{"id":3659,"date":"2025-11-13T11:02:42","date_gmt":"2025-11-13T04:02:42","guid":{"rendered":"https:\/\/emis.misa.vn\/emis-kindergarten\/?p=3659"},"modified":"2025-11-18T16:45:06","modified_gmt":"2025-11-18T09:45:06","slug":"ke-khai-thue-cho-truong-mam-non-tu-thuc","status":"publish","type":"post","link":"https:\/\/emis.misa.vn\/emis-kindergarten\/ke-khai-thue-cho-truong-mam-non-tu-thuc\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf cho tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c 2026"},"content":{"rendered":"\n<h2 style=\"text-align: justify;\" data-pm-slice=\"1 3 []\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 18pt; color: #01b58a;\"><strong>H\u01b0\u1edbng d\u1eabn A-Z k\u00ea khai thu\u1ebf cho tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c\u00a0<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">R\u1ea5t nhi\u1ec1u ch\u1ee7 tr\u01b0\u1eddng tin r\u1eb1ng tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c thu\u1ed9c l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ho\u00e0n to\u00e0n. \u0110\u00e2y l\u00e0 m\u1ed9t hi\u1ec3u l\u1ea7m ph\u1ed5 bi\u1ebfn v\u00e0 nguy hi\u1ec3m nh\u1ea5t, c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Th\u1ef1c t\u1ebf quy \u0111\u1ecbnh thu\u1ebf tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c n\u00eau r\u00f5: nh\u00e0 tr\u01b0\u1eddng ch\u1ec9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf (v\u00ed d\u1ee5: thu\u1ebf su\u1ea5t TNDN 10%), <em>kh\u00f4ng ph\u1ea3i mi\u1ec5n ho\u00e0n to\u00e0n<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Vi\u1ec7c kh\u00f4ng k\u00ea khai, k\u00ea khai sai ho\u1eb7c ch\u1eadm tr\u1ec5, \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u1edbi quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi, c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb truy thu thu\u1ebf v\u00e0 ph\u1ea1t h\u00e0nh ch\u00ednh<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">B\u00e0i vi\u1ebft n\u00e0y s\u1ebd &#8220;b\u00f3c t\u00e1ch&#8221; r\u00f5 r\u00e0ng c\u00e1c lo\u1ea1i thu\u1ebf, c\u00e1c m\u1ee9c \u01b0u \u0111\u00e3i, nh\u1eefng sai l\u1ea7m khi k\u00ea khai v\u00e0 gi\u1edbi thi\u1ec7u m\u1ed9t quy tr\u00ecnh chu\u1ea9n h\u00f3a gi\u00fap nh\u00e0 tr\u01b0\u1eddng tu\u00e2n th\u1ee7 \u0111\u00fang lu\u1eadt v\u00e0 v\u1eadn h\u00e0nh an to\u00e0n<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-3667 size-full\" src=\"\/emis-kindergarten\/wp-content\/uploads\/2025\/11\/Gemini_Generated_Image_uwdcq9uwdcq9uwdc.png\" alt=\"ke-khai-thue-cho-truong-mam-non-tu-thuc\" width=\"1024\" height=\"1024\" \/><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #01b58a;\"><strong><span style=\"font-family: verdana, geneva, sans-serif; font-size: 18pt;\">C\u00e1c lo\u1ea1i thu\u1ebf tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c ph\u1ea3i k\u00ea khai<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">\u0110\u00e2y l\u00e0 4 lo\u1ea1i thu\u1ebf\/ph\u00ed c\u0103n b\u1ea3n m\u00e0 b\u1ea5t k\u1ef3 tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c n\u00e0o c\u0169ng ph\u1ea3i n\u1eafm r\u00f5 \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 14pt; font-family: verdana, geneva, sans-serif;\"><strong>1. Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (TNDN)<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">\u0110\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf m\u00e0 c\u00e1c tr\u01b0\u1eddng m\u1ea7m non \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i l\u1edbn nh\u1ea5t.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt;\">M\u1ee9c \u01b0u \u0111\u00e3i: Thay v\u00ec m\u1ee9c thu\u1ebf su\u1ea5t 20% th\u00f4ng th\u01b0\u1eddng, thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c &#8211; \u0111\u00e0o t\u1ea1o c\u1ee7a tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c <strong>thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10%<\/strong> trong su\u1ed1t th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng (Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 78\/2014\/TT-BTC, h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf TNDN)<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng: Nh\u00e0 tr\u01b0\u1eddng c\u1ea7n c\u00f3 gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c m\u1ea7m non v\u00e0 ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang bi\u1ec7t thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf h\u01b0\u1edfng \u01b0u \u0111\u00e3i<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">V\u00ed d\u1ee5: N\u1ebfu nh\u00e0 tr\u01b0\u1eddng c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh <em>kh\u00e1c<\/em> kh\u00f4ng thu\u1ed9c l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c (v\u00ed d\u1ee5: cho thu\u00ea m\u1eb7t b\u1eb1ng, l\u00e3i ti\u1ec1n g\u1eedi kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn chi ph\u00ed gi\u00e1o d\u1ee5c), ph\u1ea7n thu nh\u1eadp n\u00e0y v\u1eabn ph\u1ea3i ch\u1ecbu thu\u1ebf 20% nh\u01b0 b\u00ecnh th\u01b0\u1eddng<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong><em><a href=\"https:\/\/emis.misa.vn\/emis-kindergarten\/ke-khai-thue-cho-truong-mam-non-tu-thuc\/\" target=\"_blank\" rel=\"noopener\">&gt;&gt; Xem th\u00eam: Tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c n\u1ed9p thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/em><\/strong><\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong><span style=\"font-family: verdana, geneva, sans-serif; font-size: 14pt;\">2. Thu\u1ebf Gi\u00e1 tr\u1ecb Gia t\u0103ng (GTGT)<\/span><\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">\u0110\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf ph\u1ee9c t\u1ea1p v\u00e0 d\u1ec5 g\u00e2y sai s\u00f3t nh\u1ea5t cho k\u1ebf to\u00e1n tr\u01b0\u1eddng m\u1ea7m non. M\u1ea5u ch\u1ed1t l\u00e0 ph\u1ea3i ph\u00e2n bi\u1ec7t r\u00f5 2 lo\u1ea1i doanh thu:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt;\">Doanh thu t\u1eeb h\u1ecdc ph\u00ed (d\u1ea1y h\u1ecdc, tr\u00f4ng tr\u1ebb): Theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC, d\u1ecbch v\u1ee5 d\u1ea1y h\u1ecdc, tr\u00f4ng tr\u1ebb thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng <strong>KH\u00d4NG CH\u1ecaU THU\u1ebe GTGT<\/strong><\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Doanh thu t\u1eeb d\u1ecbch v\u1ee5 kh\u00e1c: C\u00e1c kho\u1ea3n thu nh\u01b0 <strong>ti\u1ec1n \u0103n u\u1ed1ng, xe \u0111\u01b0a \u0111\u00f3n, b\u00e1n \u0111\u1ed3ng ph\u1ee5c, ph\u00ed d\u00e3 ngo\u1ea1i, c\u00e2u l\u1ea1c b\u1ed9&#8230;<\/strong> l\u00e0 c\u00e1c d\u1ecbch v\u1ee5 \u0111i k\u00e8m, <strong>PH\u1ea2I CH\u1ecaU THU\u1ebe GTGT<\/strong> (th\u01b0\u1eddng l\u00e0 10% n\u1ebfu tr\u01b0\u1eddng \u0111\u0103ng k\u00fd theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb)<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>V\u00ed d\u1ee5:<\/strong> K\u1ebf to\u00e1n g\u1ed9p chung c\u1ea3 ti\u1ec1n h\u1ecdc v\u00e0 ti\u1ec1n \u0103n v\u00e0o m\u1ed9t m\u1ee5c, sau \u0111\u00f3 xu\u1ea5t h\u00f3a \u0111\u01a1n &#8220;kh\u00f4ng ch\u1ecbu thu\u1ebf&#8221; cho to\u00e0n b\u1ed9. \u0110i\u1ec1u n\u00e0y l\u00e0 sai quy \u0111\u1ecbnh v\u00e0 d\u1eabn \u0111\u1ebfn nguy c\u01a1 b\u1ecb truy thu thu\u1ebf GTGT cho to\u00e0n b\u1ed9 d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng trong nhi\u1ec1u n\u0103m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong><span style=\"font-family: verdana, geneva, sans-serif; font-size: 14pt;\">3. Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n (TNCN)<\/span><\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Tr\u00e1ch nhi\u1ec7m c\u1ee7a nh\u00e0 tr\u01b0\u1eddng l\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay cho \u0111\u1ed9i ng\u0169 gi\u00e1o vi\u00ean, nh\u00e2n vi\u00ean (th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n) d\u1ef1a tr\u00ean bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n. \u0110\u00e2y l\u00e0 nghi\u1ec7p v\u1ee5 b\u1eaft bu\u1ed9c h\u00e0ng th\u00e1ng\/qu\u00fd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong><span style=\"font-family: verdana, geneva, sans-serif; font-size: 14pt;\">4. C\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed kh\u00e1c<\/span><\/strong><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt;\">L\u1ec7 ph\u00ed m\u00f4n b\u00e0i (Thu\u1ebf m\u00f4n b\u00e0i): N\u1ed9p h\u00e0ng n\u0103m, m\u1ee9c n\u1ed9p t\u00f9y thu\u1ed9c v\u00e0o v\u1ed1n \u0111i\u1ec1u l\u1ec7 (\u0111\u1ed1i v\u1edbi c\u00f4ng ty) ho\u1eb7c doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 (\u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh)<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p: N\u1ebfu nh\u00e0 tr\u01b0\u1eddng \u0111\u1ee9ng t\u00ean s\u1edf h\u1eefu ho\u1eb7c \u0111\u01b0\u1ee3c giao quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 18pt; font-family: verdana, geneva, sans-serif; color: #01b58a;\"><strong>M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t khi k\u00ea khai thu\u1ebf c\u1ee7a tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c hay g\u1eb7p ph\u1ea3i<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Vi\u1ec7c k\u00ea khai thu\u1ebf sai kh\u00f4ng ch\u1ec9 \u0111\u1ebfn t\u1eeb vi\u1ec7c kh\u00f4ng hi\u1ec3u lu\u1eadt m\u00e0 c\u00f2n \u0111\u1ebfn t\u1eeb c\u00e1c quy \u0111\u1ecbnh m\u1edbi ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd, \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u1ec1 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 14pt;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 1: H\u1ea1ch to\u00e1n g\u1ed9p chung doanh thu (H\u1ecdc ph\u00ed v\u00e0 D\u1ecbch v\u1ee5)<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Nh\u01b0 \u0111\u00e3 ph\u00e2n t\u00edch \u1edf tr\u00ean, \u0111\u00e2y l\u00e0 sai l\u1ea7m nghi\u00eam tr\u1ecdng. Vi\u1ec7c kh\u00f4ng b\u00f3c t\u00e1ch r\u00f5 &#8220;h\u1ecdc ph\u00ed&#8221; (kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT) v\u00e0 &#8220;ti\u1ec1n \u0103n&#8221; (ch\u1ecbu thu\u1ebf GTGT) l\u00e0m sai l\u1ec7ch to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN v\u00e0 l\u00e0 c\u01a1 s\u1edf r\u00f5 r\u00e0ng \u0111\u1ec3 c\u01a1 quan thu\u1ebf truy thu, ph\u1ea1t<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 14pt;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 2: Kh\u00f4ng l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 cho c\u00e1c chi ph\u00ed<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u1ec7 (\u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN), m\u1ecdi kho\u1ea3n chi ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>V\u00ed d\u1ee5:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt;\">Chi ph\u00ed l\u01b0\u01a1ng gi\u00e1o vi\u00ean: Ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, b\u1ea3ng l\u01b0\u01a1ng c\u00f3 k\u00fd nh\u1eadn, ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb TNCN (n\u1ebfu c\u00f3)&#8230;<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Chi ph\u00ed th\u1ef1c ph\u1ea9m (su\u1ea5t \u0103n): Ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o h\u1ee3p l\u1ec7 t\u1eeb nh\u00e0 cung c\u1ea5p, h\u1ee3p \u0111\u1ed3ng mua b\u00e1n&#8230;<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">N\u1ebfu kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb, c\u00e1c chi ph\u00ed n\u00e0y s\u1ebd b\u1ecb lo\u1ea1i, l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/static.hieuluat.vn\/uploaded\/Images\/Original\/2020\/11\/11\/truong-hop-nguoi-nop-thue-khong-phai-nop-ho-so-ke-khai-thue_1111225655.jpg\" alt=\"ke-khai-thue-cho-truong-mam-non-tu-thuc\" width=\"1000\" height=\"563\" \/><\/p>\n<p><span style=\"font-size: 12pt;\"><em><strong><a href=\"https:\/\/emis.misa.vn\/emis-kindergarten\/xuat-hoa-don-dien-tu-cho-mam-non\/\" target=\"_blank\" rel=\"noopener\">&gt;&gt; Xem th\u00eam: Xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho m\u1ea7m non t\u01b0 th\u1ee5c? C\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi nh\u1ea5t 2025<\/a><\/strong><\/em><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 18pt; color: #01b58a;\"><strong>Quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c m\u1edbi v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (H\u0110\u0110T) cho t\u1eebng l\u1ea7n thu h\u1ecdc ph\u00ed<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">\u0110\u00e2y l\u00e0 thay \u0111\u1ed5i l\u1edbn nh\u1ea5t v\u00e0 l\u00e0 th\u00e1ch th\u1ee9c th\u1ef1c s\u1ef1 cho c\u00e1c tr\u01b0\u1eddng m\u1ea7m non. Theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, 100% doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c (bao g\u1ed3m tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c) <em>b\u1eaft bu\u1ed9c<\/em> ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt;\"><strong>Y\u00eau c\u1ea7u:<\/strong> V\u1ec1 nguy\u00ean t\u1eafc, m\u1ed7i l\u1ea7n thu ti\u1ec1n (thu h\u1ecdc ph\u00ed, d\u1ecbch v\u1ee5) nh\u00e0 tr\u01b0\u1eddng \u0111\u1ec1u ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ph\u1ee5 huynh.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>Th\u00e1ch th\u1ee9c:<\/strong> M\u1ed7i k\u1ef3, nh\u00e0 tr\u01b0\u1eddng thu h\u00e0ng tr\u0103m kho\u1ea3n chi ti\u1ebft (\u0103n, h\u1ecdc, d\u00e3 ngo\u1ea1i&#8230;). L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 xu\u1ea5t h\u00e0ng tr\u0103m h\u00f3a \u0111\u01a1n, m\u00e0 tr\u00ean m\u1ed7i h\u00f3a \u0111\u01a1n l\u1ea1i ph\u1ea3i <em>t\u00e1ch \u0111\u00fang d\u00f2ng<\/em> (d\u00f2ng h\u1ecdc ph\u00ed kh\u00f4ng thu\u1ebf, d\u00f2ng ti\u1ec1n \u0103n 10% thu\u1ebf) m\u1ed9t c\u00e1ch nhanh ch\u00f3ng, ch\u00ednh x\u00e1c m\u00e0 kh\u00f4ng c\u1ea7n k\u1ebf to\u00e1n l\u00e0m th\u1ee7 c\u00f4ng 2-3 ng\u00e0y?<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong><span style=\"font-size: 12pt;\">Gi\u1ea3i ph\u00e1p MISA EMIS Kindergarten: T\u1ef1 \u0111\u1ed9ng h\u00f3a h\u1ecdc ph\u00ed, li\u00ean th\u00f4ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Vi\u1ec7c &#8220;b\u00f3c t\u00e1ch&#8221; doanh thu v\u00e0 xu\u1ea5t h\u00e0ng tr\u0103m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u01b0\u1eddng m\u1ea7m non m\u1ed7i k\u1ef3 thu ti\u1ec1n l\u00e0 g\u00e1nh n\u1eb7ng l\u1edbn, d\u1ec5 sai s\u00f3t cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n. Hi\u1ec3u \u0111\u01b0\u1ee3c \u0111i\u1ec1u n\u00e0y, Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd m\u1ea7m non MISA EMIS Kindergarten \u0111\u00e3 t\u00edch h\u1ee3p s\u1eb5n gi\u1ea3i ph\u00e1p th\u00f4ng minh \u0111\u1ec3 gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 b\u00e0i to\u00e1n n\u00e0y<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">L\u1ee3i \u00edch c\u1ee7a gi\u1ea3i ph\u00e1p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt;\"><strong>Tu\u00e2n th\u1ee7 100%:<\/strong> \u0110\u00e1p \u1ee9ng ngay l\u1eadp t\u1ee9c quy \u0111\u1ecbnh H\u0110\u0110T m\u1edbi nh\u1ea5t (Ngh\u1ecb \u0111\u1ecbnh 123, Th\u00f4ng t\u01b0 78)<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>Ti\u1ebft ki\u1ec7m 90% th\u1eddi gian:<\/strong> K\u1ebf to\u00e1n kh\u00f4ng ph\u1ea3i nh\u1eadp li\u1ec7u tay 2 l\u1ea7n (1 l\u1ea7n tr\u00ean ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd, 1 l\u1ea7n tr\u00ean ph\u1ea7n m\u1ec1m H\u0110\u0110T)<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>Ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i:<\/strong> Lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n sai s\u00f3t khi b\u00f3c t\u00e1ch doanh thu v\u00e0 thu\u1ebf su\u1ea5t theo c\u00e1ch th\u1ee7 c\u00f4ng<\/span><\/li>\n<\/ul>\n<p><a href=\"https:\/\/emis.misa.vn\/emis-kindergarten\/?utm_source=Blog&amp;utm_medium=Ke_khai_thu_cho_truong_mam_non_tu_thuc#register\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3185 aligncenter\" src=\"\/emis-kindergarten\/wp-content\/uploads\/2025\/08\/MISA-EMIS-fanpage-2.png\" alt=\"\" width=\"1640\" height=\"720\" \/><\/a><\/p>\n<p><a href=\"https:\/\/emis.misa.vn\/emis-kindergarten\/?utm_source=Blog&amp;utm_medium=Ke_khai_thu_cho_truong_mam_non_tu_thuc#register\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-3645 aligncenter\" src=\"\/emis-kindergarten\/wp-content\/uploads\/2025\/11\/Banner-CTA-3.png\" alt=\"\" width=\"338\" height=\"169\" \/><\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">K\u00ea khai thu\u1ebf cho tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c kh\u00f4ng c\u00f2n ph\u1ee9c t\u1ea1p n\u1ebfu b\u1ea1n c\u00f3 quy tr\u00ecnh chu\u1ea9n v\u00e0 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 \u0111\u00fang. Vi\u1ec7c hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t &#8220;\u01b0u \u0111\u00e3i&#8221; thay v\u00ec &#8220;mi\u1ec5n thu\u1ebf&#8221; v\u00e0 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng h\u00f3a vi\u1ec7c b\u00f3c t\u00e1ch doanh thu, ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 v\u1eadn h\u00e0nh an to\u00e0n, chuy\u00ean nghi\u1ec7p<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u1edbng d\u1eabn A-Z k\u00ea khai thu\u1ebf cho tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c\u00a0 R\u1ea5t nhi\u1ec1u ch\u1ee7 tr\u01b0\u1eddng tin r\u1eb1ng tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c thu\u1ed9c l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ho\u00e0n to\u00e0n. \u0110\u00e2y l\u00e0 m\u1ed9t hi\u1ec3u l\u1ea7m ph\u1ed5 bi\u1ebfn v\u00e0 nguy hi\u1ec3m nh\u1ea5t, c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng r\u1ee7i [&hellip;]<\/p>\n","protected":false},"author":104,"featured_media":3673,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[19,17],"tags":[],"class_list":["post-3659","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-goc-chu-truong","category-kien-thuc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf cho tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c 2026 - Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd tr\u01b0\u1eddng h\u1ecdc<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/emis.misa.vn\/emis-kindergarten\/ke-khai-thue-cho-truong-mam-non-tu-thuc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf cho tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c 2026 - Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd tr\u01b0\u1eddng h\u1ecdc\" \/>\n<meta property=\"og:description\" content=\"H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf TNDN, GTGT cho tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c m\u1edbi nh\u1ea5t. Kh\u00e1m ph\u00e1 gi\u1ea3i ph\u00e1p xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ecdc ph\u00ed t\u1ef1 \u0111\u1ed9ng v\u1edbi MISA EMIS\" \/>\n<meta property=\"og:url\" content=\"https:\/\/emis.misa.vn\/emis-kindergarten\/ke-khai-thue-cho-truong-mam-non-tu-thuc\/\" \/>\n<meta property=\"og:site_name\" content=\"Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd tr\u01b0\u1eddng h\u1ecdc\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-13T04:02:42+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-18T09:45:06+00:00\" \/>\n<meta name=\"author\" content=\"Nguy\u1ec5n Anh Tu\u1ea5n\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:image\" content=\"https:\/\/emis.misa.vn\/emis-kindergarten\/wp-content\/uploads\/2025\/11\/Ban-sao-cua-phan-mem-giao-tuc-tot-nhat.png\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Nguy\u1ec5n Anh Tu\u1ea5n\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf cho tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c 2026 - Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd tr\u01b0\u1eddng h\u1ecdc","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/emis.misa.vn\/emis-kindergarten\/ke-khai-thue-cho-truong-mam-non-tu-thuc\/","og_locale":"en_US","og_type":"article","og_title":"H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf cho tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c 2026 - Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd tr\u01b0\u1eddng h\u1ecdc","og_description":"H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf TNDN, GTGT cho tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c m\u1edbi nh\u1ea5t. 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