{"id":3381,"date":"2026-10-15T13:42:54","date_gmt":"2026-10-15T06:42:54","guid":{"rendered":"https:\/\/www.vietnamlegalupdates.com\/?p=3381"},"modified":"2026-10-15T14:22:30","modified_gmt":"2026-10-15T07:22:30","slug":"bai-bo-le-phi-mon-bai-tu-ngay-01-thang-01-nam-2026","status":"publish","type":"post","link":"https:\/\/vietnamlegalupdates.com\/vi\/bai-bo-le-phi-mon-bai-tu-ngay-01-thang-01-nam-2026\/","title":{"rendered":"B\u00e3i b\u1ecf l\u1ec7 ph\u00ed m\u00f4n b\u00e0i t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2026\u00a0"},"content":{"rendered":"

Th\u00e1ng 5\/2025, Qu\u1ed1c h\u1ed9i \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb quy\u1ebft 198\/2025\/QH15 v\u1ec1 m\u1ed9t s\u1ed1 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u0111\u1eb7c bi\u1ec7t nh\u1eb1m th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n khu v\u1ef1c kinh t\u1ebf t\u01b0 nh\u00e2n (\u201c<\/span>Ngh\u1ecb quy\u1ebft 198<\/span><\/b>\u201d). <\/span>Ngh\u1ecb quy\u1ebft 198 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 17\/5\/2025, \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan.<\/span>\u00a0<\/span><\/p>\n

M\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng c\u1ee7a Ngh\u1ecb quy\u1ebft 198 l\u00e0 ch\u1ee7 tr\u01b0\u01a1ng b\u00e3i b\u1ecf lo\u1ea1i ph\u00ed \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 \u201ckh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p trong b\u1ed1i c\u1ea3nh th\u00fac \u0111\u1ea9y kh\u1edfi nghi\u1ec7p v\u00e0 m\u1edf r\u1ed9ng quy m\u00f4 kinh doanh\u201d, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i Kho\u1ea3n 7 \u0110i\u1ec1u 10 v\u1ec1 vi\u1ec7c \u201cCh\u1ea5m d\u1ee9t vi\u1ec7c thu, n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2026\u201d.\u202f<\/span>\u00a0<\/span><\/p>\n

Theo \u0111\u00f3, k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ch\u1ea5m d\u1ee9t vi\u1ec7c thu, n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i v\u00e0o ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2026, ngh\u0129a v\u1ee5 thu\u1ebf t\u1eeb n\u0103m 2026 \u0111\u01b0\u1ee3c c\u01a1 c\u1ea5u l\u1ea1i nh\u01b0 sau:\u202f<\/span>\u00a0<\/span><\/p>\n

1. Doanh nghi\u1ec7p ch\u1ec9 c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n ba lo\u1ea1i thu\u1ebf ch\u00ednh<\/span><\/b><\/p>\n

(i) Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT);<\/span>\u00a0<\/span><\/p>\n

(ii) Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN);<\/span>\u00a0<\/span><\/p>\n

(iii) Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) (n\u1ebfu c\u00f3 chi tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf).<\/span>\u00a0<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/span><\/b><\/p>\n

Ch\u1ec9 c\u00f2n hai lo\u1ea1i thu\u1ebf ch\u00ednh ph\u1ea3i n\u1ed9p: thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN. M\u1eb7c d\u00f9 v\u1eady, m\u1ed9t s\u1ed1 h\u1ed9 kinh doanh \u0111\u1eb7c th\u00f9 theo l\u0129nh v\u1ef1c kinh doanh v\u1eabn c\u00f3 th\u1ec3 ph\u00e1t sinh thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf t\u00e0i nguy\u00ean, v.v.<\/span>\u00a0<\/span><\/p>\n

B\u00e3i b\u1ecf c\u01a1 ch\u1ebf thu\u1ebf kho\u00e1n c\u1ee7a h\u1ed9 kinh doanh: Kho\u1ea3n 6 \u0110i\u1ec1u 10 Ngh\u1ecb quy\u1ebft 198 c\u0169ng quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ch\u00ednh th\u1ee9c ch\u1ea5m d\u1ee9t c\u01a1 ch\u1ebf thu\u1ebf kho\u00e1n t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2026. Theo \u0111\u00f3, vi\u1ec7c t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean doanh thu th\u1ef1c t\u1ebf c\u1ee7a h\u1ed9 kinh doanh. C\u1ee5 th\u1ec3, Lu\u1eadt Thu\u1ebf GTGT 2024 quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p doanh thu h\u1eb1ng n\u0103m t\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, h\u1ed9 kinh doanh s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf GTGT ho\u1eb7c thu\u1ebf TNCN theo quy \u0111\u1ecbnh.\u202f<\/span>\u00a0<\/span><\/p>\n

Ng\u00e0y 10\/12\/2025, Lu\u1eadt TNCN (s\u1eeda \u0111\u1ed5i) c\u0169ng \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng qua, theo \u0111\u00f3, Ch\u00ednh ph\u1ee7 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c doanh thu kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh t\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m l\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m v\u00e0 cho tr\u1eeb m\u1ee9c n\u00e0y tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf theo t\u1ec9 l\u1ec7 tr\u00ean doanh thu.<\/span>\u00a0<\/span><\/p>\n

3. M\u1ed9t s\u1ed1 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i kh\u00e1c \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o<\/span><\/b><\/p>\n

\u0110\u1ec3 th\u00fac \u0111\u1ea9y h\u1ec7 sinh th\u00e1i \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, Kho\u1ea3n 1 \u0110i\u1ec1u 10 Ngh\u1ecb quy\u1ebft 198 \u0111\u01b0a ra \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi: (i) Doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o; (ii) C\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o; v\u00e0 (iii) T\u1ed5 ch\u1ee9c trung gian h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.<\/span>\u00a0<\/span><\/p>\n

C\u1ee5 th\u1ec3, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng tr\u00ean \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN trong hai (02) n\u0103m \u0111\u1ea7u ti\u00ean, v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong b\u1ed1n (04) n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o.<\/span>\u00a0<\/span><\/p>\n

C\u00f9ng v\u1edbi c\u00e1c nguy\u00ean t\u1eafc \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb quy\u1ebft 198 n\u00eau tr\u00ean, c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn chi ti\u1ebft \u0111\u01b0\u1ee3c ch\u1edd \u0111\u1ee3i s\u1edbm ban h\u00e0nh, \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u1ec1 ph\u01b0\u01a1ng th\u1ee9c x\u00e1c \u0111\u1ecbnh doanh thu, c\u01a1 ch\u1ebf k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh, c\u0169ng nh\u01b0 quy tr\u00ecnh \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf cho doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o.<\/span>\u00a0<\/span><\/p>\n

Tuy\u00ean b\u1ed1 mi\u1ec5n tr\u1eeb tr\u00e1ch nhi\u1ec7m<\/span><\/b>: B\u00e0i vi\u1ebft n\u00e0y ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch cung c\u1ea5p th\u00f4ng tin c\u1eadp nh\u1eadt chung. N\u1ed9i dung kh\u00f4ng c\u1ea5u th\u00e0nh t\u01b0 v\u1ea5n ph\u00e1p l\u00fd chuy\u00ean nghi\u1ec7p cho b\u1ea5t k\u1ef3 tr\u01b0\u1eddng h\u1ee3p, t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n c\u1ee5 th\u1ec3 n\u00e0o. N\u1ebfu qu\u00fd v\u1ecb c\u1ea7n th\u00eam th\u00f4ng tin ho\u1eb7c h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd chuy\u00ean s\u00e2u cho tr\u01b0\u1eddng h\u1ee3p c\u1ee7a m\u00ecnh, vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i.<\/span>\u00a0<\/span><\/p>\n

Ghi nh\u1eadn<\/span><\/b>: Ch\u00fang t\u00f4i xin c\u1ea3m \u01a1n Lu\u1eadt s\u01b0 C\u1ed9ng s\u1ef1 Cao c\u1ea5p <\/span>C\u01b0\u1eddng Nguy\u1ec5n<\/span><\/b><\/a>, Lu\u1eadt s\u01b0 C\u1ed9ng s\u1ef1 <\/span>Anh Tr\u1ea7n<\/span><\/b><\/a>\u202fv\u00e0 Tr\u1ee3 l\u00fd Lu\u1eadt s\u01b0 Linh Qu\u00e1ch v\u00ec nh\u1eefng \u0111\u00f3ng g\u00f3p qu\u00fd gi\u00e1 v\u00e0 chuy\u00ean m\u00f4n trong vi\u1ec7c ho\u00e0n thi\u1ec7n b\u00e0i vi\u1ebft n\u00e0y.<\/span>\u00a0<\/span><\/p>\n

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

Th\u00e1ng 5\/2025, Qu\u1ed1c h\u1ed9i \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb quy\u1ebft 198\/2025\/QH15 v\u1ec1 m\u1ed9t s\u1ed1 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u0111\u1eb7c bi\u1ec7t nh\u1eb1m th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n khu v\u1ef1c kinh t\u1ebf t\u01b0 nh\u00e2n (\u201cNgh\u1ecb quy\u1ebft 198\u201d).<\/p>\n","protected":false},"author":1,"featured_media":3382,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2,314],"tags":[],"class_list":["post-3381","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-doanh-nghiep-thuong-mai","category-tin-noi-bat"],"acf":[],"_links":{"self":[{"href":"https:\/\/vietnamlegalupdates.com\/vi\/wp-json\/wp\/v2\/posts\/3381","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vietnamlegalupdates.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vietnamlegalupdates.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vietnamlegalupdates.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vietnamlegalupdates.com\/vi\/wp-json\/wp\/v2\/comments?post=3381"}],"version-history":[{"count":2,"href":"https:\/\/vietnamlegalupdates.com\/vi\/wp-json\/wp\/v2\/posts\/3381\/revisions"}],"predecessor-version":[{"id":3409,"href":"https:\/\/vietnamlegalupdates.com\/vi\/wp-json\/wp\/v2\/posts\/3381\/revisions\/3409"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vietnamlegalupdates.com\/vi\/wp-json\/wp\/v2\/media\/3382"}],"wp:attachment":[{"href":"https:\/\/vietnamlegalupdates.com\/vi\/wp-json\/wp\/v2\/media?parent=3381"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vietnamlegalupdates.com\/vi\/wp-json\/wp\/v2\/categories?post=3381"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vietnamlegalupdates.com\/vi\/wp-json\/wp\/v2\/tags?post=3381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}