{"id":10128,"date":"2025-04-04T10:45:04","date_gmt":"2025-04-04T03:45:04","guid":{"rendered":"https:\/\/onesme.vn\/blog\/?p=10128"},"modified":"2025-08-12T16:00:58","modified_gmt":"2025-08-12T09:00:58","slug":"cac-loai-thue-doanh-nghiep-phai-nop","status":"publish","type":"post","link":"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/cac-loai-thue-doanh-nghiep-phai-nop.html","title":{"rendered":"C\u1eadp nh\u1eadt c\u00e1c lo\u1ea1i thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p"},"content":{"rendered":"<p>Khi v\u1eadn h\u00e0nh m\u1ed9t doanh nghi\u1ec7p, ngo\u00e0i vi\u1ec7c t\u1eadp trung v\u00e0o chi\u1ebfn l\u01b0\u1ee3c kinh doanh, t\u1ed1i \u01b0u l\u1ee3i nhu\u1eadn, th\u00ec vi\u1ec7c tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf l\u00e0 \u0111i\u1ec1u kh\u00f4ng th\u1ec3 b\u1ecf qua. V\u1eady <strong>c\u00e1c lo\u1ea1i thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p<\/strong> bao g\u1ed3m nh\u1eefng g\u00ec? L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7u qu\u1ea3, tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd? H\u00e3y c\u00f9ng <strong>oneSME<\/strong> t\u00ecm hi\u1ec3u chi ti\u1ebft trong b\u00e0i vi\u1ebft n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p b\u1ea1n lu\u00f4n tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh!<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_43 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" area-label=\"ez-toc-toggle-icon-1\"><label for=\"item-6a0afcf4af9ca\" aria-label=\"Table of Content\"><span style=\"display: flex;align-items: center;width: 35px;height: 30px;justify-content: center;direction:ltr;\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/label><input  type=\"checkbox\" id=\"item-6a0afcf4af9ca\"><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/cac-loai-thue-doanh-nghiep-phai-nop.html\/#Nghia_vu_nop_thue_cua_doanh_nghiep_la_nhu_the_nao\" title=\"Ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p l\u00e0 nh\u01b0 th\u1ebf n\u00e0o?\">Ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p l\u00e0 nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/cac-loai-thue-doanh-nghiep-phai-nop.html\/#Cac_loai_thue_doanh_nghiep_phai_nop_la_gi\" title=\"C\u00e1c lo\u1ea1i thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p l\u00e0 g\u00ec?\">C\u00e1c lo\u1ea1i thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/cac-loai-thue-doanh-nghiep-phai-nop.html\/#Thue_mon_bai\" title=\"Thu\u1ebf m\u00f4n b\u00e0i\">Thu\u1ebf m\u00f4n b\u00e0i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/cac-loai-thue-doanh-nghiep-phai-nop.html\/#Thue_gia_tri_gia_tang\" title=\"Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/cac-loai-thue-doanh-nghiep-phai-nop.html\/#Thue_thu_nhap_doanh_nghiep\" title=\"Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\">Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/cac-loai-thue-doanh-nghiep-phai-nop.html\/#Thue_thu_nhap_ca_nhan\" title=\"Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/cac-loai-thue-doanh-nghiep-phai-nop.html\/#Cac_loai_thue_khac\" title=\"C\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c\">C\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/cac-loai-thue-doanh-nghiep-phai-nop.html\/#Doanh_nghiep_tien_hanh_nop_thue_theo_hinh_thuc_nao\" title=\"Doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh n\u1ed9p thu\u1ebf theo h\u00ecnh th\u1ee9c n\u00e0o?\">Doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh n\u1ed9p thu\u1ebf theo h\u00ecnh th\u1ee9c n\u00e0o?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Nghia_vu_nop_thue_cua_doanh_nghiep_la_nhu_the_nao\"><\/span><strong>Ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p l\u00e0 nh\u01b0 th\u1ebf n\u00e0o?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Trong b\u1ed1i c\u1ea3nh kinh doanh hi\u1ec7n \u0111\u1ea1i, vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u1ed5n \u0111\u1ecbnh. Theo \u0110i\u1ec1u 8, Kho\u1ea3n 4 c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p 2020, vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 c\u00e1c tr\u00e1ch nhi\u1ec7m t\u00e0i ch\u00ednh kh\u00e1c l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft cho m\u1ecdi ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<p>\u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c, ngay t\u1eeb giai \u0111o\u1ea1n kh\u1edfi s\u1ef1, doanh nghi\u1ec7p c\u1ea7n thi\u1ebft l\u1eadp m\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 tuy\u1ec7t \u0111\u1ed1i c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf. \u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd, m\u00e0 c\u00f2n l\u00e0 n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<figure id=\"attachment_10130\" aria-describedby=\"caption-attachment-10130\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10130\" src=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/04\/cac-loai-thue-doanh-nghiep-phai-nop-onesme-1.jpg\" alt=\"c\u00e1c lo\u1ea1i thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p\" width=\"800\" height=\"500\" srcset=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/04\/cac-loai-thue-doanh-nghiep-phai-nop-onesme-1.jpg 800w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/04\/cac-loai-thue-doanh-nghiep-phai-nop-onesme-1-300x188.jpg 300w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/04\/cac-loai-thue-doanh-nghiep-phai-nop-onesme-1-768x480.jpg 768w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/04\/cac-loai-thue-doanh-nghiep-phai-nop-onesme-1-150x94.jpg 150w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/04\/cac-loai-thue-doanh-nghiep-phai-nop-onesme-1-696x435.jpg 696w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-10130\" class=\"wp-caption-text\">N\u1ed9p thu\u1ebf l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n sau khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loai_thue_doanh_nghiep_phai_nop_la_gi\"><\/span><strong>C\u00e1c lo\u1ea1i thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Vi\u1ec7c tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng minh b\u1ea1ch, b\u1ec1n v\u1eefng v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh m\u00e0 m\u1ecdi doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_mon_bai\"><\/span><strong>Thu\u1ebf m\u00f4n b\u00e0i<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Thu\u1ebf m\u00f4n b\u00e0i, hay c\u00f2n g\u1ecdi l\u00e0 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, l\u00e0 m\u1ed9t kho\u1ea3n thu\u1ebf tr\u1ef1c thu m\u00e0 doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m. M\u1ee9c thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean v\u1ed1n \u0111i\u1ec1u l\u1ec7, v\u1ed1n \u0111\u1ea7u t\u01b0 ho\u1eb7c doanh thu c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 m\u1ed9t trong c\u00e1c lo\u1ea1i thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p, l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed c\u1ed1 \u0111\u1ecbnh, c\u1ea7n \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n v\u00e0 d\u1ef1 tr\u00f9 t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh.<\/p>\n<p><em>&gt; Xem th\u00eam: Chuy\u00ean gia gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 <\/em><a href=\"https:\/\/onesme.vn\/blog\/khuyen-mai\/thue-voi-kinh-doanh-online.html\"><em>thu\u1ebf kinh doanh online<\/em><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_gia_tri_gia_tang\"><\/span><strong>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) l\u00e0 lo\u1ea1i thu\u1ebf \u0111\u00e1nh tr\u00ean ph\u1ea7n gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong su\u1ed1t qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ti\u00eau d\u00f9ng. Theo Lu\u1eadt Thu\u1ebf GTGT 2008, c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf GTGT nh\u01b0 sau:<\/p>\n<p>Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/p>\n<p style=\"text-align: center;\"><strong>Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p = Thu\u1ebf GTGT \u0111\u1ea7u ra &#8211; Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong><\/p>\n<p>Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp:<\/p>\n<p style=\"text-align: center;\"><strong>Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p = Gi\u00e1 tr\u1ecb gia t\u0103ng * Thu\u1ebf su\u1ea5t thu\u1ebf GTGT<\/strong><\/p>\n<p>Thu\u1ebf su\u1ea5t thu\u1ebf GTGT hi\u1ec7n h\u00e0nh l\u00e0 0%, 5% v\u00e0 10%, t\u00f9y thu\u1ed9c v\u00e0o t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_thu_nhap_doanh_nghiep\"><\/span><strong>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) l\u00e0 lo\u1ea1i thu\u1ebf tr\u1ef1c thu, \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 kho\u1ea3n thu\u1ebf quan tr\u1ecdng, ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. Theo \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC, c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNDN nh\u01b0 sau:<\/p>\n<p style=\"text-align: center;\"><strong>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p = (Thu nh\u1eadp t\u00ednh thu\u1ebf &#8211; Ph\u1ea7n tr\u00edch l\u1eadp qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7) * Thu\u1ebf su\u1ea5t thu\u1ebf TNDN<\/strong><\/p>\n<p>Trong \u0111\u00f3, thu nh\u1eadp t\u00ednh thu\u1ebf trong c\u00f4ng th\u1ee9c tr\u00ean s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p style=\"text-align: center;\"><strong>Thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p = Thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN &#8211; Thu nh\u1eadp mi\u1ec5n thu\u1ebf TNDN + C\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n<\/strong><\/p>\n<figure id=\"attachment_10131\" aria-describedby=\"caption-attachment-10131\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10131\" src=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/04\/cac-loai-thue-doanh-nghiep-phai-nop-onesme-2.jpg\" alt=\"c\u00e1c lo\u1ea1i thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p cho nh\u00e0 n\u01b0\u1edbc\" width=\"800\" height=\"500\" srcset=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/04\/cac-loai-thue-doanh-nghiep-phai-nop-onesme-2.jpg 800w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/04\/cac-loai-thue-doanh-nghiep-phai-nop-onesme-2-300x188.jpg 300w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/04\/cac-loai-thue-doanh-nghiep-phai-nop-onesme-2-768x480.jpg 768w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/04\/cac-loai-thue-doanh-nghiep-phai-nop-onesme-2-150x94.jpg 150w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/04\/cac-loai-thue-doanh-nghiep-phai-nop-onesme-2-696x435.jpg 696w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-10131\" class=\"wp-caption-text\">Thu\u1ebf TNDN l\u00e0 m\u1ed9t trong c\u00e1c lo\u1ea1i thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p cho nh\u00e0 n\u01b0\u1edbc<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Thue_thu_nhap_ca_nhan\"><\/span><strong>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1eb7c d\u00f9 l\u00e0 thu\u1ebf \u0111\u00e1nh v\u00e0o thu nh\u1eadp c\u00e1 nh\u00e2n, nh\u01b0ng doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1eeb l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u01b0\u1edbc khi chi tr\u1ea3. Doanh nghi\u1ec7p c\u0169ng c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 n\u1ed9p kho\u1ea3n thu\u1ebf n\u00e0y v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p><strong><em>&gt;&gt;&gt; T\u00ecm hi\u1ec3u th\u00eam: <\/em><\/strong><a href=\"https:\/\/onesme.vn\/blog\/giai-phap\/chuyen-doi-so-hoa-don-va-thue.html\"><strong><em>Chuy\u1ec3n \u0111\u1ed5i s\u1ed1 v\u1edbi H\u00f3a \u0111\u01a1n v\u00e0 Thu\u1ebf \u0111ang c\u00f3 c\u01a1 h\u1ed9i &#8211; th\u00e1ch th\u1ee9c g\u00ec?<\/em><\/strong><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_loai_thue_khac\"><\/span><strong>C\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ngo\u00e0i c\u00e1c lo\u1ea1i thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ch\u00ednh \u1edf tr\u00ean, t\u00f9y thu\u1ed9c v\u00e0o ng\u00e0nh ngh\u1ec1 v\u00e0 quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i n\u1ed9p th\u00eam m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf kh\u00e1c nh\u01b0:<\/p>\n<ul>\n<li>Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u (\u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf).<\/li>\n<li>Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (\u00e1p d\u1ee5ng v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng nh\u01b0 r\u01b0\u1ee3u, bia, thu\u1ed1c l\u00e1, \u00f4 t\u00f4, x\u0103ng d\u1ea7u&#8230;).<\/li>\n<li>Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (\u0111\u00e1nh v\u00e0o c\u00e1c s\u1ea3n ph\u1ea9m g\u00e2y t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c \u0111\u1ebfn m\u00f4i tr\u01b0\u1eddng nh\u01b0 than \u0111\u00e1, x\u0103ng d\u1ea7u,&#8230;).<\/li>\n<li>Thu\u1ebf t\u00e0i nguy\u00ean (\u00e1p d\u1ee5ng cho doanh nghi\u1ec7p khai th\u00e1c kho\u00e1ng s\u1ea3n, t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean).<\/li>\n<li>Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1edf h\u1eefu b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c c\u00f3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0o b\u1ea5t \u0111\u1ed9ng s\u1ea3n).<\/li>\n<\/ul>\n<figure id=\"attachment_10132\" aria-describedby=\"caption-attachment-10132\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10132\" src=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/04\/cac-loai-thue-doanh-nghiep-phai-nop-onesme-3.jpg\" alt=\"c\u00e1c lo\u1ea1i thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p\" width=\"800\" height=\"500\" srcset=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/04\/cac-loai-thue-doanh-nghiep-phai-nop-onesme-3.jpg 800w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/04\/cac-loai-thue-doanh-nghiep-phai-nop-onesme-3-300x188.jpg 300w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/04\/cac-loai-thue-doanh-nghiep-phai-nop-onesme-3-768x480.jpg 768w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/04\/cac-loai-thue-doanh-nghiep-phai-nop-onesme-3-150x94.jpg 150w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/04\/cac-loai-thue-doanh-nghiep-phai-nop-onesme-3-696x435.jpg 696w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-10132\" class=\"wp-caption-text\">T\u00f9y thu\u1ed9c v\u00e0o t\u1eebng ng\u00e0nh ngh\u1ec1, c\u00e1c lo\u1ea1i thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p s\u1ebd kh\u00e1c nhau<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_tien_hanh_nop_thue_theo_hinh_thuc_nao\"><\/span><strong>Doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh n\u1ed9p thu\u1ebf theo h\u00ecnh th\u1ee9c n\u00e0o?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong nh\u1eefng ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p thu\u1ebf sau:<\/p>\n<ul>\n<li>N\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc: Doanh nghi\u1ec7p \u0111\u1ebfn tr\u1ef1c ti\u1ebfp Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/li>\n<li>N\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd: Doanh nghi\u1ec7p c\u00f3 th\u1ec3 n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp t\u1ea1i chi c\u1ee5c thu\u1ebf ho\u1eb7c c\u1ee5c thu\u1ebf n\u01a1i doanh nghi\u1ec7p \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li>N\u1ed9p qua ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng: Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf th\u00f4ng qua c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu thu\u1ebf.<\/li>\n<li>N\u1ed9p tr\u1ef1c tuy\u1ebfn qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1: Doanh nghi\u1ec7p s\u1eed d\u1ee5ng c\u00e1c d\u1ecbch v\u1ee5 ch\u1eef k\u00fd s\u1ed1 \u0111\u1ec3 n\u1ed9p thu\u1ebf tr\u1ef1c tuy\u1ebfn, gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 t\u0103ng t\u00ednh ch\u00ednh x\u00e1c.<\/li>\n<\/ul>\n<p>&gt; Xem th\u00eam: H\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/khai-thue-dien-tu.html\">k\u00ea khai thu\u1ebf \u0111i\u1ec7n t\u1eed<\/a> cho doanh nghi\u1ec7p<\/p>\n<p>\u0110\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, c\u00e1c \u1ee9ng d\u1ee5ng nh\u01b0 VNPT ASME, VNPT Invoice, v\u00e0 VNPT SmartCA cung c\u1ea5p gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n:<\/p>\n<ul>\n<li><strong>VNPT ASME<\/strong>: Gi\u1ea3i ph\u00e1p k\u1ebf to\u00e1n tr\u00ean n\u1ec1n t\u1ea3ng \u0111i\u1ec7n to\u00e1n \u0111\u00e1m m\u00e2y, gi\u00fap doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf s\u1ed1 h\u00f3a to\u00e0n b\u1ed9 quy tr\u00ecnh k\u1ebf to\u00e1n. H\u1ec7 th\u1ed1ng cung c\u1ea5p c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n nhanh ch\u00f3ng, k\u1ebft n\u1ed1i tr\u1ef1c ti\u1ebfp v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00ea khai thu\u1ebf, gi\u00fap doanh nghi\u1ec7p ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf d\u1ec5 d\u00e0ng, m\u1ecdi l\u00fac, m\u1ecdi n\u01a1i..<\/li>\n<li><a href=\"https:\/\/onesme.vn\/enterprise\/service\/182\/hoa-don-dien-tu-vnpt-invoice\"><strong>VNPT Invoice<\/strong><\/a>: D\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, gi\u00fap doanh nghi\u1ec7p ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/li>\n<li><a href=\"https:\/\/onesme.vn\/enterprise\/service\/161\/ky-so-tu-xa-vnpt-smartca\"><strong>VNPT SmartCA<\/strong><\/a>: D\u1ecbch v\u1ee5 ch\u1eef k\u00fd s\u1ed1 t\u1eeb xa, cho ph\u00e9p doanh nghi\u1ec7p k\u00fd s\u1ed1 m\u1ecdi l\u00fac, m\u1ecdi n\u01a1i tr\u00ean c\u00e1c thi\u1ebft b\u1ecb di \u0111\u1ed9ng ho\u1eb7c tr\u00ecnh duy\u1ec7t web, \u0111\u1ea3m b\u1ea3o t\u00ednh b\u1ea3o m\u1eadt v\u00e0 thu\u1eadn ti\u1ec7n trong giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n<figure id=\"attachment_10133\" aria-describedby=\"caption-attachment-10133\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10133\" src=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/04\/cac-loai-thue-doanh-nghiep-phai-nop-onesme-4.jpg\" alt=\"c\u00e1c lo\u1ea1i thu\u1ebf m\u00e0 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p\" width=\"800\" height=\"500\" srcset=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/04\/cac-loai-thue-doanh-nghiep-phai-nop-onesme-4.jpg 800w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/04\/cac-loai-thue-doanh-nghiep-phai-nop-onesme-4-300x188.jpg 300w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/04\/cac-loai-thue-doanh-nghiep-phai-nop-onesme-4-768x480.jpg 768w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/04\/cac-loai-thue-doanh-nghiep-phai-nop-onesme-4-150x94.jpg 150w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/04\/cac-loai-thue-doanh-nghiep-phai-nop-onesme-4-696x435.jpg 696w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-10133\" class=\"wp-caption-text\">Tham kh\u1ea3o ngay c\u00e1c d\u1ecbch v\u1ee5 c\u1ee7a oneSME \u0111\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7u qu\u1ea3 h\u01a1n<\/figcaption><\/figure>\n<p>Vi\u1ec7c tu\u00e2n th\u1ee7 v\u00e0 hi\u1ec3u r\u00f5 <strong>c\u00e1c lo\u1ea1i thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p<\/strong> l\u00e0 n\u1ec1n t\u1ea3ng quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng kinh doanh hi\u1ec7u qu\u1ea3 v\u00e0 b\u1ec1n v\u1eefng. \u0110\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, <strong>oneSME<\/strong> cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p s\u1ed1 to\u00e0n di\u1ec7n nh\u01b0 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p <strong>VNPT ASME, ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed VNPT Invoice hay gi\u1ea3i ph\u00e1p k\u00fd s\u1ed1 t\u1eeb xa VNPT SmartCA<\/strong>. Nh\u1eefng d\u1ecbch v\u1ee5 n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh k\u1ebf to\u00e1n m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/p>\n<p>\u0110\u1ec3 kh\u00e1m ph\u00e1 th\u00eam v\u1ec1 c\u00e1c gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p b\u1ea1n, h\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi oneSME. \u0110\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a oneSME lu\u00f4n s\u1eb5n s\u00e0ng t\u01b0 v\u1ea5n v\u00e0 \u0111\u1ed3ng h\u00e0nh c\u00f9ng b\u1ea1n tr\u00ean h\u00e0nh tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1, gi\u00fap doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd v\u00e0 b\u1ec1n v\u1eefng trong m\u00f4i tr\u01b0\u1eddng kinh doanh hi\u1ec7n \u0111\u1ea1i.<\/p>\n<p>_______<\/p>\n<p>Th\u00f4ng tin li\u00ean h\u1ec7:<\/p>\n<ul>\n<li>Website: <a href=\"https:\/\/onesme.vn\/\">https:\/\/onesme.vn<\/a><\/li>\n<li>Hotline: 1800 1260<\/li>\n<li>Email: <a href=\"mailto:onesme@vnpt.vn\">onesme@vnpt.vn<\/a><\/li>\n<li>T\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed: <a href=\"https:\/\/onesme.vn\/enterprise\/contact-us\">https:\/\/onesme.vn\/enterprise\/contact-us<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Khi v\u1eadn h\u00e0nh m\u1ed9t doanh nghi\u1ec7p, ngo\u00e0i vi\u1ec7c t\u1eadp trung v\u00e0o chi\u1ebfn l\u01b0\u1ee3c kinh doanh, t\u1ed1i \u01b0u l\u1ee3i nhu\u1eadn, th\u00ec vi\u1ec7c tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf l\u00e0 \u0111i\u1ec1u kh\u00f4ng th\u1ec3 b\u1ecf qua. V\u1eady c\u00e1c lo\u1ea1i thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p bao g\u1ed3m nh\u1eefng g\u00ec? L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7u qu\u1ea3, tr\u00e1nh r\u1ee7i [&hellip;]<\/p>\n","protected":false},"author":37,"featured_media":10129,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[304],"class_list":{"0":"post-10128","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-tin-tuc-su-kien","8":"tag-thue-doanh-nghiep"},"_links":{"self":[{"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts\/10128","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/users\/37"}],"replies":[{"embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/comments?post=10128"}],"version-history":[{"count":2,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts\/10128\/revisions"}],"predecessor-version":[{"id":10135,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts\/10128\/revisions\/10135"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/media\/10129"}],"wp:attachment":[{"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/media?parent=10128"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/categories?post=10128"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/tags?post=10128"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}