{"id":11905,"date":"2026-03-25T17:25:53","date_gmt":"2026-03-25T10:25:53","guid":{"rendered":"https:\/\/atslegal.vn\/vn\/?p=11905"},"modified":"2026-03-25T17:25:53","modified_gmt":"2026-03-25T10:25:53","slug":"quy-dinh-moi-ve-khai-thue-tinh-thue-doi-voi-ho-kinh-doanh-tu-05-3-2026","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/quy-dinh-moi-ve-khai-thue-tinh-thue-doi-voi-ho-kinh-doanh-tu-05-3-2026\/","title":{"rendered":"QUY \u0110\u1ecaNH M\u1edaI V\u1ec0 KHAI THU\u1ebe, T\u00cdNH THU\u1ebe \u0110\u1ed0I V\u1edaI H\u1ed8 KINH DOANH T\u1eea 05\/3\/2026"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"990\" height=\"660\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/03\/image-3.png\" alt=\"\" class=\"wp-image-11906\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/03\/image-3.png 990w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/03\/image-3-300x200.png 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/03\/image-3-768x512.png 768w\" sizes=\"(max-width: 990px) 100vw, 990px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>Ng\u00e0y 05\/3\/2026, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/p>\n\n\n\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP th\u00ec vi\u1ec7c khai thu\u1ebf, t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n\n\n\n<p>(1) Khai thu\u1ebf, t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/p>\n\n\n\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u00f3 m\u1ee9c doanh thu n\u0103m t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh th\u00f4ng b\u00e1o doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh trong n\u0103m v\u1edbi c\u01a1 quan 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.<\/li>\n\n\n\n<li>Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ph\u00e1t sinh doanh thu th\u1ef1c t\u1ebf tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng trong n\u0103m th\u00ec th\u1ef1c hi\u1ec7n khai thu\u1ebf, n\u1ed9p thu\u1ebf k\u1ec3 t\u1eeb qu\u00fd ph\u00e1t sinh doanh thu tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3, \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP;<\/li>\n\n\n\n<li>Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u00f3 m\u1ee9c doanh thu n\u0103m t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng bao g\u1ed3m c\u1ea3 doanh thu \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb, khai thay, n\u1ed9p thay th\u00ec t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3, \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP. Vi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP.<\/li>\n\n\n\n<li>Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf, H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf t\u1ef1 \u0111\u1ed9ng t\u1ea1o l\u1eadp t\u1edd khai thu\u1ebf \u0111\u1ec3 h\u1ed7 tr\u1ee3 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh trong vi\u1ec7c khai thu\u1ebf, t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c ngu\u1ed3n c\u01a1 s\u1edf d\u1eef li\u1ec7u kh\u00e1c m\u00e0 c\u01a1 quan thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00e1c, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p.<\/li>\n<\/ul>\n\n\n\n<p>Vi\u1ec7c h\u1ed7 tr\u1ee3 c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng thay th\u1ebf tr\u00e1ch nhi\u1ec7m khai thu\u1ebf v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh trung th\u1ef1c, ch\u00ednh x\u00e1c c\u1ee7a h\u1ed3 s\u01a1 khai thu\u1ebf.<\/p>\n\n\n\n<p>(2) Khai thu\u1ebf, t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c<\/p>\n\n\n\n<p>H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n khai thu\u1ebf, n\u1ed9p thu\u1ebf c\u00f9ng v\u1edbi k\u1ef3 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c c\u00f9ng th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/p>\n\n\n\n<p>Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 05\/3\/2026.<\/p>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/drive.google.com\/file\/d\/1ebJ9Q0k7LZTzQt-meg7TMuom5VvkWNdk\/view?usp=drive_link\" target=\"_blank\" rel=\"noopener\"><strong><em>Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP<\/em><\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 05\/3\/2026, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh. Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP th\u00ec vi\u1ec7c khai thu\u1ebf, t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":11906,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11905"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=11905"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11905\/revisions"}],"predecessor-version":[{"id":11907,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11905\/revisions\/11907"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/11906"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=11905"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=11905"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=11905"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}