00fap h\u1ed9 kinh doanh d\u1ec5 d\u00e0ng ch\u1ee9ng minh doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng v\u1edbi ng\u00e2n h\u00e0ng ho\u1eb7c \u0111\u1ed1i t\u00e1c. Nh\u1edd \u0111\u00f3, qu\u00e1 tr\u00ecnh vay v\u1ed1n ho\u1eb7c huy \u0111\u1ed9ng th\u00eam ngu\u1ed3n \u0111\u1ea7u t\u01b0 tr\u1edf n\u00ean thu\u1eadn l\u1ee3i h\u01a1n. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u v\u1ec1 k\u1ebf to\u00e1n c\u0169ng t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c m\u1edf r\u1ed9ng chi nh\u00e1nh ho\u1eb7c t\u00ecm ki\u1ebfm, h\u1ee3p t\u00e1c v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c kinh doanh m\u1edbi.<\/p>\n

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\"H\u01b0\u1edbng<\/a><\/div>\n<\/figure>\n

Th\u1ee9 t\u01b0, gi\u00fap th\u00fac \u0111\u1ea9y h\u1ed9 kinh doanh chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh. Vi\u1ec7c chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai doanh thu, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n qua t\u00e0i kho\u1ea3n… c\u0169ng l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c t\u1ea1o \u00e1p l\u1ef1c t\u00edch c\u1ef1c \u0111\u1ec3 h\u1ed9 kinh doanh n\u00e2ng c\u1ea5p n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb, chuy\u00ean nghi\u1ec7p h\u00f3a ho\u1ea1t \u0111\u1ed9ng, v\u00e0 ti\u1ebfn t\u1edbi chuy\u1ec3n \u0111\u1ed5i th\u00e0nh doanh nghi\u1ec7p ch\u00ednh quy. T\u1eeb \u0111\u00f3, h\u1ecd c\u00f3 th\u1ec3 ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n, tham gia c\u00e1c chu\u1ed7i cung \u1ee9ng l\u1edbn, v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng h\u01a1n.<\/p>\n

Th\u1ee9 n\u0103m, t\u1ea1o n\u1ec1n t\u1ea3ng cho ho\u1ea1ch \u0111\u1ecbnh ch\u00ednh s\u00e1ch kinh t\u1ebf t\u01b0 nh\u00e2n d\u1ef1a tr\u00ean d\u1eef li\u1ec7u th\u1ef1c. Khi chuy\u1ec3n sang c\u01a1 ch\u1ebf t\u00ednh thu\u1ebf theo k\u00ea khai doanh thu th\u1ef1c t\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u01a1 quan qu\u1ea3n l\u00fd m\u1edbi nh\u00ecn r\u00f5 \u0111\u01b0\u1ee3c b\u1ee9c tranh to\u00e0n di\u1ec7n, ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a khu v\u1ef1c n\u00e0y. T\u1eeb \u0111\u00f3, nh\u00e0 n\u01b0\u1edbc m\u1edbi c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00e1c ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3, ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n m\u1ed9t c\u00e1ch th\u1ef1c ch\u1ea5t, thay v\u00ec ch\u1ec9 d\u1ef1a tr\u00ean \u01b0\u1edbc t\u00ednh, c\u1ea3m t\u00ednh hay m\u00f4 h\u00ecnh h\u00f3a thi\u1ebfu d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o.<\/p>\n

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\"H\u01b0\u1edbng<\/a><\/div>\n<\/figure>\n

\u00a0H\u1ed9 kho\u00e1n khi chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai s\u1ebd th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung t\u1edd khai thu\u1ebf kho\u00e1n<\/h3>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 3; \u0110i\u1ec3m b Kho\u1ea3n 3, Ti\u1ebft b6 \u0110i\u1ec3m b Kho\u1ea3n 4 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 s\u1ed1 40\/2021\/TT-BTC ng\u00e0y 1\/6\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec h\u1ed9 kinh doanh \u0111ang n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n (h\u1ed9 kho\u00e1n) \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i sang ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai.<\/p>\n

Theo \u0111\u00f3, h\u1ed9 kho\u00e1n khi chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai s\u1ebd th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung t\u1edd khai thu\u1ebf kho\u00e1n theo M\u1eabu 01\/CNKD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 40\/2021\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

Tr\u00ean t\u1edd khai, h\u1ed9 kinh doanh c\u1ea7n t\u00edch ch\u1ecdn m\u1ee5c \u201cH\u1ed9 kho\u00e1n chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf\u201d \u0111\u1ec3 c\u01a1 quan thu\u1ebf l\u00e0m c\u0103n c\u1ee9 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m m\u1ee9c thu\u1ebf \u0111\u00e3 kho\u00e1n cho th\u1eddi gian chuy\u1ec3n \u0111\u1ed5i. Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai \u0111i\u1ec1u ch\u1ec9nh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y h\u1ed9 kinh doanh b\u1eaft \u0111\u1ea7u chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf.<\/p>\n

C\u00e1c h\u1ed9 k\u00ea khai th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 88\/2021\/TT-BTC ng\u00e0y 11\/10\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh gi\u00fap h\u1ed9 kinh doanh ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

H\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/h2>\n

Vi\u1ec7c khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 40\/2021\/TT-BTC, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

(1) V\u1ec1 h\u1ed3 s\u01a1 khai thu\u1ebf, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 8.2 Ph\u1ee5 l\u1ee5c I – Danh m\u1ee5c h\u1ed3 s\u01a1 khai thu\u1ebf ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 g\u1ed3m:<\/p>\n

– T\u1edd khai thu\u1ebf theo m\u1eabu s\u1ed1 01\/CNKD theo Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/p>\n

– Ph\u1ee5 l\u1ee5c B\u1ea3ng k\u00ea ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh theo m\u1eabu s\u1ed1 01-2\/BK-H\u0110KD theo Th\u00f4ng t\u01b0 40\/2021\/TT-BTC (n\u1ebfu c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu theo x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p Ph\u1ee5 l\u1ee5c n\u00e0y)<\/p>\n

(2) V\u1ec1 h\u00ecnh th\u1ee9c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf,<\/p>\n

– C\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed theo \u0111\u1ecba ch\u1ec9\u00a0https:\/\/thuedientu.gdt.gov.vn<\/span><\/a>\u00a0ph\u00e2n h\u1ec7 \u201cC\u00c1 NH\u00c2N\u201d<\/p>\n

– C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia theo \u0111\u1ecba ch\u1ec9\u00a0https:\/\/dichvucong.gov.vn<\/span><\/a><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng n\u1ed9p \u0111\u01b0\u1ee3c \u0111i\u1ec7n t\u1eed: n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda ho\u1eb7c qua h\u1ec7 th\u1ed1ng b\u01b0u ch\u00ednh.<\/p>\n

(3) V\u1ec1 n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 45 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf l\u00e0 \u0110\u1ed9i Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp n\u01a1i h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n

(4) V\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf:<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng: ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd: ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd ti\u1ebfp theo li\u1ec1n k\u1ec1 qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n

(5) V\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 55 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf:<\/p>\n

– Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai, s\u00f3t.<\/p>\n

(6) V\u1ec1 h\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf:<\/p>\n

– \u1ee8ng d\u1ee5ng eTax Mobile.<\/p>\n

– C\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed theo \u0111\u1ecba ch\u1ec9\u00a0https:\/\/thuedientu.gdt.gov.vn<\/span><\/a>\u00a0ph\u00e2n h\u1ec7 \u201cC\u00c1 NH\u00c2N\u201d<\/p>\n

– C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia theo \u0111\u1ecba ch\u1ec9\u00a0https:\/\/dichvucong.gov.vn<\/span><\/a><\/p>\n

(7) Ngh\u0129a v\u1ee5 khai thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh:<\/p>\n

– Th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 91 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 01\/2021\/N\u0110-CP, \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP, \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 86\/2024\/TT-BTC<\/p>\n

– Kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh kh\u00f4ng tr\u1ecdn th\u00e1ng n\u1ebfu khai thu\u1ebf theo th\u00e1ng ho\u1eb7c t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh kh\u00f4ng tr\u1ecdn qu\u00fd n\u1ebfu khai thu\u1ebf theo qu\u00fd.<\/p>\n

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\"H\u01b0\u1edbng<\/a><\/div>\n<\/figure>\n
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Ng\u00e0y 20 th\u00e1ng 3 n\u0103m 2025, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u1edbi quy \u0111\u1ecbnh c\u00e1c h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n c\u00f3 doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean, t\u1eeb ng\u00e0y 1\/6\/2025 ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 k\u1ebft n\u1ed1i m\u00e1y t\u00ednh ti\u1ec1n.<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP ra \u0111\u1eddi l\u00e0 b\u01b0\u1edbc ti\u1ebfn quan tr\u1ecdng gi\u00fap c\u00e1c h\u1ed9 kinh doanh thay \u0111\u1ed5i t\u01b0 duy, \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 \u0111\u1ec3 qu\u1ea3n l\u00fd c\u00f4ng vi\u1ec7c hi\u1ec7u qu\u1ea3 h\u01a1n, t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh v\u00e0 l\u1ee3i nhu\u1eadn.<\/p>\n

\u0110\u00e2y c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 b\u01b0\u1edbc \u0111\u1ec7m ti\u1ebfn t\u1edbi x\u00f3a b\u1ecf thu\u1ebf kho\u00e1n, \u0111\u1ec3 h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kinh doanh chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf t\u1eeb ng\u00e0y 1\/1\/2026 theo Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15 v\u1ec1 m\u1ed9t s\u1ed1 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u0111\u1eb7c bi\u1ec7t ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n c\u1ee7a Qu\u1ed1c h\u1ed9i.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

(Chinhphu.vn) – H\u01b0\u1edbng d\u1eabn chi ti\u1ebft h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai. 5 l\u1ee3i \u00edch khi h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai Vi\u1ec7c chuy\u1ec3n t\u1eeb ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n sang k\u00ea khai l\u00e0 b\u01b0\u1edbc \u0111i t\u1ea5t y\u1ebfu \u0111\u1ec3 h\u1ed9 kinh doanh ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng h\u01a1n, ti\u1ebfp c\u1eadn…<\/p>\n","protected":false},"author":1,"featured_media":1233,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"link","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1232","post","type-post","status-publish","format-link","has-post-thumbnail","hentry","category-khong-phan-loai","post_format-post-format-link"],"_links":{"self":[{"href":"https:\/\/doanhnghiepvinhlong.vn\/index.php?rest_route=\/wp\/v2\/posts\/1232","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/doanhnghiepvinhlong.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/doanhnghiepvinhlong.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/doanhnghiepvinhlong.vn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/doanhnghiepvinhlong.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1232"}],"version-history":[{"count":1,"href":"https:\/\/doanhnghiepvinhlong.vn\/index.php?rest_route=\/wp\/v2\/posts\/1232\/revisions"}],"predecessor-version":[{"id":1234,"href":"https:\/\/doanhnghiepvinhlong.vn\/index.php?rest_route=\/wp\/v2\/posts\/1232\/revisions\/1234"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/doanhnghiepvinhlong.vn\/index.php?rest_route=\/wp\/v2\/media\/1233"}],"wp:attachment":[{"href":"https:\/\/doanhnghiepvinhlong.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1232"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/doanhnghiepvinhlong.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1232"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/doanhnghiepvinhlong.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}