{"id":18478,"date":"2026-09-21T13:47:19","date_gmt":"2026-09-21T06:47:19","guid":{"rendered":"https:\/\/useful.vn\/?p=18478"},"modified":"2026-09-21T13:47:19","modified_gmt":"2026-09-21T06:47:19","slug":"co-phai-cho-thue-nha-du-chi-mot-dong-cung-phai-ke-khai-thue","status":"publish","type":"post","link":"https:\/\/useful.vn\/?p=18478","title":{"rendered":"C\u00f3 ph\u1ea3i cho thu\u00ea nh\u00e0 ‘d\u00f9 ch\u1ec9 m\u1ed9t \u0111\u1ed3ng’ c\u0169ng ph\u1ea3i k\u00ea khai thu\u1ebf?"},"content":{"rendered":"
\n

\nC\u00f3 ph\u1ea3i cho thu\u00ea nh\u00e0 ‘d\u00f9 ch\u1ec9 m\u1ed9t \u0111\u1ed3ng’ c\u0169ng ph\u1ea3i k\u00ea khai thu\u1ebf? <\/h1>\n

T\u00f4i cho thu\u00ea 3 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 36 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, ch\u01b0a \u0111\u1ebfn m\u1ee9c 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m th\u00ec c\u00f3 ph\u1ea3i k\u00ea khai thu\u1ebf kh\u00f4ng?<\/p>\n

Sau khi mua \u0111\u01b0\u1ee3c c\u0103n nh\u00e0 \u0111\u1ea7u ti\u00ean \u0111\u1ec3 hai v\u1ee3 ch\u1ed3ng v\u00e0 c\u00e1c con c\u00f3 ch\u1ed7 \u1edf \u1ed5n \u0111\u1ecbnh, ch\u00fang t\u00f4i c\u1ed1 g\u1eafng d\u00e0nh d\u1ee5m, ch\u1eaft chiu mua th\u00eam c\u0103n nh\u00e0 nh\u1ecf, d\u1ef1 \u0111\u1ecbnh \u0111\u1ec3 d\u00e0nh l\u00e0m t\u00e0i s\u1ea3n cho c\u00e1c con sau n\u00e0y. Trong th\u1eddi gian ch\u1edd c\u00e1c con tr\u01b0\u1edfng th\u00e0nh, v\u1ee3 ch\u1ed3ng t\u00f4i cho thu\u00ea c\u0103n nh\u00e0 n\u00e0y \u0111\u1ec3 c\u00f3 th\u00eam kho\u1ea3n trang tr\u1ea3i sinh ho\u1ea1t gia \u0111\u00ecnh, m\u1ed7i th\u00e1ng \u0111\u01b0\u1ee3c 3 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

Hai v\u1ee3 ch\u1ed3ng t\u00f4i quanh n\u0103m \u0111\u1ea7u t\u1eaft m\u1eb7t t\u1ed1i, lo ki\u1ebfm ti\u1ec1n nu\u00f4i hai con n\u00ean c\u0169ng kh\u00f4ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n t\u00ecm hi\u1ec3u k\u1ef9 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. M\u1ea5y h\u00f4m tr\u01b0\u1edbc, t\u00f4i nghe anh trong t\u1ed5 d\u00e2n ph\u1ed1 n\u00f3i r\u1eb1ng b\u00e2y gi\u1edd cho thu\u00ea nh\u00e0 ph\u1ea3i k\u00ea khai thu\u1ebf, th\u1eadm ch\u00ed ph\u1ea3i \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, n\u1ebfu kh\u00f4ng s\u1ebd b\u1ecb ph\u1ea1t.<\/p>\n

Nghe v\u1eady t\u00f4i kh\u00e1 b\u1ea5t ng\u1edd v\u00ec t\u00f4i nh\u1edb l\u00fac tr\u01b0\u1edbc \u0111\u1ecdc b\u00e1o th\u1ea5y tin c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 ch\u1ec9 ph\u1ea3i k\u00ea khai thu\u1ebf khi ti\u1ec1n thu\u00ea \u1edf m\u1ee9c t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean. Trong khi c\u0103n nh\u00e0 c\u1ee7a t\u00f4i ch\u1ec9 cho thu\u00ea 3 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 36 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, ch\u01b0a \u0111\u1ebfn m\u1ee9c 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m th\u00ec l\u00e0m sao ph\u1ea3i k\u00ea khai?<\/p>\n

V\u00ec v\u1eady, t\u00f4i b\u0103n kho\u0103n kh\u00f4ng bi\u1ebft tr\u01b0\u1eddng h\u1ee3p c\u1ee7a m\u00ecnh c\u00f3 ph\u1ea3i k\u00ea khai thu\u1ebf, \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh kh\u00f4ng? N\u1ebfu c\u00f3 th\u00ec t\u00f4i c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, tr\u00e1nh b\u1ecb ph\u1ea1t?<\/p>\n

\u0110\u1ed9c gi\u1ea3 Duy H\u01b0ng <\/strong><\/p>\n

Th\u1ea1c s\u0129 lu\u1eadt Nguy\u1ec5n Tr\u00fac Anh t\u01b0 v\u1ea5n: <\/strong><\/p>\n

Ch\u00e0o b\u1ea1n, r\u1ea5t c\u00f3 th\u1ec3 do kh\u00f4ng th\u01b0\u1eddng xuy\u00ean xem tin t\u1ee9c, b\u1ea1n \u0111\u00e3 b\u1ecf l\u1ee1 nh\u1eefng quy \u0111\u1ecbnh m\u1edbi quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 cho thu\u00ea nh\u00e0 hi\u1ec7n nay.<\/p>\n

Th\u1ef1c t\u1ebf trong th\u1eddi gian qua, \u0111\u00e3 c\u00f3 r\u1ea5t nhi\u1ec1u ch\u1ee7 nh\u00e0 cho thu\u00ea nh\u1ea7m l\u1eabn gi\u1eefa vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/strong> v\u00e0 mi\u1ec5n k\u00ea khai thu\u1ebf<\/strong>. Th\u1ef1c t\u1ebf, \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c kh\u00f4ng ph\u1ea3i k\u00ea khai thu\u1ebf.<\/p>\n

Theo Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP) quy \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 t\u1eeb m\u1ed9t t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean.<\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng n\u00eau tr\u00ean, m\u1eb7c d\u00f9 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0ng v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf theo quy \u0111\u1ecbnh<\/strong>. C\u1ee5 th\u1ec3:<\/p>\n

Th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/em><\/p>\n

C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn khai hai l\u1ea7n ho\u1eb7c m\u1ed9t l\u1ea7n trong n\u0103m t\u00ednh thu\u1ebf.<\/p>\n

– N\u1ebfu ch\u1ecdn khai thu\u1ebf hai l\u1ea7n trong n\u0103m t\u00ednh thu\u1ebf th\u00ec th\u1eddi h\u1ea1n n\u1ed9p l\u1ea7n th\u1ee9 nh\u1ea5t ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/7 c\u1ee7a n\u0103m t\u00ednh thu\u1ebf v\u00e0 l\u1ea7n th\u1ee9 hai ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/01 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo c\u1ee7a n\u0103m t\u00ednh thu\u1ebf.<\/p>\n

– N\u1ebfu ch\u1ecdn khai thu\u1ebf m\u1ed9t l\u1ea7n trong n\u0103m t\u00ednh thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/01 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo c\u1ee7a n\u0103m t\u00ednh thu\u1ebf.<\/p>\n

Th\u00f4ng b\u00e1o doanh thu<\/em><\/p>\n

H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i 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\/1 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo.<\/p>\n

– \u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh b\u1eaft \u0111\u1ea7u kinh doanh trong 06 th\u00e1ng \u0111\u1ea7u n\u0103m, n\u1ebfu c\u00f3 doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh k\u1ec3 t\u1eeb khi b\u1eaft \u0111\u1ea7u \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/06 v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t 31\/7 v\u00e0 th\u00f4ng b\u00e1o doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh trong 06 th\u00e1ng cu\u1ed1i n\u0103m ch\u1eadm nh\u1ea5t 31\/1 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo.<\/p>\n

– \u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh b\u1eaft \u0111\u1ea7u kinh doanh trong 06 th\u00e1ng cu\u1ed1i n\u0103m n\u1ebfu doanh thu th\u1ef1c t\u1ebf t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh ch\u1eadm nh\u1ea5t 31\/01 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo.<\/p>\n

N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/em><\/p>\n

N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 c\u01a1 quan thu\u1ebf n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho thu\u00ea.<\/p>\n

\u0110\u0103ng k\u00fd h\u1ed9 kinh doanh v\u00e0 s\u1eed d\u1ee5ng bi\u1ec3u m\u1eabu k\u00ea khai thu\u1ebf <\/em><\/p>\n

Theo Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m C\u00f4ng v\u0103n 4062\/CT-NVT v\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf, \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 18\/06\/2026 quy \u0111\u1ecbnh r\u00f5 hai tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/p>\n

– N\u1ebfu c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0, c\u0103n h\u1ed9 \u0111\u1ec3 \u1edf v\u00e0 ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea thu\u1ed9c nh\u00f3m kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1edbi quy m\u00f4 nh\u1ecf th\u00ec kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp h\u1ed9 kinh doanh, nh\u01b0ng ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

Vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo M\u1eabu 03-\u0110K-TCT ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 86\/2024\/TT-BTC ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00f9ng v\u1edbi vi\u1ec7c k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo M\u1eabu 01\/B\u0110S ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 18\/2026\/TT-BTC \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 50\/2026\/TT-BTC.<\/p>\n

– N\u1ebfu c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 \u0111\u1ec3 \u1edf v\u00e0 ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea thu\u1ed9c nh\u00f3m ng\u00e0nh d\u1ecbch v\u1ee5 l\u01b0u tr\u00fa (cho thu\u00ea nh\u00e0 \u1edf ng\u1eafn ng\u00e0y) th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp h\u1ed9 kinh doanh. Vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi c\u00f9ng v\u1edbi \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u00e1 nh\u00e2n cho thu\u00ea th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf theo M\u1eabu 01\/TKNCNKD ho\u1eb7c 01\/CNKD ho\u1eb7c 02\/CNKD-TNCN-QTT ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 18\/2026\/TT-BTC, kh\u00f4ng k\u00ea khai thu\u1ebf theo M\u1eabu 01\/B\u0110S ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 18\/2026\/TT-BTC (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 50\/2026\/TT-BTC).<\/p>\n

M\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng k\u00ea khai thu\u1ebf \u0111\u00fang h\u1ea1n<\/em><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n, \u0110i\u1ec3m a Kho\u1ea3n 10 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 125 quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng k\u00ea khai thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf qu\u00e1 h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 05 ng\u00e0y v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9: Ph\u1ea1t c\u1ea3nh c\u00e1o.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf qu\u00e1 h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y v\u00e0 kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9: Ph\u1ea1t t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf qu\u00e1 h\u1ea1n t\u1eeb 31 ng\u00e0y \u0111\u1ebfn 60 ng\u00e0y: Ph\u1ea1t t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 8 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf qu\u00e1 h\u1ea1n t\u1eeb 61 ng\u00e0y \u0111\u1ebfn 90 ng\u00e0y ho\u1eb7c t\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p: Ph\u1ea1t t\u1eeb 8 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 15 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf qu\u00e1 h\u1ea1n tr\u00ean 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf ho\u1eb7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh: Ph\u1ea1t t\u1eeb 15 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 25 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

N\u1ebfu s\u1ed1 ti\u1ec1n ph\u1ea1t \u00e1p d\u1ee5ng theo kho\u1ea3n n\u00e0y l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf th\u00ec s\u1ed1 ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u1eb1ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c trung b\u00ecnh c\u1ee7a khung ph\u1ea1t ti\u1ec1n v\u1eeba n\u00eau tr\u00ean.<\/p>\n

T\u00f3m l\u1ea1i, b\u1ea1n cho thu\u00ea nh\u00e0 c\u00f3 ph\u00e1t sinh doanh thu, b\u1ea5t k\u1ec3 thu\u1ed9c ng\u01b0\u1ee1ng ph\u1ea3i n\u1ed9p thu\u1ebf hay kh\u00f4ng, \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<\/article>\n

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C\u00f3 ph\u1ea3i cho thu\u00ea nh\u00e0 ‘d\u00f9 ch\u1ec9 m\u1ed9t \u0111\u1ed3ng’ c\u0169ng ph\u1ea3i k\u00ea khai thu\u1ebf? T\u00f4i cho thu\u00ea 3 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 36 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, ch\u01b0a \u0111\u1ebfn m\u1ee9c 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m th\u00ec c\u00f3 ph\u1ea3i k\u00ea khai thu\u1ebf kh\u00f4ng? Sau khi mua \u0111\u01b0\u1ee3c c\u0103n nh\u00e0 \u0111\u1ea7u ti\u00ean \u0111\u1ec3 hai v\u1ee3 ch\u1ed3ng v\u00e0 c\u00e1c con c\u00f3 ch\u1ed7<\/p>\n","protected":false},"author":1,"featured_media":18479,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-18478","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phap-luat"],"_links":{"self":[{"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/posts\/18478","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/useful.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=18478"}],"version-history":[{"count":0,"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/posts\/18478\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/media\/18479"}],"wp:attachment":[{"href":"https:\/\/useful.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18478"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/useful.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=18478"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/useful.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18478"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}