{"id":875,"date":"2019-12-25T17:47:41","date_gmt":"2019-12-25T17:47:41","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=875"},"modified":"2026-07-01T08:58:04","modified_gmt":"2026-07-01T01:58:04","slug":"thue_thu_nhap_doanh_nghiep","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/thue_thu_nhap_doanh_nghiep\/","title":{"rendered":"Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"<p style=\"margin: 5.25pt 0in; padding: 0px; color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: black;\">Xem phim h\u01b0\u01a1\u0301ng d\u00e2\u0303n<\/span><\/strong><\/span><\/p>\n<p style=\"margin: 5.25pt 0in; padding: 0px; color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: black;\">Ta\u0309i phim h\u01b0\u1edbng d\u1eabn: <a style=\"text-decoration: none; color: #2495d2;\" href=\"https:\/\/vimeo.com\/606378743\" target=\"_blank\" rel=\"noopener noreferrer\">Ta\u0323i \u0111\u00e2y <\/a><\/span><\/strong><span style=\"color: black;\">(<a style=\"text-decoration: none; color: #2495d2;\" href=\"xem_va_tai_phim_huong_dan\">Xem h\u01b0\u01a1\u0301ng d\u00e2\u0303n ta\u0309i phim<\/a>)<\/span><\/span><\/p>\n<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><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong> Gi\u00fap Anh\/Ch\u1ecb n\u1eafm t\u1ed5ng th\u1ec3 c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNDN tr\u00ean ph\u1ea7n m\u1ec1m, t\u1eeb h\u1ea1ch to\u00e1n t\u1ea1m t\u00ednh, l\u1eadp t\u1edd khai, c\u1eadp nh\u1eadt m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN theo 3 m\u1ee9c: 15%, 17%, 20% v\u00e0 \u0111i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch \u0111\u1ebfn l\u1eadp t\u1edd khai b\u1ed5 sung, l\u01b0u \u00fd v\u1ec1 c\u00e1c bi\u1ec3u m\u1eabu, ph\u1ee5 l\u1ee5c \u0111i k\u00e8m t\u1edd khai TNDN<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>\u0110\u1ecbnh kho\u1ea3n thu\u1ebf TNDN<\/li>\n<li>H\u1ea1ch to\u00e1n t\u1ea1m t\u00ednh thu\u1ebf TNDN<\/li>\n<li>L\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/li>\n<li>H\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch sau quy\u1ebft to\u00e1n<\/li>\n<li>L\u1eadp t\u1edd khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh<\/li>\n<li>L\u01b0u \u00fd v\u1ec1 gi\u1ea3m thu\u1ebf v\u00e0 t\u1ef1 \u0111\u1ed9ng l\u1ea5y s\u1ed1 li\u1ec7u v\u00e0 ph\u1ee5 l\u1ee5c PL03-3A Ph\u1ee5 l\u1ee5c v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n<li>L\u01b0u \u00fd v\u1ec1 m\u1eabu (m\u1eabu s\u1ed1) 02\/TNDN: M\u1eabu b\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/p>\n<\/div><\/div> <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><strong>2. \u0110\u1ecbnh kho\u1ea3n <\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"color: black; font-size: 12pt;\">\u00a0H\u00e0ng qu\u00fd, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p<\/span><\/li>\n<\/ul>\n<p style=\"margin: 1.5pt 0in 1.5pt 0.75in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">N\u1ee3 TK 8211\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh<\/span><\/p>\n<p style=\"margin: 1.5pt 0in 1.5pt 1in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">C\u00f3 TK 3334\u00a0 \u00a0 \u00a0 \u00a0 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"color: black; font-size: 12pt;\">Cu\u1ed1i n\u0103m x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m t\u00e0i ch\u00ednh<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"color: black; font-size: 12pt;\">\u00a0&#8211; N\u1ebfu thu\u1ebf TNDN th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p &lt; thu\u1ebf TNDN t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd trong n\u0103m<\/span><\/p>\n<p style=\"padding-left: 80px;\">N\u1ee3 TK 3334\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n<p style=\"padding-left: 120px;\"><span style=\"color: black; font-size: 12pt;\"> C\u00f3 TK 821\u00a0 \u00a0 Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (8211)<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: black; font-size: 12pt;\">&#8211;\u00a0 N\u1ebfu s\u1ed1 TNDN th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p &gt; thu\u1ebf TNDN t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd trong n\u0103m<\/span><\/p>\n<p style=\"padding-left: 80px;\">N\u1ee3 TK 821\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (8211)<\/p>\n<p style=\"padding-left: 120px;\"><span style=\"font-size: 12pt;\"><span style=\"color: black;\">C\u00f3 TK 3334\u00a0 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/span><\/p>\n<p style=\"padding-left: 40px;\">&#8211; Khi n\u1ed9p thu\u1ebf TNDN<\/p>\n<p style=\"padding-left: 80px;\">N\u1ee3 TK 3334 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n<p style=\"padding-left: 120px;\">C\u00f3 TK 111 ( N\u1ebfu n\u1ed9p b\u1eb1ng ti\u1ec1n m\u1eb7t)<\/p>\n<p style=\"padding-left: 120px;\">C\u00f3 TK 112 ( N\u1ebfu n\u1ed9p b\u1eb1ng ti\u1ec1n g\u1eedi)<\/p>\n<ul>\n<li>N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh thu\u1ebf TNDN ph\u1ea3i n\u1ed9p ho\u1eb7c Doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn nh\u01b0ng cu\u1ed1i c\u00f9ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN n\u00ean kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec kh\u00f4ng c\u1ea7n ph\u1ea3i h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN, kh\u00f4ng ph\u1ea3i h\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf TNDN<\/li>\n<\/ul>\n<\/div><\/div> <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><strong>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/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<h4><strong>3.1 H\u1ea1ch to\u00e1n t\u1ea1m t\u00ednh thu\u1ebf TNDN h\u00e0ng qu\u00fd <\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> K\u1ebf to\u00e1n c\u00f3 th\u1ec3 <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/uoc-tinh-thue-tndn-tam-nop\/\" target=\"_blank\" rel=\"noopener\">\u01b0\u1edbc t\u00ednh thu\u1ebf TNDN<\/a> ngay tr\u00ean SME \u0111\u1ec3 bi\u1ebft nhanh s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p ho\u1eb7c v<span style=\"color: black; font-size: 12pt;\">\u00e0o ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p\\<\/strong>tab<strong> Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Th\u00eam\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23614\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/thue-TNDN_5.png\" alt=\"\" width=\"915\" height=\"431\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_5.png 915w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_5-700x330.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_5-800x377.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_5-768x362.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_5-50x24.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_5-60x28.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_5-100x47.png 100w\" sizes=\"auto, (max-width: 915px) 100vw, 915px\" \/><\/span><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd, k\u1ebf to\u00e1n n\u1ed9p thu\u1ebf b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng theo h\u01b0\u1edbng d\u1eabn<a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/nop-thue-tndn-tam-tinh-bang-tgnh\/\" target=\"_blank\" rel=\"noopener\"><strong> t\u1ea1i \u0111\u00e2y.<\/strong><\/a><\/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<h4><strong>3.2 Cu\u1ed1i n\u0103m l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN <\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1<\/strong>: V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf<\/strong>, tab <strong>Thu\u1ebf, <\/strong>nh\u1ea5n<strong> Th\u00eam <\/strong>v\u00e0 ch\u1ecdn m\u1eabu:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li><strong>TT80-<span style=\"color: black; font-size: 12pt;\">Quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m (03\/TNDN) <\/span><\/strong>(M\u1eabu quy\u1ebft to\u00e1n theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" target=\"_blank\" rel=\"noopener\">th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/a> &#8211; \u00c1p d\u1ee5ng t\u1eeb k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2021 tr\u1edf \u0111i)<\/li>\n<li>Ho\u1eb7c <strong>TT151-<span style=\"color: black; font-size: 12pt;\">Quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m (03\/TNDN) <\/span><\/strong> (M\u1eabu t\u1edd khai theo th\u00f4ng t\u01b0 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-151-2014-TT-BTC-huong-dan-91-2014-ND-CP-sua-doi-bo-sung-Nghi-dinh-quy-dinh-thue-253864.aspx\" target=\"_blank\" rel=\"noopener\">151\/2014\/TT-BTC)<\/a><\/li>\n<\/ul>\n<\/li>\n<li><em><strong>L\u01b0u \u00fd :<\/strong> <\/em>N\u1ebfu ch\u1ec9 nh\u00ecn v\u00e0o danh s\u00e1ch c\u00e2y th\u01b0 m\u1ee5c \u1edf thanh d\u1ecdc b\u00ean tr\u00e1i, h\u1ec7 th\u1ed1ng s\u1ebd ch\u1ec9 hi\u1ec3n th\u1ecb danh s\u00e1ch t\u1edd khai theo th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t. B\u1ea1n<b data-path-to-node=\"1,0\" data-index-in-node=\"142\">\u00a0ph\u1ea3i nh\u1ea5n n\u00fat &#8220;Th\u00eam&#8221;<\/b> tr\u00ean thanh c\u00f4ng c\u1ee5 \u0111\u1ec3 hi\u1ec3n th\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u00e1c m\u1eabu t\u1edd khai bao g\u1ed3m c\u1ea3 th\u00f4ng t\u01b0 m\u1edbi v\u00e0 th\u00f4ng t\u01b0 c\u0169.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-72003 size-full\" src=\"\/2026\/wp-content\/uploads\/2026\/07\/to-khai.png\" alt=\"\" width=\"1079\" height=\"1038\" srcset=\"\/2026\/wp-content\/uploads\/2026\/07\/to-khai.png 1079w, \/2026\/wp-content\/uploads\/2026\/07\/to-khai-700x673.png 700w, \/2026\/wp-content\/uploads\/2026\/07\/to-khai-800x770.png 800w, \/2026\/wp-content\/uploads\/2026\/07\/to-khai-768x739.png 768w, \/2026\/wp-content\/uploads\/2026\/07\/to-khai-50x48.png 50w, \/2026\/wp-content\/uploads\/2026\/07\/to-khai-60x58.png 60w, \/2026\/wp-content\/uploads\/2026\/07\/to-khai-100x96.png 100w\" sizes=\"auto, (max-width: 1079px) 100vw, 1079px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> V\u00ed d\u1ee5 ch\u1ecdn l\u1eadp t\u1edd khai theo TT80<em>. <\/em>Tr\u00ean form <strong>Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf:<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"color: black; font-size: 12pt;\">Thi\u1ebft l\u1eadp k\u1ef3 t\u00ednh thu\u1ebf, <\/span>tr\u01b0\u1eddng h\u1ee3p quy\u1ebft to\u00e1n.<\/li>\n<li><span style=\"color: black; font-size: 12pt;\">T\u00edch ch\u1ecdn ph\u1ee5 l\u1ee5c k\u00ea khai k\u00e8m theo \u1edf tab <strong>Ch\u1ecdn ph\u1ee5 l\u1ee5c k\u00ea khai<\/strong>. (Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng hi\u1ec3n th\u1ecb danh s\u00e1ch c\u00e1c m\u1eabu ph\u1ee5 l\u1ee5c \u0111i k\u00e8m t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng th\u00f4ng t\u01b0).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em><span style=\"text-decoration: underline;\"><strong>L\u01b0u \u00fd:<\/strong><\/span><\/em><\/p>\n<ul>\n<li><em>C\u1ea7n t\u00edch ch\u1ecdn ph\u1ee5 l\u1ee5c 03-1A\/TNDN K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u1ec3 ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean s\u1ed1 li\u1ec7u. N\u1ebfu ph\u1ee5 l\u1ee5c K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u01b0a \u0111\u00fang anh\/ch\u1ecb x\u1eed l\u00fd t\u01b0\u01a1ng t\u1ef1 nh\u01b0 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lam_the_nao_khi_in_bao_cao_ket_qua_hoat_dong_kinh_doanh_so_lieu_bi_lech\/\">t\u1ea1i \u0111\u00e2y<\/a>.<\/em><\/li>\n<li><em>V\u1edbi DN thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m 30% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2021 theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-quyet-406-NQ-UBTVQH15-2021-giai-phap-ho-tro-doanh-nghiep-chiu-tac-dong-cua-dich-COVID19-491839.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb quy\u1ebft s\u1ed1 406\/NQ-UBTVQH15<\/a>. Khi l\u1eadp t\u1edd khai thu\u1ebf, ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn th\u00eam <strong>PL <\/strong><strong>92\/2021\/N\u0110-CP \u2013 thu\u1ebf TNDN \u0111\u01b0\u1ee3c gi\u1ea3m theo ngh\u1ecb quy\u1ebft s\u1ed1 406\/NQ-UBTVQH15.\u00a0<\/strong><\/em><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25822\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/thue_TNDN.png\" alt=\"\" width=\"1394\" height=\"739\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/thue_TNDN.png 1394w, \/2026\/wp-content\/uploads\/2019\/12\/thue_TNDN-700x371.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/thue_TNDN-800x424.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/thue_TNDN-768x407.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/thue_TNDN-50x27.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/thue_TNDN-60x32.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/thue_TNDN-100x53.png 100w\" sizes=\"auto, (max-width: 1394px) 100vw, 1394px\" \/><\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\"><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>. Xu\u1ea5t hi\u1ec7n giao di\u1ec7n t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-23616\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/thue-TNDN_2-1-700x755.png\" alt=\"\" width=\"700\" height=\"755\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_2-1-700x755.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_2-1-800x863.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_2-1-768x829.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_2-1-46x50.png 46w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_2-1-56x60.png 56w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_2-1-93x100.png 93w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_2-1.png 1000w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><span style=\"color: black;\"><strong>B\u01b0\u1edbc 4:<\/strong> Khai b\u00e1o c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft, nh\u1ea5n <strong>C\u1ea5t<\/strong><\/span>.<\/span><\/p>\n<ul>\n<li><strong>L\u01b0u \u00fd:<\/strong> T\u1eeb phi\u00ean b\u1ea3n <strong>MISA SME 2026 R3<\/strong> tr\u1edf \u0111i \u0111\u00e3 \u0111\u00e1p \u1ee9ng khi l\u1eadp <strong>t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m<\/strong> c\u00f3 th\u1ec3 thay \u0111\u1ed5i m\u1ee9c <strong>thu\u1ebf su\u1ea5t thu\u1ebf TNDN<\/strong> theo 1 trong 3 m\u1ee9c l\u00e0 <strong>15%, 17%, 20%<\/strong> theo <strong>lu\u1eadt thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15<\/strong> b\u1eb1ng c\u00e1ch t\u1ea1i <strong>ch\u1ec9 ti\u00eau C7<\/strong> \u1ea5n v\u00e0o d\u00f2ng <strong>Thu nh\u1eadp t\u00ednh thu\u1ebf \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t<\/strong> \u0111\u1ec3 ch\u1ecdn \u0111\u00fang m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN. \u0110\u1ed3ng th\u1eddi tr\u00ean t\u1edd khai thu\u1ebf TNDN ph\u1ea3i ch\u1ecdn <strong>Ng\u00e0nh ngh\u1ec1 c\u00f3 t\u1ef7 l\u1ec7 doanh thu cao nh\u1ea5t<\/strong> v\u00e0 <strong>\u0111i\u1ec1n t\u1ef7 l\u1ec7 (%)<\/strong> c\u1ee7a ng\u00e0nh ngh\u1ec1 \u0111\u00f3 chi\u1ebfm bao nhi\u00eau \u0111\u1ec3 <strong>Th\u00f4ng tin ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf<\/strong> \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt s\u1ed1 ti\u1ec1n thu\u1ebf theo m\u1ee9c thu\u1ebf su\u1ea5t \u1edf <strong>ch\u1ec9 ti\u00eau C7<\/strong> \u0111\u00e3 ch\u1ecdn\n<ul style=\"list-style-type: disc;\">\n<li>C\u00f3 th\u1ec3 v\u00e0o <strong>Tr\u1ee3 gi\u00fap<\/strong>\/ <strong>T\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt<\/strong> \u0111\u1ec3 n\u00e2ng l\u00ean b\u1ea3n MISA SME m\u1edbi nh\u1ea5t \u0111\u00e3 bao g\u1ed3m t\u00ednh n\u0103ng b\u1ea3n MISA SME 2026 R3. N\u1ebfu d\u00f9ng t\u00ednh n\u0103ng t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt kh\u00f4ng l\u00ean \u0111\u01b0\u1ee3c b\u1ea3n t\u1eeb MISA 2026 R3 tr\u1edf l\u00ean th\u00ec c\u1ea7n c\u00e0i \u0111\u1eb7t th\u1ee7 c\u00f4ng theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/cai_dat_tren_may_tinh_chua_co_misa_sme_net_2017\/\">T\u1ea1i \u0111\u00e2y<\/a>. L\u01b0u \u00fd: GPSD c\u1ea7n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 n\u00e2ng c\u1ea5p l\u00ean ph\u1ea7n m\u1ec1m b\u1ea3n t\u1eeb MISA 2026 R3 tr\u1edf l\u00ean, n\u1ebfu kh\u00f4ng s\u1ebd c\u1ea7n mua GPSD, c\u1ee5 th\u1ec3:\n<ul style=\"list-style-type: square;\">\n<li>GPSD b\u1ea3n tr\u1ea3 ph\u00ed \u0111\u1ecbnh k\u1ef3 <strong>c\u00f2n h\u1ea1n<\/strong> c\u00f3 th\u1ec3 n\u00e2ng c\u1ea5p l\u00ean mi\u1ec5n ph\u00ed, <strong>h\u1ebft h\u1ea1n<\/strong> c\u1ea7n gia h\u1ea1n GPSD<\/li>\n<li>GPSD b\u1ea3n <strong>tr\u1ea3 ph\u00ed m\u1ed9t l\u1ea7n<\/strong> c\u1ee7a c\u00e1c b\u1ea3n MISA SME 2023, MISA SME 2022 ho\u1eb7c <strong>GPSD<\/strong> c\u1ee7a c\u00e1c b\u1ea3n MISA SME 2021, MISA SME 2020, MISA SME 2019, MISA SME 2017, MISA SME 2015 th\u00ec <strong>c\u1ea7n mua GPSD<\/strong> c\u1ee7a b\u1ea3n MISA SME 2026<\/li>\n<li>GPSD b\u1ea3n <strong>tr\u1ea3 ph\u00ed m\u1ed9t l\u1ea7n<\/strong> c\u1ee7a b\u1ea3n MISA SME 2026 <strong>c\u00f2n h\u1ea1n<\/strong> c\u00f3 th\u1ec3 n\u00e2ng c\u1ea5p l\u00ean mi\u1ec5n ph\u00ed, <strong>h\u1ebft h\u1ea1n<\/strong> c\u1ea7n gia h\u1ea1n GPSD<\/li>\n<\/ul>\n<\/li>\n<li>N\u1ebfu sau khi n\u00e2ng c\u1ea5p ph\u1ea7n m\u1ec1m hi\u1ec7n ra c\u1ea3nh b\u00e1o: \u0110\u1ec3 ho\u00e0n th\u00e0nh qu\u00e1 tr\u00ecnh n\u00e2ng c\u1ea5p Qu\u00fd kh\u00e1ch vui l\u00f2ng nh\u1ea5n Th\u1ef1c hi\u1ec7n t\u1ea1i \u0111\u00e2y th\u00ec ng\u01b0\u1eddi d\u00f9ng \u1ea5n v\u00e0o d\u00f2ng ch\u1eef \u201c<strong>Th\u1ef1c hi\u1ec7n t\u1ea1i \u0111\u00e2y<\/strong>\u201c<\/li>\n<li>Sau khi \u1ea5n <strong>Th\u1ef1c hi\u1ec7n t\u1ea1i \u0111\u00e2y<\/strong>\u00a0th\u00ec kh\u00f4ng thao t\u00e1c v\u00e0 \u0111\u1ee3i ph\u1ea7n m\u1ec1m b\u1eadt ra th\u00f4ng b\u00e1o:\u00a0<strong>Qu\u00e1 tr\u00ecnh n\u00e2ng c\u1ea5p \u0111\u00e3 ho\u00e0n th\u00e0nh<\/strong>\u00a0r\u1ed3i nh\u1ea5n\u00a0<strong>OK<\/strong>\u00a0\u0111\u1ec3 ho\u00e0n th\u00e0nh<\/li>\n<\/ul>\n<\/li>\n<li><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-64553\" src=\"\/2026\/wp-content\/uploads\/2026\/02\/tndn.png\" alt=\"\" width=\"895\" height=\"243\" srcset=\"\/2026\/wp-content\/uploads\/2026\/02\/tndn.png 895w, \/2026\/wp-content\/uploads\/2026\/02\/tndn-700x190.png 700w, \/2026\/wp-content\/uploads\/2026\/02\/tndn-800x217.png 800w, \/2026\/wp-content\/uploads\/2026\/02\/tndn-768x209.png 768w, \/2026\/wp-content\/uploads\/2026\/02\/tndn-50x14.png 50w, \/2026\/wp-content\/uploads\/2026\/02\/tndn-60x16.png 60w, \/2026\/wp-content\/uploads\/2026\/02\/tndn-100x27.png 100w\" sizes=\"auto, (max-width: 895px) 100vw, 895px\" \/><\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> N\u1ed9p t\u1edd khai qua Mtax, ho\u1eb7c xu\u1ea5t kh\u1ea9u ra XML \u0111\u1ec3 n\u1ed9p ho\u1eb7c nh\u1eadp v\u00e0o HTKK. Xem h\u01b0\u1edbng d\u1eabn <strong><a href=\"\/2026\/kb\/nop_to_khai_thue\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/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<h4><strong>3.3 H\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 thu\u1ebf TNDN t\u1ea1m t\u00ednh v\u00e0 s\u1ed1 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: black; font-size: 12pt;\"><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p\\<\/strong>tab<strong> Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Th\u00eam\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23612\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/thue-TNDN_4.png\" alt=\"\" width=\"917\" height=\"457\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_4.png 917w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_4-700x349.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_4-800x399.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_4-768x383.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_4-50x25.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_4-60x30.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_4-100x50.png 100w\" sizes=\"auto, (max-width: 917px) 100vw, 917px\" \/><\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\">B\u01b0\u1edbc 2: Khai b\u00e1o c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft, nh\u1ea5n <strong>C\u1ea5t<\/strong><\/span><\/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<h4><strong>3.4 L\u1eadp t\u1edd khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3) <\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><em>Ph\u1ea7n m\u1ec1m kh\u00f4ng t\u1ef1 \u0111\u1ed9ng c\u1eadt nh\u1eadt l\u1ea1i c\u00e1c gi\u00e1 tr\u1ecb tr\u00ean ph\u1ee5 l\u1ee5c 03-1A l\u1eadp k\u00e8m t\u1edd khai b\u1ed5 sung, Anh\/Ch\u1ecb c\u1ea7n nh\u1eadp tay l\u1ea1i gi\u00e1 tr\u1ecb \u0111\u00fang. Tr\u00ean t\u1edd khai b\u1ed5 sung ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y ch\u1ec9 ti\u00eau A1 &#8211; T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb ph\u1ee5 l\u1ee5c 03-1A l\u1eadp k\u00e8m, c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c n\u1ebfu c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh Anh\/Ch\u1ecb t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 \u0111\u00fang v\u00e0 g\u00f5 tay l\u1ea1i tr\u00ean t\u1edd khai b\u1ed5 sung.<\/em><\/p>\n<p>B\u01b0\u1edbc 1: V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf<\/strong>, ch\u1ecdn <strong>TT80-<span style=\"color: black; font-size: 12pt;\">Quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m (03\/TNDN) <\/span><\/strong><span style=\"color: black; font-size: 12pt;\">h<\/span>o\u1eb7c <strong>TT151-<span style=\"color: black; font-size: 12pt;\">Quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m (03\/TNDN).<\/span><\/strong><\/p>\n<p>B\u01b0\u1edbc 2: Thi\u1ebft l\u1eadp k\u1ef3 t\u00ednh thu\u1ebf:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li>Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00e3 l\u1eadp quy\u1ebft to\u00e1n, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00edch ch\u1ecdn \u00f4 <strong>T\u1edd khai b\u1ed5 sung<\/strong>.<\/li>\n<li>T\u1ea1i m\u1ee5c\u00a0<strong>Ng\u00e0y l\u1eadp KHBS<\/strong>: nh\u1eadp ng\u00e0y l\u1eadp t\u1edd khai b\u1ed5 sung.<\/li>\n<li><span style=\"color: black; font-size: 12pt;\">T\u00edch ch\u1ecdn th\u00eam ph\u1ee5 l\u1ee5c k\u00ea khai (n\u1ebfu c\u1ea7n). Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25823\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/thue_TNDN_1.png\" alt=\"\" width=\"1394\" height=\"739\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/thue_TNDN_1.png 1394w, \/2026\/wp-content\/uploads\/2019\/12\/thue_TNDN_1-700x371.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/thue_TNDN_1-800x424.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/thue_TNDN_1-768x407.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/thue_TNDN_1-50x27.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/thue_TNDN_1-60x32.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/thue_TNDN_1-100x53.png 100w\" sizes=\"auto, (max-width: 1394px) 100vw, 1394px\" \/><\/p>\n<p>B\u01b0\u1edbc 3: Nh\u1eadp l\u1ea1i c\u00e1c gi\u00e1 tr\u1ecb k\u00ea khai \u0111\u00fang v\u00e0o ph\u1ee5 l\u1ee5c k\u00e8m theo ho\u1eb7c nh\u1eadp tr\u1ef1c ti\u1ebfp v\u00e0o t\u1edd khai b\u1ed5 sung (n\u1ebfu kh\u00f4ng \u0111\u00ednh k\u00e8m ph\u1ee5 l\u1ee5c)<\/p>\n<p style=\"padding-left: 80px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-23619\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/thue-TNDN_7-700x745.png\" alt=\"\" width=\"700\" height=\"745\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_7-700x745.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_7-800x851.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_7-768x817.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_7-47x50.png 47w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_7-56x60.png 56w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_7-94x100.png 94w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_7.png 860w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><strong>L\u01b0u \u00fd<\/strong>: C<em>h\u01b0\u01a1ng tr\u00ecnh cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng <strong>Th\u00eam<\/strong>\/<strong>X\u00f3a ph\u1ee5 l\u1ee5c <\/strong>\u0111\u00ednh k\u00e8m t\u1edd khai b\u1ed5 sung theo TT80.<\/em><\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25827\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/thue_TNDN_2.png\" alt=\"\" width=\"875\" height=\"106\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/thue_TNDN_2.png 875w, \/2026\/wp-content\/uploads\/2019\/12\/thue_TNDN_2-700x85.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/thue_TNDN_2-800x97.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/thue_TNDN_2-768x93.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/thue_TNDN_2-50x6.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/thue_TNDN_2-60x7.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/thue_TNDN_2-100x12.png 100w\" sizes=\"auto, (max-width: 875px) 100vw, 875px\" \/><\/p>\n<p>B\u01b0\u1edbc 4: Nh\u1ea5n <strong>T\u1ed5ng h\u1ee3p KHBS.<\/strong><\/p>\n<p>B\u01b0\u1edbc 5: Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y c\u00e1c ch\u1ec9 ti\u00eau b\u1ecb \u0111i\u1ec1u ch\u1ec9nh l\u00ean m\u1eabu:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Tab\u00a0<strong>01\/KHBS<\/strong>: T\u1edd khai b\u1ed5 sung<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-23620\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/thue-TNDN_8-700x512.png\" alt=\"\" width=\"700\" height=\"512\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_8-700x512.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_8-800x585.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_8-768x561.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_8-50x37.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_8-60x44.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_8-100x73.png 100w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_8.png 1219w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Tab\u00a0<strong>01-1\/KHBS<\/strong>: B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-23621\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/thue-TNDN_9-700x465.png\" alt=\"\" width=\"700\" height=\"465\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_9-700x465.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_9-800x531.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_9-768x510.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_9-50x33.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_9-60x40.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_9-100x66.png 100w, \/2026\/wp-content\/uploads\/2019\/12\/thue-TNDN_9.png 1518w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p>B\u01b0\u1edbc 6: Nh\u1ea5n <strong>C\u1ea5t\u00a0<\/strong>\u0111\u1ec3 l\u01b0u t\u1edd khai.<\/p>\n<p>B\u01b0\u1edbc 7: N\u1ed9p t\u1edd khai qua Mtax, ho\u1eb7c xu\u1ea5t kh\u1ea9u ra XML \u0111\u1ec3 n\u1ed9p ho\u1eb7c nh\u1eadp v\u00e0o HTKK. Xem h\u01b0\u1edbng d\u1eabn <strong><a href=\"\/2026\/kb\/nop_to_khai_thue\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong><\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf (kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ti\u1ec1n thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n), NNT ch\u1ec9 ph\u1ea3i n\u1ed9p\u00a0<em>B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung s\u1ed1 01-1\/KHBS<\/em>\u00a0v\u00e0\u00a0<em>H\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung<\/em>, kh\u00f4ng ph\u1ea3i n\u1ed9p\u00a0<em>T\u1edd khai b\u1ed5 sung s\u1ed1 01\/KHBS.<\/em><\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p NNT ph\u00e1t hi\u1ec7n H\u1ed3 s\u01a1 khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh c\u00f3 sai s\u00f3t, v\u00e0 C\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf cho H\u1ed3 s\u01a1 khai thu\u1ebf n\u00e0y, th\u00ec NNT khai b\u1ed5 sung b\u1eb1ng c\u00e1ch:\n<ul>\n<li>H\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung<\/li>\n<li>Kh\u00f4ng ph\u1ea3i n\u1ed9p\u00a0<em>T\u1edd khai b\u1ed5 sung s\u1ed1 01\/KHBS<\/em>\u00a0v\u00e0\u00a0<em>B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung s\u1ed1 01-1\/KHBS.<\/em>\u00a0(Do NNT kh\u00f4ng ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo th\u00f4ng b\u00e1o c\u1ee7a CQT n\u00ean CQT s\u1ebd th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh g\u1eedi cho NNT).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div> <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><strong>4. L\u01b0u \u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Hi\u1ec7n t\u1ea1i ph\u1ea7n m\u1ec1m kh\u00f4ng h\u1ed7 tr\u1ee3 l\u1eadp ph\u1ee5 l\u1ee5c PL03-3A Ph\u1ee5 l\u1ee5c v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN).\n<ul style=\"list-style-type: disc;\">\n<li>C\u00f3 th\u1ec3 theo t\u1ef1 d\u00f5i khi n\u00e0o c\u00f3 b\u1ea3n m\u1edbi \u0111\u00e1p \u1ee9ng t\u1ea1i trang th\u00f4ng b\u00e1o T\u00ednh n\u0103ng m\u1edbi <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/tinh-nang-moi\/\">T\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<\/li>\n<li>Hi\u1ec7n t\u1ea1i ph\u1ea7n m\u1ec1m ch\u01b0a h\u1ed7 tr\u1ee3 l\u1eadp m\u1eabu (m\u1eabu s\u1ed1) 02\/TNDN: M\u1eabu b\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n (Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 20\/2026\/TT-BTC c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/li>\n<li style=\"text-align: justify;\">K\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2020, c\u00e1c Doanh nghi\u1ec7p c\u00f3 Doanh thu t\u1eeb 200 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng \u0111\u01b0\u1ee3c gi\u1ea3m 30% thu\u1ebf TNDN <em>(quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 114\/2020\/N\u0110-CP).<\/em>\u00a0Khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2020, c\u00e1c Doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf c\u1ea7n l\u1eadp b\u1ed5 sung ph\u1ee5 l\u1ee5c <strong>PL114\/2020\/N\u0110-CP\u00a0<\/strong>khi quy\u1ebft to\u00e1n thu\u1ebf TNDN. Xem <strong><a href=\"\/2026\/kb\/phu-luc-pl114-2020-nd-cp-giam-thue-tndn-theo-nghi-quyet-116-2020-qh14-ngay-19-06-2020\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/li>\n<li>Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng l\u1ea5y s\u1ed1 li\u1ec7u cho ch\u1ec9 ti\u00eau [14] tr\u00ean ph\u1ee5 l\u1ee5c 03-1A\/TNDN c\u1ee7a t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN 03\/TNDN\u00a0 t\u1eeb ch\u1ec9 ti\u00eau s\u1ed1 [23] &#8211; tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<\/ul>\n<blockquote><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-20398\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/56-700x594.png\" alt=\"\" width=\"700\" height=\"594\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/56-700x594.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/56-800x679.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/56-768x652.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/56-50x42.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/56-60x51.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/56-100x85.png 100w, \/2026\/wp-content\/uploads\/2019\/12\/56.png 977w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p><\/blockquote>\n<ul>\n<li>Khi DN l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN theo Th\u00f4ng t\u01b0 151, ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n <strong>ch\u1ec9 ti\u00eau [01] Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong> (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu), <strong>ch\u1ec9 ti\u00eau [07] T\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1n thu<\/strong> theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Thu\u1ebf t\u1ea1i ph\u1ee5 l\u1ee5c 03-1A\/TNDN.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: left;\">Tr\u00ean form tham s\u1ed1 l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN theo TT 151, ch\u1ecdn ph\u1ee5 l\u1ee5c k\u00ea khai 03-1A\/TNDN v\u00e0 l\u1ef1a ch\u1ecdn t\u00edch ho\u1eb7c kh\u00f4ng t\u00edch &#8220;<strong>C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u PL<\/strong> <strong>03-1A\/TNDN: Doanh thu bao g\u1ed3m thu\u1ebf TT\u0110B, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp<\/strong>&#8220;<\/p>\n<blockquote><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-21163\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/thu-TNDN.png\" alt=\"\" width=\"663\" height=\"571\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/thu-TNDN.png 663w, \/2026\/wp-content\/uploads\/2019\/12\/thu-TNDN-50x43.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/thu-TNDN-60x52.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/thu-TNDN-100x86.png 100w\" sizes=\"auto, (max-width: 663px) 100vw, 663px\" \/><\/p><\/blockquote>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><strong>Kh\u00f4ng t\u00edch ch\u1ecdn<\/strong>: <em>Ph\u1ea7n m\u1ec1m <strong>b\u1ecf tr\u1ed1ng<\/strong> ch\u1ec9 ti\u00eau [07] &#8211; Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf XK, thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp (C\u00e1c kho\u1ea3n thu\u1ebf n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u1eeb tr\u1ef1c ti\u1ebfp v\u00e0o ch\u1ec9 ti\u00eau [01] &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5).<\/em><\/li>\n<li><strong>T\u00edch ch\u1ecdn<\/strong>:\u00a0<em>Ph\u1ea7n m\u1ec1m <strong>th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 <\/strong>t\u1ed5ng s\u1ed1 ti\u1ec1n c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu (n\u1ebfu c\u00f3) trong ch\u1ec9 ti\u00eau [07] &#8211; Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf XK, thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp. Tr\u00ean ch\u1ec9 ti\u00eau [01] &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eabn bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf n\u00e0y.<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>C\u00e1ch ch\u1ecdn ch\u1ec9 ti\u00eau [04] Ng\u00e0nh ngh\u1ec1 c\u00f3 t\u1ef7 l\u1ec7 doanh thu cao nh\u1ea5t tr\u00ean t\u1edd khai thu\u1ebf TNDN n\u0103m\n<ul style=\"list-style-type: disc;\">\n<li>Truy c\u1eadp trang <a href=\"https:\/\/dichvuthongtin.dkkd.gov.vn\/inf\/default.aspx\" target=\"_blank\" rel=\"noopener\">https:\/\/dichvuthongtin.dkkd.gov.vn\/inf\/default.aspx<\/a> \u0111\u1ec3 tra c\u1ee9u m\u00e3 ng\u00e0nh ngh\u1ec1 chu\u1ea9n x\u00e1c<\/li>\n<li>G\u00f5 t\u00ecm M\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u1ee7a c\u00f4ng ty v\u00e0o \u00f4 t\u00ecm ki\u1ebfm g\u00f3c ph\u1ea3i v\u00e0 t\u00edch ch\u1ecdn theo t\u00ean c\u00f4ng ty hi\u1ec7n ra<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-66941\" src=\"\/2026\/wp-content\/uploads\/2026\/03\/2026-01-15_14-18-37-1600x769-1-700x336.jpg\" alt=\"\" width=\"700\" height=\"336\" srcset=\"\/2026\/wp-content\/uploads\/2026\/03\/2026-01-15_14-18-37-1600x769-1-700x336.jpg 700w, \/2026\/wp-content\/uploads\/2026\/03\/2026-01-15_14-18-37-1600x769-1-800x385.jpg 800w, \/2026\/wp-content\/uploads\/2026\/03\/2026-01-15_14-18-37-1600x769-1-768x369.jpg 768w, \/2026\/wp-content\/uploads\/2026\/03\/2026-01-15_14-18-37-1600x769-1-50x24.jpg 50w, \/2026\/wp-content\/uploads\/2026\/03\/2026-01-15_14-18-37-1600x769-1-1536x738.jpg 1536w, \/2026\/wp-content\/uploads\/2026\/03\/2026-01-15_14-18-37-1600x769-1-60x29.jpg 60w, \/2026\/wp-content\/uploads\/2026\/03\/2026-01-15_14-18-37-1600x769-1-100x48.jpg 100w, \/2026\/wp-content\/uploads\/2026\/03\/2026-01-15_14-18-37-1600x769-1.jpg 1600w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/li>\n<li>Ch\u1edd x\u00e1c th\u1ef1c captcha t\u00edch ch\u1ecdn r\u1ed3i nh\u1ea5n Submit<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-66943\" src=\"\/2026\/wp-content\/uploads\/2026\/03\/2026-01-15_14-28-27.jpg\" alt=\"\" width=\"392\" height=\"216\" srcset=\"\/2026\/wp-content\/uploads\/2026\/03\/2026-01-15_14-28-27.jpg 392w, \/2026\/wp-content\/uploads\/2026\/03\/2026-01-15_14-28-27-50x28.jpg 50w, \/2026\/wp-content\/uploads\/2026\/03\/2026-01-15_14-28-27-60x33.jpg 60w, \/2026\/wp-content\/uploads\/2026\/03\/2026-01-15_14-28-27-100x55.jpg 100w\" sizes=\"auto, (max-width: 392px) 100vw, 392px\" \/><\/li>\n<li>K\u00e9o xu\u1ed1ng m\u1ee5c <strong>Ng\u00e0nh, ngh\u1ec1 theo H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam<\/strong> nh\u1ea5n Xem th\u00eam<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-66945\" src=\"\/2026\/wp-content\/uploads\/2026\/03\/2026-01-15_14-19-37-1600x849-1-700x371.jpg\" alt=\"\" width=\"700\" height=\"371\" srcset=\"\/2026\/wp-content\/uploads\/2026\/03\/2026-01-15_14-19-37-1600x849-1-700x371.jpg 700w, \/2026\/wp-content\/uploads\/2026\/03\/2026-01-15_14-19-37-1600x849-1-800x425.jpg 800w, \/2026\/wp-content\/uploads\/2026\/03\/2026-01-15_14-19-37-1600x849-1-768x408.jpg 768w, \/2026\/wp-content\/uploads\/2026\/03\/2026-01-15_14-19-37-1600x849-1-50x27.jpg 50w, \/2026\/wp-content\/uploads\/2026\/03\/2026-01-15_14-19-37-1600x849-1-1536x815.jpg 1536w, \/2026\/wp-content\/uploads\/2026\/03\/2026-01-15_14-19-37-1600x849-1-60x32.jpg 60w, \/2026\/wp-content\/uploads\/2026\/03\/2026-01-15_14-19-37-1600x849-1-100x53.jpg 100w, \/2026\/wp-content\/uploads\/2026\/03\/2026-01-15_14-19-37-1600x849-1.jpg 1600w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Anh ch\u1ecb l\u1ef1a ch\u1ecdn 1 m\u00e3 ng\u00e0nh, ngh\u1ec1 kinh doanh c\u00f3 doanh thu cao nh\u1ea5t trong n\u0103m t\u00e0i ch\u00ednh (kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i l\u00e0 m\u00e3 ng\u00e0nh ngh\u1ec1 ch\u00ednh).<i>V\u00ed d\u1ee5: trong n\u0103m 2025, doanh thu c\u1ee7a ng\u00e0nh ngh\u1ec1 B\u00e1n bu\u00f4n m\u00e1y vi t\u00ednh, thi\u1ebft b\u1ecb ngo\u1ea1i vi v\u00e0 ph\u1ea7n m\u1ec1m (m\u00e3 4651) l\u00e0 c\u00f3 doanh thu cao nh\u1ea5t.<\/i><\/li>\n<li>L\u1ea5y 2 s\u1ed1 \u0111\u1ea7u ti\u00ean \u1edf m\u00e3 ng\u00e0nh ngh\u1ec1 c\u00f3 doanh thu cao nh\u1ea5t (t\u01b0\u01a1ng \u1ee9ng M\u00e3 ng\u00e0nh kinh doanh c\u1ea5p 2) v\u00e0 nh\u1eadp v\u00e0o \u00f4 Ng\u00e0nh ngh\u1ec1 c\u00f3 t\u1ef7 l\u1ec7 doanh thu cao nh\u1ea5t tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ec3 ch\u1ecdn<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>M\u1ee5c (05) T\u1ef7 l\u1ec7 % tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN: Anh ch\u1ecb nh\u1eadp tay t\u1ef7 l\u1ec7 doanh thu c\u1ee7a ng\u00e0nh ngh\u1ec1 c\u00f3 t\u1ef7 l\u1ec7 doanh thu cao nh\u1ea5t v\u00e0o.<\/li>\n<li>Tham kh\u1ea3o Danh m\u1ee5c m\u00e3 ng\u00e0nh ngh\u1ec1 kinh doanh m\u1edbi nh\u1ea5t <a href=\"https:\/\/esign.misa.vn\/5873\/ma-nganh-nghe-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u01a1\u0301ng d\u00e2\u0303n Ta\u0309i phim h\u01b0\u1edbng d\u1eabn: Ta\u0323i \u0111\u00e2y (Xem h\u01b0\u01a1\u0301ng d\u00e2\u0303n ta\u0309i phim)<\/p>\n","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2593],"ht-kb-tag":[],"class_list":["post-875","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/875","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\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=875"}],"version-history":[{"count":10,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/875\/revisions"}],"predecessor-version":[{"id":71299,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/875\/revisions\/71299"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=875"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=875"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=875"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}