{"id":3774,"date":"2025-11-18T01:37:41","date_gmt":"2025-11-18T01:37:41","guid":{"rendered":"https:\/\/luatdoangia.vn\/?p=3774"},"modified":"2025-11-19T02:50:40","modified_gmt":"2025-11-19T02:50:40","slug":"ho-kinh-doanh-ke-khai-thue-nhu-the-nao-bo-thue-khoan-2026","status":"publish","type":"post","link":"https:\/\/luatdoangia.vn\/index.php\/ho-kinh-doanh-ke-khai-thue-nhu-the-nao-bo-thue-khoan-2026\/","title":{"rendered":"H\u1ed8 KINH DOANH K\u00ca KHAI THU\u1ebe NH\u01af TH\u1ebe N\u00c0O KHI B\u1ece THU\u1ebe KHO\u00c1N?"},"content":{"rendered":"<p><span style=\"font-size: 100%;\">T\u1eeb ng\u00e0y 01\/01\/2026, c\u01a1 ch\u1ebf <strong data-start=\"262\" data-end=\"299\">thu\u1ebf kho\u00e1n s\u1ebd b\u1ecb b\u00e3i b\u1ecf ho\u00e0n to\u00e0n<\/strong>, v\u00e0 h\u1ed9 kinh doanh ph\u1ea3i <strong data-start=\"323\" data-end=\"368\">k\u00ea khai \u2013 n\u1ed9p thu\u1ebf theo doanh thu th\u1ef1c t\u1ebf<\/strong>. \u0110\u1ec3 qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i di\u1ec5n ra thu\u1eadn l\u1ee3i, <strong>Quy\u1ebft \u0111\u1ecbnh 3389\/Q\u0110-BTC<\/strong> ph\u00ea duy\u1ec7t \u0110\u1ec1 \u00e1n \u201cChuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh khi x\u00f3a b\u1ecf thu\u1ebf kho\u00e1n\u201d y\u00eau c\u1ea7u c\u01a1 quan thu\u1ebf tri\u1ec3n khai l\u1ef1c l\u01b0\u1ee3ng h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho h\u1ed9 kinh doanh trong su\u1ed1t n\u0103m 2025 v\u00e0 n\u0103m 2026 \u2013 n\u0103m \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf m\u1edbi.<\/span><\/p>\n<h2 data-start=\"1456\" data-end=\"1503\"><span style=\"font-size: 100%;\">1. V\u00ec sao t\u1eeb 01\/01\/2026, b\u1ecf thu\u1ebf kho\u00e1n \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh?<\/span><\/h2>\n<p data-start=\"1547\" data-end=\"1590\"><span style=\"font-size: 100%;\">Ch\u00ednh s\u00e1ch thu\u1ebf kho\u00e1n b\u1ed9c l\u1ed9 nhi\u1ec1u h\u1ea1n ch\u1ebf:<\/span><\/p>\n<ul data-start=\"1591\" data-end=\"1736\">\n<li data-start=\"1591\" data-end=\"1632\">\n<p data-start=\"1593\" data-end=\"1632\"><span style=\"font-size: 100%;\">Kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang doanh thu th\u1ef1c t\u1ebf<\/span><\/p>\n<\/li>\n<li data-start=\"1633\" data-end=\"1654\">\n<p data-start=\"1635\" data-end=\"1654\"><span style=\"font-size: 100%;\">G\u00e2y th\u1ea5t thu thu\u1ebf<\/span><\/p>\n<\/li>\n<li data-start=\"1655\" data-end=\"1702\">\n<p data-start=\"1657\" data-end=\"1702\"><span style=\"font-size: 100%;\">Kh\u00f4ng c\u00f4ng b\u1eb1ng gi\u1eefa c\u00e1c nh\u00f3m h\u1ed9 kinh doanh<\/span><\/p>\n<\/li>\n<li data-start=\"1703\" data-end=\"1736\">\n<p data-start=\"1705\" data-end=\"1736\"><span style=\"font-size: 100%;\">Kh\u00f3 qu\u1ea3n l\u00fd trong th\u1eddi \u0111\u1ea1i s\u1ed1<\/span><\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1738\" data-end=\"1872\"><span style=\"font-size: 100%;\">Do \u0111\u00f3, c\u01a1 quan thu\u1ebf chuy\u1ec3n sang m\u00f4 h\u00ecnh <strong data-start=\"1778\" data-end=\"1813\">k\u00ea khai d\u1ef1a tr\u00ean doanh thu th\u1eadt<\/strong>, t\u01b0\u01a1ng t\u1ef1 doanh nghi\u1ec7p nh\u01b0ng theo <strong data-start=\"1848\" data-end=\"1871\">c\u01a1 ch\u1ebf \u0111\u01a1n gi\u1ea3n h\u01a1n<\/strong>.\u00a0<\/span><\/p>\n<h2 data-start=\"1738\" data-end=\"1872\"><span style=\"font-size: 100%;\"> 2. T\u1eeb 2026, h\u1ed9 kinh doanh ph\u1ea3i k\u00ea khai nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0o?<\/span><\/h2>\n<h3 data-start=\"2011\" data-end=\"2050\"><span style=\"font-size: 100%;\">2.1. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT)<\/span><\/h3>\n<ul data-start=\"2051\" data-end=\"2186\">\n<li data-start=\"2051\" data-end=\"2088\">\n<p data-start=\"2053\" data-end=\"2088\"><span style=\"font-size: 100%;\">N\u1ed9p theo <strong data-start=\"2062\" data-end=\"2086\">t\u1ef7 l\u1ec7 tr\u00ean doanh thu<\/strong><\/span><\/p>\n<\/li>\n<li data-start=\"2089\" data-end=\"2129\">\n<p data-start=\"2091\" data-end=\"2129\"><span style=\"font-size: 100%;\">Kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf kho\u00e1n c\u1ed1 \u0111\u1ecbnh n\u1eefa<\/span><\/p>\n<\/li>\n<li data-start=\"2130\" data-end=\"2186\">\n<p data-start=\"2132\" data-end=\"2186\"><span style=\"font-size: 100%;\">Kh\u00f4ng b\u1eaft bu\u1ed9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed to\u00e0n ph\u1ea7n (t\u00f9y m\u00f4 h\u00ecnh)<\/span><\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"2188\" data-end=\"2228\"><span style=\"font-size: 100%;\">2.2. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/span><\/h3>\n<ul data-start=\"2229\" data-end=\"2353\">\n<li data-start=\"2229\" data-end=\"2353\">\n<p data-start=\"2231\" data-end=\"2353\"><span style=\"font-size: 100%;\">T\u00ednh tr\u00ean <strong data-start=\"2241\" data-end=\"2272\">doanh thu th\u1ef1c t\u1ebf \u2013 chi ph\u00ed<\/strong> ho\u1eb7c <strong data-start=\"2278\" data-end=\"2304\">t\u1ef7 l\u1ec7 kho\u00e1n theo ng\u00e0nh<\/strong> (s\u1ebd quy \u0111\u1ecbnh chi ti\u1ebft trong ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn)<\/span><\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"2355\" data-end=\"2381\"><span style=\"font-size: 100%;\">2.3. L\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/span><\/h3>\n<ul>\n<li data-start=\"2382\" data-end=\"2400\">\n<p data-start=\"2384\" data-end=\"2400\"><span style=\"font-size: 100%;\">Kh\u00f4ng thay \u0111\u1ed5i<\/span><\/p>\n<\/li>\n<li data-start=\"2403\" data-end=\"2449\"><span style=\"font-size: 100%;\">M\u1ee9c 300.000 \u2013 1.000.000 \u0111\u1ed3ng\/n\u0103m t\u00f9y doanh thu<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 100%;\">B\u00ean c\u1ea1nh c\u00e1c lo\u1ea1i thu\u1ebf n\u00eau tr\u00ean, h\u1ed9 kinh doanh c\u00e1 th\u1ec3 c\u00f2n c\u00f3 th\u1ec3 ph\u1ea3i n\u1ed9p thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf t\u00e0i nguy\u00ean\u2026 n\u1ebfu kinh doanh h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1c lu\u1eadt n\u00e0y<\/span><\/p>\n<h2 data-start=\"2456\" data-end=\"2523\"><span style=\"font-size: 100%;\">3. H\u1ed9 kinh doanh k\u00ea khai thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o t\u1eeb 01\/01\/2026?<\/span><\/h2>\n<p data-start=\"2599\" data-end=\"2705\"><span style=\"font-size: 100%;\">Theo <strong data-start=\"353\" data-end=\"371\">Kho\u1ea3n 4 \u0110i\u1ec1u 3<\/strong> v\u00e0 <strong data-start=\"375\" data-end=\"449\">\u0110i\u1ec3m b Kho\u1ea3n 3, \u0110i\u1ec3m b Kho\u1ea3n 4 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/strong>, c\u00e1c <strong data-start=\"455\" data-end=\"492\">h\u1ed9 kinh doanh \u0111ang n\u1ed9p thu\u1ebf kho\u00e1n<\/strong> s\u1ebd \u0111\u01b0\u1ee3c <strong data-start=\"501\" data-end=\"540\">chuy\u1ec3n \u0111\u1ed5i sang ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai<\/strong>. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc chu\u1ea9n b\u1ecb quan tr\u1ecdng tr\u01b0\u1edbc khi <strong data-start=\"584\" data-end=\"638\">thu\u1ebf kho\u00e1n ch\u00ednh th\u1ee9c b\u1ecb x\u00f3a b\u1ecf t\u1eeb ng\u00e0y 01\/01\/2026<\/strong>.<\/span><\/p>\n<h3 data-start=\"2707\" data-end=\"2747\"><span style=\"font-size: 100%;\">3.1. Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 <\/span><\/h3>\n<h4 data-start=\"1134\" data-end=\"1175\"><span style=\"font-size: 100%;\">B\u01b0\u1edbc 1: \u0110i\u1ec1n t\u1edd khai<\/span><\/h4>\n<p><span style=\"font-size: 100%;\">Khi chuy\u1ec3n \u0111\u1ed5i, h\u1ed9 kinh doanh c\u1ea7n <strong data-start=\"753\" data-end=\"797\">\u0111i\u1ec1u ch\u1ec9nh v\u00e0 b\u1ed5 sung t\u1edd khai thu\u1ebf kho\u00e1n<\/strong> theo <strong>M\u1eabu 08-MST<\/strong> \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 86\/2024\/TT-BTC.<\/span><span style=\"font-size: 100%;\"><br \/>\n\n  <div class=\"banner has-hover\" id=\"banner-1574415635\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n            <div class=\"bg fill bg-fill \"><\/div>\n                                    \n                    <\/div>\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            <\/span><\/p>\n        <\/div>\n      <\/div>\n\n            \n<style>\n#banner-1574415635 {\n  padding-top: 700px;\n}\n#banner-1574415635 .bg.bg-loaded {\n  background-image: url(https:\/\/luatdoangia.vn\/wp-content\/uploads\/2025\/11\/hinh-anh-mau-08-1.jpg);\n}\n<\/style>\n  <\/div>\n\n\n   <div id=\"text-box-1607886431\" class=\"text-box banner-layer x50 md-x50 lg-x50 y50 md-y50 lg-y50 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n<p class=\"lead\" style=\"text-align: center;\"><span style=\"font-size: 100%;\"><strong>M\u1eabu 08-MST<\/strong> \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 86\/2024\/TT-BTC.<\/span><\/p>\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-1607886431 {\n  width: 100%;\n}\n#text-box-1607886431 .text-box-content {\n  font-size: 100%;\n}\n<\/style>\n    <\/div>\n \n<span style=\"font-size: 100%;\">__<\/span><\/p>\n<h4 data-start=\"1134\" data-end=\"1175\"><span style=\"font-size: 100%;\">B\u01b0\u1edbc 2: N\u1ed9p t\u1edd khai \u0111i\u1ec1u ch\u1ec9nh<\/span><\/h4>\n<p data-start=\"1176\" data-end=\"1268\"><span style=\"font-size: 100%;\"><strong data-start=\"1176\" data-end=\"1215\">Th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t: ng\u00e0y th\u1ee9 10<\/strong> k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf.<\/span><\/p>\n<ul data-start=\"1300\" data-end=\"1504\">\n<li data-start=\"1300\" data-end=\"1362\">\n<p data-start=\"1302\" data-end=\"1362\"><span style=\"font-size: 100%;\"><strong data-start=\"1302\" data-end=\"1321\">N\u1ed9p tr\u1ef1c tuy\u1ebfn:<\/strong> C\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed ho\u1eb7c <strong data-start=\"1345\" data-end=\"1360\">eTax Mobile<\/strong><\/span><\/p>\n<\/li>\n<li data-start=\"1363\" data-end=\"1422\">\n<p data-start=\"1365\" data-end=\"1422\"><span style=\"font-size: 100%;\"><strong data-start=\"1365\" data-end=\"1383\">N\u1ed9p tr\u1ef1c ti\u1ebfp:<\/strong> T\u1ea1i B\u1ed9 ph\u1eadn M\u1ed9t c\u1eeda c\u1ee7a Chi c\u1ee5c Thu\u1ebf<\/span><\/p>\n<\/li>\n<li data-start=\"1423\" data-end=\"1504\">\n<p data-start=\"1425\" data-end=\"1504\"><span style=\"font-size: 100%;\"><strong data-start=\"1425\" data-end=\"1446\">G\u1eedi qua b\u01b0u \u0111i\u1ec7n:<\/strong> Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh \u1edf xa ho\u1eb7c kh\u00f4ng ti\u1ec7n di chuy\u1ec3n<\/span><\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"3056\" data-end=\"3090\"><span style=\"font-size: 100%;\">3.2.\u00a0Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m 01\/01\/2026<\/span><\/h3>\n<p data-start=\"1603\" data-end=\"1677\"><span style=\"font-size: 100%;\">\u0110\u1ec3 tr\u00e1nh v\u01b0\u1edbng m\u1eafc khi chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai, h\u1ed9 kinh doanh c\u1ea7n:<\/span><\/p>\n<h4 data-start=\"1679\" data-end=\"1727\"><span style=\"font-size: 100%;\">B\u01b0\u1edbc 1:\u00a0Ch\u1ed1t v\u00e0 n\u1ed9p \u0111\u1ee7 thu\u1ebf kho\u00e1n c\u00f2n l\u1ea1i<\/span><\/h4>\n<p data-start=\"1728\" data-end=\"1757\"><span style=\"font-size: 100%;\">L\u00e0m vi\u1ec7c v\u1edbi Chi c\u1ee5c Thu\u1ebf \u0111\u1ec3:<\/span><\/p>\n<ul data-start=\"1758\" data-end=\"1842\">\n<li data-start=\"1758\" data-end=\"1798\">\n<p data-start=\"1760\" data-end=\"1798\"><span style=\"font-size: 100%;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 thu\u1ebf kho\u00e1n c\u00f2n ph\u1ea3i n\u1ed9p<\/span><\/p>\n<\/li>\n<li data-start=\"1799\" data-end=\"1842\">\n<p data-start=\"1801\" data-end=\"1842\"><span style=\"font-size: 100%;\">Ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 \u0111\u1ebfn <strong data-start=\"1823\" data-end=\"1842\">ng\u00e0y chuy\u1ec3n \u0111\u1ed5i<\/strong><\/span><\/p>\n<\/li>\n<\/ul>\n<h4 data-start=\"1679\" data-end=\"1727\"><span style=\"font-size: 100%;\">B\u01b0\u1edbc 2: Ki\u1ec3m k\u00ea to\u00e0n b\u1ed9 h\u00e0ng t\u1ed3n kho<\/span><\/h4>\n<p data-start=\"1888\" data-end=\"1896\"><span style=\"font-size: 100%;\">Bao g\u1ed3m:<\/span><\/p>\n<ul data-start=\"1897\" data-end=\"1958\">\n<li data-start=\"1897\" data-end=\"1924\">\n<p data-start=\"1899\" data-end=\"1924\"><span style=\"font-size: 100%;\">H\u00e0ng h\u00f3a <strong data-start=\"1908\" data-end=\"1922\">c\u00f3 h\u00f3a \u0111\u01a1n<\/strong><\/span><\/p>\n<\/li>\n<li data-start=\"1925\" data-end=\"1958\">\n<p data-start=\"1927\" data-end=\"1958\"><span style=\"font-size: 100%;\">H\u00e0ng h\u00f3a <strong data-start=\"1936\" data-end=\"1956\">kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/strong><\/span><\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1960\" data-end=\"2151\"><span style=\"font-size: 100%;\">L\u1eadp <strong data-start=\"1964\" data-end=\"1992\">bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u1ed3n kho<\/strong> \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 ghi nh\u1eadn <strong data-start=\"2016\" data-end=\"2038\">gi\u00e1 tr\u1ecb t\u1ed3n \u0111\u1ea7u k\u1ef3<\/strong> khi chuy\u1ec3n sang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u1ed9 kinh doanh.<\/span><\/p>\n<h3 data-start=\"3253\" data-end=\"3273\"><span style=\"font-size: 100%;\">3.3. H\u1ed9 kinh doanh t<span id=\"23_Thuc_hien_ke_khai_theo_phuong_phap_moi\">h\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p m\u1edbi<\/span><\/span><\/h3>\n<p data-start=\"2232\" data-end=\"2338\"><span style=\"font-size: 100%;\">Khi thu\u1ebf kho\u00e1n b\u1ecb b\u1ecf ho\u00e0n to\u00e0n, h\u1ed9 kinh doanh s\u1ebd k\u00ea khai theo c\u01a1 ch\u1ebf <strong data-start=\"2301\" data-end=\"2337\">t\u00ednh thu\u1ebf tr\u00ean doanh thu th\u1ef1c t\u1ebf<\/strong>.<\/span><\/p>\n<h4 data-start=\"2345\" data-end=\"2401\"><span style=\"font-size: 100%;\">a. T\u1ed5 ch\u1ee9c s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh m\u1edbi<\/span><\/h4>\n<p data-start=\"2403\" data-end=\"2583\"><span style=\"font-size: 100%;\">Hi\u1ec7n h\u1ed9 kinh doanh th\u1ef1c hi\u1ec7n theo <strong data-start=\"2437\" data-end=\"2464\">Th\u00f4ng t\u01b0 88\/2021\/TT-BTC<\/strong>, tuy nhi\u00ean B\u1ed9 T\u00e0i ch\u00ednh d\u1ef1 ki\u1ebfn s\u1ebd ban h\u00e0nh <strong data-start=\"2509\" data-end=\"2533\">Th\u00f4ng t\u01b0 k\u1ebf to\u00e1n m\u1edbi<\/strong> \u00e1p d\u1ee5ng cho h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kinh doanh t\u1eeb n\u0103m 2026.<\/span><\/p>\n<p data-start=\"2585\" data-end=\"2596\"><span style=\"font-size: 100%;\">B\u1ea1n c\u00f3 th\u1ec3:<\/span><\/p>\n<ul data-start=\"2597\" data-end=\"2722\">\n<li data-start=\"2597\" data-end=\"2658\">\n<p data-start=\"2599\" data-end=\"2658\"><span style=\"font-size: 100%;\">S\u1eed d\u1ee5ng <strong data-start=\"2607\" data-end=\"2650\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n d\u00e0nh cho h\u1ed9 kinh doanh<\/strong>, ho\u1eb7c<\/span><\/p>\n<\/li>\n<li data-start=\"2659\" data-end=\"2722\">\n<p data-start=\"2661\" data-end=\"2722\"><span style=\"font-size: 100%;\"><strong data-start=\"2661\" data-end=\"2682\">T\u1ef1 l\u00e0m b\u1eb1ng Excel<\/strong> n\u1ebfu n\u1eafm v\u1eefng nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u01a1 b\u1ea3n<\/span><\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2724\" data-end=\"2804\"><span style=\"font-size: 100%;\">M\u1ee5c ti\u00eau: \u0111\u1ea3m b\u1ea3o ghi nh\u1eadn <strong data-start=\"2751\" data-end=\"2795\">doanh thu \u2013 chi ph\u00ed \u2013 h\u00e0ng t\u1ed3n \u2013 c\u00f4ng n\u1ee3<\/strong> r\u00f5 r\u00e0ng.<\/span><\/p>\n<h4 data-start=\"2811\" data-end=\"2877\"><span style=\"font-size: 100%;\">b. \u0110\u0103ng k\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (theo doanh thu)<\/span><\/h4>\n<p data-start=\"2879\" data-end=\"2922\"><span style=\"font-size: 100%;\">Theo \u0110\u1ec1 \u00e1n Chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf:<\/span><\/p>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 113px;\" width=\"628\" data-start=\"2924\" data-end=\"3232\">\n<thead data-start=\"2924\" data-end=\"2964\">\n<tr data-start=\"2924\" data-end=\"2964\">\n<th data-start=\"2924\" data-end=\"2936\" data-col-size=\"sm\"><span style=\"font-size: 100%;\">Doanh thu<\/span><\/th>\n<th data-start=\"2936\" data-end=\"2964\" data-col-size=\"md\"><span style=\"font-size: 100%;\">Ngh\u0129a v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"3007\" data-end=\"3232\">\n<tr data-start=\"3007\" data-end=\"3078\">\n<td data-start=\"3007\" data-end=\"3026\" data-col-size=\"sm\"><span style=\"font-size: 100%;\"><strong data-start=\"3009\" data-end=\"3025\">T\u1eeb 1 t\u1ef7 \u0111\u1ed3ng<\/strong><\/span><\/td>\n<td data-col-size=\"md\" data-start=\"3026\" data-end=\"3078\"><span style=\"font-size: 100%;\">Ph\u1ea3i s\u1eed d\u1ee5ng <strong data-start=\"3041\" data-end=\"3076\">H\u0110\u0110T t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n (H\u0110\u0110TMTT)<\/strong><\/span><\/td>\n<\/tr>\n<tr data-start=\"3079\" data-end=\"3160\">\n<td data-start=\"3079\" data-end=\"3098\" data-col-size=\"sm\"><span style=\"font-size: 100%;\"><strong data-start=\"3081\" data-end=\"3097\">T\u1eeb 3 t\u1ef7 \u0111\u1ed3ng<\/strong><\/span><\/td>\n<td data-col-size=\"md\" data-start=\"3098\" data-end=\"3160\"><span style=\"font-size: 100%;\">Ph\u1ea3i d\u00f9ng <strong data-start=\"3110\" data-end=\"3141\">H\u0110\u0110T c\u00f3 m\u00e3 c\u1ee7a C\u01a1 quan Thu\u1ebf<\/strong> ho\u1eb7c <strong data-start=\"3147\" data-end=\"3158\">H\u0110\u0110TMTT<\/strong><\/span><\/td>\n<\/tr>\n<tr data-start=\"3161\" data-end=\"3232\">\n<td data-start=\"3161\" data-end=\"3188\" data-col-size=\"sm\"><span style=\"font-size: 100%;\"><strong data-start=\"3163\" data-end=\"3187\">D\u01b0\u1edbi c\u00e1c ng\u01b0\u1ee1ng tr\u00ean<\/strong><\/span><\/td>\n<td data-col-size=\"md\" data-start=\"3188\" data-end=\"3232\"><span style=\"font-size: 100%;\"><strong data-start=\"3190\" data-end=\"3206\">Khuy\u1ebfn kh\u00edch<\/strong> s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p data-start=\"3234\" data-end=\"3265\"><span style=\"font-size: 100%;\">Vi\u1ec7c d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00fap:<\/span><\/p>\n<ul data-start=\"3266\" data-end=\"3345\">\n<li data-start=\"3266\" data-end=\"3289\">\n<p data-start=\"3268\" data-end=\"3289\"><span style=\"font-size: 100%;\">Minh b\u1ea1ch doanh thu<\/span><\/p>\n<\/li>\n<li data-start=\"3290\" data-end=\"3313\">\n<p data-start=\"3292\" data-end=\"3313\"><span style=\"font-size: 100%;\">T\u00ednh thu\u1ebf ch\u00ednh x\u00e1c<\/span><\/p>\n<\/li>\n<li data-start=\"3314\" data-end=\"3345\">\n<p data-start=\"3316\" data-end=\"3345\"><span style=\"font-size: 100%;\">Gi\u1ea3m r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/span><\/p>\n<\/li>\n<\/ul>\n<h4 data-start=\"3352\" data-end=\"3420\"><span style=\"font-size: 100%;\">c. K\u00ea khai &amp; n\u1ed9p thu\u1ebf GTGT \u2013 TNCN theo doanh thu th\u1ef1c t\u1ebf<\/span><\/h4>\n<p data-start=\"3422\" data-end=\"3448\"><span style=\"font-size: 100%;\">T\u1eeb 2026,\u00a0H\u1ed9 kinh doanh th\u1ef1c hi\u1ec7n k\u00ea khai <strong data-start=\"3451\" data-end=\"3508\">thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN theo doanh thu th\u1ef1c t\u1ebf<\/strong> theo th\u00e1ng ho\u1eb7c qu\u00fd b\u1eb1ng t\u1edd khai thu\u1ebf theo M\u1eabu 01\/CNKD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 40\/2021\/TT-BTC.<\/span><\/p>\n<p><span style=\"font-size: 100%;\">Ph\u1ee5 l\u1ee5c B\u1ea3ng k\u00ea ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ee7a h\u1ed9 kinh doanh theo m\u1eabu s\u1ed1 01-2\/BK-H\u0110KD ban h\u00e0nh k\u00e8m theo theo Th\u00f4ng t\u01b0 40\/2021\/TT-BTC (n\u1ebfu c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu theo x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p Ph\u1ee5 l\u1ee5c n\u00e0y).<\/span><\/p>\n<h4><span style=\"font-size: 100%;\"><em>H\u00ecnh th\u1ee9c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/em><\/span><\/h4>\n<p><span style=\"font-size: 100%;\">\u2013<strong>\u00a0C\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed<\/strong>\u00a0theo \u0111\u1ecba ch\u1ec9\u00a0<a href=\"https:\/\/thuedientu.gdt.gov.vn\/\" target=\"_blank\" rel=\"noopener\">https:\/\/thuedientu.gdt.gov.vn<\/a>\u00a0ph\u00e2n h\u1ec7 \u201cC\u00c1 NH\u00c2N\u201d<\/span><span style=\"font-size: 100%;\">\u2013\u00a0<strong>C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia<\/strong>\u00a0theo \u0111\u1ecba ch\u1ec9\u00a0<a href=\"https:\/\/dichvucong.gov.vn\/\" target=\"_blank\" rel=\"noopener\">https:\/\/dichvucong.gov.vn<\/a><\/span><span style=\"font-size: 100%;\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng n\u1ed9p \u0111\u01b0\u1ee3c \u0111i\u1ec7n t\u1eed th\u00ec\u00a0<strong>n\u1ed9p tr\u1ef1c ti\u1ebfp\u00a0<\/strong>t\u1ea1i b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda ho\u1eb7c qua h\u1ec7 th\u1ed1ng b\u01b0u ch\u00ednh.<\/span><\/p>\n<h4><span style=\"font-size: 100%;\"><em>N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/em><\/span><\/h4>\n<p><span style=\"font-size: 100%;\">Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 45 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0\u00a0<strong>\u0110\u1ed9i Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp<\/strong>\u00a0n\u01a1i h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n<h4><span style=\"font-size: 100%;\"><em>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/em><\/span><\/h4>\n<p><span style=\"font-size: 100%;\">Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf:<\/span><span style=\"font-size: 100%;\">\u2013\u00a0<strong>Tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng<\/strong>: Ch\u1eadm nh\u1ea5t l\u00e0\u00a0<strong>ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo<\/strong>\u00a0th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><span style=\"font-size: 100%;\">\u2013\u00a0<strong>Tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd:<\/strong>\u00a0Ch\u1eadm nh\u1ea5t l\u00e0\u00a0<strong>ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd ti\u1ebfp theo<\/strong>\u00a0li\u1ec1n k\u1ec1 qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h4><span style=\"font-size: 100%;\"><em>Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf:<\/em><\/span><\/h4>\n<p><span style=\"font-size: 100%;\">Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 55 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 100%;\">Ch\u1eadm nh\u1ea5t l\u00e0\u00a0<strong>ng\u00e0y cu\u1ed1i c\u00f9ng<\/strong>\u00a0c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/li>\n<li><span style=\"font-size: 100%;\">Tr\u01b0\u1eddng h\u1ee3p\u00a0<strong>khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/strong>, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0\u00a0<strong>th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/strong>\u00a0c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai, s\u00f3t.<\/span><\/li>\n<\/ul>\n<h4><span style=\"font-size: 100%;\"><em>C\u00f3 th\u1ec3 n\u1ed9p thu\u1ebf qua m\u1ed9t trong c\u00e1c k\u00eanh sau \u0111\u00e2y<\/em><\/span><\/h4>\n<p><span style=\"font-size: 100%;\">\u2013\u00a0<strong>\u1ee8ng d\u1ee5ng eTax Mobile<\/strong><\/span><span style=\"font-size: 100%;\">\u2013\u00a0<strong>C\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed<\/strong> theo \u0111\u1ecba ch\u1ec9 <a href=\"https:\/\/thuedientu.gdt.gov.vn\">https:\/\/thuedientu.gdt.gov.vn<\/a><\/span><span style=\"font-size: 100%;\">\u2013\u00a0<strong>C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia<\/strong>\u00a0theo \u0111\u1ecba ch\u1ec9 <a href=\"https:\/\/dichvucong.gov.vn\">https:\/\/dichvucong.gov.vn<\/a><\/span><\/p>\n<h2 data-start=\"161\" data-end=\"227\"><span style=\"font-size: 100%;\">4. M\u1ed9t S\u1ed1 C\u00e2u H\u1ecfi Th\u01b0\u1eddng G\u1eb7p Khi H\u1ed9 Kinh Doanh B\u1ecf Thu\u1ebf Kho\u00e1n<\/span><\/h2>\n<h3 data-start=\"229\" data-end=\"310\"><span style=\"font-size: 100%;\">4.1. T\u1eeb n\u0103m 2026, h\u1ed9 kinh doanh c\u00f3 c\u1ea7n m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ri\u00eang kh\u00f4ng?<\/span><\/h3>\n<p data-start=\"312\" data-end=\"481\"><span style=\"font-size: 100%;\">Khi <strong data-start=\"316\" data-end=\"340\">thu\u1ebf kho\u00e1n b\u1ecb x\u00f3a b\u1ecf<\/strong> v\u00e0 h\u1ed9 kinh doanh chuy\u1ec3n sang <strong data-start=\"370\" data-end=\"409\">k\u00ea khai thu\u1ebf theo doanh thu th\u1ef1c t\u1ebf<\/strong>, vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ri\u00eang c\u0169ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng h\u01a1n.<\/span><\/p>\n<p data-start=\"483\" data-end=\"602\"><span style=\"font-size: 100%;\">Theo \u0110\u1ec1 \u00e1n <em data-start=\"494\" data-end=\"588\">\u201cChuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh khi x\u00f3a b\u1ecf thu\u1ebf kho\u00e1n\u201d<\/em>, t\u1eeb n\u0103m 2026:<\/span><\/p>\n<ul data-start=\"604\" data-end=\"979\">\n<li data-start=\"604\" data-end=\"711\">\n<p data-start=\"606\" data-end=\"711\"><span style=\"font-size: 100%;\"><strong data-start=\"606\" data-end=\"660\">H\u1ed9 kinh doanh c\u00f3 doanh thu d\u01b0\u1edbi 200 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/strong> \u2192 <em data-start=\"663\" data-end=\"679\">kh\u00f4ng b\u1eaft bu\u1ed9c<\/em> m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ri\u00eang.<\/span><\/p>\n<\/li>\n<li data-start=\"712\" data-end=\"859\">\n<p data-start=\"714\" data-end=\"859\"><span style=\"font-size: 100%;\"><strong data-start=\"714\" data-end=\"780\">H\u1ed9 kinh doanh c\u00f3 doanh thu t\u1eeb tr\u00ean 200 tri\u1ec7u \u0111\u1ebfn 3 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/strong> \u2192 <em data-start=\"783\" data-end=\"793\">b\u1eaft bu\u1ed9c<\/em> ph\u1ea3i c\u00f3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ri\u00eang ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<\/li>\n<li data-start=\"860\" data-end=\"979\">\n<p data-start=\"862\" data-end=\"979\"><span style=\"font-size: 100%;\"><strong data-start=\"862\" data-end=\"911\">H\u1ed9 kinh doanh c\u00f3 doanh thu tr\u00ean 3 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/strong> \u2192 <em data-start=\"914\" data-end=\"924\">b\u1eaft bu\u1ed9c<\/em> m\u1edf v\u00e0 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n ri\u00eang \u0111\u1ec3 giao d\u1ecbch kinh doanh.<\/span><\/p>\n<\/li>\n<\/ul>\n<p data-start=\"981\" data-end=\"1088\"><span style=\"font-size: 100%;\">Vi\u1ec7c m\u1edf t\u00e0i kho\u1ea3n ri\u00eang gi\u00fap minh b\u1ea1ch doanh thu, ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c k\u00ea khai \u2013 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh m\u1edbi.<\/span><\/p>\n<h3 data-start=\"1095\" data-end=\"1172\"><span style=\"font-size: 100%;\">4.2. H\u1ed9 kinh doanh c\u00f3 ph\u1ea3i tham gia BHXH khi chuy\u1ec3n sang k\u00ea khai thu\u1ebf?<\/span><\/h3>\n<p data-start=\"1174\" data-end=\"1351\"><span style=\"font-size: 100%;\">T\u1eeb ng\u00e0y <strong data-start=\"1182\" data-end=\"1196\">01\/07\/2025<\/strong>, ch\u1ee7 h\u1ed9 kinh doanh c\u00f3 \u0111\u0103ng k\u00fd kinh doanh v\u00e0 <strong data-start=\"1241\" data-end=\"1278\">n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai<\/strong> \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 <em data-start=\"1296\" data-end=\"1348\">\u0111\u1ed1i t\u01b0\u1ee3ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) b\u1eaft bu\u1ed9c<\/em>.<\/span><\/p>\n<p data-start=\"1353\" data-end=\"1373\"><span style=\"font-size: 100%;\">\u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a:<\/span><\/p>\n<ul data-start=\"1375\" data-end=\"1655\">\n<li data-start=\"1375\" data-end=\"1532\">\n<p data-start=\"1377\" data-end=\"1532\"><span style=\"font-size: 100%;\">C\u00e1c <strong data-start=\"1381\" data-end=\"1418\">h\u1ed9 kinh doanh \u0111ang n\u1ed9p thu\u1ebf kho\u00e1n<\/strong> nh\u01b0ng chuy\u1ec3n sang <strong data-start=\"1437\" data-end=\"1467\">k\u00ea khai thu\u1ebf t\u1eeb 01\/01\/2026<\/strong> \u2192 ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 BHXH b\u1eaft bu\u1ed9c cho <strong data-start=\"1519\" data-end=\"1529\">ch\u1ee7 h\u1ed9<\/strong>.<\/span><\/p>\n<\/li>\n<li data-start=\"1533\" data-end=\"1655\">\n<p data-start=\"1535\" data-end=\"1655\"><span style=\"font-size: 100%;\">N\u1ebfu h\u1ed9 kinh doanh <strong data-start=\"1553\" data-end=\"1574\">c\u00f3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong>, th\u00ec ch\u1ee7 h\u1ed9 c\u1ea7n \u0111\u0103ng k\u00fd, tr\u00edch n\u1ed9p BHXH \u0111\u1ea7y \u0111\u1ee7 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh.<\/span><\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1657\" data-end=\"1778\"><span style=\"font-size: 100%;\">\u0110\u00e2y l\u00e0 ngh\u0129a v\u1ee5 m\u1edbi m\u00e0 h\u1ed9 kinh doanh c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp t\u1eeb c\u01a1 ch\u1ebf thu\u1ebf kho\u00e1n sang k\u00ea khai.<\/span><\/p>\n<p><span style=\"font-size: 100%;\"><strong>L\u01b0u \u00fd<\/strong>: Khi h\u1ed9 kinh doanh \u0111\u00e3 ch\u00ednh th\u1ee9c n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai, b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 cho c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o v\u00e0 b\u00e1n ra.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u1eeb ng\u00e0y 01\/01\/2026, c\u01a1 ch\u1ebf thu\u1ebf kho\u00e1n s\u1ebd b\u1ecb b\u00e3i b\u1ecf ho\u00e0n to\u00e0n, v\u00e0 h\u1ed9 kinh doanh ph\u1ea3i k\u00ea khai \u2013 n\u1ed9p thu\u1ebf theo doanh thu th\u1ef1c t\u1ebf. \u0110\u1ec3 qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i di\u1ec5n ra thu\u1eadn l\u1ee3i, Quy\u1ebft \u0111\u1ecbnh 3389\/Q\u0110-BTC ph\u00ea duy\u1ec7t \u0110\u1ec1 \u00e1n \u201cChuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh khi x\u00f3a b\u1ecf thu\u1ebf kho\u00e1n\u201d y\u00eau c\u1ea7u c\u01a1 quan thu\u1ebf tri\u1ec3n [&#8230;]\n","protected":false},"author":3,"featured_media":3787,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1,19],"tags":[543,545],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>H\u1ed9 kinh doanh k\u00ea khai thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o khi t\u1eeb 01\/01\/2026 b\u1ecf thu\u1ebf kho\u00e1n?<\/title>\n<meta name=\"description\" content=\"T\u1eeb ng\u00e0y 01\/01\/2026, h\u1ed9 kinh doanh kh\u00f4ng c\u00f2n \u0111\u00f3ng thu\u1ebf kho\u00e1n. 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