{"id":2556,"date":"2026-05-04T02:33:09","date_gmt":"2026-05-04T02:33:09","guid":{"rendered":"https:\/\/www.binhthanhtax.gov.vn\/?p=2556"},"modified":"2026-05-04T02:33:09","modified_gmt":"2026-05-04T02:33:09","slug":"chinh-thuc-nang-nguong-doanh-thu-khong-phai-nop-thue-doi-voi-ho-kinh-doanh-len-1-ty-dong-nam","status":"publish","type":"post","link":"https:\/\/www.binhthanhtax.gov.vn\/?p=2556","title":{"rendered":"Ch\u00ednh th\u1ee9c n\u00e2ng ng\u01b0\u1ee1ng doanh thu kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh l\u00ean 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m"},"content":{"rendered":"\n

Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP ng\u00e0y 29\/4\/2026 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n

\"\"\/<\/figure>\n\n\n\n

Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP v\u1edbi nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng, \u0111\u1eb7c bi\u1ec7t \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn h\u1ed9 kinh doanh v\u00e0 doanh nghi\u1ec7p nh\u1ecf. N\u1ed9i dung c\u1ed1t l\u00f5i nh\u01b0 sau:<\/p>\n\n\n\n

1. H\u1ed8 KINH DOANH, C\u00c1 NH\u00c2N KINH DOANH<\/p>\n\n\n\n

N\u00e2ng ng\u01b0\u1ee1ng doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf l\u00ean 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m (tr\u01b0\u1edbc \u0111\u00e2y 500 tri\u1ec7u).<\/p>\n\n\n\n

Doanh thu tr\u00ean 1 t\u1ef7: b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (c\u00f3 m\u00e3 c\u01a1 quan thu\u1ebf ho\u1eb7c t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n k\u1ebft n\u1ed1i d\u1eef li\u1ec7u).<\/p>\n\n\n\n

Doanh thu t\u1eeb 1 t\u1ef7 tr\u1edf xu\u1ed1ng: kh\u00f4ng b\u1eaft bu\u1ed9c, nh\u01b0ng \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd d\u00f9ng n\u1ebfu c\u1ea7n.<\/p>\n\n\n\n

N\u1ebfu trong n\u0103m v\u01b0\u1ee3t ng\u01b0\u1ee1ng 1 t\u1ef7: ph\u1ea3i chuy\u1ec3n sang d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong 30 ng\u00e0y.<\/p>\n\n\n\n

C\u00f3 nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m kinh doanh: d\u00f9ng chung m\u00e3 s\u1ed1 thu\u1ebf, h\u00f3a \u0111\u01a1n ph\u1ea3i ghi r\u00f5 t\u1eebng \u0111\u1ecba \u0111i\u1ec3m.<\/p>\n\n\n\n

\ud83d\udd09 Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 k\u00ea khai theo ng\u01b0\u1ee1ng c\u0169 500 tri\u1ec7u: \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i v\u00e0 x\u1eed l\u00fd ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p (b\u00f9 tr\u1eeb ho\u1eb7c ho\u00e0n).<\/p>\n\n\n\n

2. DOANH NGHI\u1ec6P<\/p>\n\n\n\n

Doanh thu \u2264 1 t\u1ef7\/n\u0103m: \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n

Doanh thu t\u00ednh theo b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (kh\u00f4ng t\u00ednh doanh thu t\u00e0i ch\u00ednh, thu nh\u1eadp kh\u00e1c).<\/p>\n\n\n\n

Doanh nghi\u1ec7p m\u1edbi ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng ch\u01b0a \u0111\u1ee7 n\u0103m: doanh thu \u0111\u01b0\u1ee3c quy \u0111\u1ed5i theo 12 th\u00e1ng.<\/p>\n\n\n\n

N\u1ebfu d\u1ef1 ki\u1ebfn \u2264 1 t\u1ef7: kh\u00f4ng c\u1ea7n t\u1ea1m n\u1ed9p thu\u1ebf. N\u1ebfu cu\u1ed1i n\u0103m v\u01b0\u1ee3t: v\u1eabn ph\u1ea3i n\u1ed9p nh\u01b0ng kh\u00f4ng b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p.<\/p>\n\n\n\n

Kh\u00f4ng \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf v\u1edbi doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft (c\u00f4ng ty con, li\u00ean quan v\u1ed1n).<\/p>\n\n\n\n

3. HI\u1ec6U L\u1ef0C<\/p>\n\n\n\n

\u00c1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/01\/2026.<\/p>\n\n\n\n

To\u00e0n v\u0103n Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP ng\u00e0y 29\/4\/2026 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n

\"\"\/<\/figure>\n\n\n\n

\u200b\u200b<\/p>\n\n\n\n

\"\"\/<\/figure>\n\n\n\n

<\/p>\n\n\n\n

\"\"\/<\/figure>\n\n\n\n

\u200b\u200b<\/p>\n\n\n\n

\"\"\/<\/figure>\n\n\n\n

\u200b<\/p>\n","protected":false},"excerpt":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP ng\u00e0y 29\/4\/2026 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi […]<\/a><\/p>\n<\/div>","protected":false},"author":31337,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41,3,11,12,1,10],"tags":[],"class_list":["post-2556","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-tong-hop","category-tin-tuc","category-tin-tuyen-truyen"],"_links":{"self":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2556","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=2556"}],"version-history":[{"count":1,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2556\/revisions"}],"predecessor-version":[{"id":2557,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2556\/revisions\/2557"}],"wp:attachment":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2556"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2556"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2556"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}