{"id":49309,"date":"2025-12-10T20:27:14","date_gmt":"2025-12-10T13:27:14","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=49309"},"modified":"2025-12-11T20:28:48","modified_gmt":"2025-12-11T13:28:48","slug":"4-211-cac-buoc-chuyen-doi-thue-khoan-sang-ke-khai-ho-kinh-doanh-can-biet","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-212-cac-buoc-chuyen-doi-thue-khoan-sang-ke-khai-ho-kinh-doanh-can-biet\/","title":{"rendered":"4.212. C\u00e1c b\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i thu\u1ebf kho\u00e1n sang k\u00ea khai h\u1ed9 kinh doanh c\u1ea7n bi\u1ebft."},"content":{"rendered":"

C\u00e1c b\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i thu\u1ebf kho\u00e1n sang k\u00ea khai h\u1ed9 kinh doanh c\u1ea7n bi\u1ebft.<\/strong><\/span><\/h4>\n

(HNM) – Ng\u00e0y 10-12, H\u1ed9i C\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p Vi\u1ec7t Nam (VACD) v\u00e0 T\u1ea1p ch\u00ed \u0111i\u1ec7n t\u1eed Nh\u00e0 qu\u1ea3n tr\u1ecb (TheLEADER) t\u1ed5 ch\u1ee9c t\u1ecda \u0111\u00e0m “Th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc chuy\u1ec3n \u0111\u1ed5i thu\u1ebf kho\u00e1n sang k\u00ea khai v\u1edbi h\u1ed9 kinh doanh”.<\/strong><\/p>\n

GS.TS Nguy\u1ec5n \u0110\u1ee9c Thu\u1eadn, Ch\u1ee7 t\u1ecbch H\u1ed9i C\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p Vi\u1ec7t Nam nh\u1eadn \u0111\u1ecbnh, vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i sang c\u01a1 ch\u1ebf k\u00ea khai thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u c\u1ee7a qu\u1ea3n l\u00fd hi\u1ec7n \u0111\u1ea1i, m\u00e0 c\u00f2n l\u00e0 b\u01b0\u1edbc \u0111i t\u1ea5t y\u1ebfu khi Vi\u1ec7t Nam \u0111ang ti\u1ebfn t\u1edbi m\u1ed9t n\u1ec1n kinh t\u1ebf s\u1ed1, minh b\u1ea1ch, h\u1ed9i nh\u1eadp s\u00e2u v\u1edbi khu v\u1ef1c v\u00e0 th\u1ebf gi\u1edbi.<\/p>\n

Tuy nhi\u00ean, h\u1ed9 kinh doanh \u0111a ph\u1ea7n quy m\u00f4 nh\u1ecf, tr\u00ecnh \u0111\u1ed9 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u00f2n h\u1ea1n ch\u1ebf, n\u00ean s\u1ef1 thay \u0111\u1ed5i n\u00e0y t\u1ea1o ra kh\u00f4ng \u00edt lo l\u1eafng, t\u1eeb chi ph\u00ed k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ph\u1ea7n m\u1ec1m, r\u1ee7i ro sai s\u00f3t, cho t\u1edbi nguy c\u01a1 b\u1ecb truy thu, x\u1eed ph\u1ea1t.<\/p>\n

\"\"<\/p>\n

B\u00e0 L\u00ea Th\u1ecb Duy\u00ean H\u1ea3i th\u00f4ng tin t\u1ea1i t\u1ecda \u0111\u00e0m. \u1ea2nh: BTC<\/p>\n

B\u00e0 L\u00ea Th\u1ecb Duy\u00ean H\u1ea3i, Ph\u00f3 T\u1ed5ng th\u01b0 k\u00fd H\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf Vi\u1ec7t Nam cho bi\u1ebft, 5 tri\u1ec7u h\u1ed9 \u0111ang c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c t\u1ebf bao g\u1ed3m c\u1ea3 c\u00e1c h\u1ed9 b\u00e1n h\u00e0ng rong, kinh doanh l\u01b0u \u0111\u1ed9ng, \u0111\u01b0\u1ee3c chia th\u00e0nh 4 nh\u00f3m. Nh\u00f3m 1, c\u00f3 doanh thu d\u01b0\u1edbi 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m; nh\u00f3m 2 c\u00f3 doanh thu tr\u00ean ng\u01b0\u1ee1ng 500 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 3 t\u1ef7 \u0111\u1ed3ng\/n\u0103m; nh\u00f3m 3 c\u00f3 doanh thu t\u1eeb 3 t\u1ef7 \u0111\u1ebfn d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng\/n\u0103m; nh\u00f3m 4 c\u00f3 doanh thu t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean.<\/p>\n

Thay \u0111\u1ed5i l\u1edbn nh\u1ea5t trong ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh ch\u1ee7 y\u1ebfu r\u01a1i v\u00e0o nh\u00f3m doanh thu l\u1edbn. V\u1edbi c\u00e1c nh\u00f3m 2, 3 v\u00e0 4, ch\u00ednh s\u00e1ch m\u1edbi c\u0169ng m\u1edf ra th\u00eam l\u1ef1a ch\u1ecdn c\u00f3 l\u1ee3i h\u01a1n.<\/p>\n

B\u00ean c\u1ea1nh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu, h\u1ed9 kinh doanh c\u00f2n c\u00f3 th\u1ec3 ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh d\u1ef1a tr\u00ean doanh thu tr\u1eeb chi ph\u00ed n\u1ebfu thu\u1ed9c ng\u00e0nh c\u00f3 bi\u00ean l\u1ee3i nhu\u1eadn cao v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 chi ph\u00ed. Ph\u01b0\u01a1ng ph\u00e1p m\u1edbi gi\u00fap nh\u1eefng h\u1ed9 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n h\u1ea1ch to\u00e1n r\u00f5 r\u00e0ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf ph\u00f9 h\u1ee3p h\u01a1n.<\/p>\n

V\u1ec1 c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i thu\u1ebf kho\u00e1n l\u00ean k\u00ea khai, t\u1ea5t c\u1ea3 h\u1ed9 kinh doanh r\u00e0 so\u00e1t doanh thu n\u0103m 2025, d\u1ef1 ki\u1ebfn doanh thu n\u0103m 2026 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu\u1ed9c nh\u00f3m h\u1ed9 kinh doanh n\u00e0o. Tr\u00ean c\u01a1 s\u1edf m\u00f4 h\u00ecnh kinh doanh, h\u1ed9 kinh doanh l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng, ph\u1ea7n m\u1ec1m gi\u1ea3i ph\u00e1p cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, khai thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi quy m\u00f4 thu\u1ed9c nh\u00f3m.<\/p>\n

B\u01b0\u1edbc 2, h\u1ed9 kinh doanh ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho v\u00e0o th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i (n\u1ebfu c\u00f3 v\u00e0 n\u1ebfu doanh thu tr\u00ean ng\u01b0\u1ee1ng). B\u01b0\u1edbc 3, h\u1ed9 kinh doanh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (n\u1ebfu h\u1ed9 kinh doanh d\u1ef1 ki\u1ebfn doanh thu n\u0103m 2026 t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean), n\u00ean \u00e1p d\u1ee5ng s\u1edbm tr\u00e1nh sai s\u00f3t. B\u01b0\u1edbc 4, h\u1ed9 kinh doanh chu\u1ea9n b\u1ecb s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n (n\u1ebfu h\u1ed9 kinh doanh d\u1ef1 ki\u1ebfn doanh thu n\u0103m 2026 tr\u00ean ng\u01b0\u1ee1ng).<\/p>\n

B\u01b0\u1edbc 5, h\u1ed9 kinh doanh thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf (n\u1ebfu c\u00f3 thay \u0111\u1ed5i so v\u1edbi hi\u1ec7n t\u1ea1i). B\u01b0\u1edbc 6, h\u1ed9 kinh doanh \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed9c l\u1eadp v\u1edbi c\u00e1c thanh to\u00e1n c\u00e1 nh\u00e2n.<\/p>\n

T\u1eeb ng\u00e0y 1-1-2026, h\u1ed9 kinh doanh chuy\u1ec3n t\u1eeb thu\u1ebf kho\u00e1n sang k\u00ea khai. \u1ea2nh: BTC<\/p>\n

Cu\u1ed1i c\u00f9ng, h\u1ed9 kinh doanh khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh theo m\u1eabu t\u1edd khai ph\u00f9 h\u1ee3p ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng (s\u1eed d\u1ee5ng EtaxMobile).<\/p>\n

Theo <\/em>Lu\u1eadt s\u01b0\u00a0<\/em><\/strong><\/a>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a>,<\/em><\/strong> Gi\u00e1m \u0111\u1ed1c <\/em><\/strong>C\u00f4ng ty Lu\u1eadt<\/em><\/strong><\/a> ANVI<\/em><\/strong><\/a>, m\u1ee9c mi\u1ec5n thu\u1ebf \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean 500 tri\u1ec7u \u0111\u1ed3ng c\u00f3 th\u1ec3 xem l\u00e0 n\u1edbi l\u1ecfng \u0111\u00e1ng k\u1ec3 so v\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng tr\u01b0\u1edbc \u0111\u00e2y, nh\u01b0ng v\u1edbi chi ph\u00ed \u0111\u1eaft \u0111\u1ecf t\u1ea1i c\u00e1c \u0111\u00f4 th\u1ecb l\u1edbn, nh\u01b0 H\u00e0 N\u1ed9i, con s\u1ed1 n\u00e0y ch\u01b0a h\u1eb3n \u0111\u00e3 l\u00e0 \u01b0u \u00e1i.<\/em><\/h6>\n
\u0110\u1ed3ng th\u1eddi, m\u1ee9c ph\u1ea1t hi\u1ec7n qu\u00e1 cao so v\u1edbi quy m\u00f4 v\u00e0 thu nh\u1eadp c\u1ee7a h\u1ed9 kinh doanh, g\u00e2y s\u1ed1c t\u00e2m l\u00fd cho ng\u01b0\u1eddi d\u00e2n. \u201cM\u1ed9t l\u1ed7i ch\u1eadm k\u00ea khai ho\u1eb7c sai s\u00f3t nh\u1ecf b\u1ecb ph\u1ea1t ti\u1ec1n tri\u1ec7u l\u00e0 qu\u00e1 n\u1eb7ng n\u1ec1, c\u00f3 th\u1ec3 khi\u1ebfn ng\u01b0\u1eddi d\u00e2n n\u1ea3n l\u00f2ng v\u00e0 t\u1eeb b\u1ecf kinh doanh. Thay v\u00ec ph\u1ea1t n\u1eb7ng, c\u01a1 quan qu\u1ea3n l\u00fd n\u00ean \u01b0u ti\u00ean nh\u1eafc nh\u1edf v\u00e0 h\u01b0\u1edbng d\u1eabn\u201d, \u00f4ng <\/em>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a> n\u00f3i.<\/em><\/h6>\n
V\u1ecb lu\u1eadt s\u01b0 n\u00e0y c\u0169ng cho r\u1eb1ng, ch\u00ednh s\u00e1ch c\u1ea7n thi\u1ebft k\u1ebf kh\u00e9o l\u00e9o \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng ng\u01b0\u1eddi d\u00e2n “l\u00e1ch lu\u1eadt” b\u1eb1ng vi\u1ec7c chia nh\u1ecf quy m\u00f4 h\u1ed9 kinh doanh cho c\u00e1c th\u00e0nh vi\u00ean trong gia \u0111\u00ecnh \u0111\u1ee9ng t\u00ean \u0111\u1ec3 h\u01b0\u1edfng m\u1ee9c thu\u1ebf th\u1ea5p, nh\u01b0 c\u00e2u chuy\u1ec7n \u0111\u00e3 t\u1eebng x\u1ea3y ra v\u1edbi bi\u1ec3u gi\u00e1 \u0111i\u1ec7n sinh ho\u1ea1t. Ch\u00ednh s\u00e1ch th\u00e0nh c\u00f4ng l\u00e0 ph\u1ea3i khi\u1ebfn ng\u01b0\u1eddi d\u00e2n t\u1ef1 nguy\u1ec7n tu\u00e2n th\u1ee7 v\u00ec th\u1ea5y h\u1ee3p l\u00fd v\u00e0 c\u00f3 l\u1ee3i, ch\u1ee9 kh\u00f4ng ph\u1ea3i t\u00ecm c\u00e1ch \u0111\u1ed1i ph\u00f3.<\/em><\/h6>\n

H\u01b0\u01a1ng Thu\u1ef7<\/strong><\/p>\n

————-<\/em><\/p>\n

H\u00e0<\/em><\/strong> N\u1ed9i m\u1edbi<\/em><\/strong> (Kinh<\/em><\/strong> t\u1ebf<\/em><\/strong>) ng\u00e0y <\/em><\/strong>10-12<\/em><\/strong>-202<\/em><\/strong>5<\/em><\/strong>:<\/em><\/strong><\/p>\n

https:\/\/hanoimoi.vn\/cac-buoc-chuyen-doi-thue-khoan-sang-ke-khai-ho-kinh-doanh-can-biet-726330.html<\/em><\/a><\/p>\n

(<\/em>219\/884<\/em>)<\/em>","protected":false},"excerpt":{"rendered":"

C\u00e1c b\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i thu\u1ebf kho\u00e1n sang k\u00ea khai h\u1ed9 kinh doanh c\u1ea7n bi\u1ebft. (HNM) – Ng\u00e0y 10-12, H\u1ed9i C\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p Vi\u1ec7t Nam (VACD) v\u00e0 T\u1ea1p ch\u00ed \u0111i\u1ec7n t\u1eed Nh\u00e0 qu\u1ea3n tr\u1ecb (TheLEADER) t\u1ed5 ch\u1ee9c t\u1ecda \u0111\u00e0m “Th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc chuy\u1ec3n \u0111\u1ed5i thu\u1ebf kho\u00e1n sang k\u00ea khai v\u1edbi h\u1ed9 kinh […]<\/p>\n","protected":false},"author":2,"featured_media":49291,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-49309","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n4.212. C\u00e1c b\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i thu\u1ebf kho\u00e1n sang k\u00ea khai h\u1ed9 kinh doanh c\u1ea7n bi\u1ebft. - ANVI Law Firm<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anvilaw.com\/vi\/?p=49309\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]4.212. C\u00e1c b\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i thu\u1ebf kho\u00e1n sang k\u00ea khai h\u1ed9 kinh doanh c\u1ea7n bi\u1ebft.[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"C\u00e1c b\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i thu\u1ebf kho\u00e1n sang k\u00ea khai h\u1ed9 kinh doanh c\u1ea7n bi\u1ebft. 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