{"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\/ko\/chinh-sach-thue-ho-kinh-doanh-2026\/","title":{"rendered":"2026\ub144 \uac00\uacc4 \uc0ac\uc5c5\uc790 \uc138\uc81c \uc815\ucc45 \u2013 \uc18c\uae09 \uacfc\uc138\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud55c \uc0c8\ub85c\uc6b4 \uc138\uae08 \uacc4\uc0b0 \ubc29\uc2dd."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \ubca0\ud2b8\ub0a8\uc758 \uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \uc138\uae08 \uad00\ub9ac \uccb4\uacc4\uac00 \uac1c\uc815\ub41c \uc138\ubc95 \ubc0f \uad6d\ud68c \uacb0\uc758\uc548\uc5d0 \ub530\ub978 \uc77c\ub828\uc758 \uc911\uc694\ud55c \uc870\uc815\uc744 \uac70\uccd0 \uacf5\uc2dd\uc801\uc73c\ub85c \uc0c8\ub85c\uc6b4 \uad6d\uba74\uc5d0 \uc811\uc5b4\ub4ed\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \uc815\ucc45\uc758 \uad81\uadf9\uc801\uc778 \ubaa9\ud45c\ub294 \uc77c\uad04 \uacfc\uc138\ub97c \ud3d0\uc9c0\ud558\uace0 \uc790\uc9c4 \uc2e0\uace0, \uc790\uc9c4 \uacc4\uc0b0, \uc790\uc9c4 \ub0a9\ubd80 \uc2dc\uc2a4\ud15c\uc73c\ub85c \uc804\ud658\ud558\ub294 \ub3d9\uc2dc\uc5d0, \uc18c\ub4dd \uaddc\ubaa8\uc5d0 \ub530\ub77c \ub0a9\uc138 \uc758\ubb34\ub97c \ubd84\ub958\ud558\uc5ec \uacf5\uc815\uc131, \ud22c\uba85\uc131, \uadf8\ub9ac\uace0 \uac01 \uc0ac\uc5c5\uc790 \uac00\uad6c\uc758 \uacbd\uc601 \ub2a5\ub825\uc5d0 \uc801\ud569\ud55c \uacfc\uc138 \uccb4\uacc4\ub97c \uad6c\ucd95\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \ub9e5\ub77d\uc5d0\uc11c, \uc0ac\uc5c5\uc8fc\ub4e4\uc774 \uc7ac\ubb34 \uacc4\ud68d\uc744 \uc0ac\uc804\uc5d0 \uc218\ub9bd\ud558\uace0 \ubc95\uaddc\ub97c \uc900\uc218\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc5f0\uac04 \ub9e4\ucd9c\uc561 5\uc5b5, 10\uc5b5, 30\uc5b5 VND\uc774\ub77c\ub294 \uc8fc\uc694 \uc774\uc815\ud45c\uc640 \uadf8\uc5d0 \ub530\ub978 \uc2e0\uace0 \ubc29\ubc95\uc744 \uba85\ud655\ud788 \uc774\ud574\ud558\ub294 \uac83\uc774 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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\/ko\/chinh-sach-thue-ho-kinh-doanh-2026\/#Mien_thue_GTGT_va_TNCN_doi_voi_Ho_kinh_doanh_co_doanh_thu_nam_duoi_500_trieu\" >\uc5f0\uac04 \ub9e4\ucd9c\uc561\uc774 5\uc5b5 VND \ubbf8\ub9cc\uc778 \uac00\uacc4 \uc0ac\uc5c5\uc790\ub294 \ubd80\uac00\uac00\uce58\uc138 \ubc0f \uac1c\uc778 \uc18c\ub4dd\uc138\uac00 \uba74\uc81c\ub429\ub2c8\ub2e4.<\/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\/ko\/chinh-sach-thue-ho-kinh-doanh-2026\/#Nguong_doanh_thu_mien_thue_va_chinh_sach_ho_tro\" >\uba74\uc138 \uc18c\ub4dd \uae30\uc900 \ubc0f \uc9c0\uc6d0 \uc815\ucc45<\/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\/ko\/chinh-sach-thue-ho-kinh-doanh-2026\/#Nghia_vu_ke_khai_du_duoc_mien_thue\" >\uc138\uae08 \uba74\uc81c \ub300\uc0c1\uc774\ub354\ub77c\ub3c4 \uc138\uae08 \uc2e0\uace0 \uc758\ubb34\ub294 \uc5ec\uc804\ud788 \uc720\ud6a8\ud569\ub2c8\ub2e4.<\/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\/ko\/chinh-sach-thue-ho-kinh-doanh-2026\/#Hoa_don_va_Chung_tu\" >\uc1a1\uc7a5 \ubc0f \uc601\uc218\uc99d<\/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\/ko\/chinh-sach-thue-ho-kinh-doanh-2026\/#Ho_kinh_doanh_co_doanh_thu_nam_tu_tren_500_trieu_den_duoi_3_ty_dong\" >\uc5f0\uac04 \ub9e4\ucd9c\uc561\uc774 5\uc5b5 VND \uc774\uc0c1 30\uc5b5 VND \ubbf8\ub9cc\uc778 \uac00\uacc4 \uc0ac\uc5c5\uccb4.<\/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\/ko\/chinh-sach-thue-ho-kinh-doanh-2026\/#Phuong_phap_1_%E2%80%93_Tinh_thue_theo_loi_nhuan_ty_le_15\" >\ubc29\ubc95 1 \u2013 \uc774\uc775\uc744 \uae30\uc900\uc73c\ub85c \uc138\uae08\uc744 \uacc4\uc0b0\ud558\ub294 \ubc29\ubc95 (\uc138\uc728 15%)<\/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\/ko\/chinh-sach-thue-ho-kinh-doanh-2026\/#Phuong_phap_2_%E2%80%93_Tinh_thue_truc_tiep_tren_doanh_thu\" >\ubc29\ubc95 2 \u2013 \uc218\uc775\uc5d0 \uc9c1\uc811 \uc138\uae08\uc744 \uacc4\uc0b0\ud558\ub294 \ubc29\ubc95<\/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\/ko\/chinh-sach-thue-ho-kinh-doanh-2026\/#Ho_kinh_doanh_co_doanh_thu_nam_tren_3_ty_dong\" >\uc5f0\uac04 \ub9e4\ucd9c\uc561\uc774 30\uc5b5 VND\ub97c \ucd08\uacfc\ud558\ub294 \uac00\uacc4 \uc0ac\uc5c5\uccb4.<\/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\/ko\/chinh-sach-thue-ho-kinh-doanh-2026\/#Thue_TNCN_theo_loi_nhuan_voi_thue_suat_17\" >\uac1c\uc778 \uc18c\ub4dd\uc138\ub294 \uc774\uc775\uc744 \uae30\uc900\uc73c\ub85c \ubd80\uacfc\ub418\uba70 \uc138\uc728\uc740 17%\uc785\ub2c8\ub2e4.<\/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\/ko\/chinh-sach-thue-ho-kinh-doanh-2026\/#Le_phi_mon_bai_doi_voi_ho_kinh_doanh_theo_doanh_thu_nam_truoc\" >\uac00\uc815 \uc0ac\uc5c5\uc790\uc758 \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc218\uc218\ub8cc (\uc804\ub144\ub3c4 \ub9e4\ucd9c\uc561 \uae30\uc900)<\/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\/ko\/chinh-sach-thue-ho-kinh-doanh-2026\/#Thu_tuc_va_hinh_thuc_ke_khai_thue_ho_kinh_doanh_tu_nam_2026\" >2026\ub144\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uac00\uacc4 \uc0ac\uc5c5\uc790\uc758 \uc138\uae08 \uc2e0\uace0 \uc808\ucc28 \ubc0f \ubc29\ubc95.<\/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\/ko\/chinh-sach-thue-ho-kinh-doanh-2026\/#Hinh_thuc_ke_khai\" >\uc2e0\uace0\uc11c<\/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\/ko\/chinh-sach-thue-ho-kinh-doanh-2026\/#Ho_so_ke_khai_co_ban\" >\uae30\ubcf8 \uc2e0\uace0\uc11c<\/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\/ko\/chinh-sach-thue-ho-kinh-doanh-2026\/#Tong_hop_chinh_sach_thue_Ho_kinh_doanh_theo_doanh_thu_tu_nam_2026\" >2026\ub144\ubd80\ud130 \ub9e4\ucd9c\uc744 \uae30\uc900\uc73c\ub85c \ud55c \uac00\uacc4 \uc0ac\uc5c5\uccb4\uc5d0 \ub300\ud55c \uc138\uae08 \uc815\ucc45 \uc694\uc57d.<\/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\/ko\/chinh-sach-thue-ho-kinh-doanh-2026\/#Khung_thue_suat_theo_dac_thu_nganh_nghe\" >\uc0b0\uc5c5\ubcc4 \ud2b9\uc131\uc5d0 \uae30\ubc18\ud55c \uc138\uc728 \uccb4\uacc4<\/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\/ko\/chinh-sach-thue-ho-kinh-doanh-2026\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/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\/ko\/chinh-sach-thue-ho-kinh-doanh-2026\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/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>\uc5f0\uac04 \ub9e4\ucd9c\uc561\uc774 5\uc5b5 VND \ubbf8\ub9cc\uc778 \uac00\uacc4 \uc0ac\uc5c5\uc790\ub294 \ubd80\uac00\uac00\uce58\uc138 \ubc0f \uac1c\uc778 \uc18c\ub4dd\uc138\uac00 \uba74\uc81c\ub429\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc18c\uaddc\ubaa8 \uc0ac\uc5c5\uc790 \uac00\uad6c\uc5d0 \ub300\ud55c \uc9c0\uc6d0 \uc815\ucc45\uc744 \uad6c\uccb4\ud654\ud558\uae30 \uc704\ud574 2026\ub144\ubd80\ud130 \uc2dc\ud589\ub420 \uc138\ubc95\uc5d0\uc11c\ub294 \uba74\uc138 \uc18c\ub4dd \uae30\uc900\uacfc \uadf8\uc5d0 \ub530\ub978 \uc2e0\uace0 \uc758\ubb34 \ubc0f \uad00\ub9ac \uc694\uac74\uc744 \uba85\ud655\ud788 \uaddc\uc815\ud560 \uc608\uc815\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguong_doanh_thu_mien_thue_va_chinh_sach_ho_tro\"><\/span><b>\uba74\uc138 \uc18c\ub4dd \uae30\uc900 \ubc0f \uc9c0\uc6d0 \uc815\ucc45<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\ub144\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uac1c\uc815\ub41c \ubd80\uac00\uac00\uce58\uc138\ubc95 \ubc0f \uac1c\uc778\uc18c\ub4dd\uc138\ubc95\uc5d0 \ub530\ub77c \uc5f0\uac04 \ucd1d\ub9e4\ucd9c\uc561\uc774 5\uc5b5 VND\ub97c \ucd08\uacfc\ud558\uc9c0 \uc54a\ub294 \uc0ac\uc5c5\uc790\ub294 \ubd80\uac00\uac00\uce58\uc138\uc640 \uac1c\uc778\uc18c\ub4dd\uc138 \ub0a9\ubd80 \uc758\ubb34\uac00 \uc644\uc804\ud788 \uba74\uc81c\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubcf8 \uaddc\uc815\uc758 \ubaa9\uc801\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5\uacfc \uac00\uacc4\uc758 \uc7ac\uc815\uc801 \ubd80\ub2f4\uc744 \uc904\uc774\ub294 \uac83;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud569\ubc95\uc801\uc778 \uc0ac\uc5c5\uccb4\uc758 \uc720\uc9c0 \ubc0f \ubc1c\uc804\uc744 \uc7a5\ub824\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\ub294 \ub9e4\uc6b0 \uc18c\uaddc\ubaa8 \uac00\uad6c\uc758 \uc18c\ub4dd \ubc0f \uad00\ub9ac \ub2a5\ub825\uacfc \uc77c\uce58\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_du_duoc_mien_thue\"><\/span><b>\uc138\uae08 \uba74\uc81c \ub300\uc0c1\uc774\ub354\ub77c\ub3c4 \uc138\uae08 \uc2e0\uace0 \uc758\ubb34\ub294 \uc5ec\uc804\ud788 \uc720\ud6a8\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \uadf8\ub8f9\uc5d0 \uc18d\ud55c \uc0ac\uc5c5\uccb4\ub4e4\uc740 \uc138\uae08\uc744 \ub0a9\ubd80\ud560 \uc758\ubb34\ub294 \uc5c6\uc9c0\ub9cc, \uc138\ubb34 \ub2f9\uad6d\uc758 \uc9c0\uc2dc\uc5d0 \ub530\ub77c \uc815\uae30\uc801\uc73c\ub85c \uc218\uc775 \uc815\ubcf4\ub97c \uc2e0\uace0\ud574\uc57c \ud569\ub2c8\ub2e4(\uc5f0 1~2\ud68c \uc2e0\uace0 \uc608\uc0c1).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \uc120\uc5b8\uc758 \ubaa9\uc801\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \uaddc\ubaa8\uc758 \ubcc0\ud654\ub97c \ubaa8\ub2c8\ud130\ub9c1\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\ub294 \ud5a5\ud6c4 \uba87 \ub144 \ub3d9\uc548 \uc218\uc775\uc774 \uba74\uc138 \ud55c\ub3c4\ub97c \ucd08\uacfc\ud560 \uacbd\uc6b0 \uc138\uae08 \uc758\ubb34\ub97c \uc7ac\ud3c9\uac00\ud558\ub294 \uadfc\uac70\uac00 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hoa_don_va_Chung_tu\"><\/span><b>\uc1a1\uc7a5 \ubc0f \uc601\uc218\uc99d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \ubc0f \uc99d\ube59 \uc11c\ub958\uc640 \uad00\ub828\ud558\uc5ec 2026\ub144 \uc138\ubc95\uc740 \ub9e4\ucd9c \uaddc\ubaa8\uc5d0 \ub530\ub77c \uba85\ud655\ud558\uac8c \ubd84\ub958\ud558\uc5ec \uc0ac\uc5c5\uc790\uac00 \uc804\uc790 \uc1a1\uc7a5\uc744 \uc0ac\uc6a9\ud558\uace0 \uc99d\ube59 \uc11c\ub958\ub97c \ubcf4\uad00\ud574\uc57c \ud558\ub294 \uc758\ubb34\ub97c \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\uc790 \uccad\uad6c\uc11c \uc0ac\uc6a9\uc740 \uc758\ubb34 \uc0ac\ud56d\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5 \ud68c\uacc4 \uae30\uc900\uc5d0 \ub530\ub77c \ud68c\uacc4 \uae30\ub85d\uc744 \uc720\uc9c0\ud558\ub294 \uac83\uc740 \uc758\ubb34 \uc0ac\ud56d\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774 \uaddc\uc815\uc740 \ud2b9\ud788 \ub18d\ucd0c \uc9c0\uc5ed\uc774\ub098 \ud1b5\ud569 \uae30\uc220 \uc778\ud504\ub77c\uac00 \ubd80\uc871\ud55c \uc9c0\uc5ed\uc758 \uc804\ud1b5\uc801\uc778 \uc0ac\uc5c5\uccb4\ub4e4\uc774 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294 \ub370 \ub4dc\ub294 \ube44\uc6a9\uc744 \uc904\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/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>\uc5f0\uac04 \ub9e4\ucd9c\uc561\uc774 5\uc5b5 VND \uc774\uc0c1 30\uc5b5 VND \ubbf8\ub9cc\uc778 \uac00\uacc4 \uc0ac\uc5c5\uccb4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uac00\uacc4 \uc0ac\uc5c5\uccb4 \uadf8\ub8f9\uc740 \uc0c1\ub2f9\ud55c \ube44\uc911\uc744 \ucc28\uc9c0\ud558\uba70, \uacbd\uc601 \ub2a5\ub825\uc5d0 \ub9de\ub294 \uc138\uae08 \uacc4\uc0b0 \ubc29\uc2dd\uc744 \uc120\ud0dd\ud560 \uc218 \uc788\ub3c4\ub85d \uc720\uc5f0\ud55c \uc138\uae08 \uc81c\ub3c4\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \uadf8\ub8f9\uc758 \uacbd\uc6b0 \uc138\uae08 \uacc4\uc0b0 \ubc29\ubc95\uc740 \ub450 \uac00\uc9c0\uac00 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uc775\uc5d0 \ub530\ub978 \uacfc\uc138 (\uc138\uc728 15%)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08\uc740 \uc218\uc775\uc744 \uae30\uc900\uc73c\ub85c \uc9c1\uc811 \uacc4\uc0b0\ub429\ub2c8\ub2e4.<\/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>\ubc29\ubc95 1 \u2013 \uc774\uc775\uc744 \uae30\uc900\uc73c\ub85c \uc138\uae08\uc744 \uacc4\uc0b0\ud558\ub294 \ubc29\ubc95 (\uc138\uc728 15%)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac00\uc815 \uc0ac\uc5c5\uccb4\uc5d0 \uc801\uc6a9 \uac00\ub2a5:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc7a5\ubd80\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc720\ud6a8\ud55c \ub9e4\uc785 \uc1a1\uc7a5\uacfc \uc99d\ube59 \uc11c\ub958\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e4\uc81c \ube44\uc6a9\uc744 \uc0b0\uc815\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uacfc\uc138 \ub300\uc0c1 \uc774\uc775 \uacc4\uc0b0 \ubc29\ubc95:<\/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>\uacfc\uc138 \ub300\uc0c1 \uc774\uc775 = \ub9e4\ucd9c - \ud569\ub9ac\uc801\uc774\uace0 \uc815\ub2f9\ud55c \ube44\uc6a9<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uc561\uc744 \uacc4\uc0b0\ud558\uc2ed\uc2dc\uc624.<\/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>\ub0a9\ubd80\ud560 \uc138\uae08 = 15% x \uc774\uc775<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc774\uc775 \uae30\ubc18 \uc138\uae08 \uacc4\uc0b0 \ubc29\uc2dd\uc5d0\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc7a5\uc810\uacfc \ub2e8\uc810\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774\uc810:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \uc131\uacfc\ub97c \uc815\ud655\ud558\uac8c \ubc18\uc601\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\ub294 \ub9e4\ucd9c\uc740 \ub192\uc9c0\ub9cc \uc774\uc724\ud3ed\uc774 \ub0ae\uc740 \uac00\uad6c\uc5d0 \uc720\ub9ac\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc18c\uae30\uc5c5 \uacbd\uc601 \ubaa8\ub378\uc5d0 \ub300\ud55c \uc811\uadfc \ubc29\uc2dd.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ub2e8\uc810:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ub958 \ubc0f \uae30\ub85d\uc5d0 \ub300\ud55c \ub192\uc740 \uc694\uad6c \uc870\uac74.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \ube44\uc6a9\uc774 \uc778\uc815\ub418\uc9c0 \uc54a\uc744 \uc704\ud5d8\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac80\uc0ac \uc555\ub825<\/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>\ubc29\ubc95 2 \u2013 \uc218\uc775\uc5d0 \uc9c1\uc811 \uc138\uae08\uc744 \uacc4\uc0b0\ud558\ub294 \ubc29\ubc95<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac00\uc815 \uc0ac\uc5c5\uccb4\uc758 \uacbd\uc6b0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\ucd9c \ub0b4\uc5ed\uc744 \uc81c\ub300\ub85c \ucd94\uc801\ud558\uc9c0 \uc54a\uc74c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubd80\uc11c\ub294 \uc124\ub9bd\ub418\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac04\ub2e8\ud55c \uacc4\uc0b0 \ubc29\ubc95\uc744 \uc6b0\uc120\uc2dc\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc138\uae08\uc740 \ub9e4\ucd9c\uc758 1 TP3T\uc758 \uc138\uc728\ub85c \ubd80\uacfc\ub418\uba70, \uc0ac\uc5c5 \ubd80\ubb38\uc5d0 \ub530\ub77c 0.51 TP3T\uc5d0\uc11c 21 TP3T\uae4c\uc9c0 \ub2e4\uc591\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \ubc29\ubc95\uc740 \uc548\uc815\uc801\uc774\uc9c0\ub9cc \uc544\uc9c1 \uc644\ubcbd\ud55c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud560 \uc790\uc6d0\uc774 \ubd80\uc871\ud55c \uc911\uc18c\uae30\uc5c5\uc5d0 \uc801\ud569\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_co_doanh_thu_nam_tren_3_ty_dong\"><\/span><b>\uc5f0\uac04 \ub9e4\ucd9c\uc561\uc774 30\uc5b5 VND\ub97c \ucd08\uacfc\ud558\ub294 \uac00\uacc4 \uc0ac\uc5c5\uccb4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub300\uaddc\ubaa8 \uae30\uc5c5\uc758 \uacbd\uc6b0, 2026\ub144\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc138\uc81c \uc815\ucc45\uc740 \uc138\uc218 \uc190\uc2e4\uc744 \uc904\uc774\uace0 \uc138\uae08 \uacf5\uc815\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \ud68c\uacc4 \ubc0f \uc1a1\uc7a5 \ubc1c\ud589\uc758 \ud3ec\uad04\uc801\uc778 \ud45c\uc900\ud654\ub97c \uc694\uad6c\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_TNCN_theo_loi_nhuan_voi_thue_suat_17\"><\/span><b>\uac1c\uc778 \uc18c\ub4dd\uc138\ub294 \uc774\uc775\uc744 \uae30\uc900\uc73c\ub85c \ubd80\uacfc\ub418\uba70 \uc138\uc728\uc740 17%\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc138\uc728 17%\ub97c \uc801\uc6a9\ud558\uc5ec \uac1c\uc778 \uc18c\ub4dd\uc138\ub97c \uacc4\uc0b0\ud558\ub294 \ubc29\ubc95:<\/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>\uac1c\uc778\uc18c\ub4dd\uc138 = 17% x (\uc218\uc785 \u2013 \uc801\uaca9 \ube44\uc6a9)<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\ud544\uc218\uc758:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc644\uc804\ud55c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uacfc \uc9c1\uc811 \uc5f0\uacb0\ub41c \uae08\uc804\ub4f1\ub85d\uae30\uc5d0\uc11c \uc0dd\uc131\ub41c \uc804\uc790 \uc1a1\uc7a5\uc744 \uc0ac\uc6a9\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\ud574\uc9c4 \uae30\ud55c \ub0b4\uc5d0 \uc138\uae08\uc744 \uc2e0\uace0\ud558\uace0 \ub0a9\ubd80\ud558\uc2ed\uc2dc\uc624.<\/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>\uac00\uc815 \uc0ac\uc5c5\uc790\uc758 \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc218\uc218\ub8cc (\uc804\ub144\ub3c4 \ub9e4\ucd9c\uc561 \uae30\uc900)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud604\ud589 \uaddc\uc815 \ubc0f \uacbd\uacfc \uc9c0\uce68\uc5d0 \ub530\ub974\uba74:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5f0\uac04 \ub9e4\ucd9c\uc774 10\uc5b5 VND\ub97c \ucd08\uacfc\ud558\ub294 \uc0ac\uc5c5 \uac00\uad6c\uc758 \uacbd\uc6b0, \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc218\uc218\ub8cc\ub294 \uc5f0\uac04 100\ub9cc VND\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774 \uae30\uc900\uce58 \ubbf8\ub9cc\uc758 \uc218\uc775\uc5d0 \ub300\ud574\uc11c\ub294 \uac1c\ubcc4 \uc0ac\ub840\uc5d0 \ub530\ub77c \ub354 \ub0ae\uc740 \uc138\uc728 \ub610\ub294 \uba74\uc81c\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/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\ub144\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uac00\uacc4 \uc0ac\uc5c5\uc790\uc758 \uc138\uae08 \uc2e0\uace0 \uc808\ucc28 \ubc0f \ubc29\ubc95.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub530\ub978 \uc138\uae08 \uc758\ubb34\ub97c \uc774\ud589\ud558\uae30 \uc704\ud574 \uc0ac\uc5c5\uc790\ub294 2026\ub144\ubd80\ud130 \uc801\uc6a9\ub418\ub294 \uc2e0\uace0\uc11c \uc591\uc2dd\uacfc \ud544\uc694 \uc11c\ub958\ub97c \uc219\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc5ec\uae30\uc5d0\ub294 \ub2e4\uc74c \uc0ac\ud56d\ub4e4\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hinh_thuc_ke_khai\"><\/span><b>\uc2e0\uace0\uc11c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc8fc\ub294 \ub2e4\uc74c \uc911\uc5d0\uc11c \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\uc790 \uc138\uae08 \uc2e0\uace0: eTax \ubaa8\ubc14\uc77c \uc571 \ub610\ub294 \uc138\ubb34 \ub2f9\uad6d\uc758 \uc804\uc790 \ud3ec\ud138\uc744 \ud1b5\ud574;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c1\uc811 \uc2e0\uace0: \uad00\ud560 \uc138\ubb34\uc11c\uc5d0 \uc2e0\uccad\uc11c\ub97c \uc81c\ucd9c\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_ke_khai_co_ban\"><\/span><b>\uae30\ubcf8 \uc2e0\uace0\uc11c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\ubcf8 \uc2e0\uace0 \uc11c\ub958\uc640 \uad00\ub828\ud558\uc5ec, \uc0ac\uc5c5\uc790\ub294 \uc138\uae08 \uc2e0\uace0\uc11c\uac00 \uc81c\ub54c \uc811\uc218 \ubc0f \ucc98\ub9ac\ub420 \uc218 \uc788\ub3c4\ub85d \ud544\uc694\ud55c \ubaa8\ub4e0 \uc591\uc2dd\uc744 \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc2e0\uace0\uc11c \uc591\uc2dd 01\/CNKD;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">(\uc2e0\uace0 \ubc29\uc2dd\uc744 \uc774\uc6a9\ud558\ub294 \uac00\uad6c\ub97c \uc704\ud55c) \uc1a1\uc7a5 \ubc0f \uc99d\ube59 \uc11c\ub958 \ubaa9\ub85d \uc591\uc2dd 01-2\/BK-H\u0110KD.<\/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\ub144\ubd80\ud130 \ub9e4\ucd9c\uc744 \uae30\uc900\uc73c\ub85c \ud55c \uac00\uacc4 \uc0ac\uc5c5\uccb4\uc5d0 \ub300\ud55c \uc138\uae08 \uc815\ucc45 \uc694\uc57d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc774 \uc0ac\uc5c5 \uaddc\ubaa8\uc5d0 \ub530\ub978 \uc138\uae08 \uc758\ubb34\ub97c \uc27d\uac8c \ube44\uad50\ud560 \uc218 \uc788\ub3c4\ub85d, \uc544\ub798 \ud45c\ub294 2026\ub144 \uc774\ud6c4 \uc8fc\uc694 \ub9e4\ucd9c\uc561 \uae30\uc900\uc810\uacfc \ud604\ud589 \uc138\ubc95\uc5d0 \ub530\ub978 \ud574\ub2f9 \uc138\uae08 \uacc4\uc0b0 \ubc29\ubc95, \uc1a1\uc7a5 \ubc1c\ud589 \uc694\uac74 \ubc0f \ud68c\uacc4 \ucc98\ub9ac \ubc29\uc2dd\uc744 \uc694\uc57d\ud558\uc5ec \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ud310\uc790:<\/b><span style=\"font-weight: 400;\"> 2026\ub144\ubd80\ud130 \uc2dc\ud589\ub420 \uac00\uacc4 \uc0ac\uc5c5\uccb4\uc5d0 \ub300\ud55c \uc138\uc81c \uc815\ucc45 \uc694\uc57d.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc138\uc785<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc138\uae08 \uacc4\uc0b0 \ubc29\ubc95<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc694\uad6c\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">5\uc5b5 VND \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138 \ubc0f \uac1c\uc778\uc18c\ub4dd\uc138 \uba74\uc81c.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc804\uc790 \uccad\uad6c\uc11c\ub294 \uc758\ubb34 \uc0ac\ud56d\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">5\uc5b5 VND \uc774\uc0c1\uc5d0\uc11c 30\uc5b5 VND \ubbf8\ub9cc\uae4c\uc9c0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc218\uc775\uc5d0 \ub300\ud55c \uc9c1\uc811\uc138 \ub610\ub294 \uc774\uc775\uc758 \uc77c\uc815 \ube44\uc728 (15%)<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ub9e4\ucd9c\uc561\uc774 10\uc5b5 VND\uc5d0 \ub3c4\ub2ec\ud558\uba74 \uc804\uc790 \uc1a1\uc7a5 \ubc1c\ud589\uc774 \uc758\ubb34\ud654\ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">30\uc5b5 VND \uc774\uc0c1<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">17% \ub300\ube44 \uc774\uc775 \ube44\uc728<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc644\ubcbd\ud55c \ud68c\uacc4 \ucc98\ub9ac, \uacc4\uc0b0\ub300\uc5d0\uc11c \ubc1c\ud589\ub41c \uc601\uc218\uc99d\uc744 \uc138\ubb34 \ub2f9\uad6d\uacfc \uc5f0\ub3d9\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc704 \uc694\uc57d\ud45c\uc5d0\uc11c \ubcfc \uc218 \uc788\ub4ef\uc774, 2026\ub144\ubd80\ud130 \uac00\uacc4 \uc0ac\uc5c5\uc790\uc758 \uc138\uae08 \uc758\ubb34, \uc1a1\uc7a5 \ubc1c\ud589 \uaddc\uc815 \ubc0f \ud68c\uacc4 \uc694\uac74\uc740 \ub9e4\ucd9c\uc561 \uae30\uc900\uc5d0 \ub530\ub77c \uba85\ud655\ud558\uac8c \uaddc\uc815\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. \uac00\uacc4 \uc0ac\uc5c5\uc790\uac00 \uc62c\ubc14\ub978 \uc2e0\uace0 \ubc29\ubc95\uc744 \uc801\uc6a9\ud558\uace0 \uc138\ubc95\uc744 \uc900\uc218\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc0ac\uc5c5 \uaddc\ubaa8\ub97c \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\ub294 \uac83\uc774 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khung_thue_suat_theo_dac_thu_nganh_nghe\"><\/span><b>\uc0b0\uc5c5\ubcc4 \ud2b9\uc131\uc5d0 \uae30\ubc18\ud55c \uc138\uc728 \uccb4\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub9e4\ucd9c\uc5d0 \ub300\ud55c \uc9c1\uc811\uc138 \uacc4\uc0b0 \ubc29\uc2dd \uad00\ub828 \uaddc\uc815\uc5d0 \ub530\ub77c \uac00\ub0b4 \uc0ac\uc5c5\uc790\uc758 \ubd80\uac00\uac00\uce58\uc138 \ubc0f \uac1c\uc778\uc18c\ub4dd\uc138\uc728\uc740 \uc0ac\uc5c5 \ubd84\uc57c\uc5d0 \ub530\ub77c \ub2e4\ub985\ub2c8\ub2e4. \uc544\ub798 \ud45c\ub294 \uac01 \uc0ac\uc5c5 \ubd84\uc57c\uc5d0 \uc801\uc6a9\ub418\ub294 \uc138\uc728 \uccb4\uacc4\ub97c \uc694\uc57d\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 280px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ud310\uc790:<\/b><span style=\"font-weight: 400;\"> \uc0b0\uc5c5\ubcc4 \uc138\uc728 \uccb4\uacc4 \uc694\uc57d.<\/span><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"width: 51.0101%; text-align: center; height: 56px;\"><b>\uc9c1\uc5c5<\/b><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><b>\ud070 \ud1b5<\/b><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><b>\uac1c\uc778\uc18c\ub4dd\uc138<\/b><\/td>\n<td style=\"width: 10.7071%; text-align: center; height: 56px;\"><b>\ucd1d<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 51.0101%; height: 56px;\"><span style=\"font-weight: 400;\">\uc720\ud1b5, \ubb34\uc5ed \ubc0f \uc18c\ub9e4<\/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;\">\uc11c\ube44\uc2a4, \uc74c\uc2dd \ubc0f \uc219\ubc15<\/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;\">\uc81c\uc870\uc5c5, \uc6b4\uc1a1\uc5c5, \uac74\uc124\uc5c5 (\uacc4\uc57d\uc9c1 \ud3ec\ud568).<\/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;\">\uae30\ud0c0 \ud65c\ub3d9<\/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;\">\uc704 \ud45c\ub97c \ubc14\ud0d5\uc73c\ub85c \uc0ac\uc5c5\uc790\ub294 \ud604\uc7ac \uc0ac\uc5c5 \ud65c\ub3d9\uc744 \ud574\ub2f9 \uc0b0\uc5c5\uad70\uacfc \ube44\uad50\ud558\uc5ec \ubd80\uac00\uac00\uce58\uc138\uc728, \uac1c\uc778\uc18c\ub4dd\uc138\uc728 \ubc0f \ubc1c\uc0dd\ud55c \uc218\uc775\uc5d0 \ub300\ud55c \ucd1d \ub0a9\ubd80 \uc138\uc561\uc744 \uc815\ud655\ud558\uac8c \uc0b0\uc815\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144 \uac00\uacc4 \uc0ac\uc5c5\uc790 \uc138\uc81c \uc815\ucc45\uc740 \uc801\uadf9\uc801\uc774\uace0 \ud22c\uba85\ud55c \uc138\uae08 \uc2e0\uace0\ub97c \uba85\ud655\ud788 \uc694\uad6c\ud569\ub2c8\ub2e4. \uac00\uacc4 \uc0ac\uc5c5\uc790\uaed8\uc11c\ub294 \uccb4\ub0a9 \uc138\uae08, \uacfc\ud0dc\ub8cc \ubc0f \uc0ac\uc5c5 \uc911\ub2e8 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uae30 \uc704\ud574 \uc815\uae30\uc801\uc73c\ub85c \ub9e4\ucd9c\uc744 \ubaa8\ub2c8\ud130\ub9c1\ud558\uace0, \uc815\ud655\ud55c \uc138\uae08 \uacc4\uc0b0 \ubc29\ubc95\uc744 \ud30c\uc545\ud558\uba70, \uad00\ub828 \uaddc\uc815\uc5d0 \ub530\ub77c \ud544\uc694\ud55c \ubaa8\ub4e0 \uc1a1\uc7a5\uacfc \uc11c\ub958\ub97c \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/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\">  \uc0c1\ub2f4\uc744 \uc6d0\ud558\uc2dc\uba74 \uc5f0\ub77d\uc8fc\uc138\uc694. <\/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>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/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;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><b>\uc6d0\ucc9c:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\ubb34\ud589\uc815\ubc95 \uc81c38\/2019\/QH14\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138\ubc95\uc744 \uac1c\uc815 \ubc0f \ubcf4\uc644\ud558\ub294 \ubc95\ub960\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\ub78c 40\/2021\/TT-BTC, \ud68c\ub78c 100\/2014\/TT-BTC<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\ub839 123\/2020\/ND-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacb0\uc815 3389\/QD-BTC<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \ubca0\ud2b8\ub0a8\uc758 \uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \uc138\uae08 \uad00\ub9ac \uccb4\uacc4\uac00 \uac1c\uc815\ub41c \uc138\ubc95 \ubc0f \uad6d\ud68c \uacb0\uc758\uc548\uc5d0 \ub530\ub978 \uc77c\ub828\uc758 \uc911\uc694\ud55c \uc870\uc815\uacfc \ud568\uaed8 \uacf5\uc2dd\uc801\uc73c\ub85c \uc0c8\ub85c\uc6b4 \uad6d\uba74\uc5d0 \uc811\uc5b4\ub4ed\ub2c8\ub2e4. \uc815\ubd80\uc758 \uad81\uadf9\uc801\uc778 \ubaa9\ud45c\ub294 [\u2026]<\/p>","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\/ko\/wp-json\/wp\/v2\/posts\/7376","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=7376"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7376\/revisions"}],"predecessor-version":[{"id":7378,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7376\/revisions\/7378"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7377"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7376"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7376"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}