{"id":32,"date":"2026-10-03T22:36:24","date_gmt":"2026-10-03T15:36:24","guid":{"rendered":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/blog\/thue-ho-kinh-doanh-2026-bo-thue-khoan\/"},"modified":"2026-10-03T22:36:24","modified_gmt":"2026-10-03T15:36:24","slug":"thue-ho-kinh-doanh-2026-bo-thue-khoan","status":"publish","type":"post","link":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/blog\/thue-ho-kinh-doanh-2026-bo-thue-khoan\/","title":{"rendered":"Thu\u1ebf h\u1ed9 kinh doanh 2026: b\u1ecf thu\u1ebf kho\u00e1n th\u00ec sao?"},"content":{"rendered":"<p>&#8220;Kh\u00f4ng c\u00f2n thu\u1ebf kho\u00e1n n\u1eefa, v\u1eady t\u00f4i n\u1ed9p bao nhi\u00eau?&#8221;. \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi ch\u00fang t\u00f4i nghe nhi\u1ec1u nh\u1ea5t t\u1eeb c\u00e1c ch\u1ee7 ti\u1ec7m, ch\u1ee7 qu\u00e1n trong qu\u00fd \u0111\u1ea7u n\u0103m 2026. C\u00e2u tr\u1ea3 l\u1eddi ng\u1eafn: thu\u1ebf kho\u00e1n b\u1ecb b\u00e3i b\u1ecf t\u1eeb 1\/1\/2026, v\u00e0 h\u1ed9 kinh doanh chuy\u1ec3n sang c\u01a1 ch\u1ebf k\u00ea khai theo doanh thu th\u1ef1c t\u1ebf. C\u00e2u tr\u1ea3 l\u1eddi d\u00e0i h\u01a1n ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u00fang m\u1ed9t con s\u1ed1: <strong>doanh thu n\u0103m c\u1ee7a b\u1ea1n n\u1eb1m \u1edf \u0111\u00e2u so v\u1edbi hai m\u1ed1c 500 tri\u1ec7u v\u00e0 1 t\u1ef7 \u0111\u1ed3ng<\/strong>. B\u00e0i n\u00e0y \u0111i qua t\u1eebng m\u1ed1c, k\u00e8m v\u00ed d\u1ee5 s\u1ed1. C\u00e1c quy \u0111\u1ecbnh chi ti\u1ebft do Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn, v\u00e0 v\u0103n b\u1ea3n n\u00e0y c\u00f2n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt, n\u00ean b\u1ea1n h\u00e3y \u0111\u1ed1i chi\u1ebfu b\u1ea3n m\u1edbi nh\u1ea5t khi \u00e1p d\u1ee5ng.<\/p>\n<h2>Thu\u1ebf kho\u00e1n \u0111\u00e3 \u0111i v\u00e0o l\u1ecbch s\u1eed<\/h2>\n<p>Tr\u01b0\u1edbc \u0111\u00e2y, c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh m\u1ed9t m\u1ee9c thu\u1ebf c\u1ed1 \u0111\u1ecbnh theo n\u0103m cho h\u1ed9 kinh doanh, nhi\u1ec1u khi d\u1ef1a v\u00e0o \u01b0\u1edbc t\u00ednh doanh thu c\u1ee7a khu v\u1ef1c. M\u1ee9c kho\u00e1n \u1ed5n \u0111\u1ecbnh n\u00ean ch\u1ee7 h\u1ed9 d\u1ec5 t\u00ednh to\u00e1n, nh\u01b0ng c\u0169ng d\u1ec5 ph\u00e1t sinh tranh c\u00e3i khi doanh thu th\u1ef1c t\u1ebf l\u00ean xu\u1ed1ng. T\u1eeb 1\/1\/2026, h\u1ed9 kinh doanh t\u1ef1 k\u00ea khai doanh thu th\u1ef1c t\u1ebf, c\u00f3 s\u1ed5 s\u00e1ch theo m\u1eabu quy \u0111\u1ecbnh. H\u1ec7 qu\u1ea3 quan tr\u1ecdng nh\u1ea5t kh\u00f4ng n\u1eb1m \u1edf thu\u1ebf su\u1ea5t m\u00e0 \u1edf <em>th\u00f3i quen<\/em>: b\u1ea1n ph\u1ea3i ghi ch\u00e9p h\u1eb1ng ng\u00e0y thay v\u00ec ch\u1edd th\u00f4ng b\u00e1o cu\u1ed1i n\u0103m.<\/p>\n<h2>Ba m\u1ed1c doanh thu c\u1ea7n nh\u1edb<\/h2>\n<table>\n<thead>\n<tr>\n<th>Doanh thu n\u0103m<\/th>\n<th>Thu\u1ebf GTGT, TNCN<\/th>\n<th>H\u00f3a \u0111\u01a1n, s\u1ed5 s\u00e1ch<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0110\u1ebfn 500 tri\u1ec7u<\/td>\n<td>Kh\u00f4ng ph\u1ea3i n\u1ed9p GTGT v\u00e0 TNCN<\/td>\n<td>Ghi ch\u00e9p doanh thu, l\u01b0u ch\u1ee9ng t\u1eeb; theo d\u00f5i s\u00e1t ng\u01b0\u1ee1ng<\/td>\n<\/tr>\n<tr>\n<td>Tr\u00ean 500 tri\u1ec7u \u0111\u1ebfn d\u01b0\u1edbi 1 t\u1ef7<\/td>\n<td>Ph\u00e1t sinh ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p theo h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh<\/td>\n<td>D\u00f9ng s\u1ed5 k\u1ebf to\u00e1n m\u1eabu S1a-HKD; chu\u1ea9n b\u1ecb chuy\u1ec3n sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/td>\n<\/tr>\n<tr>\n<td>T\u1eeb 1 t\u1ef7 tr\u1edf l\u00ean<\/td>\n<td>K\u00ea khai, n\u1ed9p theo h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh<\/td>\n<td>B\u1eaft bu\u1ed9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n (Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>H\u00e3y ch\u00fa \u00fd ch\u1eef &#8220;n\u0103m&#8221;: ng\u01b0\u1ee1ng t\u00ednh tr\u00ean t\u1ed5ng doanh thu c\u1ea3 n\u0103m d\u01b0\u01a1ng l\u1ecbch, kh\u00f4ng ph\u1ea3i t\u1eebng th\u00e1ng. M\u1ed9t qu\u00e1n c\u00e0 ph\u00ea m\u00f9a h\u00e8 b\u00e1n 70 tri\u1ec7u\/th\u00e1ng nh\u01b0ng m\u00f9a m\u01b0a ch\u1ec9 20 tri\u1ec7u v\u1eabn c\u1ed9ng d\u1ed3n \u0111\u1ec3 so s\u00e1nh.<\/p>\n<h2>GTGT theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu<\/h2>\n<p>V\u1edbi h\u1ed9 kinh doanh \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp, thu\u1ebf GTGT b\u1eb1ng doanh thu nh\u00e2n v\u1edbi t\u1ef7 l\u1ec7 theo ng\u00e0nh. Theo Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn, c\u00e1c t\u1ef7 l\u1ec7 ph\u1ed5 bi\u1ebfn l\u00e0 1% cho ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a; 5% cho d\u1ecbch v\u1ee5 v\u00e0 x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u; 3% cho s\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a; 2% cho ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c.<\/p>\n<div class=\"eg\">\n<p><strong>V\u00ed d\u1ee5 minh ho\u1ea1 (DEMO).<\/strong> C\u1eeda h\u00e0ng t\u1ea1p h\u00f3a A c\u00f3 doanh thu 1,2 t\u1ef7 \u0111\u1ed3ng\/n\u0103m, thu\u1ed9c nh\u00f3m ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a: thu\u1ebf GTGT = 1.200.000.000 \u00d7 1% = 12.000.000\u0111. Ti\u1ec7m l\u00e0m t\u00f3c B doanh thu 800 tri\u1ec7u, thu\u1ed9c nh\u00f3m d\u1ecbch v\u1ee5: thu\u1ebf GTGT = 800.000.000 \u00d7 5% = 40.000.000\u0111. C\u1ea3 hai \u0111\u1ec1u ch\u01b0a t\u00ednh thu\u1ebf TNCN. Ph\u1ea7n TNCN c\u1ee7a h\u1ed9 kinh doanh v\u00e0 c\u00e1ch t\u00ednh \u0111\u1ed1i chi\u1ebfu theo Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP.<\/p>\n<\/div>\n<p>M\u1ed9t ch\u1ee7 h\u1ed9 c\u00f3 nhi\u1ec1u ng\u00e0nh ngh\u1ec1 (v\u00ed d\u1ee5 v\u1eeba b\u00e1n h\u00e0ng, v\u1eeba nh\u1eadn s\u1eeda ch\u1eefa) ph\u1ea3i h\u1ea1ch to\u00e1n doanh thu ri\u00eang theo t\u1eebng nh\u00f3m \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang t\u1ef7 l\u1ec7. N\u1ebfu kh\u00f4ng t\u00e1ch \u0111\u01b0\u1ee3c, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u00e1p t\u1ef7 l\u1ec7 cao h\u01a1n cho to\u00e0n b\u1ed9 doanh thu.<\/p>\n<h2>S\u1ed5 s\u00e1ch t\u1ed1i thi\u1ec3u: S1a-HKD<\/h2>\n<p>H\u1ed9 c\u00f3 doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m th\u01b0\u1eddng d\u00f9ng m\u1eabu s\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 S1a-HKD. \u0110\u00e2y l\u00e0 m\u1ed9t trang s\u1ed5 r\u1ea5t \u0111\u01a1n gi\u1ea3n: ng\u00e0y th\u00e1ng, ch\u1ee9ng t\u1eeb, di\u1ec5n gi\u1ea3i, s\u1ed1 ti\u1ec1n. Nh\u01b0ng &#8220;\u0111\u01a1n gi\u1ea3n&#8221; kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 c\u00f3 th\u1ec3 l\u00e0m cu\u1ed1i n\u0103m. Ch\u00fang t\u00f4i t\u1eebng g\u1eb7p h\u1ed9 ghi l\u1ea1i 365 ng\u00e0y doanh thu trong m\u1ed9t bu\u1ed5i t\u1ed1i, v\u00e0 con s\u1ed1 nghe kh\u00f4ng c\u00f3 v\u1ebb th\u1eadt. M\u1ed7i ng\u00e0y d\u00e0nh n\u0103m ph\u00fat ghi tay ho\u1eb7c nh\u1eadp b\u1ea3ng t\u00ednh l\u00e0 c\u00e1ch r\u1ebb nh\u1ea5t \u0111\u1ec3 tr\u00e1nh r\u1eafc r\u1ed1i.<\/p>\n<ul>\n<li>L\u01b0u l\u1ea1i h\u00f3a \u0111\u01a1n mua h\u00e0ng \u0111\u1ea7u v\u00e0o, sao k\u00ea ng\u00e2n h\u00e0ng, phi\u1ebfu thu.<\/li>\n<li>Ch\u1ee5p \u1ea3nh ch\u1ee9ng t\u1eeb g\u1eedi v\u00e0o m\u1ed9t th\u01b0 m\u1ee5c theo th\u00e1ng.<\/li>\n<li>Cu\u1ed1i th\u00e1ng c\u1ed9ng t\u1ed5ng, so v\u1edbi ng\u01b0\u1ee1ng 500 tri\u1ec7u v\u00e0 1 t\u1ef7 c\u1ed9ng d\u1ed3n t\u1eeb \u0111\u1ea7u n\u0103m.<\/li>\n<\/ul>\n<h2>Khi n\u00e0o n\u00ean c\u00e2n nh\u1eafc th\u00e0nh l\u1eadp c\u00f4ng ty<\/h2>\n<p>Thu\u1ebf kho\u00e1n bi\u1ebfn m\u1ea5t c\u0169ng c\u00f3 ngh\u0129a l\u00e0 kho\u1ea3ng c\u00e1ch v\u1ec1 th\u1ee7 t\u1ee5c gi\u1eefa h\u1ed9 kinh doanh v\u00e0 doanh nghi\u1ec7p nh\u1ecf l\u1ea1i. Nh\u01b0ng kh\u00e1c bi\u1ec7t v\u1ec1 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd, kh\u1ea3 n\u0103ng xu\u1ea5t h\u00f3a \u0111\u01a1n cho \u0111\u1ed1i t\u00e1c l\u1edbn v\u00e0 h\u00ecnh \u1ea3nh v\u1eabn c\u00f2n. Ph\u00e2n t\u00edch chi ti\u1ebft h\u01a1n n\u1eb1m \u1edf b\u00e0i <a href=\"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/blog\/ho-kinh-doanh-hay-thanh-lap-cong-ty\/\">h\u1ed9 kinh doanh hay l\u1eadp c\u00f4ng ty<\/a>. N\u1ebfu b\u1ea1n \u0111ang c\u00e2n nh\u1eafc, h\u00e3y th\u1eed tr\u01b0\u1edbc v\u1edbi <a href=\"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/cong-cu\/tinh-thue-gtgt\/\">c\u00f4ng c\u1ee5 t\u00ednh thu\u1ebf GTGT<\/a> \u0111\u1ec3 xem g\u00e1nh n\u1eb7ng th\u1ef1c t\u1ebf v\u1edbi c\u00e1c t\u1ef7 l\u1ec7 kh\u00e1c nhau.<\/p>\n<h2>L\u1ecbch l\u00e0m vi\u1ec7c \u0111\u1ec1 xu\u1ea5t cho ch\u1ee7 h\u1ed9<\/h2>\n<ol>\n<li>\u0110\u1ea7u n\u0103m: x\u00e1c \u0111\u1ecbnh nh\u00f3m ng\u00e0nh, t\u1ef7 l\u1ec7 \u00e1p d\u1ee5ng, mua ho\u1eb7c t\u1ef1 l\u00e0m s\u1ed5 S1a-HKD.<\/li>\n<li>H\u1eb1ng th\u00e1ng: ghi doanh thu, l\u01b0u ch\u1ee9ng t\u1eeb, c\u1ed9ng d\u1ed3n so v\u1edbi ng\u01b0\u1ee1ng.<\/li>\n<li>Cu\u1ed1i qu\u00fd ho\u1eb7c theo k\u1ef3 k\u00ea khai: n\u1ed9p t\u1edd khai n\u1ebfu \u0111\u00e3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng ph\u1ea3i k\u00ea khai.<\/li>\n<li>Cu\u1ed1i n\u0103m: t\u1ed5ng h\u1ee3p, \u0111\u1ed1i chi\u1ebfu s\u1ed5 v\u1edbi sao k\u00ea ng\u00e2n h\u00e0ng, l\u01b0u h\u1ed3 s\u01a1.<\/li>\n<\/ol>\n<p>N\u1ebfu b\u1ea1n kh\u00f4ng mu\u1ed1n t\u1ef1 l\u00e0m c\u00e1c b\u01b0\u1edbc 3 v\u00e0 4, ch\u00fang t\u00f4i c\u00f3 g\u00f3i ri\u00eang trong d\u1ecbch v\u1ee5 <a href=\"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/dich-vu\/bao-cao-thue\/\">b\u00e1o c\u00e1o thu\u1ebf<\/a>; b\u1ea3ng gi\u00e1 n\u1eb1m \u1edf trang <a href=\"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/bang-gia\/\">b\u1ea3ng gi\u00e1<\/a>. V\u00e0 n\u1ebfu h\u00f3a \u0111\u01a1n l\u00e0 n\u1ed7i lo c\u1ee7a b\u1ea1n, \u0111\u1ecdc th\u00eam <a href=\"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/blog\/hoa-don-dien-tu-2026-nhung-dieu-can-biet\/\">h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed 2026: nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft<\/a>.<\/p>\n<div class=\"note\">\n<p><strong>L\u01b0u \u00fd DEMO.<\/strong> N\u1ed9i dung mang t\u00ednh tham kh\u1ea3o, DEMO \u2013 s\u1ed1 li\u1ec7u minh ho\u1ea1; \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh ho\u1eb7c h\u1ecfi k\u1ebf to\u00e1n tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf kho\u00e1n ch\u1ea5m d\u1ee9t t\u1eeb 1\/1\/2026. H\u1ed9 kinh doanh ba m\u1ed1c doanh thu 500 tri\u1ec7u, 1 t\u1ef7 c\u1ea7n l\u00e0m g\u00ec: s\u1ed5 s\u00e1ch, h\u00f3a \u0111\u01a1n, thu\u1ebf GTGT theo t\u1ef7 l\u1ec7.<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-32","post","type-post","status-publish","format-standard","hentry","category-thue-ho-kinh-doanh"],"_links":{"self":[{"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/posts\/32","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/comments?post=32"}],"version-history":[{"count":0,"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/posts\/32\/revisions"}],"wp:attachment":[{"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/media?parent=32"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/categories?post=32"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/tags?post=32"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}