{"id":5245,"date":"2026-10-15T15:35:25","date_gmt":"2026-10-15T08:35:25","guid":{"rendered":"https:\/\/emis.misa.vn\/emis-kindergarten\/?p=5245"},"modified":"2026-10-15T16:01:47","modified_gmt":"2026-10-15T09:01:47","slug":"cap-nhat-10-2026-ke-khai-thue-cho-truong-mam-non-tu-thuc-cap-nhat-nhung-quy-dinh-moi","status":"publish","type":"post","link":"https:\/\/emis.misa.vn\/emis-kindergarten\/cap-nhat-10-2026-ke-khai-thue-cho-truong-mam-non-tu-thuc-cap-nhat-nhung-quy-dinh-moi\/","title":{"rendered":"[C\u1eadp nh\u1eadt 10\/2026] K\u00ea Khai Thu\u1ebf Cho Tr\u01b0\u1eddng M\u1ea7m Non T\u01b0 Th\u1ee5c: C\u1eadp Nh\u1eadt Nh\u1eefng Quy \u0110\u1ecbnh M\u1edbi"},"content":{"rendered":"<p data-pm-slice=\"1 1 []\">K\u00ea khai thu\u1ebf cho tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c l\u00e0 m\u1ed9t trong nh\u1eefng nghi\u1ec7p v\u1ee5 quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd v\u00e0 v\u1eadn h\u00e0nh nh\u00e0 tr\u01b0\u1eddng. B\u00ean c\u1ea1nh vi\u1ec7c qu\u1ea3n l\u00fd h\u1ecdc sinh, gi\u00e1o vi\u00ean, h\u1ecdc ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu chi, ch\u1ee7 tr\u01b0\u1eddng v\u00e0 k\u1ebf to\u00e1n c\u1ea7n n\u1eafm r\u00f5 ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, h\u1ea1n ch\u1ebf sai s\u00f3t trong qu\u00e1 tr\u00ecnh k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n.<\/p>\n<p>\u0110\u1eb7c bi\u1ec7t, n\u0103m 2026 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i. V\u1eady tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c c\u1ea7n k\u00ea khai nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0o? Quy \u0111\u1ecbnh m\u1edbi c\u00f3 g\u00ec \u0111\u00e1ng l\u01b0u \u00fd? C\u00f9ng t\u00ecm hi\u1ec3u chi ti\u1ebft trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n<h2 data-pm-slice=\"1 1 []\"><strong>1. Tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c c\u1ea7n x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/encrypted-tbn0.gstatic.com\/images?q=tbn:ANd9GcT0aOwomENmmIjVAlY-Csl_I92Q7L7vxtRP5NddcjuJXOdRZbU1oBUFpEc&amp;s=10\" alt=\"7 vi\u1ec7c nh\u00f3m tr\u1ebb m\u1ea7m non doanh thu 1-3 t\u1ef7 c\u1ea7n r\u00e0 so\u00e1t tr\u01b0\u1edbc 31\/10\" \/><\/p>\n<p>Tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf, nh\u00e0 tr\u01b0\u1eddng c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c lo\u1ea1i h\u00ecnh ph\u00e1p l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb \u0111ang ho\u1ea1t \u0111\u1ed9ng. Tr\u00ean th\u1ef1c t\u1ebf, c\u01a1 s\u1edf gi\u00e1o d\u1ee5c m\u1ea7m non t\u01b0 th\u1ee5c c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c d\u01b0\u1edbi nhi\u1ec1u h\u00ecnh th\u1ee9c kh\u00e1c nhau, ph\u1ed5 bi\u1ebfn g\u1ed3m:<\/p>\n<ul data-spread=\"false\">\n<li><strong>Doanh nghi\u1ec7p:<\/strong> Th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p, bao g\u1ed3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf kh\u00e1c ph\u00e1t sinh.<\/li>\n<li><strong>H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh:<\/strong> Th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c qu\u1ea3n l\u00fd thu\u1ebf d\u00e0nh cho h\u1ed9, c\u00e1 nh\u00e2n kinh doanh.<\/li>\n<li><strong>C\u01a1 s\u1edf gi\u00e1o d\u1ee5c ho\u1ea1t \u0111\u1ed9ng theo h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd kh\u00e1c:<\/strong> C\u1ea7n c\u0103n c\u1ee9 v\u00e0o t\u01b0 c\u00e1ch ph\u00e1p l\u00fd, ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf v\u00e0 quy \u0111\u1ecbnh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5.<\/li>\n<\/ul>\n<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang lo\u1ea1i h\u00ecnh ph\u00e1p l\u00fd l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, x\u00e1c \u0111\u1ecbnh h\u1ed3 s\u01a1 k\u00ea khai v\u00e0 th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n ph\u00f9 h\u1ee3p.<\/p>\n<p>\u0110\u1eb7c bi\u1ec7t, tr\u01b0\u1eddng m\u1ea7m non ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i thu\u1ebf. Nh\u00e0 tr\u01b0\u1eddng c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, c\u00e1c kho\u1ea3n thu kh\u00e1c v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<h2><strong>2. C\u1eadp nh\u1eadt nh\u1eefng quy \u0111\u1ecbnh thu\u1ebf m\u1edbi quan tr\u1ecdng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng m\u1ea7m non\u00a0<\/strong><\/h2>\n<h3><strong>2.1. Ng\u01b0\u1ee1ng doanh thu 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/strong><\/h3>\n<p>M\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd trong n\u0103m 2026 l\u00e0 vi\u1ec7c n\u00e2ng ng\u01b0\u1ee1ng doanh thu kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh l\u00ean <strong>1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/strong> theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 141\/2026\/N\u0110-CP, c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/01\/2026.<\/p>\n<p>Theo quy \u0111\u1ecbnh n\u00e0y, h\u1ed9 kinh doanh c\u00f3 doanh thu n\u0103m t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng thu\u1ed9c ng\u01b0\u1ee1ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh theo quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng. Tuy nhi\u00ean, tr\u01b0\u1eddng h\u1ee3p n\u00e0y v\u1eabn c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o doanh thu v\u00e0 k\u00ea khai nh\u1eefng kho\u1ea3n thu\u1ebf kh\u00e1c n\u1ebfu c\u00f3.<\/p>\n<p>\u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00f3 doanh thu v\u01b0\u1ee3t ng\u01b0\u1ee1ng, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ea7n c\u0103n c\u1ee9 v\u00e0o ng\u00e0nh ngh\u1ec1, doanh thu t\u00ednh thu\u1ebf, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<p>L\u01b0u \u00fd, ng\u01b0\u1ee1ng doanh thu n\u00e0y \u00e1p d\u1ee5ng cho h\u1ed9, c\u00e1 nh\u00e2n kinh doanh; kh\u00f4ng \u0111\u01b0\u1ee3c m\u1eb7c nhi\u00ean \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p th\u00e0nh l\u1eadp theo Lu\u1eadt Doanh nghi\u1ec7p.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/fobese.com.vn\/wp-content\/uploads\/2025\/01\/dich-vu-tu-van-ke-toan-thue-tron-goi.jpg\" alt=\"D\u1ecbch v\u1ee5 K\u00ea khai thu\u1ebf tr\u1ecdn g\u00f3i - C\u00d4NG TY TNHH FOBESE - K\u1ebe TO\u00c1N THU\u1ebe VI\u1ec6T NAM\" \/><\/p>\n<h3><strong>2.2. Thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/h3>\n<p>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ti\u1ebfp t\u1ee5c l\u00e0 n\u1ed9i dung nh\u00e0 tr\u01b0\u1eddng c\u1ea7n \u0111\u1eb7c bi\u1ec7t quan t\u00e2m trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu v\u00e0 k\u00ea khai thu\u1ebf.<\/p>\n<p>Theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP v\u00e0 c\u00e1c quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung li\u00ean quan, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c v\u00e0 h\u1ed9 kinh doanh c\u1ea7n x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u00f9 h\u1ee3p v\u1edbi lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng.<\/p>\n<p>\u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 141\/2026\/N\u0110-CP quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p c\u00f3 doanh thu n\u0103m tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng ph\u1ea3i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng m\u1ea7m non, vi\u1ec7c qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n c\u1ea7n g\u1eafn v\u1edbi c\u00e1c kho\u1ea3n thu th\u1ef1c t\u1ebf nh\u01b0 h\u1ecdc ph\u00ed, ti\u1ec1n \u0103n, d\u1ecbch v\u1ee5 \u0111\u01b0a \u0111\u00f3n v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c. Nh\u00e0 tr\u01b0\u1eddng c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang n\u1ed9i dung t\u1eebng kho\u1ea3n thu, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1ch th\u1ec3 hi\u1ec7n th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/p>\n<h3><strong>2.3. Ch\u1ea5m d\u1ee9t thu, n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i t\u1eeb n\u0103m 2026<\/strong><\/h3>\n<p>Theo Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15, t\u1eeb ng\u00e0y 01\/01\/2026, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi n\u0103m 2026 v\u00e0 c\u00e1c n\u0103m ti\u1ebfp theo.<\/p>\n<p>\u0110\u00e2y l\u00e0 \u0111i\u1ec3m c\u1ea7n c\u1eadp nh\u1eadt trong quy tr\u00ecnh theo d\u00f5i ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a nh\u00e0 tr\u01b0\u1eddng. Tuy nhi\u00ean, c\u00e1c kho\u1ea3n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ph\u00e1t sinh ph\u1ea3i n\u1ed9p c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc n\u0103m 2026 v\u1eabn c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/p>\n<h2><strong>3. C\u00e1c lo\u1ea1i thu\u1ebf tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c c\u1ea7n quan t\u00e2m<\/strong><\/h2>\n<p>Ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee5 th\u1ec3 ph\u1ee5 thu\u1ed9c v\u00e0o h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd v\u00e0 ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng tr\u01b0\u1eddng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng nh\u00f3m thu\u1ebf, ngh\u0129a v\u1ee5 thu\u1ebf th\u01b0\u1eddng c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t.<\/p>\n<h3><strong>3.1. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/strong><\/h3>\n<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng m\u1ea7m non ho\u1ea1t \u0111\u1ed9ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c doanh nghi\u1ec7p, thu\u1ebf TNDN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n<p>Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15 quy \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng 20%; \u0111\u1ed3ng th\u1eddi quy \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t 15% \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng v\u00e0 17% \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m tr\u00ean 3 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng, theo \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng c\u1ee7a lu\u1eadt.<\/p>\n<p>Ngo\u00e0i ra, ph\u00e1p lu\u1eadt thu\u1ebf c\u00f3 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c \u0111\u1ec1u t\u1ef1 \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00f9ng m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i. Nh\u00e0 tr\u01b0\u1eddng c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng, lo\u1ea1i thu nh\u1eadp \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<p>\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c thu\u1ebf TNDN, nh\u00e0 tr\u01b0\u1eddng c\u1ea7n:<\/p>\n<ul data-spread=\"false\">\n<li>Theo d\u00f5i \u0111\u1ea7y \u0111\u1ee7 doanh thu ph\u00e1t sinh trong k\u1ef3.<\/li>\n<li>T\u1ed5ng h\u1ee3p chi ph\u00ed ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c.<\/li>\n<li>L\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n chi.<\/li>\n<li>Ph\u00e2n lo\u1ea1i ri\u00eang c\u00e1c kho\u1ea3n thu nh\u1eadp c\u00f3 c\u00e1ch t\u00ednh thu\u1ebf ho\u1eb7c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i kh\u00e1c nhau khi c\u1ea7n thi\u1ebft.<\/li>\n<li>Th\u1ef1c hi\u1ec7n k\u00ea khai, t\u1ea1m n\u1ed9p v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p>Vi\u1ec7c qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb ngay t\u1eeb \u0111\u1ea7u gi\u00fap nh\u00e0 tr\u01b0\u1eddng h\u1ea1n ch\u1ebf sai l\u1ec7ch s\u1ed1 li\u1ec7u v\u00e0 ch\u1ee7 \u0111\u1ed9ng h\u01a1n khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<h3><strong>3.2. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/strong><\/h3>\n<p>Theo kho\u1ea3n 13 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 48\/2024\/QH15, ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c v\u00e0 gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/p>\n<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng m\u1ea7m non, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng v\u00e0 kho\u1ea3n thu c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n, h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf.<\/p>\n<p>Nh\u00e0 tr\u01b0\u1eddng c\u1ea7n r\u00e0 so\u00e1t c\u00e1c kho\u1ea3n thu nh\u01b0:<\/p>\n<ul data-spread=\"false\">\n<li>H\u1ecdc ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu g\u1eafn v\u1edbi ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c.<\/li>\n<li>Ti\u1ec1n \u0103n, d\u1ecbch v\u1ee5 \u0111\u01b0a \u0111\u00f3n h\u1ecdc sinh.<\/li>\n<li>C\u00e1c kho\u1ea3n thu t\u1eeb b\u00e1n \u0111\u1ed3ng ph\u1ee5c, t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng ngo\u1ea1i kh\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 kh\u00e1c n\u1ebfu c\u00f3.<\/li>\n<\/ul>\n<p>Kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh to\u00e0n b\u1ed9 kho\u1ea3n thu c\u1ee7a tr\u01b0\u1eddng \u0111\u1ec1u thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT ch\u1ec9 v\u00ec tr\u01b0\u1eddng ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c. T\u1eebng kho\u1ea3n thu c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t theo b\u1ea3n ch\u1ea5t d\u1ecbch v\u1ee5 v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p>\u0110\u1eb7c bi\u1ec7t, tr\u01b0\u1eddng c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa <strong>h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/strong> v\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf. Hai tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 c\u00e1ch x\u1eed l\u00fd thu\u1ebf kh\u00e1c nhau; kh\u00f4ng n\u00ean t\u1ef1 \u0111\u1ed9ng \u00e1p d\u1ee5ng c\u00f9ng m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t cho to\u00e0n b\u1ed9 kho\u1ea3n thu.<\/p>\n<h3><strong>3.3. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/strong><\/h3>\n<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng c\u00f3 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng v\u00e0 tr\u1ea3 thu nh\u1eadp cho gi\u00e1o vi\u00ean, nh\u00e2n vi\u00ean, nh\u00e0 tr\u01b0\u1eddng c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf TNCN theo quy \u0111\u1ecbnh.<\/p>\n<p>C\u00e1c c\u00f4ng vi\u1ec7c c\u1ea7n ch\u00fa \u00fd g\u1ed3m:<\/p>\n<ul data-spread=\"false\">\n<li>T\u1ed5ng h\u1ee3p ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf.<\/li>\n<li>X\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/li>\n<li>L\u1eadp h\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf TNCN theo th\u00e1ng ho\u1eb7c qu\u00fd t\u00f9y \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng.<\/li>\n<li>Th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m khi thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i quy\u1ebft to\u00e1n.<\/li>\n<li>C\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c li\u00ean quan khi c\u1ea7n thi\u1ebft.<\/li>\n<\/ul>\n<p>Vi\u1ec7c theo d\u00f5i ch\u00ednh x\u00e1c h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, b\u1ea3ng l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gi\u00fap nh\u00e0 tr\u01b0\u1eddng h\u1ea1n ch\u1ebf sai s\u00f3t khi k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/p>\n<h3><strong>3.4. C\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c<\/strong><\/h3>\n<p>T\u00f9y theo ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf, tr\u01b0\u1eddng m\u1ea7m non c\u00f3 th\u1ec3 ph\u00e1t sinh c\u00e1c ngh\u0129a v\u1ee5 kh\u00e1c nh\u01b0 thu\u1ebf li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p ho\u1eb7c c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh.<\/p>\n<p>Nh\u00e0 tr\u01b0\u1eddng n\u00ean r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, t\u00e0i s\u1ea3n v\u00e0 h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p>L\u01b0u \u00fd: T\u1eeb n\u0103m 2026, kh\u00f4ng ti\u1ebfp t\u1ee5c \u0111\u01b0a l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m 2026 v\u00e0 c\u00e1c n\u0103m sau v\u00e0o danh s\u00e1ch kho\u1ea3n ph\u1ea3i n\u1ed9p th\u01b0\u1eddng ni\u00ean.<\/p>\n<h2><strong>4. H\u1ed9 kinh doanh m\u1ea7m non t\u01b0 th\u1ee5c k\u00ea khai thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/h2>\n<p>\u0110\u1ed1i v\u1edbi nh\u00f3m tr\u1ebb, l\u1edbp m\u1eabu gi\u00e1o \u0111\u1ed9c l\u1eadp t\u01b0 th\u1ee5c ho\u1eb7c c\u01a1 s\u1edf m\u1ea7m non ho\u1ea1t \u0111\u1ed9ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u1ed9 kinh doanh, vi\u1ec7c k\u00ea khai thu\u1ebf c\u1ea7n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh d\u00e0nh ri\u00eang cho h\u1ed9, c\u00e1 nh\u00e2n kinh doanh.<\/p>\n<p>Theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2026\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 141\/2026\/N\u0110-CP, nh\u00e0 tr\u01b0\u1eddng c\u1ea7n l\u01b0u \u00fd c\u00e1c n\u1ed9i dung sau:<\/p>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p doanh thu n\u0103m t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng:<\/strong> H\u1ed9 kinh doanh c\u1ea7n theo d\u00f5i doanh thu th\u1ef1c t\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o doanh thu, k\u00ea khai c\u00e1c ngh\u0129a v\u1ee5 kh\u00e1c n\u1ebfu ph\u00e1t sinh theo quy \u0111\u1ecbnh.<\/p>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p doanh thu n\u0103m tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng:<\/strong> H\u1ed9 kinh doanh c\u1ea7n x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, l\u1eadp h\u1ed3 s\u01a1 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf theo k\u1ef3 t\u01b0\u01a1ng \u1ee9ng. T\u00f9y tr\u01b0\u1eddng h\u1ee3p, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh thu\u1ebf TNCN c\u00f3 th\u1ec3 d\u1ef1a tr\u00ean doanh thu t\u00ednh thu\u1ebf ho\u1eb7c thu nh\u1eadp t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n<p>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, nh\u00e0 tr\u01b0\u1eddng c\u1ea7n c\u0103n c\u1ee9 quy \u0111\u1ecbnh ri\u00eang v\u1ec1 ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc, \u0111\u1ed3ng th\u1eddi ph\u00e2n bi\u1ec7t v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c n\u1ebfu c\u00f3.<\/p>\n<p>Ngo\u00e0i ra, h\u1ed9 kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. Nh\u00e0 tr\u01b0\u1eddng n\u00ean chu\u1ea9n b\u1ecb s\u1edbm h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd doanh thu, h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb \u0111\u1ec3 tr\u00e1nh b\u1ecb \u0111\u1ed9ng khi ph\u00e1t sinh ngh\u0129a v\u1ee5.<\/p>\n<h2><strong>5. Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai thu\u1ebf t\u1ea1i tr\u01b0\u1eddng m\u1ea7m non<\/strong><\/h2>\n<p>Trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh, c\u00e1c sai s\u00f3t v\u1ec1 d\u1eef li\u1ec7u thu chi v\u00e0 ch\u1ee9ng t\u1eeb c\u00f3 th\u1ec3 khi\u1ebfn nh\u00e0 tr\u01b0\u1eddng m\u1ea5t nhi\u1ec1u th\u1eddi gian r\u00e0 so\u00e1t, \u0111i\u1ec1u ch\u1ec9nh. M\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd g\u1ed3m:<\/p>\n<h3><strong>5.1. Kh\u00f4ng ph\u00e2n lo\u1ea1i r\u00f5 c\u00e1c kho\u1ea3n thu<\/strong><\/h3>\n<p>H\u1ecdc ph\u00ed, ti\u1ec1n \u0103n, ti\u1ec1n xe \u0111\u01b0a \u0111\u00f3n v\u00e0 c\u00e1c kho\u1ea3n thu d\u1ecbch v\u1ee5 c\u00f3 th\u1ec3 c\u00f3 c\u00e1ch x\u1eed l\u00fd thu\u1ebf kh\u00e1c nhau. N\u1ebfu ghi nh\u1eadn chung m\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh r\u00f5 b\u1ea3n ch\u1ea5t t\u1eebng kho\u1ea3n thu, nh\u00e0 tr\u01b0\u1eddng c\u00f3 th\u1ec3 g\u1eb7p kh\u00f3 kh\u0103n khi l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u k\u00ea khai.<\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong> X\u00e2y d\u1ef1ng danh m\u1ee5c kho\u1ea3n thu th\u1ed1ng nh\u1ea5t, x\u00e1c \u0111\u1ecbnh r\u00f5 n\u1ed9i dung thu v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd h\u1ecdc sinh, k\u1ebf to\u00e1n v\u00e0 b\u1ed9 ph\u1eadn thu ph\u00ed.<\/p>\n<h3><strong>5.2. Thi\u1ebfu h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb cho c\u00e1c kho\u1ea3n chi<\/strong><\/h3>\n<p>C\u00e1c kho\u1ea3n chi nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng, th\u1ef1c ph\u1ea9m, v\u0103n ph\u00f2ng ph\u1ea9m, \u0111i\u1ec7n n\u01b0\u1edbc v\u00e0 chi ph\u00ed v\u1eadn h\u00e0nh c\u1ea7n \u0111\u01b0\u1ee3c theo d\u00f5i k\u00e8m h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb ph\u00f9 h\u1ee3p.<\/p>\n<p>Vi\u1ec7c thi\u1ebfu ch\u1ee9ng t\u1eeb ho\u1eb7c l\u01b0u tr\u1eef kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00f3 th\u1ec3 khi\u1ebfn nh\u00e0 tr\u01b0\u1eddng m\u1ea5t th\u1eddi gian gi\u1ea3i tr\u00ecnh, \u0111\u1ed3ng th\u1eddi \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong> L\u01b0u tr\u1eef t\u1eadp trung h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n, b\u1ea3ng l\u01b0\u01a1ng v\u00e0 c\u00e1c h\u1ed3 s\u01a1 li\u00ean quan; \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 gi\u1eefa ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf v\u00e0 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n.<\/p>\n<h3><strong>5.3. Ch\u01b0a ki\u1ec3m so\u00e1t th\u1eddi h\u1ea1n k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n<\/strong><\/h3>\n<p>Vi\u1ec7c qu\u00ean th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 ho\u1eb7c kh\u00f4ng c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn k\u00ea khai ch\u1eadm, sai th\u00f4ng tin ho\u1eb7c ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1.<\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong> L\u1eadp l\u1ecbch theo d\u00f5i ngh\u0129a v\u1ee5 thu\u1ebf theo th\u00e1ng, qu\u00fd v\u00e0 n\u0103m; ph\u00e2n c\u00f4ng r\u00f5 ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch, ng\u01b0\u1eddi ki\u1ec3m tra v\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh t\u1eebng c\u00f4ng vi\u1ec7c.<\/p>\n<h3><strong>5.4. D\u1eef li\u1ec7u qu\u1ea3n l\u00fd h\u1ecdc sinh v\u00e0 k\u1ebf to\u00e1n ch\u01b0a \u0111\u1ed3ng b\u1ed9<\/strong><\/h3>\n<p>Khi d\u1eef li\u1ec7u h\u1ecdc ph\u00ed, c\u00e1c kho\u1ea3n thu v\u00e0 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd r\u1eddi r\u1ea1c, k\u1ebf to\u00e1n th\u01b0\u1eddng ph\u1ea3i t\u1ed5ng h\u1ee3p th\u1ee7 c\u00f4ng, \u0111\u1ed1i chi\u1ebfu nhi\u1ec1u l\u1ea7n v\u00e0 d\u1ec5 ph\u00e1t sinh ch\u00eanh l\u1ec7ch.<\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong> Chu\u1ea9n h\u00f3a quy tr\u00ecnh ghi nh\u1eadn thu chi, s\u1eed d\u1ee5ng d\u1eef li\u1ec7u th\u1ed1ng nh\u1ea5t gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn v\u00e0 th\u01b0\u1eddng xuy\u00ean \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi l\u1eadp h\u1ed3 s\u01a1 k\u00ea khai.<\/p>\n<h2><strong>6. Quy tr\u00ecnh gi\u00fap tr\u01b0\u1eddng m\u1ea7m non ch\u1ee7 \u0111\u1ed9ng k\u00ea khai thu\u1ebf<\/strong><\/h2>\n<p>\u0110\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t, nh\u00e0 tr\u01b0\u1eddng c\u00f3 th\u1ec3 x\u00e2y d\u1ef1ng quy tr\u00ecnh th\u1ef1c hi\u1ec7n g\u1ed3m c\u00e1c b\u01b0\u1edbc c\u01a1 b\u1ea3n sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh lo\u1ea1i h\u00ecnh ph\u00e1p l\u00fd v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf.<\/strong> R\u00e0 so\u00e1t h\u1ed3 s\u01a1 ph\u00e1p l\u00fd, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 ph\u00e1t sinh.<\/p>\n<p><strong>B\u01b0\u1edbc 2: T\u1ed5ng h\u1ee3p doanh thu v\u00e0 chi ph\u00ed.<\/strong> \u0110\u1ed1i chi\u1ebfu h\u1ecdc ph\u00ed, ti\u1ec1n \u0103n, c\u00e1c kho\u1ea3n thu d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n chi th\u1ef1c t\u1ebf.<\/p>\n<p><strong>B\u01b0\u1edbc 3: Ki\u1ec3m tra h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/strong> \u0110\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7, ph\u00e2n lo\u1ea1i \u0111\u00fang v\u00e0 c\u00f3 th\u1ec3 tra c\u1ee9u khi c\u1ea7n.<\/p>\n<p><strong>B\u01b0\u1edbc 4: L\u1eadp h\u1ed3 s\u01a1 k\u00ea khai.<\/strong> X\u00e1c \u0111\u1ecbnh \u0111\u00fang lo\u1ea1i t\u1edd khai, k\u1ef3 k\u00ea khai, th\u1eddi h\u1ea1n n\u1ed9p v\u00e0 s\u1ed1 li\u1ec7u c\u1ea7n s\u1eed d\u1ee5ng.<\/p>\n<p><strong>B\u01b0\u1edbc 5: \u0110\u1ed1i chi\u1ebfu v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1.<\/strong> Ki\u1ec3m tra s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi n\u1ed9p, l\u01b0u l\u1ea1i h\u1ed3 s\u01a1 \u0111\u00e3 th\u1ef1c hi\u1ec7n v\u00e0 theo d\u00f5i c\u00e1c ngh\u0129a v\u1ee5 ti\u1ebfp theo.<\/p>\n<p>Th\u1ef1c hi\u1ec7n theo quy tr\u00ecnh th\u1ed1ng nh\u1ea5t gi\u00fap nh\u00e0 tr\u01b0\u1eddng ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, gi\u1ea3m th\u1eddi gian t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u v\u00e0 n\u00e2ng cao kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<h2 data-pm-slice=\"1 1 []\"><strong>7. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 k\u00ea khai thu\u1ebf cho tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c<\/strong><\/h2>\n<h4><strong>Tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf kh\u00f4ng?<\/strong><\/h4>\n<p>Kh\u00f4ng th\u1ec3 k\u1ebft lu\u1eadn t\u1ea5t c\u1ea3 tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c \u0111\u1ec1u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i h\u00ecnh ph\u00e1p l\u00fd, ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 c\u1ee7a ph\u00e1p lu\u1eadt. M\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, nh\u01b0ng \u0111i\u1ec1u \u0111\u00f3 kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i thu\u1ebf.<\/p>\n<h4><strong>H\u1ed9 kinh doanh m\u1ea7m non c\u00f3 doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng?<\/strong><\/h4>\n<p>H\u1ed9 kinh doanh c\u00f3 doanh thu n\u0103m t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng thu\u1ed9c ng\u01b0\u1ee1ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh theo quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng. Tuy nhi\u00ean, v\u1eabn c\u1ea7n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o doanh thu v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 k\u00ea khai kh\u00e1c n\u1ebfu c\u00f3.<\/p>\n<h4><strong>Tr\u01b0\u1eddng m\u1ea7m non c\u00f3 ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng?<\/strong><\/h4>\n<p>Ngh\u0129a v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb v\u00e0 quy \u0111\u1ecbnh \u00e1p d\u1ee5ng. \u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng, quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh y\u00eau c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf. C\u00e1c tr\u01b0\u1eddng c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p c\u1ee7a m\u00ecnh \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/p>\n<h4><strong>Tr\u01b0\u1eddng m\u1ea7m non c\u00f3 ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m 2026 kh\u00f4ng?<\/strong><\/h4>\n<p>T\u1eeb ng\u00e0y 01\/01\/2026, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i cho n\u0103m 2026 v\u00e0 c\u00e1c n\u0103m ti\u1ebfp theo. C\u00e1c kho\u1ea3n l\u1ec7 ph\u00ed ph\u00e1t sinh ph\u1ea3i n\u1ed9p c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc v\u1eabn c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t theo quy \u0111\u1ecbnh.<\/p>\n<h4><strong>K\u1ebf to\u00e1n tr\u01b0\u1eddng m\u1ea7m non c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec tr\u01b0\u1edbc k\u1ef3 k\u00ea khai thu\u1ebf?<\/strong><\/h4>\n<p>K\u1ebf to\u00e1n n\u00ean chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u doanh thu, chi ph\u00ed, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n, h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1, b\u1ea3ng l\u01b0\u01a1ng v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan; \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra th\u1eddi h\u1ea1n k\u00ea khai, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n<h2><strong>K\u1ebft lu\u1eadn<\/strong><\/h2>\n<p>K\u00ea khai thu\u1ebf cho tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c \u0111\u00f2i h\u1ecfi s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa qu\u1ea3n l\u00fd doanh thu, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 vi\u1ec7c c\u1eadp nh\u1eadt quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. \u0110\u1eb7c bi\u1ec7t trong n\u0103m 2026, nh\u00e0 tr\u01b0\u1eddng c\u1ea7n l\u01b0u \u00fd ng\u01b0\u1ee1ng doanh thu m\u1edbi \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 vi\u1ec7c ch\u1ea5m d\u1ee9t thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/p>\n<p>Ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c, x\u00e2y d\u1ef1ng quy tr\u00ecnh qu\u1ea3n l\u00fd d\u1eef li\u1ec7u r\u00f5 r\u00e0ng v\u00e0 tham gia c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh h\u01b0\u1edbng d\u1eabn chuy\u00ean m\u00f4n s\u1ebd gi\u00fap nh\u00e0 tr\u01b0\u1eddng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf b\u00e0i b\u1ea3n h\u01a1n, h\u1ea1n ch\u1ebf sai s\u00f3t v\u00e0 t\u1eadp trung ngu\u1ed3n l\u1ef1c v\u00e0o ho\u1ea1t \u0111\u1ed9ng ch\u0103m s\u00f3c, gi\u00e1o d\u1ee5c tr\u1ebb.<\/p>\n<h3 data-pm-slice=\"1 1 []\"><strong>Gi\u1ea3i ph\u00e1p MISA EMIS Kindergarten: H\u1ed7 tr\u1ee3 nh\u00e0 tr\u01b0\u1eddng qu\u1ea3n l\u00fd thu chi, s\u1eb5n s\u00e0ng cho c\u00f4ng t\u00e1c k\u00ea khai thu\u1ebf<\/strong><\/h3>\n<p>Vi\u1ec7c c\u1eadp nh\u1eadt quy \u0111\u1ecbnh thu\u1ebf v\u00e0 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u thu chi \u0111\u00f2i h\u1ecfi nh\u00e0 tr\u01b0\u1eddng ph\u1ea3i qu\u1ea3n l\u00fd d\u1eef li\u1ec7u ch\u1eb7t ch\u1ebd, ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi. <strong>MISA EMIS Kindergarten<\/strong> h\u1ed7 tr\u1ee3 s\u1ed1 h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd h\u1ecdc ph\u00ed, theo d\u00f5i c\u00e1c kho\u1ea3n thu v\u00e0 t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u, gi\u00fap gi\u1ea3m thao t\u00e1c th\u1ee7 c\u00f4ng, h\u1ea1n ch\u1ebf sai s\u00f3t v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian cho k\u1ebf to\u00e1n.<\/p>\n<p><a href=\"https:\/\/emis.misa.vn\/emis-kindergarten\/#register\"><img decoding=\"async\" src=\"https:\/\/emis.misa.vn\/emis-kindergarten\/wp-content\/uploads\/2025\/08\/MISA-EMIS-fanpage-2.png\" \/><\/a><\/p>\n<p><a href=\"https:\/\/emis.misa.vn\/emis-kindergarten\/#register\"><span style=\"text-decoration: underline;\"><span style=\"color: #008080; text-decoration: underline;\"><strong>\u0110\u0103ng k\u00fd t\u01b0 v\u1ea5n ph\u1ea7n m\u1ec1m MISA EMIS Kindergarten ngay t\u1ea1i \u0111\u00e2y<\/strong><\/span><\/span>\u00a0<\/a>\u0111\u1ec3 t\u00ecm hi\u1ec3u gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd m\u1ea7m non hi\u1ec7u qu\u1ea3, h\u1ed7 tr\u1ee3 nh\u00e0 tr\u01b0\u1eddng ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n!<\/p>\n<p><strong>Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd tr\u01b0\u1eddng m\u1ea7m non MISA EMIS Kindergarten<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">\u260e\ufe0f Hotline: <\/span><span style=\"font-weight: 400;\">0936324128<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud83c\udf0f Website:<\/span><a href=\"https:\/\/emis.misa.vn\/emis-kindergarten\/\"> <span style=\"font-weight: 400;\">https:\/\/emis.misa.vn\/emis-kindergarten\/<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\ud83d\udcfa Youtube:<\/span><a href=\"https:\/\/www.youtube.com\/@MISAEMIS\"> <span style=\"font-weight: 400;\">https:\/\/www.youtube.com\/@MISAEMIS<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\ud83d\udccd VP H\u00e0 N\u1ed9i: To\u00e0 nh\u00e0 Technosoft, s\u1ed1 8 Duy T\u00e2n, ph\u01b0\u1eddng C\u1ea7u Gi\u1ea5y, H\u00e0 N\u1ed9i<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud83d\udccd VP HCM: To\u00e0 nh\u00e0 MISA, s\u1ed1 49 T\u00f4 k\u00fd, T\u00e2n Ch\u00e1nh Hi\u1ec7p, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh<\/span><\/p>\n<p><span style=\"font-weight: 400;\">#MISAEmis #emiskindergarten #KeKhaiThue #SoHoaGiaoDuc #ChuyenDoiSoMamNon #QuanLyTruongHoc<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u00ea khai thu\u1ebf cho tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c l\u00e0 m\u1ed9t trong nh\u1eefng nghi\u1ec7p v\u1ee5 quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd v\u00e0 v\u1eadn h\u00e0nh nh\u00e0 tr\u01b0\u1eddng. B\u00ean c\u1ea1nh vi\u1ec7c qu\u1ea3n l\u00fd h\u1ecdc sinh, gi\u00e1o vi\u00ean, h\u1ecdc ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu chi, ch\u1ee7 tr\u01b0\u1eddng v\u00e0 k\u1ebf to\u00e1n c\u1ea7n n\u1eafm r\u00f5 ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ec3 [&hellip;]<\/p>\n","protected":false},"author":127,"featured_media":5249,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[19,1],"tags":[],"class_list":["post-5245","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-goc-chu-truong","category-tin-tuc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>[C\u1eadp nh\u1eadt 10\/2026] K\u00ea Khai Thu\u1ebf Cho Tr\u01b0\u1eddng M\u1ea7m Non T\u01b0 Th\u1ee5c: C\u1eadp Nh\u1eadt Nh\u1eefng Quy \u0110\u1ecbnh M\u1edbi - 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\/cap-nhat-10-2026-ke-khai-thue-cho-truong-mam-non-tu-thuc-cap-nhat-nhung-quy-dinh-moi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[C\u1eadp nh\u1eadt 10\/2026] K\u00ea Khai Thu\u1ebf Cho Tr\u01b0\u1eddng M\u1ea7m Non T\u01b0 Th\u1ee5c: C\u1eadp Nh\u1eadt Nh\u1eefng Quy \u0110\u1ecbnh M\u1edbi - 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