{"id":8438,"date":"2026-05-07T11:08:14","date_gmt":"2026-05-07T04:08:14","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8438"},"modified":"2026-05-07T11:08:14","modified_gmt":"2026-05-07T04:08:14","slug":"cho-thue-bds-doanh-thu-duoi-1-ty-co-duoc-mien-thue","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/cho-thue-bds-doanh-thu-duoi-1-ty-co-duoc-mien-thue\/","title":{"rendered":"Cho thu\u00ea B\u0110S doanh thu d\u01b0\u1edbi 1 t\u1ef7 c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf kh\u00f4ng?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 ra \u0111\u1eddi c\u1ee7a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-141-2026-ND-CP-sua-doi-Nghi-dinh-68-2026-ND-CP-chinh-sach-thue-ho-ca-nhan-kinh-doanh-703882.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u00e3 t\u1ea1o n\u00ean m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t l\u1edbn trong ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kinh doanh. V\u1edbi t\u01b0 c\u00e1ch l\u00e0 \u0111\u01a1n v\u1ecb chuy\u00ean k\u1ebf to\u00e1n thu\u1ebf v\u00e0 t\u00e0i ch\u00ednh, MAN &#8211; Master Accountant Network nh\u1eadn \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u c\u00e2u h\u1ecfi v\u1ec1 vi\u1ec7c: Cho thu\u00ea B\u0110S doanh thu d\u01b0\u1edbi 1 t\u1ef7 c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf hay kh\u00f4ng? M\u1eb7c d\u00f9 v\u0103n b\u1ea3n kh\u00f4ng \u0111\u1ecbnh danh tr\u1ef1c ti\u1ebfp lo\u1ea1i h\u00ecnh n\u00e0y nh\u01b0ng d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 nghi\u1ec7p v\u1ee5 d\u1eabn chi\u1ebfu, c\u00e2u tr\u1ea3 l\u1eddi \u0111\u00e3 r\u00f5 r\u00e0ng. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng thu\u1ebf m\u1edbi n\u00e0y.<\/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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\/zh\/cho-thue-bds-doanh-thu-duoi-1-ty-co-duoc-mien-thue\/#Nhan_dien_su_thay_doi_Nghi_dinh_141_va_ky_thuat_sua_doi_dan_chieu\" >Nh\u1eadn di\u1ec7n s\u1ef1 thay \u0111\u1ed5i: Ngh\u1ecb \u0111\u1ecbnh 141 v\u00e0 k\u1ef9 thu\u1eadt s\u1eeda \u0111\u1ed5i d\u1eabn chi\u1ebfu<\/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\/zh\/cho-thue-bds-doanh-thu-duoi-1-ty-co-duoc-mien-thue\/#Nghiep_vu_thue_Thu_nhap_ca_nhan_TNCN_Giam_tru_gia_tang_quyen_loi\" >Nghi\u1ec7p v\u1ee5 thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN): Gi\u1ea3m tr\u1eeb gia t\u0103ng quy\u1ec1n l\u1ee3i<\/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\/zh\/cho-thue-bds-doanh-thu-duoi-1-ty-co-duoc-mien-thue\/#Nghiep_vu_thue_Gia_tri_gia_tang_GTGT_Xu_ly_chuyen_tiep_cho_hop_dong_dai_han\" >Nghi\u1ec7p v\u1ee5 thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT): X\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp cho h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n<\/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\/zh\/cho-thue-bds-doanh-thu-duoi-1-ty-co-duoc-mien-thue\/#Loi_khuyen_chuyen_mon_tu_MAN_%E2%80%93_Master_Accountant_Network\" >L\u1eddi khuy\u00ean chuy\u00ean m\u00f4n t\u1eeb MAN &#8211; Master Accountant Network<\/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\/zh\/cho-thue-bds-doanh-thu-duoi-1-ty-co-duoc-mien-thue\/#Ket_luan\" >\u603b\u7ed3<\/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\/zh\/cho-thue-bds-doanh-thu-duoi-1-ty-co-duoc-mien-thue\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/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\/zh\/cho-thue-bds-doanh-thu-duoi-1-ty-co-duoc-mien-thue\/#Cau_hoi_thuong_gap_ve_cho_thue_BDS_doanh_thu_duoi_1_ty_co_duoc_mien_thue\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 cho thu\u00ea B\u0110S doanh thu d\u01b0\u1edbi 1 t\u1ef7 c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cho-thue-bds-doanh-thu-duoi-1-ty-co-duoc-mien-thue\/#Ca_nhan_hoac_doanh_nghiep_kinh_doanh_cho_thue_BDS_co_duoc_ap_dung_nguong_mien_thue_cho_tung_can_khong\" >C\u00e1 nh\u00e2n ho\u1eb7c doanh nghi\u1ec7p kinh doanh cho thu\u00ea B\u0110S c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf cho t\u1eebng c\u0103n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cho-thue-bds-doanh-thu-duoi-1-ty-co-duoc-mien-thue\/#Hop_dong_thue_BDS_ky_truoc_nam_2026_co_duoc_ap_dung_muc_mien_thue_moi_khong\" >H\u1ee3p \u0111\u1ed3ng thu\u00ea B\u0110S k\u00fd tr\u01b0\u1edbc n\u0103m 2026 c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c mi\u1ec5n thu\u1ebf m\u1edbi kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cho-thue-bds-doanh-thu-duoi-1-ty-co-duoc-mien-thue\/#Truong_hop_ben_thue_khai_thay_nop_thay_thue_can_luu_y_gi\" >Tr\u01b0\u1eddng h\u1ee3p b\u00ean thu\u00ea khai thay, n\u1ed9p thay thu\u1ebf c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cho-thue-bds-doanh-thu-duoi-1-ty-co-duoc-mien-thue\/#Vuot_nguong_1_ty_dong_thi_phai_nop_nhung_loai_thue_nao\" >V\u01b0\u1ee3t ng\u01b0\u1ee1ng 1 t\u1ef7 \u0111\u1ed3ng th\u00ec ph\u1ea3i n\u1ed9p nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cho-thue-bds-doanh-thu-duoi-1-ty-co-duoc-mien-thue\/#Nguong_mien_thue_tang_len_1_ty_dong_mang_lai_loi_ich_gi\" >Ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf t\u0103ng l\u00ean 1 t\u1ef7 \u0111\u1ed3ng mang l\u1ea1i l\u1ee3i \u00edch g\u00ec?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dien_su_thay_doi_Nghi_dinh_141_va_ky_thuat_sua_doi_dan_chieu\"><\/span><b>Nh\u1eadn di\u1ec7n s\u1ef1 thay \u0111\u1ed5i: Ngh\u1ecb \u0111\u1ecbnh 141 v\u00e0 k\u1ef9 thu\u1eadt s\u1eeda \u0111\u1ed5i d\u1eabn chi\u1ebfu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 m\u1eb7t nghi\u1ec7p v\u1ee5, Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP th\u1ef1c ch\u1ea5t l\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i quy m\u00f4 l\u1edbn cho <\/span><strong><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-68-2020-ND-CP-sua-doi-Nghi-dinh-20-2017-ND-CP-quan-ly-thue-doanh-nghiep-431368.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 68\/2020\/N\u0110-CP<\/a><\/strong><span style=\"font-weight: 400;\">. \u0110i\u1ec3m m\u1ea5u ch\u1ed1t n\u1eb1m \u1edf \u0110i\u1ec1u 1, n\u01a1i Ch\u00ednh ph\u1ee7 th\u1ef1c hi\u1ec7n thay th\u1ebf h\u00e0ng lo\u1ea1t:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i c\u1ee5m t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng th\u00e0nh 1 t\u1ef7 \u0111\u1ed3ng t\u1ea1i c\u00e1c \u0110i\u1ec1u 3, \u0110i\u1ec1u 4 v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd thu\u1ebf h\u1ed9 kinh doanh.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 k\u1ebf to\u00e1n, vi\u1ec7c thay th\u1ebf n\u00e0y c\u00f3 ngh\u0129a l\u00e0 ng\u01b0\u1ee1ng ph\u00e1p l\u00fd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf \u0111\u00e3 thay \u0111\u1ed5i to\u00e0n di\u1ec7n. Do ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n (thu\u1ed9c nh\u00f3m cho thu\u00ea t\u00e0i s\u1ea3n) ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 68, n\u00ean khi Ngh\u1ecb \u0111\u1ecbnh 141 n\u00e2ng ng\u01b0\u1ee1ng chung, l\u0129nh v\u1ef1c n\u00e0y m\u1eb7c nhi\u00ean \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghiep_vu_thue_Thu_nhap_ca_nhan_TNCN_Giam_tru_gia_tang_quyen_loi\"><\/span><b>Nghi\u1ec7p v\u1ee5 thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN): Gi\u1ea3m tr\u1eeb gia t\u0103ng quy\u1ec1n l\u1ee3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n, vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 68 (\u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo ng\u01b0\u1ee1ng m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 141). K\u1ebf to\u00e1n thu\u1ebf c\u1ea7n t\u01b0 v\u1ea5n cho kh\u00e1ch h\u00e0ng ho\u1eb7c ch\u1ee7 doanh nghi\u1ec7p c\u00e1c \u0111i\u1ec3m sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n m\u1ee9c gi\u1ea3m tr\u1eeb t\u1ed5ng h\u1ee3p: N\u1ebfu m\u1ed9t c\u00e1 nh\u00e2n s\u1edf h\u1eefu danh m\u1ee5c nhi\u1ec1u b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho thu\u00ea (c\u0103n h\u1ed9, nh\u00e0 ph\u1ed1, m\u1eb7t b\u1eb1ng th\u01b0\u01a1ng m\u1ea1i), t\u1ed5ng m\u1ee9c doanh thu \u0111\u01b0\u1ee3c tr\u1eeb tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNCN hi\u1ec7n nay l\u00e0 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ef1a ch\u1ecdn h\u1ee3p \u0111\u1ed3ng t\u1ed1i \u01b0u: C\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n ch\u1ee7 \u0111\u1ed9ng l\u1ef1a ch\u1ecdn h\u1ee3p \u0111\u1ed3ng n\u00e0o s\u1ebd \u00e1p d\u1ee5ng m\u1ee9c mi\u1ec5n tr\u1eeb n\u00e0y. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m quan tr\u1ecdng \u0111\u1ec3 c\u00e2n \u0111\u1ed1i ngh\u0129a v\u1ee5 thu\u1ebf gi\u1eefa c\u00e1c \u0111\u1ecba \u0111i\u1ec3m kinh doanh kh\u00e1c nhau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai thay, n\u1ed9p thay: \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng c\u00f3 s\u1ef1 tham gia c\u1ee7a ph\u00e1p nh\u00e2n thu\u00ea (b\u00ean thu\u00ea n\u1ed9p thu\u1ebf thay), k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra k\u1ef9 n\u1ed9i dung h\u1ee3p \u0111\u1ed3ng. Ph\u1ea3i ghi r\u00f5 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0 x\u00e1c nh\u1eadn ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng n\u1ed9p tr\u00f9ng ho\u1eb7c n\u1ed9p th\u1eeba so v\u1edbi quy \u0111\u1ecbnh m\u1edbi.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghiep_vu_thue_Gia_tri_gia_tang_GTGT_Xu_ly_chuyen_tiep_cho_hop_dong_dai_han\"><\/span><b>Nghi\u1ec7p v\u1ee5 thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT): X\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp cho h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 g\u00e2y tranh c\u00e3i nh\u1ea5t l\u00e0 c\u00e1c h\u1ee3p \u0111\u1ed3ng k\u00fd tr\u01b0\u1edbc khi Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c. Tuy nhi\u00ean, c\u0103n c\u1ee9 theo \u0110i\u1ec1u 3 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 68 (sau s\u1eeda \u0111\u1ed5i), \u0111\u1ecbnh h\u01b0\u1edbng x\u1eed l\u00fd r\u1ea5t minh b\u1ea1ch:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh tr\u01b0\u1edbc 01\/01\/2026: N\u1ebfu th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i tr\u00ean 06 th\u00e1ng, c\u00e1 nh\u00e2n ho\u00e0n to\u00e0n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf m\u1edbi l\u00e0 1 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba: Trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u00e3 t\u1ea1m n\u1ed9p thu\u1ebf GTGT d\u1ef1a tr\u00ean ng\u01b0\u1ee1ng 500 tri\u1ec7u \u0111\u1ed3ng c\u0169 nh\u01b0ng t\u1ed5ng doanh thu th\u1ef1c t\u1ebf n\u0103m 2026 d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng, c\u00e1 nh\u00e2n \u0111\u00f3 s\u1ebd th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 b\u00f9 tr\u1eeb ho\u1eb7c ho\u00e0n tr\u1ea3 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef chu\u1ea9n x\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, v\u1ea5n \u0111\u1ec1 cho thu\u00ea B\u0110S doanh thu d\u01b0\u1edbi 1 t\u1ef7 c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1eb3ng \u0111\u1ecbnh l\u00e0 &#8220;C\u00f3&#8221;, bao g\u1ed3m c\u1ea3 c\u00e1c h\u1ee3p \u0111\u1ed3ng c\u0169 \u0111ang th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<blockquote><p><b>\u53c2\u8003\uff1a <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-thue\/\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_khuyen_chuyen_mon_tu_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>L\u1eddi khuy\u00ean chuy\u00ean m\u00f4n t\u1eeb MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u00e2ng ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf l\u00ean g\u1ea5p \u0111\u00f4i l\u00e0 m\u1ed9t kho\u1ea3ng th\u1edf t\u00e0i ch\u00ednh l\u1edbn nh\u01b0ng c\u0169ng \u0111\u00f2i h\u1ecfi c\u00e1 nh\u00e2n kinh doanh, doanh nghi\u1ec7p chuy\u00ean b\u1ea5t \u0111\u1ed9ng s\u1ea3n\u00a0 ph\u1ea3i chuy\u00ean nghi\u1ec7p h\u01a1n trong vi\u1ec7c qu\u1ea3n l\u00fd doanh thu. Chuy\u00ean gia k\u1ebf to\u00e1n c\u1ee7a \u0111\u01b0a ra 3 khuy\u1ebfn ngh\u1ecb tr\u1ecdng t\u00e2m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t t\u1ed5ng doanh thu: Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00e1ch r\u1eddi doanh thu theo t\u1eebng c\u0103n nh\u00e0 \u0111\u1ec3 l\u00e1ch lu\u1eadt. Thu\u1ebf s\u1ebd t\u00ednh tr\u00ean t\u1ed5ng m\u1ee9c doanh thu cho thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n trong n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng: C\u00e1c ch\u1ee7 nh\u00e0 n\u00ean ch\u1ee7 \u0111\u1ed9ng li\u00ean h\u1ec7 b\u00ean thu\u00ea (n\u1ebfu l\u00e0 doanh nghi\u1ec7p) \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng, c\u1eadp nh\u1eadt ng\u01b0\u1ee1ng mi\u1ec5n tr\u1eeb 1 t\u1ef7 \u0111\u1ed3ng nh\u1eb1m \u0111\u1ea3m b\u1ea3o d\u00f2ng ti\u1ec1n th\u1ef1c nh\u1eadn kh\u00f4ng b\u1ecb kh\u1ea5u tr\u1eeb sai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng h\u00f3a h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n: D\u00f9 thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf (d\u01b0\u1edbi 1 t\u1ef7), c\u00e1 nh\u00e2n v\u1eabn n\u00ean l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c h\u1eadu ki\u1ec3m t\u1eeb c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ea5n \u0111\u1ec1 cho thu\u00ea B\u0110S doanh thu d\u01b0\u1edbi 1 t\u1ef7 c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 nh\u00ecn v\u00e0o m\u1eb7t ch\u1eef trong v\u0103n b\u1ea3n, m\u00e0 l\u00e0 hi\u1ec3u r\u00f5 k\u1ef9 thu\u1eadt d\u1eabn chi\u1ebfu gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 141 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 68. Ng\u01b0\u1ee1ng 1 t\u1ef7 \u0111\u1ed3ng ch\u00ednh l\u00e0 c\u1ed9t m\u1ed1c m\u1edbi m\u00e0 m\u1ecdi c\u00e1 nh\u00e2n kinh doanh, doanh nghi\u1ec7p kinh doanh l\u0129nh v\u1ef1c cho thu\u00ea n\u00e0y c\u1ea7n n\u1eafm v\u1eefng \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf trong n\u0103m 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n c\u1ea7n h\u1ed7 tr\u1ee3 v\u1ec1 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf ho\u1eb7c t\u01b0 v\u1ea5n c\u1ea5u tr\u00fac h\u1ee3p \u0111\u1ed3ng thu\u00ea B\u0110S theo quy \u0111\u1ecbnh m\u1edbi, h\u00e3y li\u00ean h\u1ec7 v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u.<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/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\">  \u8054\u7cfb\u6211\u4eec\u8fdb\u884c\u54a8\u8be2 <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><b>\u9ece\u9ec4\u5ba3<\/b><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cho_thue_BDS_doanh_thu_duoi_1_ty_co_duoc_mien_thue\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 cho thu\u00ea B\u0110S doanh thu d\u01b0\u1edbi 1 t\u1ef7 c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ca_nhan_hoac_doanh_nghiep_kinh_doanh_cho_thue_BDS_co_duoc_ap_dung_nguong_mien_thue_cho_tung_can_khong\"><\/span>C\u00e1 nh\u00e2n ho\u1eb7c doanh nghi\u1ec7p kinh doanh cho thu\u00ea B\u0110S c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf cho t\u1eebng c\u0103n kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf 1 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u00ean t\u1ed5ng doanh thu t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho thu\u00ea trong c\u00f9ng m\u1ed9t n\u0103m. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng cho thu\u00ea, doanh thu s\u1ebd \u0111\u01b0\u1ee3c c\u1ed9ng g\u1ed9p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, kh\u00f4ng t\u00ednh ri\u00eang cho t\u1eebng c\u0103n h\u1ed9 ho\u1eb7c t\u1eebng \u0111\u1ecba \u0111i\u1ec3m cho thu\u00ea.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Hop_dong_thue_BDS_ky_truoc_nam_2026_co_duoc_ap_dung_muc_mien_thue_moi_khong\"><\/span>H\u1ee3p \u0111\u1ed3ng thu\u00ea B\u0110S k\u00fd tr\u01b0\u1edbc n\u0103m 2026 c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c mi\u1ec5n thu\u1ebf m\u1edbi kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c k\u00fd tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m quy \u0111\u1ecbnh m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c nh\u01b0ng th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i tr\u00ean 6 th\u00e1ng, c\u00e1 nh\u00e2n cho thu\u00ea v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 141 n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 doanh thu v\u00e0 h\u1ed3 s\u01a1 k\u00ea khai theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Truong_hop_ben_thue_khai_thay_nop_thay_thue_can_luu_y_gi\"><\/span>Tr\u01b0\u1eddng h\u1ee3p b\u00ean thu\u00ea khai thay, n\u1ed9p thay thu\u1ebf c\u1ea7n l\u01b0u \u00fd g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu b\u00ean thu\u00ea th\u1ef1c hi\u1ec7n khai thay v\u00e0 n\u1ed9p thay thu\u1ebf cho c\u00e1 nh\u00e2n cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n, h\u1ee3p \u0111\u1ed3ng thu\u00ea c\u1ea7n ghi r\u00f5 n\u1ed9i dung n\u00e0y c\u00f9ng s\u1ed1 doanh thu \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch d\u1eef li\u1ec7u v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb truy thu ho\u1eb7c x\u1eed ph\u1ea1t v\u1ec1 thu\u1ebf sau n\u00e0y.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Vuot_nguong_1_ty_dong_thi_phai_nop_nhung_loai_thue_nao\"><\/span>V\u01b0\u1ee3t ng\u01b0\u1ee1ng 1 t\u1ef7 \u0111\u1ed3ng th\u00ec ph\u1ea3i n\u1ed9p nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKhi doanh thu v\u01b0\u1ee3t 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m, b\u00ean cho thu\u00ea t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh c\u1ee7a t\u1eebng ng\u00e0nh ngh\u1ec1. M\u1ee9c thu\u1ebf c\u1ee5 th\u1ec3 s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nguong_mien_thue_tang_len_1_ty_dong_mang_lai_loi_ich_gi\"><\/span>Ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf t\u0103ng l\u00ean 1 t\u1ef7 \u0111\u1ed3ng mang l\u1ea1i l\u1ee3i \u00edch g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tVi\u1ec7c n\u00e2ng ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf gi\u00fap gi\u1ea3m \u00e1p l\u1ef1c t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n, \u0111\u1ed3ng th\u1eddi t\u1ea1o \u0111i\u1ec1u ki\u1ec7n duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng kinh doanh \u1ed5n \u0111\u1ecbnh. \u0110\u00e2y c\u0169ng \u0111\u01b0\u1ee3c xem l\u00e0 ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 ph\u00f9 h\u1ee3p trong b\u1ed1i c\u1ea3nh chi ph\u00ed v\u1eadn h\u00e0nh, m\u1eb7t b\u1eb1ng v\u00e0 sinh ho\u1ea1t li\u00ean t\u1ee5c t\u0103ng cao.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00e1 nh\u00e2n ho\u1eb7c doanh nghi\u1ec7p kinh doanh cho thu\u00ea B\u0110S c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf cho t\u1eebng c\u0103n kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. Ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf 1 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u00ean t\u1ed5ng doanh thu t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho thu\u00ea trong c\u00f9ng m\u1ed9t n\u0103m. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng cho thu\u00ea, doanh thu s\u1ebd \u0111\u01b0\u1ee3c c\u1ed9ng g\u1ed9p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, kh\u00f4ng t\u00ednh ri\u00eang cho t\u1eebng c\u0103n h\u1ed9 ho\u1eb7c t\u1eebng \u0111\u1ecba \u0111i\u1ec3m cho thu\u00ea.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u1ee3p \u0111\u1ed3ng thu\u00ea B\u0110S k\u00fd tr\u01b0\u1edbc n\u0103m 2026 c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c mi\u1ec5n thu\u1ebf m\u1edbi kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c k\u00fd tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m quy \u0111\u1ecbnh m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c nh\u01b0ng th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i tr\u00ean 6 th\u00e1ng, c\u00e1 nh\u00e2n cho thu\u00ea v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 141 n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 doanh thu v\u00e0 h\u1ed3 s\u01a1 k\u00ea khai theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Tr\u01b0\u1eddng h\u1ee3p b\u00ean thu\u00ea khai thay, n\u1ed9p thay thu\u1ebf c\u1ea7n l\u01b0u \u00fd g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu b\u00ean thu\u00ea th\u1ef1c hi\u1ec7n khai thay v\u00e0 n\u1ed9p thay thu\u1ebf cho c\u00e1 nh\u00e2n cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n, h\u1ee3p \u0111\u1ed3ng thu\u00ea c\u1ea7n ghi r\u00f5 n\u1ed9i dung n\u00e0y c\u00f9ng s\u1ed1 doanh thu \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch d\u1eef li\u1ec7u v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb truy thu ho\u1eb7c x\u1eed ph\u1ea1t v\u1ec1 thu\u1ebf sau n\u00e0y.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"V\u01b0\u1ee3t ng\u01b0\u1ee1ng 1 t\u1ef7 \u0111\u1ed3ng th\u00ec ph\u1ea3i n\u1ed9p nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Khi doanh thu v\u01b0\u1ee3t 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m, b\u00ean cho thu\u00ea t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh c\u1ee7a t\u1eebng ng\u00e0nh ngh\u1ec1. M\u1ee9c thu\u1ebf c\u1ee5 th\u1ec3 s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf t\u0103ng l\u00ean 1 t\u1ef7 \u0111\u1ed3ng mang l\u1ea1i l\u1ee3i \u00edch g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Vi\u1ec7c n\u00e2ng ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf gi\u00fap gi\u1ea3m \u00e1p l\u1ef1c t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n, \u0111\u1ed3ng th\u1eddi t\u1ea1o \u0111i\u1ec1u ki\u1ec7n duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng kinh doanh \u1ed5n \u0111\u1ecbnh. \u0110\u00e2y c\u0169ng \u0111\u01b0\u1ee3c xem l\u00e0 ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 ph\u00f9 h\u1ee3p trong b\u1ed1i c\u1ea3nh chi ph\u00ed v\u1eadn h\u00e0nh, m\u1eb7t b\u1eb1ng v\u00e0 sinh ho\u1ea1t li\u00ean t\u1ee5c t\u0103ng cao.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>S\u1ef1 ra \u0111\u1eddi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP \u0111\u00e3 t\u1ea1o n\u00ean m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t l\u1edbn trong ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kinh doanh. V\u1edbi t\u01b0 c\u00e1ch l\u00e0 \u0111\u01a1n v\u1ecb chuy\u00ean k\u1ebf to\u00e1n thu\u1ebf v\u00e0 t\u00e0i ch\u00ednh, MAN &#8211; Master Accountant Network nh\u1eadn \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u c\u00e2u h\u1ecfi v\u1ec1 vi\u1ec7c: Cho [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8439,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8438","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8438","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=8438"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8438\/revisions"}],"predecessor-version":[{"id":8440,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8438\/revisions\/8440"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8439"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8438"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8438"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8438"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}