1. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong 06 th\u00e1ng \u0111\u1ea7u n\u0103m n\u1ebfu c\u00f3 doanh thu th\u1ef1c t\u1ebf t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh k\u1ec3 t\u1eeb khi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ebfn h\u1ebft ng\u00e0y 30 th\u00e1ng 6 v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 7 v\u00e0 th\u00f4ng b\u00e1o doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh trong 06 th\u00e1ng cu\u1ed1i n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 01 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong 06 th\u00e1ng cu\u1ed1i n\u0103m n\u1ebfu c\u00f3 doanh thu th\u1ef1c t\u1ebf t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 01 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, khi c\u00f3 doanh thu l\u0169y k\u1ebf tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng th\u00ec th\u1ef1c hi\u1ec7n khai thu\u1ebf theo qu\u00fd theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP k\u1ec3 t\u1eeb qu\u00fd ph\u00e1t sinh doanh thu tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n\n\n\n
2. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn khai thu\u1ebf hai l\u1ea7n trong n\u0103m t\u00ednh thu\u1ec3 ho\u1eb7c khai thu\u1ebf m\u1ed9t l\u1ea7n theo n\u0103m t\u00ednh thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf hai l\u1ea7n trong n\u0103m t\u00ednh thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf l\u1ea7n th\u1ee9 nh\u1ea5t ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 7 c\u1ee7a n\u0103m t\u00ednh thu\u1ec3 v\u00e0 l\u1ea7n th\u1ee9 hai ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 01 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo n\u0103m t\u00ednh thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf m\u1ed9t l\u1ea7n theo n\u0103m t\u00ednh thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 01 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo n\u0103m t\u00ednh thu\u1ebf.<\/p>\n\n\n\n
3. Tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf theo th\u00e1ng th\u00ec h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng 1, th\u00e1ng 2, th\u00e1ng 3 n\u0103m 2026 g\u1eedi cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 th\u00e1ng 4 n\u0103m 2026.<\/p>\n\n\n\n
4. \u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n t\u1eeb n\u0103m 2025 tr\u1edf v\u1ec1 tr\u01b0\u1edbc v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf kho\u00e1n (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 thay \u0111\u1ed5i v\u1ec1 quy m\u00f4 s\u1ea3n xu\u1ea5t kinh doanh d\u1eabn \u0111\u1ebfn doanh thu kho\u00e1n thu\u1ebf thay \u0111\u1ed5i t\u1eeb 50% tr\u1edf l\u00ean) theo quy d\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh, khi chuy\u1ec3n sang th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2026, c\u01a1 quan thu\u1ebf kh\u00f4ng s\u1eed d\u1ee5ng doanh thu khai thu\u1ebf n\u0103m 2026 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i ngh\u0129a v\u1ee5 thu\u1ebf c\u00e1c n\u0103m tr\u01b0\u1edbc, kh\u00f4ng x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed5i v\u1edbi c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00e3 th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 h\u00e0nh v\u00ec che gi\u1ea5u doanh thu d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n\n\n\n
5. \u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh trong n\u0103m 2025 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai, c\u00f3 m\u1ee9c doanh thu t\u1eeb 03 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean ho\u1eb7c t\u1eeb n\u0103m 2026 l\u1ef1a ch\u1ecdn n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo ph\u01b0\u01a1ng ph\u00e1p thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n (x) thu\u1ebf su\u1ea5t th\u00ec h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh, ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed5n kho, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111ang ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i th\u1eddi \u0111i\u1ec3m ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2025 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026.<\/p>\n\n\n\n
H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh l\u1eadp B\u1ea3ng k\u00ea h\u00e0ng t\u1ed3n kho, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb theo m\u1eabu do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh, l\u01b0u gi\u1eef t\u1ea1i h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh v\u00e0 g\u1eedi 01 b\u1ea3n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed c\u00f9ng h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00fd I n\u0103m 2026 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf theo qu\u00fd ho\u1eb7c ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 th\u00e1ng 4 n\u0103m 2026 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf theo th\u00e1ng.<\/p>\n\n\n\n
C\u00e1c v\u0103n b\u1ea3n m\u1edbi t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i, minh b\u1ea1ch v\u00e0 \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh cho H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/p>\n\n\n\n
Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ee7 \u0111\u1ed9ng qu\u00e9t m\u00e3 QR b\u00ean d\u01b0\u1edbi \u0111\u1ec3 t\u1ea3i to\u00e0n v\u0103n v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u00e0 ki\u1ec3m tra m\u1ee9c doanh thu \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 khai b\u00e1o \u0111\u00fang h\u1ea1n.\u200b<\/p>\n\n\n
\u200b<\/p>\n","protected":false},"excerpt":{"rendered":"
Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Th\u00f4ng t\u01b0 18\/2026\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf, h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c v\u1ec1 […]<\/a><\/p>\n<\/div>","protected":false},"author":31337,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41,3,11,10],"tags":[],"class_list":["post-2455","post","type-post","status-publish","format-standard","hentry","category-ho-kinh-doanh-ca-nhan-kinh-doanh","category-thong-bao","category-tin-ve-thue","category-tin-tuyen-truyen"],"_links":{"self":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2455","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/users\/31337"}],"replies":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2455"}],"version-history":[{"count":2,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2455\/revisions"}],"predecessor-version":[{"id":2457,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2455\/revisions\/2457"}],"wp:attachment":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2455"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2455"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2455"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}