{"id":49312,"date":"2025-12-10T20:29:07","date_gmt":"2025-12-10T13:29:07","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=49312"},"modified":"2025-12-11T20:30:32","modified_gmt":"2025-12-11T13:30:32","slug":"4-213-ho-kinh-doanh-chuyen-sang-ke-khai-thue-moi-lo-so-sach-hoa-don","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-213-ho-kinh-doanh-chuyen-sang-ke-khai-thue-moi-lo-so-sach-hoa-don\/","title":{"rendered":"4.213. H\u1ed9 kinh doanh chuy\u1ec3n sang k\u00ea khai thu\u1ebf: M\u1ed1i lo s\u1ed5 s\u00e1ch, h\u00f3a \u0111\u01a1n."},"content":{"rendered":"

H\u1ed9 kinh doanh chuy\u1ec3n sang k\u00ea khai thu\u1ebf: M\u1ed1i lo s\u1ed5 s\u00e1ch, h\u00f3a \u0111\u01a1n.<\/strong><\/span><\/h4>\n

(VNN) – Vi\u1ec7c th\u1ef1c hi\u1ec7n s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 88, v\u1edbi quy \u0111\u1ecbnh h\u1ed9 kinh doanh ph\u1ea3i c\u00f3 t\u1edbi 7 lo\u1ea1i s\u1ed5, \u0111ang tr\u1edf th\u00e0nh n\u1ed7i lo v\u00e0 \u00e1p l\u1ef1c l\u1edbn \u0111\u1ed1i v\u1edbi nhi\u1ec1u h\u1ed9, nh\u1ea5t l\u00e0 c\u00e1c h\u1ed9 kinh doanh nh\u1ecf.<\/p>\n

H\u1ed9 kinh doanh lo l\u1eafng v\u1ec1 h\u00f3a \u0111\u01a1n<\/strong><\/h5>\n

T\u1ea1i T\u1ecda \u0111\u00e0m \u201cTh\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc chuy\u1ec3n \u0111\u1ed5i thu\u1ebf kho\u00e1n sang k\u00ea khai\u201d d\u00e0nh cho h\u1ed9 kinh doanh ng\u00e0y 10\/12, 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\u00a0h\u1ed9 kinh doanh hi\u1ec7n nay l\u00e0 m\u1ed9t khu v\u1ef1c kinh t\u1ebf v\u00f4 c\u00f9ng quan tr\u1ecdng.<\/p>\n

Vi\u1ec7c chuy\u1ec3n 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 trong ti\u1ebfn tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1, minh b\u1ea1ch v\u00e0 h\u1ed9i nh\u1eadp kinh t\u1ebf.<\/p>\n

Tuy nhi\u00ean, theo \u00f4ng Thu\u1eadn, \u0111\u1ed5i m\u1edbi lu\u00f4n \u0111i k\u00e8m th\u00e1ch th\u1ee9c. \u0110a ph\u1ea7n\u00a0h\u1ed9 kinh doanh<\/a>\u00a0c\u00f3 quy m\u00f4 nh\u1ecf, tr\u00ecnh \u0111\u1ed9 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u00f2n h\u1ea1n ch\u1ebf; 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

L\u00e0 ch\u1ee7 h\u1ed9 kinh doanh Nh\u00e0 thu\u1ed1c Thu Th\u1ea3o – T\u00e2m An \u1edf H\u00e0 N\u1ed9i, ch\u1ecb Nguy\u1ec5n Th\u1ecb Th\u00e0nh chia s\u1ebb \u0111\u00e3 quen v\u1edbi h\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf kho\u00e1n, b\u00e1n l\u1ebb v\u00e0 th\u01b0\u1eddng kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n do doanh thu \u1edf m\u1ee9c th\u1ea5p.<\/p>\n

Ch\u1ecb lo l\u1eafng, n\u1ebfu doanh thu t\u0103ng l\u00ean \u1edf ng\u01b0\u1ee1ng tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i n\u0103m, vi\u1ec7c kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang quy \u0111\u1ecbnh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t hay kh\u00f4ng, m\u1ee9c x\u1eed ph\u1ea1t th\u1ebf n\u00e0o v\u00e0 l\u00e0m sao \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c tu\u00e2n th\u1ee7?<\/p>\n

\"\"<\/p>\n

Chuy\u00ean gia cho r\u1eb1ng, c\u00e1c h\u1ed9 kinh doanh quy m\u00f4 l\u1edbn \u0111ang ph\u1ea3i th\u1ef1c hi\u1ec7n s\u1ed5 s\u00e1ch, k\u00ea khai thu\u1ebf ph\u1ee9c t\u1ea1p nh\u01b0 doanh nghi\u1ec7p. \u1ea2nh: Nguy\u1ec5n L\u00ea<\/p>\n

Tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi n\u00e0y, 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 hay, doanh thu th\u1ef1c t\u1ebf h\u00e0ng th\u00e1ng ho\u1eb7c h\u00e0ng qu\u00fd ch\u1ec9 \u1edf m\u1ee9c th\u1ea5p, ch\u01b0a \u0111\u1ebfn ng\u01b0\u1ee1ng 500 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t n\u0103m th\u00ec h\u1ed9 kinh doanh v\u1eabn ch\u01b0a ph\u1ea3i n\u1ed9p thu\u1ebf. \u0110\u1ed1i v\u1edbi c\u00e1c nh\u00e0 thu\u1ed1c, m\u1ee9c doanh thu th\u01b0\u1eddng v\u01b0\u1ee3t con s\u1ed1 n\u00e0y v\u00e0 khi \u0111\u00f3 t\u00e2m l\u00fd chung c\u1ee7a nhi\u1ec1u h\u1ed9 l\u00e0 \u201ctr\u00ean 500 tri\u1ec7u m\u1edbi b\u01b0\u1edbc qua c\u00e1nh c\u1eeda k\u00ea khai, c\u00f2n d\u01b0\u1edbi m\u1ee9c \u0111\u00f3 th\u00ec v\u1eabn an to\u00e0n\u201d.<\/p>\n

Tuy nhi\u00ean, theo b\u00e0 H\u1ea3i, c\u00e1c h\u1ed9 kinh doanh n\u00ean c\u00f3 s\u1ef1 chu\u1ea9n b\u1ecb t\u1eeb s\u1edbm, kh\u00f4ng n\u00ean \u0111\u1ee3i \u0111\u1ebfn khi b\u1eaft bu\u1ed9c m\u1edbi th\u1ef1c hi\u1ec7n. K\u1ec3 c\u1ea3 khi doanh thu n\u0103m 2026 d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng v\u00e0 ch\u01b0a thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u00e1c h\u1ed9 kinh doanh v\u1eabn n\u00ean l\u00e0m quen v\u1edbi vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng.<\/p>\n

Vi\u1ec7c n\u00e0y gi\u00fap t\u1ea1o ra c\u00e1c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd doanh thu, h\u00e0ng t\u1ed3n kho m\u1ed9t c\u00e1ch t\u1ef1 \u0111\u1ed9ng v\u00e0 c\u1ee5 th\u1ec3. Khi \u0111\u00e3 th\u00e0nh th\u00f3i quen, vi\u1ec7c chuy\u1ec3n sang xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sau n\u00e0y s\u1ebd tr\u1edf n\u00ean \u0111\u01a1n gi\u1ea3n h\u01a1n.<\/p>\n

\u201cGi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u nh\u1ea5t l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n. \u0110\u00e2y l\u00e0 m\u1ed9t quy tr\u00ecnh kh\u00e9p k\u00edn v\u00e0 thu\u1eadn ti\u1ec7n, t\u1eeb kh\u00e2u b\u00e1n h\u00e0ng, t\u00ednh ti\u1ec1n, thanh to\u00e1n cho \u0111\u1ebfn khi \u1ea5n n\u00fat t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1ec1u di\u1ec5n ra li\u00ean t\u1ee5c tr\u00ean c\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng. V\u1edbi vi\u1ec7c t\u1eadp d\u01b0\u1ee3t n\u00e0y, ngay c\u1ea3 khi ch\u01b0a b\u1eaft bu\u1ed9c, s\u1ebd gi\u00fap h\u1ed9 kinh doanh tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng \u2018c\u00fa s\u1ed1c\u2019 khi thay \u0111\u1ed5i ch\u00ednh s\u00e1ch, \u0111\u1ed3ng th\u1eddi vi\u1ec7c qu\u1ea3n l\u00fd s\u1ed5 s\u00e1ch, doanh thu tr\u1edf n\u00ean minh b\u1ea1ch v\u00e0 d\u1ec5 d\u00e0ng h\u01a1n\u201d, b\u00e0 H\u1ea3i nh\u1ea5n m\u1ea1nh.<\/p>\n

C\u1ea7n \u0111\u01a1n gi\u1ea3n h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch<\/strong><\/h5>\n

Theo Ph\u00f3 T\u1ed5ng th\u01b0 k\u00fd H\u1ed9i T\u01b0 v\u1ea5n Thu\u1ebf Vi\u1ec7t Nam, v\u1edbi h\u1ed9 k\u00ea khai hi\u1ec7n nay, v\u01b0\u1edbng m\u1eafc l\u1edbn nh\u1ea5t v\u00e0 l\u00e0 m\u1ed1i lo th\u01b0\u1eddng g\u1eb7p l\u00e0 vi\u1ec7c th\u1ef1c hi\u1ec7n s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 88\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

Theo quy \u0111\u1ecbnh n\u00e0y, h\u1ed9 kinh doanh ph\u1ea3i c\u00f3 7 lo\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n nh\u01b0 s\u1ed5 doanh thu, chi ph\u00ed, ti\u1ec1n m\u1eb7t, nguy\u00ean v\u1eadt li\u1ec7u, h\u00e0ng t\u1ed3n kho v\u00e0 m\u1ed9t s\u1ed1 s\u1ed5 li\u00ean quan kh\u00e1c.<\/p>\n

Nhi\u1ec1u h\u1ed9, \u0111\u1eb7c bi\u1ec7t l\u00e0 h\u1ed9 kinh doanh nh\u1ecf, cho r\u1eb1ng 7 lo\u1ea1i s\u1ed5 s\u00e1ch n\u00e0y kh\u00e1 ph\u1ee9c t\u1ea1p. B\u1ed9 T\u00e0i ch\u00ednh \u0111ang d\u1ef1 th\u1ea3o m\u1ed9t th\u00f4ng t\u01b0 nh\u1eb1m \u0111\u01a1n gi\u1ea3n h\u00f3a h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch, trong \u0111\u00f3 d\u1ef1 ki\u1ebfn r\u00fat xu\u1ed1ng c\u00f2n 4 lo\u1ea1i s\u1ed5.<\/p>\n

\u201cTuy nhi\u00ean, c\u1ea7n \u0111\u01a1n gi\u1ea3n h\u01a1n n\u1eefa 4 lo\u1ea1i s\u1ed5 n\u00e0y v\u00e0 n\u00ean chia theo hai m\u1ee9c. V\u1edbi h\u1ed9 quy m\u00f4 l\u1edbn c\u00f3 th\u1ec3 y\u00eau c\u1ea7u \u0111\u1ea7y \u0111\u1ee7, c\u00f2n v\u1edbi h\u1ed9 si\u00eau nh\u1ecf ch\u1ec9 c\u1ea7n 1 s\u1ed5 doanh thu. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 t\u00ednh doanh thu tr\u1eeb chi ph\u00ed c\u1ea7n 2 s\u1ed5 g\u1ed3m: doanh thu v\u00e0 chi ph\u00ed. Nh\u1eefng n\u1ed9i dung n\u00e0y s\u1ebd ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c c\u1ea3i ti\u1ebfn cho nh\u00f3m h\u1ed9 kinh doanh k\u00ea khai, c\u1ea3 h\u1ed9 chuy\u1ec3n t\u1eeb thu\u1ebf kho\u00e1n l\u00ean l\u1eabn h\u1ed9 k\u00ea khai hi\u1ec7n h\u1eefu\u201d, b\u00e0 H\u1ea3i \u0111\u1ec1 \u0111\u1ea1t.<\/p>\n

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>, c\u0169ng cho r\u1eb1ng, quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111ang y\u00eau c\u1ea7u c\u00e1c h\u1ed9 kinh doanh quy m\u00f4 l\u1edbn ph\u1ea3i th\u1ef1c hi\u1ec7n s\u1ed5 s\u00e1ch, k\u00ea khai thu\u1ebf ph\u1ee9c t\u1ea1p nh\u01b0 doanh nghi\u1ec7p.\u00a0<\/em><\/h6>\n
\u00d4ng \u0110\u1ee9c \u0111\u1ec1 xu\u1ea5t, c\u1ea7n s\u1eeda lu\u1eadt \u0111\u1ec3 t\u1ea1o ra m\u1ed9t m\u00f4 h\u00ecnh trung gian, t\u1ea1m g\u1ecdi l\u00e0 \u201cdoanh nghi\u1ec7p h\u1ed9 kinh doanh\u201d.<\/em><\/h6>\n
\u201cM\u00f4 h\u00ecnh n\u00e0y cho ph\u00e9p h\u1ecd c\u00f3 l\u1ed9 tr\u00ecnh th\u00edch nghi, \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh. Vi\u1ec7c \u00e1p \u0111\u1eb7t ngay l\u1eadp t\u1ee9c c\u00e1c quy chu\u1ea9n chuy\u00ean nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p l\u1edbn cho c\u00e1c h\u1ed9 nh\u1ecf l\u1ebb l\u00e0 kh\u00f4ng kh\u1ea3 thi, b\u1edfi h\u1ecd kh\u00f4ng \u0111\u1ee7 chi ph\u00ed thu\u00ea nh\u00e2n s\u1ef1 v\u00e0 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u0169ng ch\u01b0a th\u1ef1c s\u1ef1 h\u1ed7 tr\u1ee3 hi\u1ec7u qu\u1ea3 cho nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y\u201d, \u00f4ng \u0110\u1ee9c n\u00f3i.<\/em><\/h6>\n

Nguy\u1ec5n L\u00ea<\/strong><\/p>\n

————-<\/em><\/p>\n

Vietnamnet (Kinh doanh) ng\u00e0y 10-12-202<\/em><\/strong>5<\/em><\/strong>:<\/em><\/strong><\/p>\n

https:\/\/vietnamnet.vn\/ho-kinh-doanh-chuyen-sang-ke-khai-thue-moi-lo-so-sach-hoa-don-2471260.html<\/em><\/a><\/p>\n

(139\/1.019)<\/em>","protected":false},"excerpt":{"rendered":"

H\u1ed9 kinh doanh chuy\u1ec3n sang k\u00ea khai thu\u1ebf: M\u1ed1i lo s\u1ed5 s\u00e1ch, h\u00f3a \u0111\u01a1n. (VNN) – Vi\u1ec7c th\u1ef1c hi\u1ec7n s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 88, v\u1edbi quy \u0111\u1ecbnh h\u1ed9 kinh doanh ph\u1ea3i c\u00f3 t\u1edbi 7 lo\u1ea1i s\u1ed5, \u0111ang tr\u1edf th\u00e0nh n\u1ed7i lo v\u00e0 \u00e1p l\u1ef1c l\u1edbn \u0111\u1ed1i v\u1edbi nhi\u1ec1u h\u1ed9, nh\u1ea5t l\u00e0 c\u00e1c […]<\/p>\n","protected":false},"author":2,"featured_media":49313,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-49312","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n4.213. 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