{"id":7376,"date":"2026-01-26T20:48:09","date_gmt":"2026-01-27T03:48:09","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7376"},"modified":"2026-01-26T20:48:09","modified_gmt":"2026-01-27T03:48:09","slug":"chinh-sach-thue-ho-kinh-doanh-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-ho-kinh-doanh-2026\/","title":{"rendered":"2026\u5e74\u306e\u5bb6\u4e8b\u4e8b\u696d\u8005\u5411\u3051\u7a0e\u5236 \u2013 \u9061\u53ca\u8ab2\u7a0e\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u65b0\u305f\u306a\u7a0e\u984d\u8a08\u7b97\u65b9\u6cd5\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\u5e741\u67081\u65e5\u3088\u308a\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u5bb6\u5185\u4f01\u696d\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u5bfe\u3059\u308b\u7a0e\u52d9\u7ba1\u7406\u306e\u4ed5\u7d44\u307f\u306f\u3001\u6539\u6b63\u7a0e\u6cd5\u304a\u3088\u3073\u56fd\u4f1a\u306e\u6c7a\u8b70\u306b\u57fa\u3065\u304f\u4e00\u9023\u306e\u91cd\u8981\u306a\u8abf\u6574\u3092\u4f34\u3044\u3001\u6b63\u5f0f\u306b\u65b0\u305f\u306a\u6bb5\u968e\u306b\u5165\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u653f\u7b56\u306e\u5168\u4f53\u7684\u306a\u76ee\u6a19\u306f\u3001\u4e00\u62ec\u8ab2\u7a0e\u3092\u5ec3\u6b62\u3057\u3001\u81ea\u5df1\u7533\u544a\u30fb\u81ea\u5df1\u8a08\u7b97\u30fb\u81ea\u5df1\u7d0d\u7a0e\u5236\u5ea6\u306b\u79fb\u884c\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u53ce\u5165\u898f\u6a21\u306b\u5fdc\u3058\u3066\u7a0e\u8ca0\u62c5\u3092\u533a\u5206\u3057\u3001\u516c\u5e73\u6027\u3001\u900f\u660e\u6027\u3001\u5404\u4e8b\u696d\u6240\u30b0\u30eb\u30fc\u30d7\u306e\u7d4c\u55b6\u80fd\u529b\u3078\u306e\u9069\u5408\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u5e74\u9593 5 \u5104\u300110 \u5104\u300130 \u5104 VND 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style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-ho-kinh-doanh-2026\/#Mien_thue_GTGT_va_TNCN_doi_voi_Ho_kinh_doanh_co_doanh_thu_nam_duoi_500_trieu\" >\u5e74\u9593\u53ce\u76ca\u304c5\u5104VND\u672a\u6e80\u306e\u5bb6\u5185\u4f01\u696d\u306b\u5bfe\u3059\u308bVAT\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u514d\u9664\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-ho-kinh-doanh-2026\/#Nguong_doanh_thu_mien_thue_va_chinh_sach_ho_tro\" >\u975e\u8ab2\u7a0e\u6240\u5f97\u306e\u57fa\u6e96\u984d\u3068\u652f\u63f4\u7b56<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-ho-kinh-doanh-2026\/#Nghia_vu_ke_khai_du_duoc_mien_thue\" >\u7a0e\u91d1\u304c\u514d\u9664\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u7a0e\u91d1\u3092\u7533\u544a\u3059\u308b\u7fa9\u52d9\u306f\u4f9d\u7136\u3068\u3057\u3066\u5b58\u5728\u3057\u307e\u3059\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-ho-kinh-doanh-2026\/#Hoa_don_va_Chung_tu\" >\u8acb\u6c42\u66f8\u3068\u9818\u53ce\u66f8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-ho-kinh-doanh-2026\/#Ho_kinh_doanh_co_doanh_thu_nam_tu_tren_500_trieu_den_duoi_3_ty_dong\" >\u5e74\u9593\u53ce\u76ca\u304c5\u5104VND\u4ee5\u4e0a30\u5104VND\u672a\u6e80\u306e\u5bb6\u8a08\u4f01\u696d\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-ho-kinh-doanh-2026\/#Phuong_phap_1_%E2%80%93_Tinh_thue_theo_loi_nhuan_ty_le_15\" >\u65b9\u6cd51 - \u5229\u76ca\u306b\u57fa\u3065\u3044\u3066\u7a0e\u91d1\u3092\u8a08\u7b97\u3059\u308b\uff08\u7a0e\u738715%\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-ho-kinh-doanh-2026\/#Phuong_phap_2_%E2%80%93_Tinh_thue_truc_tiep_tren_doanh_thu\" >\u65b9\u6cd52 \u2013 \u53ce\u76ca\u306b\u76f4\u63a5\u7a0e\u91d1\u3092\u8a08\u7b97\u3059\u308b<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-ho-kinh-doanh-2026\/#Ho_kinh_doanh_co_doanh_thu_nam_tren_3_ty_dong\" >\u5e74\u9593\u58f2\u4e0a\u9ad8\u304c30\u5104VND\u3092\u8d85\u3048\u308b\u5bb6\u8a08\u4f01\u696d\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-ho-kinh-doanh-2026\/#Thue_TNCN_theo_loi_nhuan_voi_thue_suat_17\" >\u5229\u76ca\u306b\u57fa\u3065\u304f\u500b\u4eba\u6240\u5f97\u7a0e\uff08\u7a0e\u738717%\uff09<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-ho-kinh-doanh-2026\/#Le_phi_mon_bai_doi_voi_ho_kinh_doanh_theo_doanh_thu_nam_truoc\" >\u5bb6\u5185\u5de5\u696d\u306e\u55b6\u696d\u8a31\u53ef\u6599\uff08\u524d\u5e74\u5ea6\u306e\u58f2\u4e0a\u9ad8\u306b\u57fa\u3065\u304f\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-ho-kinh-doanh-2026\/#Thu_tuc_va_hinh_thuc_ke_khai_thue_ho_kinh_doanh_tu_nam_2026\" >2026\u5e74\u4ee5\u964d\u306e\u5bb6\u4e8b\u4e8b\u696d\u8005\u306e\u7d0d\u7a0e\u7533\u544a\u306e\u624b\u9806\u3068\u65b9\u6cd5\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-ho-kinh-doanh-2026\/#Hinh_thuc_ke_khai\" >\u7533\u544a\u66f8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-ho-kinh-doanh-2026\/#Ho_so_ke_khai_co_ban\" >\u57fa\u672c\u7533\u544a\u66f8<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-ho-kinh-doanh-2026\/#Tong_hop_chinh_sach_thue_Ho_kinh_doanh_theo_doanh_thu_tu_nam_2026\" >2026\u5e74\u304b\u3089\u306e\u53ce\u76ca\u306b\u57fa\u3065\u304f\u5bb6\u8a08\u4e8b\u696d\u8005\u5411\u3051\u7a0e\u5236\u306e\u6982\u8981\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-ho-kinh-doanh-2026\/#Khung_thue_suat_theo_dac_thu_nganh_nghe\" >\u696d\u754c\u7279\u6027\u306b\u57fa\u3065\u304f\u7a0e\u7387\u306e\u67a0\u7d44\u307f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-ho-kinh-doanh-2026\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-ho-kinh-doanh-2026\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Mien_thue_GTGT_va_TNCN_doi_voi_Ho_kinh_doanh_co_doanh_thu_nam_duoi_500_trieu\"><\/span><b>\u5e74\u9593\u53ce\u76ca\u304c5\u5104VND\u672a\u6e80\u306e\u5bb6\u5185\u4f01\u696d\u306b\u5bfe\u3059\u308bVAT\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u514d\u9664\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u4e16\u5e2f\u3078\u306e\u652f\u63f4\u7b56\u3092\u5177\u4f53\u5316\u3059\u308b\u305f\u3081\u30012026\u5e74\u304b\u3089\u306e\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u3001\u514d\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53ce\u5165\u57fa\u6e96\u984d\u3084\u3001\u305d\u308c\u306b\u4f34\u3046\u7533\u544a\u7fa9\u52d9\u3001\u7d4c\u55b6\u8981\u4ef6\u306a\u3069\u304c\u660e\u78ba\u306b\u898f\u5b9a\u3055\u308c\u308b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguong_doanh_thu_mien_thue_va_chinh_sach_ho_tro\"><\/span><b>\u975e\u8ab2\u7a0e\u6240\u5f97\u306e\u57fa\u6e96\u984d\u3068\u652f\u63f4\u7b56<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6539\u6b63\u3055\u308c\u305f\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u306b\u3088\u308c\u3070\u30012026\u5e74\u304b\u3089\u3001\u5e74\u9593\u7dcf\u53ce\u5165\u304c5\u5104VND\u3092\u8d85\u3048\u306a\u3044\u4e8b\u696d\u4e16\u5e2f\u306f\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u652f\u6255\u3044\u7fa9\u52d9\u304c\u5b8c\u5168\u306b\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u898f\u5236\u306e\u76ee\u7684\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d\u3084\u5bb6\u8a08\u306e\u7d4c\u6e08\u7684\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5408\u6cd5\u7684\u306a\u4e8b\u696d\u306e\u7dad\u6301\u3068\u767a\u5c55\u3092\u5968\u52b1\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u975e\u5e38\u306b\u5c0f\u898f\u6a21\u306a\u4e16\u5e2f\u306e\u53ce\u5165\u3068\u7d4c\u55b6\u80fd\u529b\u3068\u4e00\u81f4\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_du_duoc_mien_thue\"><\/span><b>\u7a0e\u91d1\u304c\u514d\u9664\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u7a0e\u91d1\u3092\u7533\u544a\u3059\u308b\u7fa9\u52d9\u306f\u4f9d\u7136\u3068\u3057\u3066\u5b58\u5728\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u30b0\u30eb\u30fc\u30d7\u306e\u4f01\u696d\u306f\u3001\u7a0e\u91d1\u3092\u652f\u6255\u3046\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5b9a\u671f\u7684\u306b\u53ce\u76ca\u60c5\u5831\u3092\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u7a0e\u52d9\u5f53\u5c40\u306e\u6307\u793a\u306b\u5f93\u3044\u3001\u5e74\u306b 1 \uff5e 2 \u56de\uff09\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u5ba3\u8a00\u306e\u76ee\u7684\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u898f\u6a21\u306e\u5909\u5316\u3092\u76e3\u8996\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u305d\u306e\u5f8c\u306e\u5e74\u306b\u53ce\u76ca\u304c\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3092\u8d85\u3048\u305f\u5834\u5408\u306b\u3001\u7d0d\u7a0e\u7fa9\u52d9\u3092\u518d\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hoa_don_va_Chung_tu\"><\/span><b>\u8acb\u6c42\u66f8\u3068\u9818\u53ce\u66f8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u3068\u6dfb\u4ed8\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u30012026\u5e74\u306e\u7a0e\u6cd5\u3067\u53ce\u76ca\u898f\u6a21\u306b\u5fdc\u3058\u3066\u660e\u78ba\u306b\u5206\u985e\u3055\u308c\u3001\u4e8b\u696d\u8005\u4e16\u5e2f\u306b\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u3068\u6dfb\u4ed8\u66f8\u985e\u306e\u4fdd\u7ba1\u7fa9\u52d9\u304c\u5b9a\u3081\u3089\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u306f\u5fc5\u9808\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u3063\u3066\u4f1a\u8a08\u8a18\u9332\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u306f\u5fc5\u9808\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u898f\u5236\u306f\u3001\u7279\u306b\u8fb2\u6751\u5730\u57df\u3084\u7d71\u5408\u3055\u308c\u305f\u6280\u8853\u30a4\u30f3\u30d5\u30e9\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u5730\u57df\u306b\u304a\u3051\u308b\u5f93\u6765\u306e\u4f01\u696d\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9 \u30b3\u30b9\u30c8\u306e\u524a\u6e1b\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_co_doanh_thu_nam_tu_tren_500_trieu_den_duoi_3_ty_dong\"><\/span><b>\u5e74\u9593\u53ce\u76ca\u304c5\u5104VND\u4ee5\u4e0a30\u5104VND\u672a\u6e80\u306e\u5bb6\u8a08\u4f01\u696d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3059\u308b\u5bb6\u5185\u4e8b\u696d\u8005\u306f\u5927\u304d\u306a\u5272\u5408\u3092\u5360\u3081\u3066\u304a\u308a\u3001\u67d4\u8edf\u306a\u8ab2\u7a0e\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u7d4c\u55b6\u80fd\u529b\u306b\u5fdc\u3058\u305f\u7a0e\u984d\u8a08\u7b97\u65b9\u6cd5\u3092\u9078\u629e\u3067\u304d\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u30b0\u30eb\u30fc\u30d7\u306e\u5834\u5408\u3001\u7a0e\u91d1\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u306f 2 \u3064\u3042\u308a\u307e\u3059\u3002\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u76ca\u306b\u57fa\u3065\u304f\u8ab2\u7a0e\uff08\u7a0e\u738715%\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u91d1\u306f\u53ce\u76ca\u306b\u57fa\u3065\u3044\u3066\u76f4\u63a5\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_phap_1_%E2%80%93_Tinh_thue_theo_loi_nhuan_ty_le_15\"><\/span><b>\u65b9\u6cd51 - \u5229\u76ca\u306b\u57fa\u3065\u3044\u3066\u7a0e\u91d1\u3092\u8a08\u7b97\u3059\u308b\uff08\u7a0e\u738715%\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bb6\u4e8b\u30d3\u30b8\u30cd\u30b9\u306b\u9069\u7528\u53ef\u80fd:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u8a18\u9332\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6709\u52b9\u306a\u5165\u529b\u8acb\u6c42\u66f8\u3068\u88cf\u4ed8\u3051\u66f8\u985e\u304c\u3042\u308b\u3053\u3068\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9f\u969b\u306e\u30b3\u30b9\u30c8\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u8ab2\u7a0e\u6240\u5f97 = \u53ce\u76ca - \u5408\u7406\u7684\u304b\u3064\u6b63\u5f53\u306a\u8cbb\u7528<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u652f\u6255\u3046\u3079\u304d\u7a0e\u91d1\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u7d0d\u7a0e\u984d = 15% \u00d7 \u5229\u76ca<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5229\u76ca\u57fa\u6e96\u7a0e\u984d\u8a08\u7b97\u65b9\u5f0f\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30a2\u30c9\u30d0\u30f3\u30c6\u30fc\u30b8\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30d3\u30b8\u30cd\u30b9\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u53ce\u5165\u306f\u9ad8\u3044\u304c\u5229\u76ca\u7387\u304c\u4f4e\u3044\u4e16\u5e2f\u306b\u3068\u3063\u3066\u6709\u76ca\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u30e2\u30c7\u30eb\u306b\u30a2\u30d7\u30ed\u30fc\u30c1\u3059\u308b\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30c7\u30e1\u30ea\u30c3\u30c8:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6587\u66f8\u304a\u3088\u3073\u8a18\u9332\u306b\u5bfe\u3059\u308b\u9ad8\u3044\u8981\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6c7a\u6e08\u6642\u306b\u7d4c\u8cbb\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u30ea\u30b9\u30af\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u691c\u67fb\u5727\u529b<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_phap_2_%E2%80%93_Tinh_thue_truc_tiep_tren_doanh_thu\"><\/span><b>\u65b9\u6cd52 \u2013 \u53ce\u76ca\u306b\u76f4\u63a5\u7a0e\u91d1\u3092\u8a08\u7b97\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bb6\u4e8b\u30d3\u30b8\u30cd\u30b9\u306e\u5834\u5408:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d4c\u8cbb\u3092\u9069\u5207\u306b\u8ffd\u8de1\u3057\u3066\u3044\u306a\u3044;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d4c\u7406\u90e8\u9580\u306f\u8a2d\u7f6e\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7c21\u5358\u306a\u8a08\u7b97\u65b9\u6cd5\u3092\u512a\u5148\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7a0e\u91d1\u306f\u3001\u4e8b\u696d\u5206\u91ce\u306b\u5fdc\u3058\u3066\u3001\u53ce\u76ca\u306b\u5bfe\u3057\u3066 1 TP3T \u306e\u7a0e\u7387\u3067\u6c7a\u5b9a\u3055\u308c\u30010.51 TP3T \u304b\u3089 21 TP3T \u306e\u7bc4\u56f2\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u65b9\u6cd5\u306f\u3001\u5b89\u5b9a\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u5b8c\u5168\u306a\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u78ba\u7acb\u3059\u308b\u305f\u3081\u306e\u30ea\u30bd\u30fc\u30b9\u304c\u307e\u3060\u306a\u3044\u4e2d\u5c0f\u4f01\u696d\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_co_doanh_thu_nam_tren_3_ty_dong\"><\/span><b>\u5e74\u9593\u58f2\u4e0a\u9ad8\u304c30\u5104VND\u3092\u8d85\u3048\u308b\u5bb6\u8a08\u4f01\u696d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5927\u898f\u6a21\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u30012026\u5e74\u304b\u3089\u306e\u7a0e\u5236\u653f\u7b56\u3067\u4f1a\u8a08\u3068\u8acb\u6c42\u66f8\u306e\u5168\u9762\u7684\u306a\u6a19\u6e96\u5316\u304c\u6c42\u3081\u3089\u308c\u3001\u53ce\u76ca\u306e\u640d\u5931\u3092\u6e1b\u3089\u3057\u3001\u7a0e\u91d1\u306e\u516c\u5e73\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_TNCN_theo_loi_nhuan_voi_thue_suat_17\"><\/span><b>\u5229\u76ca\u306b\u57fa\u3065\u304f\u500b\u4eba\u6240\u5f97\u7a0e\uff08\u7a0e\u738717%\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u738717%\u3067\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u500b\u4eba\u6240\u5f97\u7a0e = 17% \u00d7 (\u53ce\u5165 - \u5bfe\u8c61\u7d4c\u8cbb)<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5fc5\u9808\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b8c\u5168\u306a\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u5b9f\u88c5\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u306b\u76f4\u63a5\u63a5\u7d9a\u3055\u308c\u305f\u30ec\u30b8\u30b9\u30bf\u30fc\u304b\u3089\u751f\u6210\u3055\u308c\u305f\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u898f\u5b9a\u306b\u5f93\u3063\u3066\u671f\u9650\u5185\u306b\u7a0e\u91d1\u3092\u7533\u544a\u3057\u3001\u7d0d\u4ed8\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Le_phi_mon_bai_doi_voi_ho_kinh_doanh_theo_doanh_thu_nam_truoc\"><\/span><b>\u5bb6\u5185\u5de5\u696d\u306e\u55b6\u696d\u8a31\u53ef\u6599\uff08\u524d\u5e74\u5ea6\u306e\u58f2\u4e0a\u9ad8\u306b\u57fa\u3065\u304f\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u73fe\u5728\u306e\u898f\u5236\u304a\u3088\u3073\u79fb\u884c\u6587\u66f8\u306b\u3088\u308b\u3068\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e74\u9593\u58f2\u4e0a\u9ad8\u304c10\u5104VND\u3092\u8d85\u3048\u308b\u4e8b\u696d\u4e16\u5e2f\u306e\u5834\u5408\uff1a\u4e8b\u696d\u30e9\u30a4\u30bb\u30f3\u30b9\u6599\u306f\u5e74\u9593100\u4e07VND\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3053\u306e\u3057\u304d\u3044\u5024\u3092\u4e0b\u56de\u308b\u53ce\u76ca: \u30b1\u30fc\u30b9\u30d0\u30a4\u30b1\u30fc\u30b9\u3067\u4f4e\u3044\u7a0e\u7387\u307e\u305f\u306f\u514d\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tuc_va_hinh_thuc_ke_khai_thue_ho_kinh_doanh_tu_nam_2026\"><\/span><b>2026\u5e74\u4ee5\u964d\u306e\u5bb6\u4e8b\u4e8b\u696d\u8005\u306e\u7d0d\u7a0e\u7533\u544a\u306e\u624b\u9806\u3068\u65b9\u6cd5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u65b0\u3057\u3044\u898f\u5236\u306b\u57fa\u3065\u304f\u7d0d\u7a0e\u7fa9\u52d9\u3092\u679c\u305f\u3059\u305f\u3081\u306b\u3001\u4e8b\u696d\u6240\u306f2026\u5e74\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u4ee5\u4e0b\u306e\u7533\u544a\u66f8\u3068\u5fc5\u8981\u66f8\u985e\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hinh_thuc_ke_khai\"><\/span><b>\u7533\u544a\u66f8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e8b\u696d\u4e3b\u306f\u4ee5\u4e0b\u306e\u4e2d\u304b\u3089\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u7d0d\u7a0e\u7533\u544a: eTax Mobile \u307e\u305f\u306f\u7a0e\u52d9\u5f53\u5c40\u306e\u96fb\u5b50\u30dd\u30fc\u30bf\u30eb\u7d4c\u7531\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u7533\u544a\uff1a\u7ba1\u8f44\u7a0e\u52d9\u7f72\u306b\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_ke_khai_co_ban\"><\/span><b>\u57fa\u672c\u7533\u544a\u66f8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u57fa\u672c\u7684\u306a\u7533\u544a\u66f8\u985e\u306b\u95a2\u3057\u3066\u306f\u3001\u4e8b\u696d\u6240\u306f\u3001\u7a0e\u52d9\u7533\u544a\u304c\u671f\u9650\u5185\u306b\u53d7\u9818\u3055\u308c\u3001\u51e6\u7406\u3055\u308c\u308b\u3088\u3046\u306b\u3001\u5fc5\u8981\u306a\u3059\u3079\u3066\u306e\u30d5\u30a9\u30fc\u30e0\u3092\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u7533\u544a\u66f8 01\/CNKD;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u304a\u3088\u3073\u6dfb\u4ed8\u66f8\u985e\u30ea\u30b9\u30c8\u30d5\u30a9\u30fc\u30e001-2\/BK-H\u0110KD\uff08\u7533\u544a\u65b9\u5f0f\u3067\u7533\u544a\u3059\u308b\u4e16\u5e2f\u5411\u3051\uff09\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tong_hop_chinh_sach_thue_Ho_kinh_doanh_theo_doanh_thu_tu_nam_2026\"><\/span><b>2026\u5e74\u304b\u3089\u306e\u53ce\u76ca\u306b\u57fa\u3065\u304f\u5bb6\u8a08\u4e8b\u696d\u8005\u5411\u3051\u7a0e\u5236\u306e\u6982\u8981\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u4e8b\u696d\u898f\u6a21\u306b\u5fdc\u3058\u3066\u7d0d\u7a0e\u7fa9\u52d9\u3092\u7c21\u5358\u306b\u6bd4\u8f03\u3067\u304d\u308b\u3088\u3046\u3001\u4ee5\u4e0b\u306e\u8868\u3067\u306f\u30012026\u5e74\u4ee5\u964d\u306e\u4e3b\u8981\u306a\u53ce\u76ca\u30de\u30a4\u30eb\u30b9\u30c8\u30fc\u30f3\u3068\u3001\u305d\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u7a0e\u91d1\u8a08\u7b97\u65b9\u6cd5\u3001\u8acb\u6c42\u66f8\u3084\u4f1a\u8a08\u5b9f\u52d9\u306e\u8981\u4ef6\u3092\u3001\u73fe\u884c\u306e\u7a0e\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u30dc\u30fc\u30c9\uff1a<\/b><span style=\"font-weight: 400;\"> 2026\u5e74\u304b\u3089\u306e\u5bb6\u8a08\u4e8b\u696d\u8005\u5411\u3051\u7a0e\u5236\u306e\u6982\u8981\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5e74\u9593\u53ce\u76ca<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30ea\u30af\u30a8\u30b9\u30c8\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">5\u5104\u30c9\u30f3\u4ee5\u4e0b<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">VAT\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u66f8\u306f\u5fc5\u9808\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">5\u5104\u30c9\u30f3\u4ee5\u4e0a\u304b\u308930\u5104\u30c9\u30f3\u672a\u6e80<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u307e\u305f\u306f\u5229\u76ca\u306e\u4e00\u5b9a\u5272\u5408\u306b\u5bfe\u3059\u308b\u76f4\u63a5\u7a0e\uff0815%\uff09<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u304c10\u5104VND\u306b\u9054\u3059\u308b\u3068\u96fb\u5b50\u8acb\u6c42\u66f8\u304c\u5fc5\u9808\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">30\u5104\u30c9\u30f3\u4ee5\u4e0a<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">17%\u306e\u5229\u76ca\u306b\u5bfe\u3059\u308b\u6bd4\u7387<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u51e6\u7406\u3001\u8acb\u6c42\u66f8\u306f\u7a0e\u52d9\u5f53\u5c40\u306b\u63a5\u7d9a\u3055\u308c\u305f\u30ec\u30b8\u304b\u3089\u5b8c\u4e86\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u8981\u7d04\u8868\u304b\u3089\u308f\u304b\u308b\u3088\u3046\u306b\u30012026\u5e74\u4ee5\u964d\u3001\u5bb6\u5185\u4e8b\u696d\u8005\u306b\u5bfe\u3059\u308b\u7d0d\u7a0e\u7fa9\u52d9\u3001\u8acb\u6c42\u66f8\u767a\u884c\u898f\u5236\u3001\u4f1a\u8a08\u51e6\u7406\u8981\u4ef6\u306f\u3001\u58f2\u4e0a\u9ad8\u306e\u57fa\u6e96\u306b\u5fdc\u3058\u3066\u660e\u78ba\u306b\u5b9a\u7fa9\u3055\u308c\u307e\u3059\u3002\u5bb6\u5185\u4e8b\u696d\u8005\u304c\u9069\u5207\u306a\u7533\u544a\u65b9\u6cd5\u3092\u9069\u7528\u3057\u3001\u7a0e\u6cd5\u3092\u9075\u5b88\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4e8b\u696d\u898f\u6a21\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khung_thue_suat_theo_dac_thu_nganh_nghe\"><\/span><b>\u696d\u754c\u7279\u6027\u306b\u57fa\u3065\u304f\u7a0e\u7387\u306e\u67a0\u7d44\u307f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5bb6\u5185\u4e8b\u696d\u8005\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u53ce\u5165\u306b\u5bfe\u3059\u308b\u76f4\u63a5\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306b\u57fa\u3065\u304d\u3001\u4e8b\u696d\u5206\u91ce\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u5404\u4e8b\u696d\u5206\u91ce\u306b\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u306e\u67a0\u7d44\u307f\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 280px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u30dc\u30fc\u30c9\uff1a<\/b><span style=\"font-weight: 400;\"> \u696d\u7a2e\u5225\u306e\u7a0e\u7387\u4f53\u7cfb\u306e\u6982\u8981\u3067\u3059\u3002<\/span><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"width: 51.0101%; text-align: center; height: 56px;\"><b>\u8077\u696d<\/b><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><b>\u30d0\u30c3\u30c8<\/b><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><b>\u500b\u4eba\u6240\u5f97\u7a0e<\/b><\/td>\n<td style=\"width: 10.7071%; text-align: center; height: 56px;\"><b>\u5408\u8a08<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 51.0101%; height: 56px;\"><span style=\"font-weight: 400;\">\u6d41\u901a\u3001\u8cbf\u6613\u3001\u5c0f\u58f2<\/span><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">1%\u00a0<\/span><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">0.5%<\/span><\/td>\n<td style=\"width: 10.7071%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">1.5%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 51.0101%; height: 56px;\"><span style=\"font-weight: 400;\">\u30b5\u30fc\u30d3\u30b9\u3001\u98df\u4e8b\u3001\u5bbf\u6cca\u65bd\u8a2d<\/span><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"width: 10.7071%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">7%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 51.0101%; height: 56px;\"><span style=\"font-weight: 400;\">\u8acb\u8ca0\u696d\u52d9\u306b\u3088\u308b\u88fd\u9020\u3001\u8f38\u9001\u3001\u5efa\u8a2d\u3002<\/span><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">1.5%<\/span><\/td>\n<td style=\"width: 10.7071%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">4.5%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 51.0101%; height: 56px;\"><span style=\"font-weight: 400;\">\u305d\u306e\u4ed6\u306e\u6d3b\u52d5<\/span><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td style=\"width: 10.7071%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u8868\u306b\u57fa\u3065\u3044\u3066\u3001\u4e8b\u696d\u4e16\u5e2f\u306f\u73fe\u5728\u306e\u4e8b\u696d\u6d3b\u52d5\u3092\u5bfe\u5fdc\u3059\u308b\u7523\u696d\u30b0\u30eb\u30fc\u30d7\u3068\u6bd4\u8f03\u3057\u3066\u3001VAT \u7387\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u7387\u3001\u304a\u3088\u3073\u767a\u751f\u3057\u305f\u53ce\u76ca\u306b\u5bfe\u3057\u3066\u652f\u6255\u3046\u3079\u304d\u5408\u8a08\u7a0e\u984d\u3092\u6b63\u3057\u304f\u6c7a\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u5ea6\u306e\u5bb6\u5ead\u4e8b\u696d\u8005\u5411\u3051\u7a0e\u5236\u3067\u306f\u3001\u7a4d\u6975\u7684\u304b\u3064\u900f\u660e\u6027\u306e\u3042\u308b\u7d0d\u7a0e\u7533\u544a\u304c\u660e\u78ba\u306b\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u8ffd\u5fb4\u7a0e\u3001\u7f70\u91d1\u3001\u4e8b\u696d\u4e2d\u65ad\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u3001\u5bb6\u5ead\u4e8b\u696d\u8005\u306f\u5b9a\u671f\u7684\u306b\u53ce\u76ca\u3092\u76e3\u8996\u3057\u3001\u9069\u5207\u306a\u7a0e\u984d\u8a08\u7b97\u65b9\u6cd5\u3092\u5224\u65ad\u3057\u3001\u95a2\u9023\u6cd5\u898f\u306b\u5f93\u3063\u3066\u5fc5\u8981\u306a\u8acb\u6c42\u66f8\u3084\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u3054\u76f8\u8ac7\u306f\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044 <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<p><b>\u30bd\u30fc\u30b9\uff1a<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u884c\u653f\u6cd5\u7b2c38\/2019\/QH14\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u306e\u6539\u6b63\u304a\u3088\u3073\u88dc\u8db3\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56de\u89a740\/2021\/TT-BTC\u3001\u56de\u89a7100\/2014\/TT-BTC<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u653f\u4ee4123\/2020\/ND-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6c7a\u5b9a3389\/QD-BTC<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>B\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01\/2026, c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh t\u1ea1i Vi\u1ec7t Nam ch\u00ednh th\u1ee9c b\u01b0\u1edbc sang giai \u0111o\u1ea1n m\u1edbi, v\u1edbi h\u00e0ng lo\u1ea1t \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng theo c\u00e1c lu\u1eadt thu\u1ebf s\u1eeda \u0111\u1ed5i v\u00e0 ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i. M\u1ee5c ti\u00eau xuy\u00ean su\u1ed1t c\u1ee7a ch\u00ednh s\u00e1ch l\u00e0 x\u00f3a b\u1ecf thu\u1ebf kho\u00e1n, chuy\u1ec3n sang k\u00ea khai &#8211; t\u1ef1 t\u00ednh &#8211; t\u1ef1 n\u1ed9p, \u0111\u1ed3ng th\u1eddi ph\u00e2n lo\u1ea1i ngh\u0129a v\u1ee5 thu\u1ebf theo quy m\u00f4 doanh thu, nh\u1eb1m \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng, minh b\u1ea1ch v\u00e0 ph\u00f9 h\u1ee3p n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb c\u1ee7a t\u1eebng nh\u00f3m h\u1ed9 kinh doanh. Trong b\u1ed1i c\u1ea3nh \u0111\u00f3, vi\u1ec7c hi\u1ec3u r\u00f5 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7377,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7376","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7376","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=7376"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7376\/revisions"}],"predecessor-version":[{"id":7378,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7376\/revisions\/7378"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7377"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7376"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7376"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}