{"id":49330,"date":"2025-12-11T21:52:23","date_gmt":"2025-12-11T14:52:23","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=49330"},"modified":"2025-12-11T21:52:23","modified_gmt":"2025-12-11T14:52:23","slug":"4-216-ho-kinh-doanh-doi-mat-nhieu-thay-doi-khi-chuyen-sang-ke-khai-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-216-ho-kinh-doanh-doi-mat-nhieu-thay-doi-khi-chuyen-sang-ke-khai-thue\/","title":{"rendered":"4.216. H\u1ed9 kinh doanh \u0111\u1ed1i m\u1eb7t nhi\u1ec1u thay \u0111\u1ed5i khi chuy\u1ec3n sang k\u00ea khai thu\u1ebf."},"content":{"rendered":"

H\u1ed9 kinh doanh \u0111\u1ed1i m\u1eb7t nhi\u1ec1u thay \u0111\u1ed5i khi chuy\u1ec3n sang k\u00ea khai thu\u1ebf.<\/strong><\/span><\/h4>\n

(KTVN) – Vi\u1ec7c chuy\u1ec3n t\u1eeb thu\u1ebf kho\u00e1n sang k\u00ea khai s\u1ebd khi\u1ebfn h\u01a1n 2,5 tri\u1ec7u h\u1ed9 kinh doanh bu\u1ed9c ph\u1ea3i r\u00e0 so\u00e1t l\u1ea1i doanh thu v\u00e0 chu\u1ea9n b\u1ecb s\u1ed5 s\u00e1ch, h\u00f3a \u0111\u01a1n \u0111\u1ec3 \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1eeda \u0111\u1ed5i…<\/strong><\/p>\n

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 di\u1ec5n ra trong b\u1ed1i c\u1ea3nh c\u01a1 ch\u1ebf thu\u1ebf m\u1edbi cho h\u1ed9 kinh doanh v\u1eeba \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua.<\/p>\n

\"\"<\/p>\n

S\u00e1ng 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 \u201cTh\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc chuy\u1ec3n \u0111\u1ed5i thu\u1ebf kho\u00e1n sang k\u00ea khai\u201d trong b\u1ed1i c\u1ea3nh c\u01a1 ch\u1ebf thu\u1ebf m\u1edbi cho h\u1ed9 kinh doanh v\u1eeba \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua.<\/p>\n

Ph\u00e1t bi\u1ec3u t\u1ea1i s\u1ef1 ki\u1ec7n, GS.TS Nguy\u1ec5n \u0110\u1ee9c Thu\u1eadn, Ch\u1ee7 t\u1ecbch VACD, cho bi\u1ebft h\u1ed9 kinh doanh l\u00e0 khu v\u1ef1c kinh t\u1ebf quan tr\u1ecdng v\u1edbi h\u00e0ng tri\u1ec7u h\u1ed9 \u0111ang ho\u1ea1t \u0111\u1ed9ng, \u0111\u00f3ng g\u00f3p l\u1edbn cho t\u0103ng tr\u01b0\u1edfng v\u00e0 vi\u1ec7c l\u00e0m. Tuy nhi\u00ean, ph\u01b0\u01a1ng th\u1ee9c thu\u1ebf kho\u00e1n \u00e1p d\u1ee5ng nhi\u1ec1u n\u0103m qua d\u1ea7n b\u1ed9c l\u1ed9 h\u1ea1n ch\u1ebf v\u1ec1 minh b\u1ea1ch v\u00e0 c\u00f4ng b\u1eb1ng, kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p khi n\u1ec1n kinh t\u1ebf chuy\u1ec3n sang m\u00f4 h\u00ecnh s\u1ed1, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7 h\u01a1n v\u00e0 theo th\u1eddi gian th\u1ef1c.<\/p>\n

Theo quy \u0111\u1ecbnh m\u1edbi, trong n\u0103m 2025 c\u01a1 quan thu\u1ebf s\u1ebd c\u0103n c\u1ee9 doanh thu th\u1ef1c t\u1ebf h\u1ed9 k\u00ea khai v\u00e0 doanh thu kho\u00e1n, c\u00f9ng bi\u1ebfn \u0111\u1ed9ng doanh thu, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u1ed9 n\u00e0o thu\u1ed9c di\u1ec7n d\u01b0\u1edbi 500 tri\u1ec7u \u0111\u1ed3ng. Vi\u1ec7c ph\u00e2n lo\u1ea1i n\u00e0y l\u00e0 c\u01a1 s\u1edf cho nh\u00f3m thu\u1ebf \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026, trong b\u1ed1i c\u1ea3nh c\u00f3 2,5 tri\u1ec7u h\u1ed9 kinh doanh \u0111ang \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd.<\/p>\n

Nhi\u1ec1u chuy\u00ean gia \u0111\u00e1nh gi\u00e1 c\u01a1 ch\u1ebf m\u1edbi gi\u00fap h\u1ed9 kinh doanh n\u00e2ng cao qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, ki\u1ec3m so\u00e1t doanh thu \u2013 chi ph\u00ed. B\u00ean c\u1ea1nh \u0111\u00f3, vi\u1ec7c k\u00ea khai thu\u1ebf minh b\u1ea1ch gi\u00fap h\u1ed9 kinh doanh d\u1ec5 d\u00e0ng ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n v\u00e0 m\u1edf \u0111\u01b0\u1eddng chuy\u1ec3n \u0111\u1ed5i l\u00ean doanh nghi\u1ec7p khi c\u1ea7n.<\/p>\n

M\u1eb7c d\u00f9 v\u1eady, nhi\u1ec1u h\u1ed9 kinh doanh v\u1eabn l\u00fang t\u00fang trong x\u00e1c \u0111\u1ecbnh doanh thu, k\u00ea khai, n\u1ed9p thu\u1ebf, xu\u1ea5t ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed hay l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7 ph\u00f9 h\u1ee3p.<\/p>\n

Chia s\u1ebb \u00fd ki\u1ebfn t\u1ea1i t\u1ecda \u0111\u00e0m, 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 (VTCA), nguy\u00ean V\u1ee5 tr\u01b0\u1edfng V\u1ee5 K\u00ea khai v\u00e0 K\u1ebf to\u00e1n thu\u1ebf (T\u1ed5ng c\u1ee5c Thu\u1ebf nay l\u00e0 C\u1ee5c Thu\u1ebf), cho bi\u1ebft c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 h\u1ed9 kinh doanh ph\u1ea3i n\u1ed9p l\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN); m\u1ed9t s\u1ed1 ng\u00e0nh \u0111\u1eb7c th\u00f9 c\u00f3 th\u1ec3 ph\u00e1t sinh thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ho\u1eb7c thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/p>\n

Theo Ph\u00f3 T\u1ed5ng th\u01b0 k\u00fd VTCA, \u0111\u1ec3 chu\u1ea9n b\u1ecb cho n\u0103m 2026, h\u1ed9 kinh doanh c\u1ea7n r\u00e0 so\u00e1t doanh thu 2025, d\u1ef1 ki\u1ebfn doanh thu 2026 v\u00e0 x\u00e1c \u0111\u1ecbnh nh\u00f3m thu\u1ebf c\u1ee7a m\u00ecnh. M\u1ed1c quan tr\u1ecdng nh\u1ea5t l\u00e0 doanh thu d\u01b0\u1edbi hay tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng; m\u1ed1c ti\u1ebfp theo l\u00e0 d\u01b0\u1edbi hay tr\u00ean 3 t\u1ef7 \u0111\u1ed3ng. Hai ng\u01b0\u1ee1ng n\u00e0y quy\u1ebft \u0111\u1ecbnh nh\u00f3m h\u1ed9 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf.<\/p>\n

C\u1ee5 th\u1ec3, n\u1ebfu doanh thu d\u01b0\u1edbi 500 tri\u1ec7u \u0111\u1ed3ng, h\u1ed9 kh\u00f4ng ph\u1ea3i k\u00ea khai theo qu\u00fd, kh\u00f4ng c\u1ea7n h\u00f3a \u0111\u01a1n hay s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 c\u0169ng kh\u00f4ng ph\u1ea3i n\u1ed9p GTGT v\u00e0 TNCN trong n\u0103m 2026.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh thu c\u1ea3 n\u0103m v\u01b0\u1ee3t ng\u01b0\u1ee1ng 500 tri\u1ec7u \u0111\u1ed3ng, h\u1ed9 s\u1ebd n\u1ed9p thu\u1ebf theo doanh thu th\u1ef1c t\u1ebf v\u00e0o ng\u00e0y 31\/1\/2027, m\u00e0 kh\u00f4ng ph\u00e1t sinh ti\u1ec1n ph\u1ea1t hay ch\u1eadm n\u1ed9p do \u0111\u01b0\u1ee3c quy\u1ec1n t\u1ef1 k\u00ea khai doanh thu.<\/p>\n

V\u1edbi h\u1ed9 c\u00f3 kh\u1ea3 n\u0103ng v\u01b0\u1ee3t ng\u01b0\u1ee1ng ngay trong n\u0103m, c\u00f3 hai k\u1ecbch b\u1ea3n: k\u00ea khai v\u00e0o cu\u1ed1i th\u00e1ng 6 ho\u1eb7c th\u00e1ng 7 n\u1ebfu v\u01b0\u1ee3t ng\u01b0\u1ee1ng t\u1eeb n\u1eeda \u0111\u1ea7u n\u0103m, ho\u1eb7c k\u00ea khai v\u00e0o cu\u1ed1i th\u00e1ng 1\/2027 n\u1ebfu v\u01b0\u1ee3t ng\u01b0\u1ee1ng c\u1ea3 n\u0103m.<\/p>\n

\u0110\u1ed1i v\u1edbi nh\u00f3m h\u1ed9 c\u00f3 doanh thu t\u1eeb 3 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo doanh thu tr\u1eeb chi ph\u00ed. Theo b\u00e0 H\u1ea3i, \u0111i\u1ec1u quan tr\u1ecdng nh\u1ea5t l\u00e0 chu\u1ea9n b\u1ecb ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o nh\u01b0 h\u00f3a \u0111\u01a1n mua h\u00e0ng, chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng, nh\u00e2n c\u00f4ng\u2026 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o chi ph\u00ed \u0111\u01b0\u1ee3c t\u00ednh \u0111\u00fang, gi\u00fap ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3n \u00e1nh s\u00e1t th\u1ef1c t\u1ebf. Nhi\u1ec1u h\u1ed9 hi\u1ec7n ch\u01b0a c\u00f3 th\u00f3i quen l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb, \u0111\u00e2y l\u00e0 r\u1ee7i ro l\u1edbn khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p m\u1edbi.<\/p>\n

H\u1ed9 c\u00f3 doanh thu d\u01b0\u1edbi 3 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng ch\u01b0a s\u1eb5n s\u00e0ng v\u1ec1 ch\u1ee9ng t\u1eeb c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 tr\u00ean doanh thu trong n\u0103m \u0111\u1ea7u chuy\u1ec3n \u0111\u1ed5i. Tuy nhi\u00ean, b\u00e0 H\u1ea3i khuy\u1ebfn ngh\u1ecb h\u1ed9 n\u00ean h\u00ecnh th\u00e0nh th\u00f3i quen l\u1ea5y v\u00e0 l\u01b0u gi\u1eef h\u00f3a \u0111\u01a1n t\u1eeb n\u0103m 2026 \u0111\u1ec3 thu\u1eadn l\u1ee3i chuy\u1ec3n sang nh\u00f3m t\u00ednh thu\u1ebf theo chi ph\u00ed khi doanh thu t\u0103ng l\u00ean.<\/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 (VTCA), ph\u00e1t bi\u1ec3u t\u1ea1i t\u1ecda \u0111\u00e0m.<\/p>\n

Li\u00ean quan \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 x\u1eed ph\u1ea1t m\u00e0 h\u1ed9 kinh doanh lo l\u1eafng, theo b\u00e0 H\u1ea3i, tr\u01b0\u1edbc \u0111\u00e2y, theo c\u00e1c quy \u0111\u1ecbnh c\u0169, h\u00e0nh vi kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n ho\u1eb7c xu\u1ea5t sai th\u1eddi \u0111i\u1ec3m b\u1ecb x\u1eed ph\u1ea1t r\u1ea5t n\u1eb7ng, t\u00ednh ti\u1ec1n ph\u1ea1t tr\u00ean t\u1eebng t\u1edd h\u00f3a \u0111\u01a1n vi ph\u1ea1m.<\/p>\n

“Tuy nhi\u00ean, hi\u1ec7n nay, theo Ngh\u1ecb \u0111\u1ecbnh 310\/CP, quy ch\u1ebf x\u1eed ph\u1ea1t \u0111\u00e3 c\u00f3 s\u1ef1 thay \u0111\u1ed5i ti\u1ebfn b\u1ed9 h\u01a1n. C\u01a1 quan ch\u1ee9c n\u0103ng s\u1ebd t\u00ednh \u0111\u00f3 l\u00e0 m\u1ed9t h\u00e0nh vi vi ph\u1ea1m v\u1edbi t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n, ch\u1ee9 kh\u00f4ng c\u1ed9ng d\u1ed3n ti\u1ec1n ph\u1ea1t c\u1ee7a t\u1eebng t\u1edd nh\u01b0 tr\u01b0\u1edbc. M\u1eb7c d\u00f9 m\u1ee9c ph\u1ea1t, c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn h\u00e0ng tri\u1ec7u ho\u1eb7c ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng, nh\u01b0ng c\u00e1ch t\u00ednh n\u00e0y \u0111\u00e3 gi\u1ea3m b\u1edbt \u00e1p l\u1ef1c h\u01a1n so v\u1edbi c\u01a1 ch\u1ebf c\u0169…”,\u00a0b\u00e0 L\u00ea Th\u1ecb Duy\u00ean H\u1ea3i n\u00f3i.<\/p>\n

Chia s\u1ebb th\u00eam v\u1ec1 vi\u1ec7c x\u1eed ph\u1ea1t, <\/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>, Tr\u1ecdng t\u00e0i vi\u00ean Trung t\u00e2m Tr\u1ecdng t\u00e0i Qu\u1ed1c t\u1ebf Vi\u1ec7t Nam – VIAC<\/em><\/strong>, cho r\u1eb1ng n\u00ean c\u00f3 l\u1ed9 tr\u00ecnh \u0111\u1ec3 x\u1eed ph\u1ea1t c\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u01b0a l\u00e0m \u0111\u00fang theo nguy\u00ean t\u1eafc, \u0111\u1ed3ng th\u1eddi m\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh c\u0169ng n\u00ean \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi quy m\u00f4 c\u1ee7a c\u00e1c h\u1ed9 kinh doanh.<\/em><\/h6>\n
“Vi\u1ec7c x\u1eed l\u00fd vi ph\u1ea1m c\u1ea7n ph\u1ea3i h\u1ee3p l\u00fd \u0111\u1ec3 ng\u01b0\u1eddi d\u00e2n c\u00f2n h\u1ed3 h\u1edfi kinh doanh, tr\u00e1nh t\u00ecnh tr\u1ea1ng th\u00e0nh l\u1eadp “h\u1ed9 kinh doanh b\u1ed1”, “h\u1ed9 kinh doanh m\u1eb9”, “h\u1ed9 kinh doanh con”,..”, \u00f4ng \u0110\u1ee9c nh\u1ea5n m\u1ea1nh.<\/em><\/h6>\n

Tu\u1ea5n D\u0169ng<\/strong><\/p>\n

————-<\/em><\/p>\n

Kinh<\/em><\/strong> t\u1ebf VN<\/em><\/strong> (Doanh<\/em><\/strong> nghi\u1ec7p<\/em><\/strong>) ng\u00e0y <\/em><\/strong>10-12-<\/em><\/strong>202<\/em><\/strong>5<\/em><\/strong>:<\/em><\/strong><\/p>\n

https:\/\/vneconomy.vn\/ho-kinh-doanh-doi-mat-nhieu-thay-doi-khi-chuyen-sang-ke-khai-thue.htm<\/a><\/em><\/p>\n

(<\/em>111\/1.108<\/em>)<\/em>","protected":false},"excerpt":{"rendered":"

H\u1ed9 kinh doanh \u0111\u1ed1i m\u1eb7t nhi\u1ec1u thay \u0111\u1ed5i khi chuy\u1ec3n sang k\u00ea khai thu\u1ebf. (KTVN) – Vi\u1ec7c chuy\u1ec3n t\u1eeb thu\u1ebf kho\u00e1n sang k\u00ea khai s\u1ebd khi\u1ebfn h\u01a1n 2,5 tri\u1ec7u h\u1ed9 kinh doanh bu\u1ed9c ph\u1ea3i r\u00e0 so\u00e1t l\u1ea1i doanh thu v\u00e0 chu\u1ea9n b\u1ecb s\u1ed5 s\u00e1ch, h\u00f3a \u0111\u01a1n \u0111\u1ec3 \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu […]<\/p>\n","protected":false},"author":2,"featured_media":49331,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-49330","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n4.216. 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