{"id":7503,"date":"2026-02-08T19:18:40","date_gmt":"2026-02-09T02:18:40","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7503"},"modified":"2026-02-08T19:18:40","modified_gmt":"2026-02-09T02:18:40","slug":"quy-dinh-thue-suat-san-pham-so","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/quy-dinh-thue-suat-san-pham-so\/","title":{"rendered":"\ub514\uc9c0\ud138 \uc81c\ud488\uc5d0 \uc62c\ubc14\ub978 \uc138\uc728\uc744 \uc801\uc6a9\ud558\ub824\uba74 \uc5b4\ub5bb\uac8c \ud574\uc57c \ud560\uae4c\uc694?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ub514\uc9c0\ud138 \uacbd\uc81c\uc758 \uae09\uc18d\ud55c \ubc1c\uc804\uc740 \uac1c\uc778, \ud2b9\ud788 \uc804\uc790\ucc45, \ube44\ub514\uc624 \uac15\uc758, \ub514\uc790\uc778 \ud15c\ud50c\ub9bf, AI \uae30\ubc18 \uc548\ub0b4 \uba54\uc2dc\uc9c0\uc640 \uac19\uc740 \ub514\uc9c0\ud138 \uc81c\ud488 \ubd84\uc57c\uc5d0\uc11c \ub9ce\uc740 \uc0c8\ub85c\uc6b4 \uc0ac\uc5c5 \uae30\ud68c\ub97c \ucc3d\ucd9c\ud588\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc774\ub7ec\ud55c \uc81c\ud488\ub4e4\uc774 &quot;\ubb34\ud615&quot;\uc774\ub77c\ub294 \ud2b9\uc131 \ub54c\ubb38\uc5d0, \ub9ce\uc740 \uc0ac\ub78c\ub4e4\uc774 \uc138\uae08 \uc2e0\uace0 \uc2dc \uc5b4\ub5a4 \uacfc\uc138 \ub300\uc0c1\uc744 \uc120\ud0dd\ud574\uc57c \ud558\ub294\uc9c0, \uc801\uc6a9 \uac00\ub2a5\ud55c \uc138\uc728\uc740 \uc5bc\ub9c8\uc778\uc9c0, \uadf8\ub9ac\uace0 \uad00\ub828 \ud589\uc815 \uc808\ucc28\ub294 \ubb34\uc5c7\uc778\uc9c0 \ud30c\uc545\ud558\ub294 \ub370 \uc5b4\ub824\uc6c0\uc744 \uacaa\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubcf8 \uae30\uc0ac\ub294 \uc7ac\ubb34\ubd80\uc758 \ucd5c\uc2e0 \ubc95\ub960 \ubb38\uc11c\ub97c \ubc14\ud0d5\uc73c\ub85c 2026\ub144 \ub514\uc9c0\ud138 \uc81c\ud488 \uc0ac\uc5c5\uc744 \uc601\uc704\ud558\ub294 \uac1c\uc778\uc758 \uc138\uae08 \uc758\ubb34\uc5d0 \ub300\ud55c \uc885\ud569\uc801\uc778 \ubd84\uc11d\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/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-suat-san-pham-so\/#Thu_tuc_cap_nhat_thong_tin_khi_thay_doi_mat_hang_kinh_doanh\" >\uc5c5\ubb34 \ud56d\ubaa9 \ubcc0\uacbd \uc2dc \uc815\ubcf4 \uc5c5\ub370\uc774\ud2b8 \uc808\ucc28.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-dinh-thue-suat-san-pham-so\/#Phan_loai_nganh_nghe_va_xac_dinh_thue_suat_doi_voi_san_pham_so\" >\ub514\uc9c0\ud138 \uc81c\ud488\uc758 \uc0b0\uc5c5 \ubd84\ub958 \ubc0f \uc138\uc728 \uacb0\uc815.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-dinh-thue-suat-san-pham-so\/#Doanh_thu_tren_500_trieu_co_bi_ap_thue_GTGT_10\" >\uc5f0\ub9e4\ucd9c\uc561\uc774 5\uc5b5 VND\ub97c \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0 \ubd80\uac00\uac00\uce58\uc138 \ucf54\ub4dc 10%\uac00 \uc801\uc6a9\ub418\ub098\uc694?<\/a><\/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-suat-san-pham-so\/#Nghia_vu_khai_thue_khi_doanh_thu_on_dinh_hoac_phat_sinh_theo_hop_dong\" >\uc138\uae08 \uc2e0\uace0 \uc758\ubb34\ub294 \uc218\uc775\uc774 \uc548\uc815\uc801\uc774\uac70\ub098 \uacc4\uc57d\uc5d0 \ub530\ub77c \ubc1c\uc0dd\ud560 \ub54c \ubc1c\uc0dd\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-suat-san-pham-so\/#Luu_y_ve_quan_ly_ho_so_va_rui_ro_hau_kiem\" >\uae30\ub85d \uad00\ub9ac \ubc0f \uc0ac\ud6c4 \uac10\uc0ac \uc704\ud5d8\uc5d0 \ub300\ud55c \ucc38\uace0 \uc0ac\ud56d<\/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-suat-san-pham-so\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tuc_cap_nhat_thong_tin_khi_thay_doi_mat_hang_kinh_doanh\"><\/span><b>\uc5c5\ubb34 \ud56d\ubaa9 \ubcc0\uacbd \uc2dc \uc815\ubcf4 \uc5c5\ub370\uc774\ud2b8 \uc808\ucc28.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \uc138\ubc95\uc5d0 \ub530\ub974\uba74 \uc0ac\uc5c5 \uc0c1\ud488 \uc720\ud615\uc758 \ubcc0\uacbd\uc740 \ub0b4\ubd80\uc801\uc778 \uc911\uc694\uc131\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc138\ubb34 \ub2f9\uad6d\uc5d0 \ubc18\ub4dc\uc2dc \uc54c\ub824\uc57c \ud558\ub294 \ud544\uc218 \uc815\ubcf4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2025\ub144\ubd80\ud130 \uc2dc\ud589\ub418\ub294 86\/2024\/TT-BTC\ud638 \uacf5\ubb38 \uc81c10\uc870\uc5d0 \ub530\ub77c, \uac1c\ubcc4 \uc0ac\uc5c5\uc790\uac00 \uc81c\ud488 \ub77c\uc778\uc774\ub098 \uc0ac\uc5c5 \ud65c\ub3d9\uc744 \ucd94\uac00 \ub610\ub294 \uc870\uc815\ud560 \uacbd\uc6b0, \uacbd\uc601 \ub370\uc774\ud130\uc758 \ub3d9\uae30\ud654 \ubc0f \uc815\ud655\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \ub0a9\uc138\uc790\ub294 \uc138\ubb34 \ub4f1\ub85d \uc815\ubcf4 \uc870\uc815 \uc808\ucc28\ub97c \uc218\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc5d0 \uc9c1\uc811 \uad00\uc5ec\ud558\ub294 \uac1c\uc778\uc758 \uacbd\uc6b0, \uac1c\uc815 \ubb38\uc11c\uc5d0\ub294 \ub2e4\uc74c \ub0b4\uc6a9\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub0a9\uc138\uc790 \ub4f1\ub85d \uc815\ubcf4 \uc870\uc815 \ubc0f \ubcf4\uc644 \uc2e0\uace0\uc11c(\uc591\uc2dd 08-MST);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcc0\uacbd \uc0ac\ud56d\uc774 \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc99d \ub610\ub294 \uc774\uc640 \ub3d9\ub4f1\ud55c \uc11c\ub958\uc640 \uad00\ub828\ub41c \uacbd\uc6b0, \ud574\ub2f9 \uc11c\ub958\uc758 \uacf5\uc99d\ub41c \uc0ac\ubcf8\uc744 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc81c\ucd9c \uac00\ub2a5\ud55c \uc11c\ub958:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac70\uc8fc\uc9c0 \ub610\ub294 \uc0ac\uc5c5\uc7a5 \uc18c\uc7ac\uc9c0\uc758 \uc138\ubb34\uc11c\uc5d0 \uc9c1\uc811 \ubc29\ubb38\ud558\uac70\ub098;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\uc790\uc138\uae08 \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574. 2026\ub144 \ub514\uc9c0\ud138 \uc804\ud658 \ucd94\uc138\uc5d0 \ubc1c\ub9de\ucdb0, \ucc98\ub9ac \uc2dc\uac04\uc744 \ub2e8\ucd95\ud558\uace0 \ud589\uc815 \ub2f4\ub2f9\uc790\uc640\uc758 \uc811\ucd09\uc744 \uc904\uc774\uae30 \uc704\ud574 eTax \ubaa8\ubc14\uc77c \uc571\uacfc \uc804\uc790\uc138\uae08 \ud3ec\ud138 \uc0ac\uc6a9\uc744 \uad8c\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phan_loai_nganh_nghe_va_xac_dinh_thue_suat_doi_voi_san_pham_so\"><\/span><b>\ub514\uc9c0\ud138 \uc81c\ud488\uc758 \uc0b0\uc5c5 \ubd84\ub958 \ubc0f \uc138\uc728 \uacb0\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \ud65c\ub3d9\uc758 \uc131\uaca9\uc744 \uc815\ud655\ud558\uac8c \ubd84\ub958\ud558\ub294 \uac83\uc740 \ub0a9\ubd80\ud574\uc57c \ud560 \ubd80\uac00\uac00\uce58\uc138 \ubc0f \uac1c\uc778 \uc18c\ub4dd\uc138\uc728\uc744 \uacb0\uc815\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \ud68c\ub78c 40\/2021\/TT-BTC\uc5d0 \ub530\ub974\uba74 \uac1c\uc778 \uc0ac\uc5c5\uc790\uc758 \uc138\uae08\uc740 \ub9e4\ucd9c\uc561\uc758 \uc77c\uc815 \ube44\uc728\ub85c \uacc4\uc0b0\ub418\uc9c0\ub9cc, \uac01 \uc0b0\uc5c5\uad70\ubcc4\ub85c \ub2e4\ub978 \uc138\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc8fc\ubb38 \uc81c\uc791\uc774 \uc544\ub2cc \uac1c\uc778 \uc81c\uc791 \ub514\uc9c0\ud138 \uc81c\ud488\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \ubd84\ub958\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\uc720\ud615<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\ud68c\ub78c 40\/2021\/TT-BTC\uc5d0 \ub530\ub978 \uc0b0\uc5c5 \uadf8\ub8f9<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\ud070 \ud1b5<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\uac1c\uc778\uc18c\ub4dd\uc138<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\ucd1d \ubc31\ubd84\uc728<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc804\uc790\ucc45, \ud15c\ud50c\ub9bf, AI \ud504\ub86c\ud504\ud2b8\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc0c1\ud488\uc758 \uc720\ud1b5 \ubc0f \uacf5\uae09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.5%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ub9de\ucda4\ud615 \ub514\uc9c0\ud138 \ucf58\ud150\uce20<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc11c\ube44\uc2a4 \uc81c\uacf5\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc800\uc791\uad8c \ubc0f \ucf58\ud150\uce20 \uc774\uc6a9 \uad8c\ud55c \uc591\ub3c4.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uae30\ud0c0 \uc0ac\uc5c5 \ud65c\ub3d9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc2e4\uc81c\ub85c \ub300\ub7c9 \uc0dd\uc0b0\ub418\ub294 AI \ud504\ub86c\ud504\ud2b8\ub098 \ub514\uc9c0\ud138 \ud15c\ud50c\ub9bf\uc740 \uc804\uc790\ucc45\uc774\ub098 \ub514\uc790\uc778 \ud30c\uc77c\ucc98\ub7fc \ubbf8\ub9ac \ud328\ud0a4\uc9c0\ud654\ub41c \ub514\uc9c0\ud138 \uc0c1\ud488\uc758 \uc131\uaca9\uc744 \ub760\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \ub2e4\uc74c\uacfc \uac19\uc740 \uacbd\uc6b0 1.5%\uc758 \uc138\uc728\uc744 \uc801\uc6a9\ud558\ub294 \uac83\uc774 \uc801\uc808\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \uc81c\ud488\uc740 \ub110\ub9ac \ud310\ub9e4\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uace0\uac1d \ub9de\ucda4\ud615 \uc11c\ube44\uc2a4\uac00 \uc544\ub2d9\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2ec\uce35\uc801\uc778 \uc9c0\uc6d0 \uc11c\ube44\uc2a4\ub294 \ud3ec\ud568\ub418\uc5b4 \uc788\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ubc18\ub300\ub85c, \uc0ac\uc5c5 \ud65c\ub3d9\uc774 \ucf58\ud150\uce20 \uc0ac\uc6a9\uad8c \uc591\ub3c4, \uc774\uc6a9\uad8c \ubd80\uc5ec \ub610\ub294 \uc694\uccad\uc5d0 \ub530\ub978 \uc218\uc815 \ub4f1\uc744 \ud3ec\ud568\ud558\ub294 \uacbd\uc6b0, \uc138\ubb34 \ub2f9\uad6d\uc740 \ucd1d \uc138\uc728 3%\uac00 \uc801\uc6a9\ub418\ub294 &quot;\uae30\ud0c0 \uc0ac\uc5c5 \ud65c\ub3d9&quot; \ubc94\uc8fc\ub97c \uc801\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc5c5\uc885 \ubd84\ub958\ub294 \uc81c\ud488\uba85\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc2e4\uc81c \ud310\ub9e4 \ubaa8\ub378\uc744 \uae30\uc900\uc73c\ub85c \uacb0\uc815\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_thu_tren_500_trieu_co_bi_ap_thue_GTGT_10\"><\/span><b>\uc5f0\ub9e4\ucd9c\uc561\uc774 5\uc5b5 VND\ub97c \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0 \ubd80\uac00\uac00\uce58\uc138 \ucf54\ub4dc 10%\uac00 \uc801\uc6a9\ub418\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \ub514\uc9c0\ud138 \uc81c\ud488\uc744 \ud310\ub9e4\ud558\ub294 \uc0ac\ub78c\ub4e4\uc774 \uac00\uc7a5 \ud754\ud788 \uac16\ub294 \uc624\ud574 \uc911 \ud558\ub098\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub974\uba74, \ub9e4\ucd9c\uc561 \ub300\ube44 \ubc31\ubd84\uc728 \ubc29\uc2dd\uc73c\ub85c \uc138\uae08\uc744 \ub0a9\ubd80\ud558\ub294 \uac1c\uc778 \ubc0f \uc0ac\uc5c5 \uac00\uad6c\uc758 \uacbd\uc6b0, \ub9e4\ucd9c\uc561\uc774 5\uc5b5 VND\uc774\ub4e0 10\uc5b5 VND\uc774\ub4e0 \uadf8 \uc774\uc0c1\uc774\ub4e0 \uad00\uacc4\uc5c6\uc774 \ubd80\uac00\uac00\uce58\uc138\uc728 10%\uac00 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud68c\ub78c 40\/2021\/TT-BTC\ub294 \uc138\uae08 \uc2e0\uace0 \uc758\ubb34\ub97c \uacb0\uc815\ud558\ub294 \uc218\uc775 \uae30\uc900\ub9cc\uc744 \uaddc\uc815\ud558\uace0 \uc788\uc73c\uba70, \uc138\uc728 10%\ub85c \uc804\ud658\ud558\ub294 \uadfc\uac70\uac00 \ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">VAT 10% \ucf54\ub4dc\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uacbd\uc6b0\uc5d0\ub9cc \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac1c\uc778 \uc0ac\uc5c5\uc790\uac00 \uc0ac\uc5c5 \uc6b4\uc601\uc744 \uc911\ub2e8\ud558\uace0 \uae30\uc5c5\ud615 \ubaa8\ub378\ub85c \uc804\ud658\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790\ub294 \ubd80\uac00\uac00\uce58\uc138\ubc95\uc5d0 \ub530\ub77c \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c \ubc29\uc2dd\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c 2026\ub144\uc5d0 \ub514\uc9c0\ud138 \uc81c\ud488 \uc0ac\uc5c5\uc744 \ud558\ub294 \uac1c\uc778\uc740 \ub192\uc740 \ub9e4\ucd9c\uc744 \uc774\uc720\ub85c \uc138\ubc95 10%\ub85c &quot;\uae09\uaca9\ud788 \uc778\uc0c1&quot;\ub418\uc9c0 \uc54a\uc73c\uba70, \uac1c\uc778 \uc0ac\uc5c5\uc790 \ub610\ub294 \uac00\uacc4 \uc0ac\uc5c5\uc790\ub85c \uacc4\uc18d \uc6b4\uc601\ub418\ub294 \ud55c \uc774\ub7ec\ud55c \uc778\uc0c1\uc740 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nghia_vu_khai_thue_khi_doanh_thu_on_dinh_hoac_phat_sinh_theo_hop_dong\"><\/span><b>\uc138\uae08 \uc2e0\uace0 \uc758\ubb34\ub294 \uc218\uc775\uc774 \uc548\uc815\uc801\uc774\uac70\ub098 \uacc4\uc57d\uc5d0 \ub530\ub77c \ubc1c\uc0dd\ud560 \ub54c \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud68c\ub78c 40\/2021\/TT-BTC \uc81c15\uc870 1\ud56d\uc5d0 \ub530\ub974\uba74, \ub2e4\uc74c\uc758 \uacbd\uc6b0\uc5d0 \uc0ac\uc5c5\uc744 \uc601\uc704\ud558\ub294 \uac1c\uc778\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;\">\uc81c\ud488 \ubc0f \uc11c\ube44\uc2a4 \uacf5\uae09 \uacc4\uc57d\uc744 \uc9c1\uc811 \uccb4\uacb0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\ub839 126\/2020\/ND-CP \ubd80\ub85d I\uc5d0 \uba85\uc2dc\ub41c &quot;\uae30\ud0c0 \uc0ac\uc5c5&quot; \ubc94\uc8fc\uc5d0 \uc18d\ud558\ub294 \uc0ac\uc5c5 \ud65c\ub3d9;<\/span><\/li>\n<\/ul>\n<p><b>\uba54\ubaa8:<\/b><span style=\"font-weight: 400;\"> \uc138\uae08 \uc2e0\uace0\uc11c\ub294 \ub9e4\ub144 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc5f0\uac04 \uc138\uae08 \uc2e0\uace0\uc11c\uc5d0\ub294 \ub2e4\uc74c \ub0b4\uc6a9\uc774 \ud3ec\ud568\ub429\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\/TKN-CNKD;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacbd\uc81c \uacc4\uc57d\uc11c \uc0ac\ubcf8;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\ub77d \ubc0f \uacc4\uc57d \uc815\uc0b0 \ud68c\uc758\ub85d(\ud574\ub2f9\ub418\ub294 \uacbd\uc6b0).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ubd88\uaddc\uce59\uc801\uc73c\ub85c \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\uac70\ub098 \uace0\uc815\ub41c \uc0ac\uc5c5\uc7a5\uc774 \uc5c6\ub294 \uac1c\uc778\uc758 \uacbd\uc6b0, \uc18c\ub4dd\uc774 \ubc1c\uc0dd\ud560 \ub54c\ub9c8\ub2e4 \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \uc774 \uacbd\uc6b0\uc5d0\ub3c4 \uc801\uc6a9\ub418\ub294 \uc138\uc728\uc740 \uc0c1\ud488\uc744 \uc7ac\ud654 \ub610\ub294 \uc11c\ube44\uc2a4\ub85c \uc62c\ubc14\ub974\uac8c \ubd84\ub958\ud55c \uac83\uc5d0 \ub530\ub77c \uacb0\uc815\ub418\uba70, \ucd1d \uacfc\uc138 \uc18c\ub4dd\uc758 1.51%\uc5d0\uc11c 71%\uae4c\uc9c0 \ub2e4\uc591\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Luu_y_ve_quan_ly_ho_so_va_rui_ro_hau_kiem\"><\/span><b>\uae30\ub85d \uad00\ub9ac \ubc0f \uc0ac\ud6c4 \uac10\uc0ac \uc704\ud5d8\uc5d0 \ub300\ud55c \ucc38\uace0 \uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uac04\uc18c\ud654\ub41c \uc138\uae08 \ubc29\uc2dd\uc774 \uc801\uc6a9\ub418\ub354\ub77c\ub3c4 \ub514\uc9c0\ud138 \uc81c\ud488\uc744 \ud310\ub9e4\ud558\ub294 \uac1c\uc778\uc740 \uc5ec\uc804\ud788 \ub2e4\uc74c\uacfc \uac19\uc740 \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;\">\uacc4\uc57d\uc11c \ubc0f \uc9c0\ubd88 \uc11c\ub958\ub97c \ubcf4\uad00\ud558\uc138\uc694;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud310\ub9e4 \ub370\uc774\ud130 \ubc0f \uac70\ub798 \ub0b4\uc5ed\uc744 \ubc31\uc5c5\ud558\uc138\uc694.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac01 \uc81c\ud488 \uc720\ud615\uacfc \ubc30\uc1a1 \ubaa8\ub378\uc744 \uba85\ud655\ud558\uac8c \uad00\ub9ac\ud558\uc138\uc694.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \ud2b9\ud788 \uad6d\uacbd\uc744 \ub118\ub098\ub4dc\ub294 \uc628\ub77c\uc778 \ub514\uc9c0\ud138 \uc0ac\uc5c5 \ud65c\ub3d9\uc5d0 \ub300\ud55c \uaddc\uc81c \uae30\uad00\uc758 \uac10\uc2dc\uac00 \uac15\ud654\ub418\ub294 \uc0c1\ud669\uc5d0\uc11c \uc138\ubb34 \uac10\uc0ac \ubc0f \uc870\uc0ac \uc2dc \uc124\uba85\uc744 \uc704\ud55c \uc911\uc694\ud55c \uadfc\uac70\uac00 \ub429\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<h2><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li aria-level=\"1\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/li>\n<li aria-level=\"1\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">\uc774\uba54\uc77c: man@man.net.vn<\/li>\n<\/ul>\n<p>\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c<\/a>\u00a0\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.<\/p>","protected":false},"excerpt":{"rendered":"<p>S\u1ef1 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd c\u1ee7a n\u1ec1n kinh t\u1ebf s\u1ed1 \u0111\u00e3 m\u1edf ra nhi\u1ec1u c\u01a1 h\u1ed9i kinh doanh m\u1edbi cho c\u00e1 nh\u00e2n, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m s\u1ed1 nh\u01b0 ebook, kh\u00f3a h\u1ecdc ghi h\u00ecnh, template thi\u1ebft k\u1ebf hay b\u1ed9 c\u00e2u l\u1ec7nh AI (AI prompts). Tuy nhi\u00ean, do \u0111\u1eb7c th\u00f9 \u201ckh\u00f4ng h\u1eefu h\u00ecnh\u201d c\u1ee7a s\u1ea3n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7504,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7503","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\/7503","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=7503"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7503\/revisions"}],"predecessor-version":[{"id":7506,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7503\/revisions\/7506"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7504"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7503"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7503"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}