{"id":7436,"date":"2026-02-01T21:58:30","date_gmt":"2026-02-02T04:58:30","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7436"},"modified":"2026-02-05T00:33:09","modified_gmt":"2026-02-05T07:33:09","slug":"quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/","title":{"rendered":"2026\ub144\ubd80\ud130 \uc5f0\ub9e4\ucd9c 5\uc5b5 VND \ubbf8\ub9cc \uac00\uacc4 \uc0ac\uc5c5\uc790\uc5d0 \ub300\ud55c \uc0c8\ub85c\uc6b4 \uc138\uae08 \uaddc\uc815\uc774 \uc2dc\ud589\ub429\ub2c8\ub2e4."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\ub144\ubd80\ud130 \uac00\uacc4 \uc0ac\uc5c5\uc790 \uc6b4\uc601\uc744 \uaddc\uc728\ud558\ub294 \ubc95\uc801 \uccb4\uacc4, \ud2b9\ud788 \uacfc\uc138 \ub300\uc0c1 \uc18c\ub4dd \uae30\uc900\uc5d0 \uc0c1\ub2f9\ud55c \ubcc0\ud654\uac00 \uc788\uc744 \uc608\uc815\uc785\ub2c8\ub2e4. \uc0c8\ub85c\uc6b4 \ubd80\uac00\uac00\uce58\uc138\ubc95(VAT) \ubc0f \uac1c\uc778\uc18c\ub4dd\uc138\ubc95(PIT) \uaddc\uc815\uc5d0 \ub530\ub77c \uc5f0\uac04 \uc18c\ub4dd\uc774 5\uc5b5 VND\ub97c \ub118\uc9c0 \uc54a\ub294 \uac00\uacc4 \uc0ac\uc5c5\uc790\ub294 \ubd80\uac00\uac00\uce58\uc138\uc640 \uac1c\uc778\uc18c\ub4dd\uc138\uac00 \uba74\uc81c\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud558\uc9c0\ub9cc \uc138\uae08 \uba74\uc81c\uac00 \uc758\ubb34 \uba74\uc81c\ub97c \uc758\ubbf8\ud558\ub294 \uac83\uc740 \uc544\ub2c8\ub77c\ub294 \uc810\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4. \uc2e4\uc81c\ub85c \uc774\ub7ec\ud55c \uac00\uacc4 \uc0ac\uc5c5\uc790\ub4e4\uc740 \uc138\ubc95\uc5d0 \ub530\ub77c \uc7a5\ubd80 \uc791\uc131, \uc2e0\uace0 \ubc0f \uc218\uc775 \ud22c\uba85\uc131\uacfc \uad00\ub828\ub41c \uc77c\ub828\uc758 \uc694\uac74\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1FkcXPQV1oshwvg6ovfv8qzQTkpVUPffL\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uc694\uc57d \ud30c\uc77c \ub2e4\uc6b4\ub85c\ub4dc <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#Doanh_thu_duoi_500_trieu_khong_phai_nop_thue_GTGT_va_thue_TNCN\" >\uc5f0\ub9e4\ucd9c\uc561\uc774 5\uc5b5 VND \ubbf8\ub9cc\uc778 \uc0ac\uc5c5\uccb4\ub294 \ubd80\uac00\uac00\uce58\uc138\uc640 \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\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#Ve_thue_GTGT\" >\ubd80\uac00\uac00\uce58\uc138 \uad00\ub828<\/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\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#Ve_thue_TNCN\" >\uac1c\uc778 \uc18c\ub4dd\uc138\uc5d0 \uad00\ud558\uc5ec<\/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\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#Mien_thue_nhung_van_phai_ghi_chep_so_ke_toan\" >\uc138\uae08\uc740 \uba74\uc81c\ub418\uc9c0\ub9cc \ud68c\uacc4 \uc7a5\ubd80\ub294 \uc5ec\uc804\ud788 \ud544\uc694\ud569\ub2c8\ub2e4.<\/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\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#Tu_2026_ho_kinh_doanh_phai_thong_bao_doanh_thu_thuc_te_cho_co_quan_thue\" >2026\ub144\ubd80\ud130 \uac00\ub0b4 \uc0ac\uc5c5\uc790\ub294 \uc2e4\uc81c \uc218\uc775\uc744 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc2e0\uace0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#Doanh_thu_duoi_500_trieu_dong_Khong_bat_buoc_dung_hoa_don_dien_tu_tu_may_tinh_tien\" >\ub9e4\ucd9c\uc561\uc774 5\uc5b5 VND \ubbf8\ub9cc\uc778 \uacbd\uc6b0: \uae08\uc804\ub4f1\ub85d\uae30\uc5d0\uc11c \uc804\uc790 \uc601\uc218\uc99d\uc744 \uc0ac\uc6a9\ud558\ub294 \uac83\uc740 \uc758\ubb34 \uc0ac\ud56d\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#Khong_bat_buoc_nhung_hoa_don_dau_vao_van_%E2%80%9Crat_quan_trong%E2%80%9D\" >\ud544\uc218 \uc0ac\ud56d\uc740 \uc544\ub2c8\uc9c0\ub9cc, \uc785\ub825 \uc1a1\uc7a5\uc740 \uc5ec\uc804\ud788 &quot;\ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4&quot;.<\/a><\/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\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#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-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#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=\"Doanh_thu_duoi_500_trieu_khong_phai_nop_thue_GTGT_va_thue_TNCN\"><\/span><b>\uc5f0\ub9e4\ucd9c\uc561\uc774 5\uc5b5 VND \ubbf8\ub9cc\uc778 \uc0ac\uc5c5\uccb4\ub294 \ubd80\uac00\uac00\uce58\uc138\uc640 \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;\">\uc774\ub294 2026\ub144\ubd80\ud130 \uc2dc\ud589\ub420 \uc138\uc81c \uc815\ucc45 \uac1c\ud601 \uc911 \uac00\uc7a5 \uc8fc\ubaa9\ud560 \ub9cc\ud55c \uac83\uc73c\ub85c \uc5ec\uaca8\uc9c0\uba70, \uc911\uc18c\uae30\uc5c5 \ubd80\ubb38\uc744 \uc9c0\uc6d0\ud558\ub824\ub294 \ubc29\ud5a5\uc744 \ubd84\uba85\ud788 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ve_thue_GTGT\"><\/span><b>\ubd80\uac00\uac00\uce58\uc138 \uad00\ub828<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2024\ub144 \ubd80\uac00\uac00\uce58\uc138\ubc95(\ubc95\ub960 \uc81c48\/2024\/QH15\ud638) \uc81c5\uc870 25\ud56d\uc740 \ubc95\ub960 \uc81c149\/2025\/QH15\ud638\uc5d0 \uc758\ud574 \uac1c\uc815 \ubc0f \ubcf4\uc644\ub41c \ub0b4\uc6a9\uc5d0 \ub530\ub77c \uc5f0\uac04 \ub9e4\ucd9c\uc561\uc774 5\uc5b5 VND \uc774\ud558\uc778 \uac00\uacc4 \ubc0f \uac1c\uc778\uc774 \uc0dd\uc0b0 \ubc0f \uac70\ub798\ud558\ub294 \uc7ac\ud654\uc640 \uc11c\ube44\uc2a4\ub294 \ubd80\uac00\uac00\uce58\uc138\uac00 \uba74\uc81c\ub41c\ub2e4\uace0 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ve_thue_TNCN\"><\/span><b>\uac1c\uc778 \uc18c\ub4dd\uc138\uc5d0 \uad00\ud558\uc5ec<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2025\ub144 \uac1c\uc778\uc18c\ub4dd\uc138\ubc95(\ubc95\ub960 \uc81c109\/2025\/QH15\ud638) \uc81c7\uc870 \uc81c1\ud56d\uc740 \uc5f0\uac04 \uc218\uc775\uc774 5\uc5b5 VND\ub97c \ucd08\uacfc\ud558\uc9c0 \uc54a\ub294 \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ud65c\ub3d9\uc5d0 \uc885\uc0ac\ud558\ub294 \uac70\uc8fc \uac1c\uc778\uc740 \uac1c\uc778\uc18c\ub4dd\uc138 \ub0a9\uc138 \uc758\ubb34\uac00 \uc5c6\ub2e4\uace0 \uaddc\uc815\ud558\uace0 \uc788\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \uc815\ucc45\uc740 \uc7ac\uc815\uc801 \ubd80\ub2f4\uc744 \uc904\uc774\uace0, \uc911\uc18c\uae30\uc5c5\uc774 \uc0ac\uc5c5\uc744 \uc720\uc9c0\ud560 \uc218 \uc788\ub294 \uc5ec\uc9c0\ub97c \ub9c8\ub828\ud558\uba70, \ubd88\uc548\uc815\ud55c \uacbd\uc81c \ud658\uacbd \uc18d\uc5d0\uc11c \uc810\uc9c4\uc801\uc73c\ub85c \uacbd\uc7c1\ub825\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\ub3c4\ub85d \uc9c0\uc6d0\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mien_thue_nhung_van_phai_ghi_chep_so_ke_toan\"><\/span><b>\uc138\uae08\uc740 \uba74\uc81c\ub418\uc9c0\ub9cc \ud68c\uacc4 \uc7a5\ubd80\ub294 \uc5ec\uc804\ud788 \ud544\uc694\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud754\ud788 &quot;\uc138\uae08\uc744 \ub0b4\uc9c0 \uc54a\uc73c\uba74 \ud68c\uacc4 \uc7a5\ubd80\ub97c \ubcf4\uad00\ud560 \ud544\uc694\uac00 \uc5c6\ub2e4&quot;\uace0 \uc624\ud574\ud558\uc9c0\ub9cc, \uc2e4\uc81c \ubc95\uc740 \uc815\ubc18\ub300\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc7ac\uc815\ubd80\uc758 152\/2025\/TT-BTC\ud638 \uacf5\ubb38 \uc81c4\uc870\uc5d0 \ub530\ub974\uba74, \uc138\uae08 \uba74\uc81c \ub300\uc0c1\uc778 \uc0ac\uc5c5\uc790 \uac00\uad6c\ub77c \ud560\uc9c0\ub77c\ub3c4 \ub2e4\uc74c\uacfc \uac19\uc740 \ubc29\ubc95\uc73c\ub85c \uc218\uc775\uc744 \uc2e0\uace0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\ud654 \ubc0f \uc6a9\uc5ed \ub9e4\ucd9c\uc561 \ub4f1\ub85d\ubd80(\uc591\uc2dd S1a-HKD).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc785\ub825 \ub0a0\uc9dc, \uac70\ub798 \uc138\ubd80 \uc815\ubcf4, \uac01 \uac70\ub798 \ub610\ub294 \uae30\uac04\ubcc4 \uc218\uc775 \uae08\uc561\uc744 \ud3ec\ud568\ud55c \ubaa8\ub4e0 \uad00\ub828 \uc815\ubcf4\ub97c \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774 \uc138\uc785 \ub4f1\ub85d\ubd80\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc911\uc694\ud55c \ubc95\uc801 \uadfc\uac70\uac00 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790\uac00 \uc138\uae08 \uba74\uc81c \ub300\uc0c1\uc784\uc744 \uc99d\uba85\ud558\ub294 \uc11c\ub958;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uc774 \uc2e4\uc81c \uc218\uc785\uc744 \uc870\uc0ac\ud558\uace0 \uac80\uc99d\ud560 \ub54c \ube44\uad50 \uae30\uc900\uc73c\ub85c \ud65c\uc6a9\ud558\uae30 \uc704\ud568\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tu_2026_ho_kinh_doanh_phai_thong_bao_doanh_thu_thuc_te_cho_co_quan_thue\"><\/span><b>2026\ub144\ubd80\ud130 \uac00\ub0b4 \uc0ac\uc5c5\uc790\ub294 \uc2e4\uc81c \uc218\uc775\uc744 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc2e0\uace0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2025\ub144 \uc138\ubb34\ud589\uc815\ubc95(\ubc95\ub960 \uc81c108\/2025\/QH15\ud638)\uc740 \uc790\uae30 \uc2e0\uace0 \ubc0f \uc790\uae30 \ucc45\uc784 \uba54\ucee4\ub2c8\uc998\uc73c\ub85c\uc758 \uac15\ub825\ud55c \uc804\ud658\uc744 \uc9c0\ud5a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uad6c\uccb4\uc801\uc73c\ub85c, \uc81c13\uc870 \uc81c1\ud56d\uc5d0 \ub530\ub974\uba74 \uc0ac\uc5c5\uc6a9 \uac00\uad6c\ub294 \ub2e4\uc74c \uc0ac\ud56d\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcf8\uc778\uc774 \ud55c \ud574 \ub3d9\uc548 \ucc3d\ucd9c\ud55c \uc218\uc775\uc744 \uc9c1\uc811 \uacc4\uc0b0\ud574 \ubcf4\uc138\uc694.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e4\uc81c \uc218\uc775\uc774 \uba74\uc138 \uae30\uc900\uc5d0 \ud574\ub2f9\ud558\ub354\ub77c\ub3c4 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc120\uc81c\uc801\uc73c\ub85c \uc2e0\uace0\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc804\uc790 \uccad\uad6c\uc11c \ub610\ub294 \uae08\uc804\ub4f1\ub85d\uae30\uc5d0\uc11c \uc0dd\uc131\ub41c \uccad\uad6c\uc11c\ub97c \uc0ac\uc6a9\ud558\ub294 \uc0ac\uc5c5\uc790\uc758 \uacbd\uc6b0, \uc138\uae08 \uad00\ub9ac \uc2dc\uc2a4\ud15c\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uae30\ub2a5\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub370\uc774\ud130\ub97c \uc790\ub3d9\uc73c\ub85c \ucef4\ud30c\uc77c\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e0\uace0\uc11c \uc791\uc131 \uc9c0\uc6d0\uc740 \ud589\uc815 \uc808\ucc28\ub97c \ud06c\uac8c \uc904\uc5ec\uc90d\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774 \uc81c\ub3c4\ub294 \uc218\uc775\uc744 \uc5ec\ub7ec \ubd80\ubd84\uc73c\ub85c \ub098\ub204\uc5b4 \uc138\uae08\uc744 \ud68c\ud53c\ud558\uac70\ub098, \uc218\uc775\uc744 \uc228\uaca8 \ud0c8\uc138\ub97c \uc2dc\ub3c4\ud558\ub294 \ud589\uc704\ub97c \uc5b5\uc81c\ud558\uace0, \uac00\uacc4 \uc0ac\uc5c5\uc138 \uad00\ub9ac\uc758 \ud22c\uba85\uc131\uc744 \ub192\uc774\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_thu_duoi_500_trieu_dong_Khong_bat_buoc_dung_hoa_don_dien_tu_tu_may_tinh_tien\"><\/span><b>\ub9e4\ucd9c\uc561\uc774 5\uc5b5 VND \ubbf8\ub9cc\uc778 \uacbd\uc6b0: \uae08\uc804\ub4f1\ub85d\uae30\uc5d0\uc11c \uc804\uc790 \uc601\uc218\uc99d\uc744 \uc0ac\uc6a9\ud558\ub294 \uac83\uc740 \uc758\ubb34 \uc0ac\ud56d\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 123\/2020\/ND-CP \ubc0f \ubc95\ub839 70\/2025\/ND-CP\uc5d0 \uc758\ud574 \uac1c\uc815 \ubc0f \ubcf4\uc644\ub41c \ub0b4\uc6a9\uc5d0 \ub530\ub974\uba74, \uc77c\ubc18 \uc6d0\uce59\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;\">\uc0c1\ud488\uc744 \ud310\ub9e4\ud558\uac70\ub098 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud560 \ub54c, \ud310\ub9e4\uc790\ub294 \ud310\ucd09\ubb3c, \uc120\ubb3c \ub610\ub294 \ub0b4\ubd80 \uc18c\ube44\ud488\uc758 \uacbd\uc6b0\uc5d0\ub3c4 \uad6c\ub9e4\uc790\uc5d0\uac8c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud558\uc9c0\ub9cc:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc5f0\uacb0\ub41c \uae08\uc804\ub4f1\ub85d\uae30\uc5d0\uc11c \uc0dd\uc131\ub41c \uc804\uc790 \uc601\uc218\uc99d\uc744 \uc758\ubb34\uc801\uc73c\ub85c \uc0ac\uc6a9\ud574\uc57c \ud558\ub294 \uc694\uac74\uc740 \uc5f0\uac04 \ub9e4\ucd9c\uc774 10\uc5b5 VND \uc774\uc0c1\uc778 \uc815\uc561\uc138 \ub0a9\ubd80 \uc0ac\uc5c5\uc790\uc5d0\uac8c\ub9cc \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uc5f0\ub9e4\ucd9c 5\uc5b5 VND \ubbf8\ub9cc\uc758 \uc0ac\uc5c5\uc790\ub294 \uc774\ub7ec\ud55c \uc720\ud615\uc758 \uc601\uc218\uc99d\uc744 \uc0ac\uc6a9\ud560 \uc758\ubb34\ub294 \uc5c6\uc9c0\ub9cc, \uc804\ubb38\uc131\uc744 \ub192\uc774\uae30 \uc704\ud574 \uc790\ubc1c\uc801\uc73c\ub85c \uc0ac\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khong_bat_buoc_nhung_hoa_don_dau_vao_van_%E2%80%9Crat_quan_trong%E2%80%9D\"><\/span><b>\ud544\uc218 \uc0ac\ud56d\uc740 \uc544\ub2c8\uc9c0\ub9cc, \uc785\ub825 \uc1a1\uc7a5\uc740 \uc5ec\uc804\ud788 &quot;\ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4&quot;.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud604\ud589 \ubc95\ub960\uc740 \ud22c\uc785 \uc601\uc218\uc99d\uc774 \uc5c6\ub294 \uc18c\uaddc\ubaa8 \uc0ac\uc5c5\uccb4\uc5d0 \ub300\ud55c \uc9c1\uc811\uc801\uc778 \ucc98\ubc8c \uc870\ud56d\uc744 \ub450\uace0 \uc788\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc774\ub85c \uc778\ud574 \ubc1c\uc0dd\ud558\ub294 \ubc95\uc801 \uc704\ud5d8\uc740 \uc0c1\ub2f9\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd9c\ucc98 \ubd88\uba85\uc758 \uc0c1\ud488\uc5d0 \ub300\ud55c \ubc8c\uae08 \ubd80\uacfc \uc704\ud5d8: \uc2dc\ud589\ub839 98\/2020\/ND-CP(\uc2dc\ud589\ub839 24\/2025\/ND-CP\ub85c \uac1c\uc815) \uc81c17\uc870\ub294 \uc0c1\ud488\uc758 \ud569\ubc95\uc801\uc778 \ucd9c\ucc98\ub97c \uc785\uc99d\ud560 \uc218 \uc5c6\ub294 \uacbd\uc6b0 \ucd5c\ub300 1\uc5b5 VND\uc758 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\ub2e4\uace0 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacbd\uc601 \ubc0f \uac1c\ubc1c\uc0c1\uc758 \ud55c\uacc4: \ud22c\uc785 \ube44\uc6a9 \uc601\uc218\uc99d\uc774 \uc5c6\uae30 \ub54c\ubb38\uc5d0 \ube44\uc6a9 \ubc0f \ud604\uae08 \ud750\ub984 \uad00\ub9ac\uac00 \uc5b4\ub835\uc2b5\ub2c8\ub2e4. \ud2b9\ud788 \uac00\uacc4 \uc0ac\uc5c5\uccb4\uac00 \ub300\uae30\uc5c5\uc73c\ub85c \uc804\ud658\ud558\uac70\ub098, \ub300\uaddc\ubaa8 \uacf5\uae09\ub9dd\uc5d0 \ucc38\uc5ec\ud558\uac70\ub098, \ub192\uc740 \ud22c\uba85\uc131\uc744 \uc694\uad6c\ud558\ub294 \ud30c\ud2b8\ub108\uc640 \ud611\ub825\ud558\ub824\ub294 \uacbd\uc6b0 \uc774\ub7ec\ud55c \uc5b4\ub824\uc6c0\uc774 \ub354\uc6b1 \ub450\ub4dc\ub7ec\uc9d1\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\ubb34\uc870\uc0ac \uc704\ud5d8 \uc99d\uac00: \uc1a1\uc7a5 \uc5c6\uc774 \ube48\ubc88\ud558\uac8c \uc774\ub8e8\uc5b4\uc9c0\ub294 \uac70\ub798\ub294 \ud574\ub2f9 \uc0ac\uc5c5\uccb4\uac00 \ud0c8\uc138 \ub610\ub294 \ubd88\ubc95 \uc0c1\ud488 \uac70\ub798\uc5d0 \uad00\uc5ec\ud558\uace0 \uc788\ub2e4\ub294 \uc758\uc2ec\uc744 \ubd88\ub7ec\uc77c\uc73c\ud0ac \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\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\ubd80\ud130 \uc5f0\ub9e4\ucd9c 5\uc5b5 VND \ubbf8\ub9cc\uc758 \uac00\uacc4 \uc0ac\uc5c5\uc790\ub294 \ubd80\uac00\uac00\uce58\uc138\uc640 \uac1c\uc778\uc18c\ub4dd\uc138 \uba74\uc81c \ud61c\ud0dd\uc744 \ud06c\uac8c \ubc1b\uac8c \ub418\uc9c0\ub9cc, \uadf8 \ub300\uc2e0 \uc790\uc728 \uacbd\uc601, \ud22c\uba85\uc131 \ubc0f \ubc95\uaddc \uc900\uc218\uc5d0 \ub300\ud55c \uc694\uad6c \uc0ac\ud56d\uc774 \ub354\uc6b1 \uac15\ud654\ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc644\uc804\ud55c \ud68c\uacc4 \uae30\ub85d\uc744 \uc720\uc9c0\ud558\uace0, \uc218\uc775\uc744 \uc815\ud655\ud558\uac8c \ubcf4\uace0\ud558\uba70, \ud22c\uc785 \uc1a1\uc7a5\uc744 \uc0ac\uc804\uc5d0 \uad00\ub9ac\ud558\ub294 \uac83\uc740 \uba74\uc138 \uad8c\ub9ac\ub97c \ubcf4\ud638\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc9c0\uc18d \uac00\ub2a5\ud55c \uc0ac\uc5c5 \ubc1c\uc804\uc744 \uc704\ud55c \uc911\uc694\ud55c \uae30\ubc18\uc744 \ub9c8\ub828\ud558\uace0 \uc7a5\uae30\uc801\uc778 \ubc95\uc801 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\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><strong>\uc6d0\ucc9c:<\/strong> \uae30\uc0ac <span style=\"color: #ff0000;\">\ubca0\ud2b8\ub0a8 \ubc95<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>B\u01b0\u1edbc sang n\u0103m 2026, khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ed9 kinh doanh c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng, \u0111\u1eb7c bi\u1ec7t li\u00ean quan \u0111\u1ebfn ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf. Theo c\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), h\u1ed9 kinh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7437,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7436","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\/7436","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=7436"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7436\/revisions"}],"predecessor-version":[{"id":7489,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7436\/revisions\/7489"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7437"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}