{"id":4059,"date":"2025-12-12T11:49:52","date_gmt":"2025-12-12T04:49:52","guid":{"rendered":"https:\/\/emis.misa.vn\/emis-kindergarten\/?p=4059"},"modified":"2025-12-12T17:33:55","modified_gmt":"2025-12-12T10:33:55","slug":"cach-tinh-thue-ho-kinh-doanh-mam-non-tu-thuc","status":"publish","type":"post","link":"https:\/\/emis.misa.vn\/emis-kindergarten\/cach-tinh-thue-ho-kinh-doanh-mam-non-tu-thuc\/","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf h\u1ed9 kinh doanh m\u1ea7m non t\u01b0 th\u1ee5c theo quy \u0111\u1ecbnh m\u1edbi t\u1eeb n\u0103m 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">T\u1eeb n\u0103m 2026, d\u1ef1 ki\u1ebfn s\u1ebd c\u00f3 nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng trong ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, bao g\u1ed3m c\u1ea3 c\u00e1c nh\u00f3m tr\u1ebb, l\u1edbp m\u1eabu gi\u00e1o \u0111\u1ed9c l\u1eadp t\u01b0 th\u1ee5c. \u0110i\u1ec3m n\u1ed5i b\u1eadt nh\u1ea5t l\u00e0 vi\u1ec7c n\u00e2ng ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf l\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd li\u00ean quan<\/span><\/p>\n\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; color: #01b58a;\"><strong>1. Thay \u0111\u1ed5i c\u01a1 b\u1ea3n v\u1ec1 ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf t\u1eeb 2026<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Theo c\u00e1c \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (d\u1ef1 ki\u1ebfn \u00e1p d\u1ee5ng t\u1eeb 2026), S\u00e1ng 10\/12, Qu\u1ed1c h\u1ed9i bi\u1ec3u quy\u1ebft th\u00f4ng qua Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (s\u1eeda \u0111\u1ed5i) v\u1edbi h\u01a1n 92% \u0111\u1ea1i bi\u1ec3u t\u00e1n th\u00e0nh. Ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf s\u1ebd c\u00f3 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh l\u1edbn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt;\"><strong>Doanh thu t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng:<\/strong> H\u1ed9 kinh doanh \u0111\u01b0\u1ee3c <strong>mi\u1ec5n thu\u1ebf ho\u00e0n to\u00e0n<\/strong> (bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN)<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>Doanh thu tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m:<\/strong> Ph\u1ea3i n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">\u0110\u00e2y l\u00e0 tin vui \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee7 nh\u00f3m tr\u1ebb gia \u0111\u00ecnh, c\u01a1 s\u1edf m\u1ea7m non quy m\u00f4 nh\u1ecf, gi\u00fap gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh v\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; color: #01b58a;\"><strong>2. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf h\u1ed9 kinh doanh m\u1ea7m non t\u1eeb n\u0103m 2026<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">T\u1eeb n\u0103m 2026, c\u00e1ch t\u00ednh thu\u1ebf s\u1ebd kh\u00f4ng c\u00f2n \u00e1p d\u1ee5ng \u0111\u1ed3ng lo\u1ea1t tr\u00ean to\u00e0n b\u1ed9 doanh thu nh\u01b0 tr\u01b0\u1edbc, m\u00e0 ph\u00e2n h\u00f3a d\u1ef1a tr\u00ean quy m\u00f4 doanh thu v\u00e0 kh\u1ea3 n\u0103ng h\u1ea1ch to\u00e1n chi ph\u00ed. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong><span style=\"font-family: verdana, geneva, sans-serif;\">2.1. \u0110\u1ed1i v\u1edbi H\u1ed9 kinh doanh c\u00f3 doanh thu \u2264 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span><\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">C\u01a1 s\u1edf m\u1ea7m non thu\u1ed9c nh\u00f3m n\u00e0y <strong>kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf<\/strong> GTGT v\u00e0 TNCN. Ch\u1ee7 c\u01a1 s\u1edf kh\u00f4ng c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c k\u00ea khai thu\u1ebf nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>2.2. \u0110\u1ed1i v\u1edbi H\u1ed9 kinh doanh c\u00f3 doanh thu &gt; 500 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 3 t\u1ef7 \u0111\u1ed3ng\/n\u0103m KH\u00d4NG X\u00c1C \u0110\u1ecaNH \u0110\u01af\u1ee2C CHI PH\u00cd<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn v\u1edbi c\u00e1c h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n ho\u1eb7c ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. <strong>Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Thu\u1ebf su\u1ea5t GTGT * Doanh thu th\u1ef1c t\u1ebf<\/strong><\/p>\n<p style=\"text-align: justify;\">C\u00e1ch t\u00ednh:<\/p>\n<table style=\"height: 26px; width: 100%; border-collapse: collapse; border-style: solid; border-color: #ffa012;\">\n<tbody>\n<tr style=\"height: 26px; border-color: #ffffff; background-color: #ffffff; border-style: solid;\">\n<td style=\"width: 100%; height: 26px; border-color: #f27e24; background-color: #fae9d4; border-style: solid; text-align: center;\"><strong><span style=\"color: #800000;\">Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/span> = Thu\u1ebf su\u1ea5t TNCN * (Doanh thu th\u1ef1c t\u1ebf &#8211; 500 tri\u1ec7u)<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"height: 26px; width: 100%; border-collapse: collapse; border-style: solid; border-color: #ffa012;\">\n<tbody>\n<tr style=\"height: 26px; border-color: #ffffff; background-color: #ffffff; border-style: solid;\">\n<td style=\"width: 100%; height: 26px; border-color: #f27e24; background-color: #fae9d4; border-style: solid; text-align: center;\"><strong><span style=\"color: #800000;\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span> = Thu\u1ebf su\u1ea5t GTGT * Doanh thu th\u1ef1c t\u1ebf<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><em>(L\u01b0u \u00fd: Ng\u00e0nh gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u1ecdc ph\u00ed)<\/em><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>2.3. \u0110\u1ed1i v\u1edbi H\u1ed9 kinh doanh c\u00f3 doanh thu &gt; 500 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 3 t\u1ef7 \u0111\u1ed3ng\/n\u0103m X\u00c1C \u0110\u1ecaNH \u0110\u01af\u1ee2C CHI PH\u00cd<\/strong><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>V\u1edbi doanh thu &gt; 500 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 3 t\u1ef7 \u0111\u1ed3ng<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00e1ch t\u00ednh:<\/p>\n<table style=\"height: 26px; width: 100%; border-collapse: collapse; border-style: solid; border-color: #ffa012;\">\n<tbody>\n<tr style=\"height: 26px; border-color: #ffffff; background-color: #ffffff; border-style: solid;\">\n<td style=\"width: 100%; height: 26px; border-color: #f27e24; background-color: #fae9d4; border-style: solid; text-align: center;\"><strong><span style=\"color: #800000;\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span> = Thu\u1ebf su\u1ea5t GTGT * Doanh thu th\u1ef1c t\u1ebf<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"height: 26px; width: 100%; border-collapse: collapse; border-style: solid; border-color: #ffa012;\">\n<tbody>\n<tr style=\"height: 26px; border-color: #ffffff; background-color: #ffffff; border-style: solid;\">\n<td style=\"width: 100%; height: 26px; border-color: #f27e24; background-color: #fae9d4; border-style: solid; text-align: center;\"><strong><span style=\"color: #800000;\">Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/span> = 15% * Doanh thu th\u1ef1c t\u1ebf<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>V\u1edbi doanh thu &gt; 3 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00e1ch t\u00ednh<\/p>\n<table style=\"height: 26px; width: 100%; border-collapse: collapse; border-style: solid; border-color: #ffa012;\">\n<tbody>\n<tr style=\"height: 26px; border-color: #ffffff; background-color: #ffffff; border-style: solid;\">\n<td style=\"width: 100%; height: 26px; border-color: #f27e24; background-color: #fae9d4; border-style: solid; text-align: center;\"><strong><span style=\"color: #800000;\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span> = Thu\u1ebf su\u1ea5t GTGT * Doanh thu th\u1ef1c t\u1ebf<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"height: 26px; width: 100%; border-collapse: collapse; border-style: solid; border-color: #ffa012;\">\n<tbody>\n<tr style=\"height: 26px; border-color: #ffffff; background-color: #ffffff; border-style: solid;\">\n<td style=\"width: 100%; height: 26px; border-color: #f27e24; background-color: #fae9d4; border-style: solid; text-align: center;\"><strong><span style=\"color: #800000;\">Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/span> = 17% * Doanh thu th\u1ef1c t\u1ebf<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>V\u1edbi doanh thu &gt; 50 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00e1ch t\u00ednh<\/p>\n<table style=\"height: 26px; width: 100%; border-collapse: collapse; border-style: solid; border-color: #ffa012;\">\n<tbody>\n<tr style=\"height: 26px; border-color: #ffffff; background-color: #ffffff; border-style: solid;\">\n<td style=\"width: 100%; height: 26px; border-color: #f27e24; background-color: #fae9d4; border-style: solid; text-align: center;\"><strong><span style=\"color: #800000;\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span> = Thu\u1ebf su\u1ea5t GTGT * Doanh thu th\u1ef1c t\u1ebf<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"height: 26px; width: 100%; border-collapse: collapse; border-style: solid; border-color: #ffa012;\">\n<tbody>\n<tr style=\"height: 26px; border-color: #ffffff; background-color: #ffffff; border-style: solid;\">\n<td style=\"width: 100%; height: 26px; border-color: #f27e24; background-color: #fae9d4; border-style: solid; text-align: center;\"><strong><span style=\"color: #800000;\">Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/span> = 20% * Doanh thu th\u1ef1c t\u1ebf<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; color: #01b58a;\"><strong>3. B\u1ea3ng t\u1ed5ng h\u1ee3p m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 c\u00e1ch t\u00ednh (Tham kh\u1ea3o)<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u00f3m t\u1eaft ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf d\u1ef1 ki\u1ebfn \u00e1p d\u1ee5ng cho h\u1ed9 kinh doanh m\u1ea7m non t\u01b0 th\u1ee5c t\u1eeb 2026 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u00a0t\u1ea1i Ph\u1ee5 l\u1ee5c I k\u00e8m theo\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-40-2021-TT-BTC-huong-dan-thue-gia-tri-gia-tang-thue-thu-nhap-ca-nhan-477635.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/a><\/p>\n<table style=\"height: 390px; width: 100%; border-collapse: collapse; background-color: #ffffff; border-color: #a8a8a8;\">\n<tbody>\n<tr style=\"height: 26px;\">\n<td style=\"width: 41.2356%; height: 26px; border-color: #c4c4c4;\"><strong>Ti\u00eau ch\u00ed<\/strong><\/td>\n<td style=\"width: 27.2988%; height: 26px; border-color: #c4c4c4;\"><strong>Thu\u1ebf VAT (A)<\/strong><\/td>\n<td style=\"width: 31.4655%; height: 26px; border-color: #c4c4c4;\"><strong>Thu\u1ebf TNCN (B)<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"width: 99.9999%; height: 26px; background-color: #7cc8f7; border-color: #c4c4c4;\" colspan=\"3\"><strong>M\u1ee9c thu\u1ebf su\u1ea5t theo ng\u00e0nh ngh\u1ec1\u00a0<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"width: 41.2356%; height: 26px; border-color: #c4c4c4; background-color: #e6faff;\">1. Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a<\/td>\n<td style=\"width: 27.2988%; height: 26px; border-color: #c4c4c4; text-align: center; background-color: #e6faff;\">1%<\/td>\n<td style=\"width: 31.4655%; height: 26px; border-color: #c4c4c4; text-align: center; background-color: #e6faff;\">0,5%<\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"width: 41.2356%; height: 26px; border-color: #c4c4c4; background-color: #e6faff;\">2. D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/td>\n<td style=\"width: 27.2988%; height: 26px; border-color: #c4c4c4; text-align: center; background-color: #e6faff;\">5%<\/td>\n<td style=\"width: 31.4655%; height: 26px; border-color: #c4c4c4; text-align: center; background-color: #e6faff;\">2%<\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"width: 41.2356%; height: 26px; border-color: #c4c4c4; background-color: #e6faff;\"><em>3. <\/em>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 style=\"width: 27.2988%; height: 26px; border-color: #c4c4c4; text-align: center; background-color: #e6faff;\">3%<\/td>\n<td style=\"width: 31.4655%; height: 26px; border-color: #c4c4c4; text-align: center; background-color: #e6faff;\">1.5%<\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"width: 41.2356%; height: 26px; border-color: #c4c4c4; background-color: #e6faff;\">4. Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c<\/p>\n<ul>\n<li>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t c\u00e1c s\u1ea3n ph\u1ea9m thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%<\/li>\n<li>Ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%;<\/li>\n<li>Ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ch\u01b0a \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea \u1edf c\u00e1c nh\u00f3m 1, 2, 3 n\u00eau tr\u00ean;<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 27.2988%; height: 26px; border-color: #c4c4c4; text-align: center; background-color: #e6faff;\">2%<\/td>\n<td style=\"width: 31.4655%; height: 26px; border-color: #c4c4c4; text-align: center; background-color: #e6faff;\">1%<\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"width: 99.9999%; background-color: #7cc8f7; height: 26px; border-color: #c4c4c4;\" colspan=\"3\"><strong>C\u00e1ch t\u00ednh thu\u1ebf d\u1ef1a theo m\u1ee9c thu\u1ebf su\u1ea5t<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"width: 41.2356%; height: 26px; background-color: #ffdeb8; border-color: #c4c4c4;\">N\u1ebfu doanh thu <span style=\"font-family: verdana, geneva, sans-serif;\">\u2264 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<td style=\"height: 26px; width: 58.7643%; background-color: #ffdeb8; border-color: #c4c4c4;\" colspan=\"2\"><strong>Mi\u1ec5n thu\u1ebf ho\u00e0n to\u00e0n<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"width: 41.2356%; height: 26px; background-color: #d7ffd4; border-color: #c4c4c4;\">N\u1ebfu doanh thu &gt;<span style=\"font-family: verdana, geneva, sans-serif;\"> 500 tri\u1ec7u. &lt;= 3 t\u1ef7\/n\u0103m <strong>KH\u00d4NG X\u00c1C \u0110\u1ecaNH \u0110\u01af\u1ee2C CHI PH\u00cd<\/strong><\/span><\/td>\n<td style=\"width: 27.2988%; height: 182px; background-color: #d7ffd4; border-color: #c4c4c4;\" rowspan=\"4\">A*Doanh thu<\/td>\n<td style=\"width: 31.4655%; height: 26px; background-color: #d7ffd4; border-color: #c4c4c4;\">B*(Doanh thu &#8211; 500 tri\u1ec7u)<\/td>\n<\/tr>\n<tr style=\"background-color: #fff0f0;\">\n<td style=\"width: 41.2356%; height: 26px; border-color: #c4c4c4;\">N\u1ebfu doanh thu &gt;<span style=\"font-family: verdana, geneva, sans-serif;\"> 500 tri\u1ec7u. &lt;= 3 t\u1ef7\/n\u0103m <strong>X\u00c1C \u0110\u1ecaNH \u0110\u01af\u1ee2C CHI PH\u00cd<\/strong><\/span><\/td>\n<td style=\"width: 31.4655%; height: 26px; border-color: #c4c4c4;\">15%*(Doanh thu &#8211; chi ph\u00ed)<\/td>\n<\/tr>\n<tr style=\"background-color: #fff0f0;\">\n<td style=\"width: 41.2356%; height: 78px; border-color: #c4c4c4;\">+ N\u1ebfu doanh thu &gt; 3 t\u1ef7\/n\u0103m<\/td>\n<td style=\"width: 31.4655%; height: 78px; border-color: #c4c4c4;\">17%*(Doanh thu &#8211; chi ph\u00ed)<\/td>\n<\/tr>\n<tr style=\"background-color: #fff0f0;\">\n<td style=\"width: 41.2356%; height: 52px; border-color: #c4c4c4;\">+ N\u1ebfu doanh thu &gt;50 t\u1ef7\/n\u0103m<\/td>\n<td style=\"width: 31.4655%; height: 52px; border-color: #c4c4c4;\">20%*(Doanh thu &#8211; chi ph\u00ed)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; color: #01b58a;\"><strong>4. V\u00ed d\u1ee5 minh h\u1ecda c\u00e1ch t\u00ednh thu\u1ebf<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ec3 qu\u00fd \u0111\u1ed9c gi\u1ea3 d\u1ec5 h\u00ecnh dung, ch\u00fang ta x\u00e9t v\u00ed d\u1ee5 sau:<\/p>\n<p style=\"text-align: justify;\">C\u01a1 s\u1edf M\u1ea7m non T\u01b0 th\u1ee5c Hoa Mai c\u00f3 t\u1ed5ng doanh thu n\u0103m 2026 l\u00e0 <strong>800 tri\u1ec7u \u0111\u1ed3ng<\/strong>. C\u01a1 s\u1edf n\u00e0y ch\u01b0a th\u1ef1c hi\u1ec7n s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u1ea7u v\u00e0o (Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed).<\/p>\n<p style=\"text-align: justify;\">Gi\u1ea3 s\u1eed thu\u1ebf su\u1ea5t TNCN cho d\u1ecbch v\u1ee5 gi\u00e1o d\u1ee5c l\u00e0 2%. S\u1ed1 thu\u1ebf c\u01a1 s\u1edf Hoa Mai ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Doanh thu ch\u1ecbu thu\u1ebf: 800 tri\u1ec7u \u0111\u1ed3ng &#8211; 500 tri\u1ec7u \u0111\u1ed3ng = 300 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li>Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p: 300 tri\u1ec7u \u0111\u1ed3ng * 2\\% = 6.000.000 \u0111\u1ed3ng\/n\u0103m<\/li>\n<\/ul>\n<h2 data-pm-slice=\"1 3 []\"><span style=\"color: #01b58a;\"><strong><span style=\"font-family: verdana, geneva, sans-serif;\">5. C\u00e1c l\u01b0u \u00fd ph\u00e1p l\u00fd ch\u1ee7 c\u01a1 s\u1edf c\u1ea7n chu\u1ea9n b\u1ecb<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">\u0110\u1ec3 s\u1eb5n s\u00e0ng cho vi\u1ec7c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi t\u1eeb 2026, c\u00e1c ch\u1ee7 h\u1ed9 kinh doanh m\u1ea7m non c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt;\"><strong>R\u00e0 so\u00e1t doanh thu th\u1ef1c t\u1ebf:<\/strong> T\u1ed5ng h\u1ee3p ch\u00ednh x\u00e1c c\u00e1c ngu\u1ed3n thu t\u1eeb h\u1ecdc ph\u00ed, ti\u1ec1n \u0103n, ti\u1ec1n x\u00e2y d\u1ef1ng c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, ti\u1ec1n tr\u00f4ng tr\u1ebb ngo\u00e0i gi\u1edd<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb:<\/strong> D\u00f9 quy m\u00f4 nh\u1ecf, ch\u1ee7 c\u01a1 s\u1edf n\u00ean b\u1eaft \u0111\u1ea7u t\u1eadp th\u00f3i quen l\u01b0u tr\u1eef h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng gi\u00e1o vi\u00ean, h\u00f3a \u0111\u01a1n mua th\u1ef1c ph\u1ea9m, h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0&#8230;\u00a0<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>Chu\u1ea9n b\u1ecb v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/strong> Theo l\u1ed9 tr\u00ecnh c\u1ee7a ng\u00e0nh Thu\u1ebf, khi doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean, vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (\u0111\u1eb7c bi\u1ec7t l\u00e0 h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n) l\u00e0 b\u1eaft bu\u1ed9c.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p l\u00fd ngay t\u1eeb \u0111\u1ea7u, nhi\u1ec1u \u0111\u01a1n v\u1ecb gi\u00e1o d\u1ee5c hi\u1ec7n nay \u0111\u00e3 l\u1ef1a ch\u1ecdn chu\u1ea9n h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh b\u1eb1ng c\u00f4ng c\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">V\u1edbi <a href=\"https:\/\/emis.misa.vn\/emis-kindergarten\/?utm_source=Blog&amp;utm_medium=cach_tinh_thue_ho_kinh_doanh_mam_non_tu_thuc#register\" target=\"_blank\" rel=\"noopener\"><strong>ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd m\u1ea7m non MISA EMIS<\/strong><\/a>, h\u1ec7 th\u1ed1ng n\u00e0y h\u1ed7 tr\u1ee3 c\u01a1 s\u1edf gi\u00e1o d\u1ee5c gi\u1ea3i quy\u1ebft c\u00e1c b\u00e0i to\u00e1n nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>T\u1ef1 \u0111\u1ed9ng h\u00f3a t\u00ednh h\u1ecdc ph\u00ed:<\/strong> H\u1ed7 tr\u1ee3 t\u00ednh to\u00e1n chi ti\u1ebft c\u00e1c kho\u1ea3n thu, gi\u1ea3m tr\u1eeb (ngh\u1ec9 h\u1ecdc, ho\u00e0n tr\u1ea3 ti\u1ec1n \u0103n) ch\u00ednh x\u00e1c t\u1eebng h\u1ecdc sinh.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>Minh b\u1ea1ch thu &#8211; chi:<\/strong> H\u1ec7 th\u1ed1ng ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 d\u00f2ng ti\u1ec1n, gi\u00fap ch\u1ee7 c\u01a1 s\u1edf d\u1ec5 d\u00e0ng tr\u00edch xu\u1ea5t b\u00e1o c\u00e1o doanh thu v\u00e0 chi ph\u00ed h\u1ee3p l\u00fd \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c k\u00ea khai thu\u1ebf (\u0111\u1eb7c bi\u1ec7t h\u1eefu \u00edch n\u1ebfu ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tr\u00ean l\u00e3i 15% ho\u1eb7c 17%).<\/span><\/li>\n<li>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>K\u1ebft n\u1ed1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/strong> T\u00edch h\u1ee3p s\u1eb5n t\u00ednh n\u0103ng xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean ph\u1ea7n m\u1ec1m, gi\u00fap \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf<\/span><\/p>\n<\/li>\n<\/ul>\n<p><a href=\"https:\/\/emis.misa.vn\/emis-kindergarten\/?utm_source=Blog&amp;utm_medium=cach_tinh_thue_ho_kinh_doanh_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=\"381\" height=\"190\" \/><\/a><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; color: #01b58a;\"><strong>T\u1ea1m k\u1ebft<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">Quy \u0111\u1ecbnh thu\u1ebf m\u1edbi t\u1eeb n\u0103m 2026 h\u01b0\u1edbng t\u1edbi s\u1ef1 c\u00f4ng b\u1eb1ng v\u00e0 h\u1ed7 tr\u1ee3 c\u00e1c m\u00f4 h\u00ecnh kinh doanh nh\u1ecf l\u1ebb ph\u00e1t tri\u1ec3n. Vi\u1ec7c n\u00e2ng h\u1ea1n m\u1ee9c mi\u1ec5n thu\u1ebf l\u00ean 500 tri\u1ec7u \u0111\u1ed3ng l\u00e0 m\u1ed9t ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i l\u1edbn cho ng\u00e0nh m\u1ea7m non t\u01b0 th\u1ee5c. Tuy nhi\u00ean, c\u00e1c ch\u1ee7 c\u01a1 s\u1edf c\u1ea7n ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c ph\u00e1p l\u00fd \u0111\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang ngh\u0129a v\u1ee5 v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u1eadn h\u00e0nh<\/p>\n<table style=\"width: 100%; border-collapse: collapse; background-color: #ffeacf; border-color: #faa14d;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><strong>\u0110\u1ecdc th\u00eam<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/emis.misa.vn\/emis-kindergarten\/xuat-hoa-don-dien-tu-cho-mam-non\/\" target=\"_blank\" rel=\"noopener\">Xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a> cho m\u1ea7m non t\u01b0 th\u1ee5c nh\u01b0 th\u1ebf n\u00e0o?<\/li>\n<li>M\u1ea7m non t\u01b0 th\u1ee5c <a href=\"https:\/\/emis.misa.vn\/emis-kindergarten\/truong-mam-non-tu-thuc-nop-thue-nhu-the-nao-cap-nhat-chinh-sach-thue-2025\/\" target=\"_blank\" rel=\"noopener\">n\u1ed9p thu\u1ebf<\/a> nh\u01b0 th\u1ebf n\u00e0o?<\/li>\n<li>H\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/emis.misa.vn\/emis-kindergarten\/ke-khai-thue-cho-truong-mam-non-tu-thuc\/\" target=\"_blank\" rel=\"noopener\">k\u00ea khai thu\u1ebf<\/a> cho m\u1ea7m non t\u01b0 th\u1ee5c<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>T\u1eeb n\u0103m 2026, d\u1ef1 ki\u1ebfn s\u1ebd c\u00f3 nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng trong ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, bao g\u1ed3m c\u1ea3 c\u00e1c nh\u00f3m tr\u1ebb, l\u1edbp m\u1eabu gi\u00e1o \u0111\u1ed9c l\u1eadp t\u01b0 th\u1ee5c. \u0110i\u1ec3m n\u1ed5i b\u1eadt nh\u1ea5t l\u00e0 vi\u1ec7c n\u00e2ng ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf l\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd [&hellip;]<\/p>\n","protected":false},"author":104,"featured_media":4085,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[19,17],"tags":[],"class_list":["post-4059","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>C\u00e1ch t\u00ednh thu\u1ebf h\u1ed9 kinh doanh m\u1ea7m non t\u01b0 th\u1ee5c theo quy \u0111\u1ecbnh m\u1edbi t\u1eeb n\u0103m 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\/cach-tinh-thue-ho-kinh-doanh-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=\"C\u00e1ch t\u00ednh thu\u1ebf h\u1ed9 kinh doanh m\u1ea7m non t\u01b0 th\u1ee5c theo quy \u0111\u1ecbnh m\u1edbi t\u1eeb n\u0103m 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 chi ti\u1ebft c\u00e1ch t\u00ednh thu\u1ebf h\u1ed9 kinh doanh m\u1ea7m non t\u01b0 th\u1ee5c m\u1edbi nh\u1ea5t t\u1eeb 2026. C\u1eadp nh\u1eadt quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf cho doanh thu d\u01b0\u1edbi 500 tri\u1ec7u v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf\" \/>\n<meta property=\"og:url\" content=\"https:\/\/emis.misa.vn\/emis-kindergarten\/cach-tinh-thue-ho-kinh-doanh-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=\"2025-12-12T04:49:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-12T10:33:55+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\/12\/cach-tinh-thue-ho-kinh-doanh-mam-non-tu-thuc.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":"C\u00e1ch t\u00ednh thu\u1ebf h\u1ed9 kinh doanh m\u1ea7m non t\u01b0 th\u1ee5c theo quy \u0111\u1ecbnh m\u1edbi t\u1eeb n\u0103m 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\/cach-tinh-thue-ho-kinh-doanh-mam-non-tu-thuc\/","og_locale":"en_US","og_type":"article","og_title":"C\u00e1ch t\u00ednh thu\u1ebf h\u1ed9 kinh doanh m\u1ea7m non t\u01b0 th\u1ee5c theo quy \u0111\u1ecbnh m\u1edbi t\u1eeb n\u0103m 2026 - Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd tr\u01b0\u1eddng h\u1ecdc","og_description":"H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch t\u00ednh thu\u1ebf h\u1ed9 kinh doanh m\u1ea7m non t\u01b0 th\u1ee5c m\u1edbi nh\u1ea5t t\u1eeb 2026. 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