{"id":58871,"date":"2025-12-31T15:44:12","date_gmt":"2025-12-31T08:44:12","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2026\/?post_type=ht_kb&#038;p=58871"},"modified":"2026-03-13T13:55:43","modified_gmt":"2026-03-13T06:55:43","slug":"chinh-thuc-bo-le-phi-mon-bai-tu-01-01-2026","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/chinh-thuc-bo-le-phi-mon-bai-tu-01-01-2026\/","title":{"rendered":"Ch\u00ednh th\u1ee9c b\u1ecf l\u1ec7 ph\u00ed m\u00f4n b\u00e0i t\u1eeb 01\/01\/2026"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn v\u1ec1 quy \u0111\u1ecbnh ch\u1ea5m d\u1ee9t vi\u1ec7c thu v\u00e0 n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo Ngh\u1ecb quy\u1ebft 198\/2025\/QH15 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i c\u1ea7n th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ch\u00ednh s\u00e1ch c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>2. N\u1ed9i dung ph\u00e1p l\u00fd<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>T\u1ea1i <strong>\u0110i\u1ec1u 10 Ngh\u1ecb quy\u1ebft 198\/2025\/QH15<\/strong> v\u1ec1 h\u1ed7 tr\u1ee3 thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed, Qu\u1ed1c h\u1ed9i quy \u0111\u1ecbnh <strong>ch\u1ea5m d\u1ee9t vi\u1ec7c thu v\u00e0 n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i (thu\u1ebf m\u00f4n b\u00e0i)<\/strong> k\u1ec3 t\u1eeb <strong>ng\u00e0y 01\/01\/2026<\/strong>. Ngh\u1ecb quy\u1ebft n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f9ng c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan.<\/p>\n<p>Ch\u1ee7 tr\u01b0\u01a1ng b\u00e3i b\u1ecf l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ecbnh h\u01b0\u1edbng t\u1eeb tr\u01b0\u1edbc trong <strong>Ngh\u1ecb quy\u1ebft 68-NQ\/TW<\/strong> c\u1ee7a B\u1ed9 Ch\u00ednh tr\u1ecb v\u1ec1 ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n. Theo \u0111\u00f3, B\u1ed9 Ch\u00ednh tr\u1ecb y\u00eau c\u1ea7u x\u00e2y d\u1ef1ng c\u00e1c c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba theo nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng, trong \u0111\u00f3 c\u00f3 n\u1ed9i dung <strong>b\u00e3i b\u1ecf l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/strong>, mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong 3 n\u0103m \u0111\u1ea7u th\u00e0nh l\u1eadp, \u0111\u1ed3ng th\u1eddi b\u1ed1 tr\u00ed \u0111\u1ee7 ngu\u1ed3n l\u1ef1c cho c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p v\u00e0 khuy\u1ebfn kh\u00edch huy \u0111\u1ed9ng ngu\u1ed3n l\u1ef1c x\u00e3 h\u1ed9i.<\/p>\n<p>M\u1eb7c d\u00f9 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u01b0\u1ee3c b\u00e3i b\u1ecf t\u1eeb n\u0103m 2026, <strong>doanh nghi\u1ec7p (DN) v\u00e0 h\u1ed9 kinh doanh (HKD) v\u1eabn ph\u1ea3i ho\u00e0n th\u00e0nh \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u00f3<\/strong>. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m:<\/p>\n<ul>\n<li>N\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m 2025 (n\u1ebfu thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p).<\/li>\n<li>N\u1ed9p b\u1ed5 sung s\u1ed1 ti\u1ec1n c\u00f2n thi\u1ebfu ho\u1eb7c ph\u00e1t sinh truy thu c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc (n\u1ebfu c\u00f3).<\/li>\n<li>Th\u1ef1c hi\u1ec7n k\u00ea khai \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m 01\/01\/2026.<\/li>\n<li>V\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n, k\u00ea khai thu\u1ebf m\u00f4n b\u00e0i tr\u00ean ph\u1ea7n m\u1ec1m cho c\u00e1c n\u0103m tr\u01b0\u1edbc n\u0103m 2026 n\u1ebfu ch\u01b0a ho\u00e0n th\u00e0nh:\n<ul style=\"list-style-type: disc;\">\n<li><strong>H\u1ea1ch to\u00e1n ghi nh\u1eadn thu\u1ebf m\u00f4n b\u00e0i v\u00e0 n\u1ed9p thu\u1ebf<\/strong>\n<ul style=\"list-style-type: square;\">\n<li><b>B\u01b0\u1edbc 1:<\/b> V\u00e0o ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p<\/strong>\/ <strong>Ch\u1ee9ng t\u1eeb NVK<\/strong>\/ <strong>Th\u00eam<\/strong> \u0111\u1ec3 h\u1ea1ch to\u00e1n: N\u1ee3 TK 642\/C\u00f3 TK 33382 \u0111\u1ec3 ghi nh\u1eadn chi ph\u00ed thu\u1ebf m\u00f4n b\u00e0i<\/li>\n<li><strong>B\u01b0\u1edbc 2:<\/strong> V\u00e0o <strong>Ng\u00e2n h\u00e0ng<\/strong> ho\u1eb7c <strong>Qu\u1ef9<\/strong>\\ l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n (ch\u1ecdn l\u00fd do chi l\u00e0 chi kh\u00e1c) h\u1ea1ch to\u00e1n: N\u1ee3 TK33382\/C\u00f3 TK111,112 \u0111\u1ec3 ghi nh\u1eadn n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i<\/li>\n<\/ul>\n<\/li>\n<li><strong>T\u1edd khai thu\u1ebf m\u00f4n b\u00e0i:<\/strong> Ph\u1ea7n m\u1ec1m ch\u01b0a h\u1ed7 tr\u1ee3 l\u1eadp v\u00e0 k\u00ea khai t\u1edd khai thu\u1ebf m\u00f4n b\u00e0i n\u00ean c\u1ea7n l\u1eadp tr\u00ean HTKK<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Nh\u01b0 v\u1eady, theo quy \u0111\u1ecbnh v\u00e0 ch\u1ee7 tr\u01b0\u01a1ng n\u00eau tr\u00ean, <strong>l\u1ec7 ph\u00ed m\u00f4n b\u00e0i s\u1ebd ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c b\u00e3i b\u1ecf t\u1eeb ng\u00e0y 01\/01\/2026<\/strong>, nh\u01b0ng <strong>ngh\u0129a v\u1ee5 c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7<\/strong>, kh\u00f4ng b\u1ecb x\u00f3a hay mi\u1ec5n tr\u1eeb do ch\u00ednh s\u00e1ch m\u1edbi.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":187,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-58871","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/58871","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/187"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=58871"}],"version-history":[{"count":3,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/58871\/revisions"}],"predecessor-version":[{"id":67305,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/58871\/revisions\/67305"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=58871"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=58871"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=58871"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}