{"id":33,"date":"2026-09-26T22:36:24","date_gmt":"2026-09-26T15:36:24","guid":{"rendered":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/blog\/ho-kinh-doanh-hay-thanh-lap-cong-ty\/"},"modified":"2026-09-26T22:36:24","modified_gmt":"2026-09-26T15:36:24","slug":"ho-kinh-doanh-hay-thanh-lap-cong-ty","status":"publish","type":"post","link":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/blog\/ho-kinh-doanh-hay-thanh-lap-cong-ty\/","title":{"rendered":"H\u1ed9 kinh doanh hay l\u1eadp c\u00f4ng ty: ch\u1ecdn th\u1ebf n\u00e0o?"},"content":{"rendered":"

Anh Tu\u1ea5n m\u1edf ti\u1ec7m s\u1eeda \u0111i\u1ec7n tho\u1ea1i \u1edf G\u00f2 V\u1ea5p t\u1eeb 2022, n\u0103m ngo\u00e1i doanh thu ch\u1ea1m 1,4 t\u1ef7. M\u1ed9t chu\u1ed7i b\u00e1n l\u1ebb \u0111\u1ec1 ngh\u1ecb anh nh\u1eadn b\u1ea3o h\u00e0nh cho c\u1ea3 h\u1ec7 th\u1ed1ng c\u1eeda h\u00e0ng c\u1ee7a h\u1ecd, v\u1edbi \u0111i\u1ec1u ki\u1ec7n: xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 VAT v\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi ph\u00e1p nh\u00e2n. Anh g\u1ecdi ch\u00fang t\u00f4i h\u1ecfi m\u1ed9t c\u00e2u r\u1ea5t th\u1ef1c t\u1ebf: “M\u00ecnh \u0111ang l\u00e0 h\u1ed9 kinh doanh, l\u00ean c\u00f4ng ty c\u00f3 l\u1ee3i kh\u00f4ng?”. Ch\u00fang t\u00f4i tr\u1ea3 l\u1eddi b\u1eb1ng 5 c\u00e2u h\u1ecfi ng\u01b0\u1ee3c l\u1ea1i. B\u00e0i n\u00e0y chia s\u1ebb n\u0103m c\u00e2u \u0111\u00f3, sau khi \u0111\u00e3 so s\u00e1nh hai m\u00f4 h\u00ecnh tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh quan tr\u1ecdng nh\u1ea5t.<\/p>\n

H\u1ed9 kinh doanh v\u00e0 c\u00f4ng ty kh\u00e1c nhau \u1edf \u0111\u00e2u<\/h2>\n

Kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t kh\u00f4ng n\u1eb1m \u1edf thu\u1ebf m\u00e0 \u1edf t\u01b0 c\u00e1ch ph\u00e1p l\u00fd<\/strong>. H\u1ed9 kinh doanh kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n; ch\u1ee7 h\u1ed9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1eb1ng to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh. C\u00f4ng ty TNHH, theo Lu\u1eadt Doanh nghi\u1ec7p 59\/2020\/QH14, l\u00e0 ph\u00e1p nh\u00e2n, th\u00e0nh vi\u00ean ch\u1ec9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m trong ph\u1ea1m vi v\u1ed1n \u0111\u00e3 g\u00f3p ho\u1eb7c cam k\u1ebft g\u00f3p. V\u1edbi ng\u00e0nh r\u1ee7i ro cao nh\u01b0 x\u00e2y d\u1ef1ng, v\u1eadn t\u1ea3i, th\u1ef1c ph\u1ea9m, kh\u00e1c bi\u1ec7t n\u00e0y c\u00f3 th\u1ec3 quy\u1ebft \u0111\u1ecbnh t\u01b0\u01a1ng lai gia \u0111\u00ecnh b\u1ea1n.<\/p>\n\n\n\n\n\n\n\n\n\n\n
Ti\u00eau ch\u00ed<\/th>\nH\u1ed9 kinh doanh<\/th>\nC\u00f4ng ty TNHH<\/th>\n<\/tr>\n<\/thead>\n
Tr\u00e1ch nhi\u1ec7m<\/td>\nV\u00f4 h\u1ea1n, b\u1eb1ng t\u00e0i s\u1ea3n ch\u1ee7 h\u1ed9<\/td>\nH\u1eefu h\u1ea1n trong ph\u1ea1m vi v\u1ed1n g\u00f3p<\/td>\n<\/tr>\n
S\u1ed5 s\u00e1ch<\/td>\n\u0110\u01a1n gi\u1ea3n, v\u00ed d\u1ee5 S1a-HKD v\u1edbi h\u1ed9 d\u01b0\u1edbi 1 t\u1ef7<\/td>\n\u0110\u1ea7y \u0111\u1ee7: s\u1ed5 k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/td>\n<\/tr>\n
Thu\u1ebf ch\u00ednh<\/td>\nGTGT, TNCN theo doanh thu (b\u1ecf qua n\u1ebfu \u2264 500 tri\u1ec7u)<\/td>\nGTGT, TNDN tr\u00ean l\u1ee3i nhu\u1eadn, TNCN nh\u00e2n vi\u00ean<\/td>\n<\/tr>\n
H\u00f3a \u0111\u01a1n<\/td>\nM\u00e1y t\u00ednh ti\u1ec1n n\u1ebfu t\u1eeb 1 t\u1ef7\/n\u0103m<\/td>\nH\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1eaft bu\u1ed9c<\/td>\n<\/tr>\n
L\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/td>\nTheo quy \u0111\u1ecbnh ri\u00eang cho h\u1ed9<\/td>\n2.000.000\u0111\/n\u0103m n\u1ebfu v\u1ed1n \u2264 10 t\u1ef7; mi\u1ec5n n\u0103m \u0111\u1ea7u<\/td>\n<\/tr>\n
H\u00ecnh \u1ea3nh v\u1edbi \u0111\u1ed1i t\u00e1c l\u1edbn<\/td>\nH\u1ea1n ch\u1ebf khi c\u1ea7n ph\u00e1p nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng<\/td>\nThu\u1eadn l\u1ee3i h\u01a1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Chi ph\u00ed tu\u00e2n th\u1ee7: con s\u1ed1 th\u01b0\u1eddng b\u1ecb qu\u00ean<\/h2>\n

H\u1ed9 kinh doanh nh\u1ecf c\u00f3 th\u1ec3 kh\u00f4ng c\u1ea7n k\u1ebf to\u00e1n. C\u00f4ng ty th\u00ec kh\u00e1c: d\u00f9 doanh thu b\u1eb1ng 0 v\u1eabn ph\u1ea3i k\u00ea khai, n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf. N\u1ebfu thu\u00ea d\u1ecbch v\u1ee5 ngo\u00e0i, h\u00e3y t\u00ednh m\u1ed9t kho\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eb1ng th\u00e1ng. Theo b\u1ea3ng gi\u00e1 minh ho\u1ea1 c\u1ee7a ch\u00fang t\u00f4i (xem b\u1ea3ng gi\u00e1<\/a>), g\u00f3i k\u1ebf to\u00e1n cho c\u00f4ng ty nh\u1ecf b\u1eaft \u0111\u1ea7u t\u1eeb v\u00e0i tr\u0103m ngh\u00ecn \u0111\u1ed3ng m\u1ed7i th\u00e1ng, ch\u01b0a k\u1ec3 ch\u1eef k\u00fd s\u1ed1 v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. B\u1ea1n n\u00ean c\u1ed9ng kho\u1ea3n n\u00e0y v\u00e0o so s\u00e1nh.<\/p>\n

\n

V\u00ed d\u1ee5 minh ho\u1ea1 (DEMO).<\/strong> Doanh thu 1,4 t\u1ef7, chi ph\u00ed h\u1ee3p l\u1ec7 c\u00f3 h\u00f3a \u0111\u01a1n 1,05 t\u1ef7, l\u1ee3i nhu\u1eadn 350 tri\u1ec7u. C\u00f4ng ty c\u00f3 doanh thu n\u0103m li\u1ec1n tr\u01b0\u1edbc 2,6 t\u1ef7 (\u2264 3 t\u1ef7) n\u1ed9p thu\u1ebf TNDN 15%: 350.000.000 \u00d7 15% = 52.500.000\u0111. H\u1ed9 kinh doanh c\u00f9ng doanh thu, nh\u00f3m s\u1eeda ch\u1eefa d\u1ecbch v\u1ee5, GTGT theo t\u1ef7 l\u1ec7 5%: 1.400.000.000 \u00d7 5% = 70.000.000\u0111, c\u1ed9ng th\u00eam TNCN theo h\u01b0\u1edbng d\u1eabn c\u1ee7a h\u1ed9. C\u00f4ng ty c\u00f2n th\u00eam GTGT, nh\u01b0ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o n\u1ebfu \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. K\u1ebft lu\u1eadn: kh\u00f4ng th\u1ec3 \u0111o\u00e1n tr\u01b0\u1edbc, ph\u1ea3i t\u00ednh c\u1ea3 hai<\/em>.<\/p>\n<\/div>\n

Mu\u1ed1n th\u1eed v\u1edbi s\u1ed1 li\u1ec7u c\u1ee7a ri\u00eang b\u1ea1n, h\u00e3y d\u00f9ng c\u00f4ng c\u1ee5 t\u00ednh thu\u1ebf TNDN<\/a> v\u00e0 c\u00f4ng c\u1ee5 t\u00ednh thu\u1ebf GTGT<\/a>.<\/p>\n

N\u0103m c\u00e2u h\u1ecfi gi\u00fap b\u1ea1n quy\u1ebft \u0111\u1ecbnh<\/h2>\n
    \n
  1. Kh\u00e1ch h\u00e0ng ch\u00ednh l\u00e0 ai?<\/strong> N\u1ebfu ch\u1ee7 y\u1ebfu b\u00e1n l\u1ebb cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng, h\u1ed9 kinh doanh \u0111\u1ee7 d\u00f9ng. N\u1ebfu c\u1ea7n h\u1ee3p \u0111\u1ed3ng v\u1edbi doanh nghi\u1ec7p, h\u00f3a \u0111\u01a1n VAT l\u00e0 y\u00eau c\u1ea7u g\u1ea7n nh\u01b0 b\u1eaft bu\u1ed9c.<\/li>\n
  2. B\u1ea1n c\u00f3 th\u1ec3 m\u1ea5t bao nhi\u00eau n\u1ebfu g\u1eb7p s\u1ef1 c\u1ed1?<\/strong> M\u1ed9t v\u1ee5 ki\u1ec7n b\u1ed3i th\u01b0\u1eddng, m\u1ed9t l\u00f4 h\u00e0ng l\u1ed7i. Tr\u00e1ch nhi\u1ec7m v\u00f4 h\u1ea1n khi\u1ebfn t\u00e0i s\u1ea3n gia \u0111\u00ecnh b\u1ecb cu\u1ed1n v\u00e0o.<\/li>\n
  3. Doanh thu n\u0103m \u0111ang \u1edf m\u1ed1c n\u00e0o?<\/strong> D\u01b0\u1edbi 500 tri\u1ec7u th\u00ec h\u1ed9 nh\u1eb9 nh\u00f5m v\u1ec1 thu\u1ebf; tr\u00ean 1 t\u1ef7 th\u00ec h\u1ed9 c\u0169ng \u0111\u00e3 ph\u1ea3i d\u00f9ng m\u00e1y t\u00ednh ti\u1ec1n v\u00e0 g\u00e1nh nhi\u1ec1u th\u1ee7 t\u1ee5c nh\u01b0 c\u00f4ng ty.<\/li>\n
  4. C\u00f3 k\u1ebf ho\u1ea1ch g\u1ecdi v\u1ed1n ho\u1eb7c m\u1edf chi nh\u00e1nh kh\u00f4ng?<\/strong> Nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ng\u00e2n h\u00e0ng \u01b0u ti\u00ean ph\u00e1p nh\u00e2n c\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
  5. B\u1ea1n c\u00f3 s\u1eb5n l\u00f2ng duy tr\u00ec s\u1ed5 s\u00e1ch \u0111\u1ec1u \u0111\u1eb7n kh\u00f4ng?<\/strong> C\u00f4ng ty kh\u00f4ng cho ph\u00e9p “\u0111\u1ec3 cu\u1ed1i n\u0103m l\u00e0m”, c\u00f2n h\u1ed9 th\u00ec c\u0169ng n\u00ean nh\u01b0 v\u1eady.<\/li>\n<\/ol>\n

    N\u1ebfu c\u00f3 t\u1eeb ba c\u00e2u thi\u00ean v\u1ec1 c\u00f4ng ty, \u0111\u00f3 l\u00e0 t\u00edn hi\u1ec7u n\u00ean chuy\u1ec3n. N\u1ebfu ch\u1ec9 m\u1ed9t hai c\u00e2u, b\u1ea1n c\u00f3 th\u1ec3 \u1edf l\u1ea1i h\u1ed9 th\u00eam m\u1ed9t th\u1eddi gian v\u00e0 theo d\u00f5i ng\u01b0\u1ee1ng doanh thu.<\/p>\n

    Chuy\u1ec3n \u0111\u1ed5i kh\u00f4ng \u0111au: c\u00e1c l\u01b0u \u00fd th\u1ef1c t\u1ebf<\/h2>\n