{"id":10128,"date":"2026-10-16T10:45:04","date_gmt":"2026-10-16T03:45:04","guid":{"rendered":"https:\/\/onesme.vn\/blog\/?p=10128"},"modified":"2026-10-17T14:36:27","modified_gmt":"2026-10-17T07:36:27","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 n\u0103m 2026"},"content":{"rendered":"<p data-pm-slice=\"1 1 []\">B\u00ean c\u1ea1nh vi\u1ec7c ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 t\u1ed1i \u01b0u l\u1ee3i nhu\u1eadn, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh. V\u1eady <strong>c\u00e1c lo\u1ea1i thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p<\/strong> trong n\u0103m 2026 g\u1ed3m nh\u1eefng g\u00ec? M\u1ee9c thu\u1ebf v\u00e0 c\u00e1ch t\u00ednh ra sao? H\u00e3y c\u00f9ng <strong>oneSME<\/strong> t\u00ecm hi\u1ec3u chi ti\u1ebft trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 h\u1ea1n ch\u1ebf nh\u1eefng sai s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/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-6af8fde360f95\" 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-6af8fde360f95\"><\/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\/#1_Doanh_nghiep_phai_nop_nhung_loai_thue_nao\" title=\"1. Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0o?\">1. Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p nh\u1eefng lo\u1ea1i thu\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\/#2_Thue_gia_tri_gia_tang\" title=\"2. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\">2. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/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\/#21_Phuong_phap_khau_tru\" title=\"2.1 Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb\">2.1 Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/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\/#22_Phuong_phap_truc_tiep\" title=\"2.2 Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp\">2.2 Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><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\/#3_Thue_thu_nhap_doanh_nghiep_TNDN\" title=\"3. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)\">3. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/a><ul class='ez-toc-list-level-3'><li class='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\/#31_Cach_tinh_va_tam_nop_thue_TNDN\" title=\"3.1 C\u00e1ch t\u00ednh v\u00e0 t\u1ea1m n\u1ed9p thu\u1ebf TNDN:\">3.1 C\u00e1ch t\u00ednh v\u00e0 t\u1ea1m n\u1ed9p thu\u1ebf TNDN:<\/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\/#32_Chinh_sach_mien_thue_TNDN_cho_doanh_nghiep_moi_thanh_lap\" title=\"3.2 Ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp\">3.2 Ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/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\/#4_Thue_thu_nhap_ca_nhan_TNCN\" title=\"4. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)\">4. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/cac-loai-thue-doanh-nghiep-phai-nop.html\/#5_Cac_loai_thue_khac_theo_nganh_nghe\" title=\"5. C\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c theo ng\u00e0nh ngh\u1ec1\">5. C\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c theo ng\u00e0nh ngh\u1ec1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/cac-loai-thue-doanh-nghiep-phai-nop.html\/#6_Doanh_nghiep_tien_hanh_nop_thue_theo_hinh_thuc_nao\" title=\"6. Doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh n\u1ed9p thu\u1ebf theo h\u00ecnh th\u1ee9c n\u00e0o?\">6. 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=\"1_Doanh_nghiep_phai_nop_nhung_loai_thue_nao\"><\/span><b>1. Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-pm-slice=\"1 3 []\">Theo Lu\u1eadt Doanh nghi\u1ec7p 2020, doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n v\u00e0 thu\u1ebf theo quy \u0111\u1ecbnh. Ngay c\u1ea3 khi ch\u01b0a c\u00f3 doanh thu, doanh nghi\u1ec7p v\u1eabn c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00e1c ngh\u0129a v\u1ee5 k\u00ea khai ph\u00e1t sinh.<\/p>\n<p>C\u00e1c quy \u0111\u1ecbnh trong b\u00e0i \u00e1p d\u1ee5ng ch\u1ee7 y\u1ebfu cho c\u00f4ng ty TNHH, c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty h\u1ee3p danh v\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 c\u01a1 ch\u1ebf khai v\u00e0 n\u1ed9p thu\u1ebf ri\u00eang.<\/p>\n<p>C\u00e1c lo\u1ea1i thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c chia th\u00e0nh hai nh\u00f3m:<\/p>\n<ul data-spread=\"false\">\n<li><strong>Nh\u00f3m thu\u1ebf th\u01b0\u1eddng g\u1eb7p:<\/strong> Thu\u1ebf GTGT, thu\u1ebf TNDN v\u00e0 ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN khi chi tr\u1ea3 thu nh\u1eadp. \u0110\u00e2y l\u00e0 nh\u1eefng ngh\u0129a v\u1ee5 ph\u1ea7n l\u1edbn doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li><strong>Nh\u00f3m thu\u1ebf theo ng\u00e0nh ngh\u1ec1:<\/strong> Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u, thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p. C\u00e1c kho\u1ea3n thu\u1ebf n\u00e0y ph\u00e1t sinh khi doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf.<\/li>\n<\/ul>\n<table style=\"height: 261px; width: 100%;\" border=\"2\" data-pm-slice=\"3 3 []\">\n<tbody>\n<tr style=\"height: 53px;\">\n<th style=\"height: 53px;\">Lo\u1ea1i thu\u1ebf<\/th>\n<th style=\"height: 53px;\">M\u1ee9c thu\u1ebf<\/th>\n<th style=\"height: 53px;\">K\u1ef3 k\u00ea khai, n\u1ed9p thu\u1ebf<\/th>\n<\/tr>\n<tr style=\"height: 78px;\">\n<td style=\"height: 78px;\"><strong>Thu\u1ebf GTGT<\/strong><\/td>\n<td style=\"height: 78px;\">0%, 5%, 10%; m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m c\u00f2n 8% \u0111\u1ebfn h\u1ebft n\u0103m 2026<\/td>\n<td style=\"height: 78px;\">Theo th\u00e1ng ho\u1eb7c qu\u00fd<\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"height: 52px;\"><strong>Thu\u1ebf TNDN<\/strong><\/td>\n<td style=\"height: 52px;\">Th\u00f4ng th\u01b0\u1eddng 15%, 17% ho\u1eb7c 20% t\u00f9y \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng<\/td>\n<td style=\"height: 52px;\">T\u1ea1m n\u1ed9p theo qu\u00fd, quy\u1ebft to\u00e1n theo n\u0103m<\/td>\n<\/tr>\n<tr style=\"height: 78px;\">\n<td style=\"height: 78px;\"><strong>Thu\u1ebf TNCN kh\u1ea5u tr\u1eeb t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/strong><\/td>\n<td style=\"height: 78px;\">Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn 5 b\u1eadc, t\u1eeb 5% \u0111\u1ebfn 35% \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng<\/td>\n<td style=\"height: 78px;\">Khai theo qu\u00fd t\u1eeb 01\/07\/2026; quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-pm-slice=\"1 1 []\"><em><strong>L\u01b0u \u00fd:<\/strong> T\u1eeb ng\u00e0y 01\/01\/2026, doanh nghi\u1ec7p kh\u00f4ng c\u00f2n ph\u1ea3i n\u1ed9p<strong><a href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/thue-mon-bai-la-gi-nhung-dieu-can-biet-ve-thue-mon-bai.html\" target=\"_blank\" rel=\"noopener\"> thu\u1ebf m\u00f4n b\u00e0i<\/a> (th\u01b0\u1eddng g\u1ecdi l\u00e0 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i)<\/strong> theo Ngh\u1ecb quy\u1ebft 198\/2025\/QH15. C\u00e1c kho\u1ea3n l\u1ec7 ph\u00ed c\u00f2n n\u1ee3 c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/em><\/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=\"2_Thue_gia_tri_gia_tang\"><\/span><strong>2. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) l\u00e0 kho\u1ea3n thu\u1ebf c\u1ed9ng v\u00e0o gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. Ng\u01b0\u1eddi mua l\u00e0 ng\u01b0\u1eddi tr\u1ea3 kho\u1ea3n thu\u1ebf n\u00e0y, c\u00f2n doanh nghi\u1ec7p b\u00e1n h\u00e0ng thu l\u1ea1i v\u00e0 n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc. M\u1ed9t chi\u1ebfc b\u00e0n c\u00f3 gi\u00e1 ch\u01b0a thu\u1ebf 1.000.000 \u0111\u1ed3ng, n\u1ebfu ch\u1ecbu thu\u1ebf su\u1ea5t 10%, s\u1ebd \u0111\u01b0\u1ee3c b\u00e1n cho kh\u00e1ch v\u1edbi gi\u00e1 1.100.000 \u0111\u1ed3ng. Ph\u1ea7n 100.000 \u0111\u1ed3ng ch\u00eanh l\u1ec7ch l\u00e0 thu\u1ebf GTGT. <\/span><span style=\"font-weight: 400;\">Khi mua h\u00e0ng h\u00f3a, nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o, doanh nghi\u1ec7p c\u0169ng \u0111\u00e3 tr\u1ea3 thu\u1ebf GTGT cho b\u00ean b\u00e1n. V\u00ec v\u1eady, s\u1ed1 thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p th\u01b0\u1eddng l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa thu\u1ebf thu \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch v\u00e0 thu\u1ebf \u0111\u00e3 tr\u1ea3 khi mua v\u00e0o<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo 2 ph\u01b0\u01a1ng ph\u00e1p:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"21_Phuong_phap_khau_tru\"><\/span>2.1 Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u00c1p d\u1ee5ng v\u1edbi doanh nghi\u1ec7p c\u00f3 doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Doanh nghi\u1ec7p c\u00f3 doanh thu th\u1ea5p h\u01a1n v\u1eabn c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng t\u1ef1 nguy\u1ec7n n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<p>C\u00f4ng th\u1ee9c:<\/p>\n<table style=\"height: 59px; width: 100%; border-collapse: collapse;\" border=\"2\">\n<tbody>\n<tr style=\"height: 59px;\">\n<td style=\"width: 100%; height: 59px; text-align: center;\"><em><b>Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Thu\u1ebf GTGT \u0111\u1ea7u ra \u2013 Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b><\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-pm-slice=\"1 3 []\">Trong \u0111\u00f3:<\/p>\n<ul>\n<li data-pm-slice=\"1 3 []\">Thu\u1ebf GTGT \u0111\u1ea7u ra l\u00e0 s\u1ed1 thu\u1ebf t\u00ednh tr\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 doanh nghi\u1ec7p b\u00e1n ra.<\/li>\n<li>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 s\u1ed1 thu\u1ebf t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p data-pm-slice=\"1 1 []\">Thu\u1ebf GTGT c\u00f3 ba m\u1ee9c thu\u1ebf su\u1ea5t c\u01a1 b\u1ea3n l\u00e0 <strong>0%, 5% v\u00e0 10%<\/strong>, t\u00f9y lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n<p><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: Trong qu\u00fd I, c\u00f4ng ty A c\u00f3 thu\u1ebf GTGT \u0111\u1ea7u ra l\u00e0 <strong>200 tri\u1ec7u \u0111\u1ed3ng<\/strong>. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 <strong>150 tri\u1ec7u \u0111\u1ed3ng<\/strong>. S\u1ed1 thu\u1ebf c\u00f4ng ty A ph\u1ea3i n\u1ed9p cho qu\u00fd I l\u00e0 <strong>50 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"22_Phuong_phap_truc_tiep\"><\/span>2.2 Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-pm-slice=\"1 1 []\">Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u00f3 hai c\u00e1ch t\u00ednh, t\u00f9y thu\u1ed9c v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p data-pm-slice=\"1 1 []\"><strong>Tr\u01b0\u1eddng h\u1ee3p 1: T\u00ednh thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/strong><\/p>\n<p data-pm-slice=\"1 1 []\">\u00c1p d\u1ee5ng v\u1edbi doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n t\u00ednh thu\u1ebf tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu, th\u01b0\u1eddng l\u00e0 doanh nghi\u1ec7p c\u00f3 doanh thu h\u1eb1ng n\u0103m d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng v\u00e0 kh\u00f4ng \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. Ngo\u00e0i ra, m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c kinh doanh kh\u00e1c c\u0169ng thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh.<\/p>\n<p>C\u00f4ng th\u1ee9c:<\/p>\n<table style=\"height: 59px; width: 100%; border-collapse: collapse;\" border=\"2\">\n<tbody>\n<tr style=\"height: 59px;\">\n<td style=\"width: 100%; height: 59px; text-align: center;\"><em><b>Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf \u00d7 T\u1ef7 l\u1ec7 % theo ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b><\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-pm-slice=\"1 1 []\">T\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng nh\u00f3m ho\u1ea1t \u0111\u1ed9ng:<\/p>\n<table style=\"width: 100%;\" border=\"2\" data-pm-slice=\"3 3 []\">\n<tbody>\n<tr>\n<th>Ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/th>\n<th>T\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf<\/th>\n<\/tr>\n<tr>\n<td>Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a<\/td>\n<td>1%<\/td>\n<\/tr>\n<tr>\n<td>D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/td>\n<td>3%<\/td>\n<\/tr>\n<tr>\n<td>Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c<\/td>\n<td>2%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-pm-slice=\"1 1 []\"><em>V\u00ed d\u1ee5:<\/em> C\u00f4ng ty A cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, t\u00ednh thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu. Trong m\u1ed9t qu\u00fd, doanh thu t\u00ednh thu\u1ebf c\u1ee7a c\u00f4ng ty l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng. V\u1edbi t\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf 5%, s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p l\u00e0: 300 tri\u1ec7u \u00d7 5% = <strong>15 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/p>\n<p data-pm-slice=\"1 1 []\"><strong>L\u01b0u \u00fd v\u1ec1 gi\u1ea3m thu\u1ebf n\u0103m 2026:<\/strong> <em>\u0110\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2026, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m 20% t\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n gi\u1ea3m thu\u1ebf GTGT. V\u00ed d\u1ee5, d\u1ecbch v\u1ee5 c\u00f3 t\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf 5% s\u1ebd gi\u1ea3m xu\u1ed1ng c\u00f2n 4%. N\u1ebfu d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n c\u1ee7a c\u00f4ng ty A thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong v\u00ed d\u1ee5 tr\u00ean c\u00f2n <strong>12 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/em><\/p>\n<p data-pm-slice=\"1 1 []\"><strong>Tr\u01b0\u1eddng h\u1ee3p 2: T\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/p>\n<p data-pm-slice=\"1 1 []\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng <strong>mua, b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd<\/strong>. Kh\u00e1c v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u00ednh thu\u1ebf tr\u00ean doanh thu, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh thu\u1ebf d\u1ef1a tr\u00ean ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 thanh to\u00e1n b\u00e1n ra v\u00e0 gi\u00e1 thanh to\u00e1n mua v\u00e0o t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p data-pm-slice=\"1 1 []\">C\u00f4ng th\u1ee9c:<\/p>\n<table style=\"height: 59px; width: 100%; border-collapse: collapse;\" border=\"2\">\n<tbody>\n<tr style=\"height: 59px;\">\n<td style=\"width: 100%; height: 59px; text-align: center;\"><em><b>Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Gi\u00e1 tr\u1ecb gia t\u0103ng (Gi\u00e1 b\u00e1n ra &#8211; gi\u00e1 mua v\u00e0o t\u01b0\u01a1ng \u1ee9ng) \u00d7 10%<\/b><\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-pm-slice=\"1 3 []\"><em>V\u00ed d\u1ee5:<\/em> C\u00f4ng ty C mua m\u1ed9t s\u1ea3n ph\u1ea9m v\u00e0ng v\u1edbi gi\u00e1 thanh to\u00e1n 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0 b\u00e1n ra v\u1edbi gi\u00e1 thanh to\u00e1n 120 tri\u1ec7u \u0111\u1ed3ng. Gi\u1ea3 s\u1eed kh\u00f4ng ph\u00e1t sinh kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c:<\/p>\n<ul>\n<li>Gi\u00e1 tr\u1ecb gia t\u0103ng: 120 \u2212 100 = <strong>20 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/li>\n<li>Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p: 20 tri\u1ec7u \u00d7 10% = <strong>2 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"3_Thue_thu_nhap_doanh_nghiep_TNDN\"><\/span><strong>3. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) l\u00e0 kho\u1ea3n thu\u1ebf t\u00ednh tr\u00ean ph\u1ea7n l\u1ee3i nhu\u1eadn doanh nghi\u1ec7p l\u00e0m ra trong n\u0103m. Doanh nghi\u1ec7p l\u1ea5y doanh thu tr\u1eeb \u0111i c\u00e1c chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea7n thu nh\u1eadp ph\u1ea3i ch\u1ecbu thu\u1ebf. Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 l\u00e3i th\u00ec kh\u00f4ng ph\u00e1t sinh thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p>C\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t TNDN nh\u01b0 sau:<\/p>\n<table style=\"height: 130px; width: 100%; border-collapse: collapse;\" border=\"2\">\n<tbody>\n<tr style=\"height: 52px;\">\n<td style=\"width: 70.4023%; height: 52px;\"><strong>T\u1ed5ng doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 l\u00e0m c\u0103n c\u1ee9<\/strong><\/td>\n<td style=\"width: 29.5977%; height: 52px;\"><strong>Thu\u1ebf su\u1ea5t<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"width: 70.4023%; height: 26px;\">Kh\u00f4ng qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng<\/td>\n<td style=\"width: 29.5977%; height: 26px;\">15%<\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"width: 70.4023%; height: 26px;\">Tr\u00ean 3 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng<\/td>\n<td style=\"width: 29.5977%; height: 26px;\">17%<\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"width: 70.4023%; height: 26px;\">Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng<\/td>\n<td style=\"width: 29.5977%; height: 26px;\">20%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-pm-slice=\"1 1 []\">Doanh thu d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t bao g\u1ed3m doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5, doanh thu t\u00e0i ch\u00ednh v\u00e0 thu nh\u1eadp kh\u00e1c theo quy \u0111\u1ecbnh:<\/p>\n<ul>\n<li><strong>C\u00f4ng ty con ho\u1eb7c c\u00f4ng ty c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft:<\/strong> Kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c 15% ho\u1eb7c 17% n\u1ebfu doanh nghi\u1ec7p trong quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng hai m\u1ee9c thu\u1ebf n\u00e0y.<\/li>\n<li><strong>M\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp \u0111\u1eb7c th\u00f9:<\/strong> Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, kinh doanh tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed tr\u00ean m\u1ea1ng v\u00e0 m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c 15% ho\u1eb7c 17%. C\u00e1c ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c d\u1ea7u kh\u00ed, t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t ri\u00eang.<\/li>\n<li><strong>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp:<\/strong> N\u1ebfu ch\u01b0a c\u00f3 doanh thu n\u0103m tr\u01b0\u1edbc, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t theo doanh thu d\u1ef1 ki\u1ebfn c\u1ee7a n\u0103m \u0111\u1ea7u ti\u00ean v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi doanh thu th\u1ef1c t\u1ebf khi k\u1ebft th\u00fac n\u0103m.<\/li>\n<\/ul>\n<p><em>V\u00ed d\u1ee5:<\/em> C\u00f4ng ty D kinh doanh d\u1ecbch v\u1ee5 thi\u1ebft k\u1ebf, c\u00f3 t\u1ed5ng doanh thu n\u0103m 2025 l\u00e0 2,5 t\u1ef7 \u0111\u1ed3ng. C\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9c l\u1eadp v\u00e0 kh\u00f4ng c\u00f3 kho\u1ea3n thu nh\u1eadp thu\u1ed9c di\u1ec7n lo\u1ea1i tr\u1eeb &#8211;&gt; N\u0103m 2026, c\u00f4ng ty \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t TNDN <strong>15%<\/strong>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"31_Cach_tinh_va_tam_nop_thue_TNDN\"><\/span>3.1 C\u00e1ch t\u00ednh v\u00e0 t\u1ea1m n\u1ed9p thu\u1ebf TNDN:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-pm-slice=\"1 1 []\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ednh thu\u1ebf TNDN qua ba b\u01b0\u1edbc:<\/p>\n<p><strong>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/p>\n<p>Thu nh\u1eadp ch\u1ecbu thu\u1ebf = Doanh thu \u2212 Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb + Thu nh\u1eadp kh\u00e1c.<\/p>\n<p><strong>B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/p>\n<p>Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u2212 Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u2212 L\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n.<\/p>\n<p><em><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n l\u00e0 ph\u1ea7n l\u1ed7 c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc, \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp c\u1ee7a n\u0103m c\u00f3 l\u00e3i. Doanh nghi\u1ec7p c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 th\u00ec tr\u1eeb th\u00eam ph\u1ea7n tr\u00edch l\u1eadp tr\u01b0\u1edbc khi nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t.<\/span><\/em><\/p>\n<p><strong>B\u01b0\u1edbc 3: T\u00ednh thu\u1ebf TNDN ph\u1ea3i n\u1ed9p<\/strong><\/p>\n<p>Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = Thu nh\u1eadp t\u00ednh thu\u1ebf \u00d7 Thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng.<\/p>\n<p>N\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf, s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh sau khi \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p data-pm-slice=\"1 1 []\"><span style=\"font-weight: 400;\"><em>V\u00ed d\u1ee5:<\/em> N\u0103m 2026, c\u00f4ng ty C c\u00f3 doanh thu 2,8 t\u1ef7 \u0111\u1ed3ng v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb 2,3 t\u1ef7 \u0111\u1ed3ng. Thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 2,8 \u2013 2,3 = 0,5 t\u1ef7 \u0111\u1ed3ng, t\u1ee9c 500 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty C c\u00f2n kho\u1ea3n l\u1ed7 n\u0103m 2025 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n 100 tri\u1ec7u \u0111\u1ed3ng, n\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 500 \u2013 100 = 400 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty C \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 15% theo doanh thu n\u0103m 2025, n\u00ean s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p l\u00e0 400 tri\u1ec7u \u0111\u1ed3ng \u00d7 15% = 60 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong n\u0103m, doanh nghi\u1ec7p ch\u01b0a bi\u1ebft ch\u00ednh x\u00e1c l\u1ee3i nhu\u1eadn c\u1ea3 n\u0103m. V\u00ec v\u1eady, doanh nghi\u1ec7p t\u1ea1m n\u1ed9p thu\u1ebf TNDN theo t\u1eebng qu\u00fd d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u \u01b0\u1edbc t\u00ednh, kh\u00f4ng c\u1ea7n n\u1ed9p t\u1edd khai qu\u00fd. T\u1eeb ng\u00e0y 01\/7\/2026, h\u1ea1n t\u1ea1m n\u1ed9p l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd ti\u1ebfp theo.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cu\u1ed1i n\u0103m, doanh nghi\u1ec7p quy\u1ebft to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ch\u00ednh th\u1ee9c. T\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 4 qu\u00fd c\u1ea7n \u0111\u1ea1t \u00edt nh\u1ea5t 80% s\u1ed1 thu\u1ebf quy\u1ebft to\u00e1n. N\u1ebfu t\u1ea1m n\u1ed9p th\u1ea5p h\u01a1n m\u1ee9c n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p cho ph\u1ea7n c\u00f2n thi\u1ebfu.<\/span><\/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=\"32_Chinh_sach_mien_thue_TNDN_cho_doanh_nghiep_moi_thanh_lap\"><\/span>3.2 Ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 10 Ngh\u1ecb quy\u1ebft 198\/2025\/QH15, doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN trong 3 n\u0103m. Th\u1eddi gian mi\u1ec5n t\u00ednh t\u1eeb ng\u00e0y doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u. Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn chi ti\u1ebft \u01b0u \u0111\u00e3i n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u01afu \u0111\u00e3i kh\u00f4ng \u00e1p d\u1ee5ng v\u1edbi doanh nghi\u1ec7p h\u00ecnh th\u00e0nh t\u1eeb s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh. \u01afu \u0111\u00e3i c\u0169ng kh\u00f4ng \u00e1p d\u1ee5ng khi ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ho\u1eb7c ng\u01b0\u1eddi g\u00f3p v\u1ed1n l\u1edbn nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p m\u1edbi t\u1eebng gi\u1eef vai tr\u00f2 t\u01b0\u01a1ng t\u1ef1 t\u1ea1i m\u1ed9t doanh nghi\u1ec7p kh\u00e1c \u0111ang ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<h2 data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"4_Thue_thu_nhap_ca_nhan_TNCN\"><\/span><strong>4. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) l\u00e0 kho\u1ea3n thu\u1ebf t\u00ednh tr\u00ean thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, ch\u1ee7 y\u1ebfu l\u00e0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf. Doanh nghi\u1ec7p gi\u1eef l\u1ea1i ph\u1ea7n thu\u1ebf n\u00e0y m\u1ed7i khi tr\u1ea3 l\u01b0\u01a1ng, sau \u0111\u00f3 n\u1ed9p thay v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Vi\u1ec7c gi\u1eef l\u1ea1i thu\u1ebf tr\u01b0\u1edbc khi tr\u1ea3 l\u01b0\u01a1ng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026, hai thay \u0111\u1ed5i d\u01b0\u1edbi \u0111\u00e2y l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u0103ng:<\/b><span style=\"font-weight: 400;\"> 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 11 tri\u1ec7u \u0111\u1ed3ng v\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bi\u1ec3u thu\u1ebf r\u00fat t\u1eeb 7 b\u1eadc xu\u1ed1ng 5 b\u1eadc:<\/b><span style=\"font-weight: 400;\"> thu\u1ebf su\u1ea5t t\u1eeb 5% \u0111\u1ebfn 35% theo b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; height: 200px;\" border=\"2\">\n<thead>\n<tr style=\"height: 36px;\">\n<th style=\"height: 36px;\" scope=\"col\">B\u1eadc<\/th>\n<th style=\"height: 36px;\" scope=\"col\">Thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng<\/th>\n<th style=\"height: 36px;\" scope=\"col\">Thu\u1ebf su\u1ea5t<\/th>\n<th style=\"height: 36px;\" scope=\"col\">S\u1ed1 tr\u1eeb nhanh<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"height: 36px;\">\n<td style=\"height: 36px;\">1<\/td>\n<td style=\"height: 36px;\">\u0110\u1ebfn 10 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<td style=\"height: 36px;\">5%<\/td>\n<td style=\"height: 36px;\">0<\/td>\n<\/tr>\n<tr style=\"height: 33px;\">\n<td style=\"height: 33px;\">2<\/td>\n<td style=\"height: 33px;\">Tr\u00ean 10 \u0111\u1ebfn 30 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<td style=\"height: 33px;\">10%<\/td>\n<td style=\"height: 33px;\">0,5 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr style=\"height: 34px;\">\n<td style=\"height: 34px;\">3<\/td>\n<td style=\"height: 34px;\">Tr\u00ean 30 \u0111\u1ebfn 60 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<td style=\"height: 34px;\">20%<\/td>\n<td style=\"height: 34px;\">3,5 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr style=\"height: 35px;\">\n<td style=\"height: 35px;\">4<\/td>\n<td style=\"height: 35px;\">Tr\u00ean 60 \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<td style=\"height: 35px;\">30%<\/td>\n<td style=\"height: 35px;\">9,5 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"height: 26px;\">5<\/td>\n<td style=\"height: 26px;\">Tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<td style=\"height: 26px;\">35%<\/td>\n<td style=\"height: 26px;\">14,5 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Thu\u1ebf TNCN \u0111\u01b0\u1ee3c t\u00ednh l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, ngh\u0129a l\u00e0 ph\u1ea7n thu nh\u1eadp thu\u1ed9c b\u1eadc n\u00e0o ch\u1ecbu thu\u1ebf su\u1ea5t c\u1ee7a b\u1eadc \u0111\u00f3. <strong>S\u1ed1 tr\u1eeb nhanh<\/strong> gi\u00fap ra c\u00f9ng k\u1ebft qu\u1ea3 m\u00e0 kh\u00f4ng ph\u1ea3i t\u00ednh ri\u00eang t\u1eebng b\u1eadc.<\/em><\/p>\n<p>C\u00e1ch t\u00ednh thu\u1ebf:<\/p>\n<table style=\"height: 59px; width: 100%; border-collapse: collapse;\" border=\"2\">\n<tbody>\n<tr style=\"height: 59px;\">\n<td style=\"width: 100%; height: 59px; text-align: center;\"><em><b>Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Thu nh\u1eadp t\u00ednh thu\u1ebf \u00d7 Thu\u1ebf su\u1ea5t \u2013 S\u1ed1 tr\u1eeb nhanh<\/b><\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>Thu nh\u1eadp ch\u1ecbu thu\u1ebf = T\u1ed5ng ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u2013 C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf (1)<\/li>\n<li>Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u2013 Gi\u1ea3m tr\u1eeb gia c\u1ea3nh(2) \u2013 B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c(3) \u2013 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb kh\u00e1c (n\u1ebfu c\u00f3)<\/li>\n<\/ul>\n<p>C\u00e1c kho\u1ea3n trong c\u00f4ng th\u1ee9c \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/p>\n<p><strong>(1)<\/strong> ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m vi\u1ec7c ban \u0111\u00eam v\u00e0 ti\u1ec1n \u0103n gi\u1eefa ca. Ti\u1ec1n \u0103n gi\u1eefa ca \u0111\u01b0\u1ee3c mi\u1ec5n t\u1ed1i \u0111a 1,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng t\u1eeb ng\u00e0y 01\/7\/2026.<br \/>\n<strong>(2)<\/strong> 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<br \/>\n<strong>(3)<\/strong> ph\u1ea7n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ef1 \u0111\u00f3ng, t\u1ed5ng c\u1ed9ng 10,5% m\u1ee9c l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m.<\/p>\n<p dir=\"ltr\">V\u00ed d\u1ee5: <span style=\"font-weight: 400;\">Nh\u00e2n vi\u00ean D c\u00f3 l\u01b0\u01a1ng 25 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Nh\u00e2n vi\u00ean D \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c 10,5% tr\u00ean m\u1ee9c l\u01b0\u01a1ng n\u00e0y, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 2,625 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng. Thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 25 \u2013 15,5 \u2013 2,625 = 6,875 tri\u1ec7u \u0111\u1ed3ng, thu\u1ed9c b\u1eadc 1. Doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb 6,875 tri\u1ec7u \u0111\u1ed3ng \u00d7 5% = 343.750 \u0111\u1ed3ng m\u1ed7i th\u00e1ng.<\/span><\/p>\n<p dir=\"ltr\">T\u01b0\u1ee3ng t\u1ef1 v\u1edbi: Nh\u00e2n vi\u00ean E c\u00f3 l\u01b0\u01a1ng 40 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, c\u00f3 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 kh\u00f4ng c\u00f3 kho\u1ea3n kh\u00f4ng t\u00ednh thu\u1ebf.<\/p>\n<ul dir=\"ltr\">\n<li>B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c: 40 tri\u1ec7u \u0111\u1ed3ng \u00d7 10,5% = 4,2 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<li>Thu nh\u1eadp t\u00ednh thu\u1ebf: 40 \u2013 15,5 \u2013 6,2 \u2013 4,2 = 14,1 tri\u1ec7u \u0111\u1ed3ng, thu\u1ed9c b\u1eadc 2.<\/li>\n<li>Thu\u1ebf TNCN = 14,1 tri\u1ec7u \u0111\u1ed3ng \u00d7 10% \u2013 0,5 tri\u1ec7u \u0111\u1ed3ng = 910.000 \u0111\u1ed3ng\/th\u00e1ng.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"5_Cac_loai_thue_khac_theo_nganh_nghe\"><\/span><b>5. C\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c theo ng\u00e0nh ngh\u1ec1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u00f9y ng\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i n\u1ed9p th\u00eam c\u00e1c lo\u1ea1i thu\u1ebf sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u:<\/b><span style=\"font-weight: 400;\"> n\u1ed9p khi doanh nghi\u1ec7p \u0111\u01b0a h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi \u0111\u1ec3 b\u00e1n ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c nh\u1eadp v\u1ec1 Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t:<\/b><span style=\"font-weight: 400;\"> \u0111\u00e1nh th\u00eam v\u00e0o m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng Nh\u00e0 n\u01b0\u1edbc mu\u1ed1n h\u1ea1n ch\u1ebf ti\u00eau d\u00f9ng nh\u01b0 r\u01b0\u1ee3u, bia, thu\u1ed1c l\u00e1, \u00f4 t\u00f4. Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ho\u1eb7c nh\u1eadp kh\u1ea9u c\u00e1c m\u1eb7t h\u00e0ng n\u00e0y l\u00e0 b\u00ean n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng:<\/b><span style=\"font-weight: 400;\"> \u0111\u00e1nh v\u00e0o s\u1ea3n ph\u1ea9m g\u00e2y h\u1ea1i cho m\u00f4i tr\u01b0\u1eddng nh\u01b0 x\u0103ng d\u1ea7u, than \u0111\u00e1 v\u00e0 t\u00fai ni l\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf t\u00e0i nguy\u00ean:<\/b><span style=\"font-weight: 400;\"> n\u1ed9p khi doanh nghi\u1ec7p khai th\u00e1c kho\u00e1ng s\u1ea3n, n\u01b0\u1edbc, g\u1ed7 r\u1eebng t\u1ef1 nhi\u00ean v\u00e0 c\u00e1c t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p:<\/b><span style=\"font-weight: 400;\"> n\u1ed9p h\u1eb1ng n\u0103m khi doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0m nh\u00e0 x\u01b0\u1edfng, v\u0103n ph\u00f2ng, c\u01a1 s\u1edf kinh doanh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ri\u00eang thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, Lu\u1eadt s\u1ed1 66\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2026 b\u1ed5 sung th\u00eam m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf. Nh\u00f3m h\u00e0ng m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 n\u01b0\u1edbc gi\u1ea3i kh\u00e1t c\u00f3 h\u00e0m l\u01b0\u1ee3ng \u0111\u01b0\u1eddng tr\u00ean 5g\/100ml, ch\u1ecbu thu\u1ebf su\u1ea5t 8% t\u1eeb n\u0103m 2027.<\/span><\/p>\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=\"6_Doanh_nghiep_tien_hanh_nop_thue_theo_hinh_thuc_nao\"><\/span><strong>6. 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><span style=\"font-weight: 400;\">Sau khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ecdn m\u1ed9t trong b\u1ed1n c\u00e1ch n\u1ed9p thu\u1ebf sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ed9p t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc:<\/b><span style=\"font-weight: 400;\"> ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p \u0111\u1ebfn tr\u1ef1c ti\u1ebfp Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 n\u1ed9p ti\u1ec1n thu\u1ebf.<\/span><\/li>\n<li><strong>N\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd<\/strong>: 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><b>N\u1ed9p qua ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i:<\/b><span style=\"font-weight: 400;\"> n\u1ed9p t\u1ea1i 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.<\/span><\/li>\n<li><strong>N\u1ed9p qua d\u1ecbch v\u1ee5 c\u00f4ng:<\/strong> 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 v\u00e0 thanh to\u00e1n qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng li\u00ean k\u1ebft, 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;&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\u00a0 VNPT Invoice, v\u00e0 VNPT SmartCA cung c\u1ea5p gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/onesme.vn\/enterprise\/service\/182\/hoa-don-dien-tu-vnpt-invoice\"><b>VNPT Invoice<\/b><\/a><b>:<\/b><span style=\"font-weight: 400;\"> 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 theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/onesme.vn\/enterprise\/service\/161\/ky-so-tu-xa-vnpt-smartca\"><b>VNPT SmartCA<\/b><\/a><b>:<\/b><span style=\"font-weight: 400;\"> d\u1ecbch v\u1ee5 ch\u1eef k\u00fd s\u1ed1 t\u1eeb xa. Doanh nghi\u1ec7p k\u00fd h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 gi\u1ea5y n\u1ed9p ti\u1ec1n ngay tr\u00ean \u0111i\u1ec7n tho\u1ea1i ho\u1eb7c tr\u00ecnh duy\u1ec7t web.<\/span><\/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 data-pm-slice=\"1 1 []\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ecm hi\u1ec3u c\u00e1c gi\u1ea3i ph\u00e1p t\u1ea1i <a href=\"https:\/\/onesme.vn\/\">oneSME<\/a> \u0111\u1ec3 l\u1ef1a ch\u1ecdn d\u1ecbch v\u1ee5 ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.<\/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>B\u00ean c\u1ea1nh vi\u1ec7c ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 t\u1ed1i \u01b0u l\u1ee3i nhu\u1eadn, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh. V\u1eady c\u00e1c lo\u1ea1i thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong n\u0103m 2026 g\u1ed3m nh\u1eefng g\u00ec? M\u1ee9c thu\u1ebf v\u00e0 c\u00e1ch t\u00ednh ra sao? H\u00e3y c\u00f9ng oneSME t\u00ecm hi\u1ec3u chi ti\u1ebft [&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":["post-10128","post","type-post","status-publish","format-standard","has-post-thumbnail","category-tin-tuc-su-kien","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":7,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts\/10128\/revisions"}],"predecessor-version":[{"id":12409,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts\/10128\/revisions\/12409"}],"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}]}}