{"id":6501,"date":"2026-05-20T20:47:08","date_gmt":"2026-05-21T03:47:08","guid":{"rendered":"https:\/\/www.dnp-law.com\/vi\/?p=6501"},"modified":"2026-05-20T20:47:09","modified_gmt":"2026-05-21T03:47:09","slug":"ca-nhan-kinh-doanh-duoc-tinh-thue-theo-doanh-thu-hay-thu-nhap-thuc-te","status":"publish","type":"post","link":"https:\/\/www.dnp-law.com\/vi\/ca-nhan-kinh-doanh-duoc-tinh-thue-theo-doanh-thu-hay-thu-nhap-thuc-te\/","title":{"rendered":"C\u00c1 NH\u00c2N KINH DOANH \u0110\u01af\u1ee2C T\u00cdNH THU\u1ebe THEO DOANH THU HAY THU NH\u1eacP TH\u1ef0C T\u1ebe?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">V\u1ea5n \u0111\u1ec1 x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh hi\u1ec7n nay \u0111ang \u0111\u01b0\u1ee3c quan t\u00e2m trong qu\u00e1 tr\u00ecnh ho\u00e0n thi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00e1 th\u1ec3 t\u1ea1i Vi\u1ec7t Nam. V\u00ec v\u1eady, vi\u1ec7c t\u00ednh thu\u1ebf theo doanh thu hay theo thu nh\u1eadp th\u1ef1c t\u1ebf kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n kinh doanh m\u00e0 c\u00f2n li\u00ean quan \u0111\u1ebfn t\u00ednh c\u00f4ng b\u1eb1ng, minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng thu\u1ebf.&nbsp;<\/p>\n\n\n\n<h2 id=\"h-1-th\u1ebf-nao-la-thu-nh\u1eadp-tinh-thu\u1ebf-va-doanh-thu-tinh-thu\u1ebf\" class=\"wp-block-heading\">1. <strong>Th\u1ebf n\u00e0o l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 doanh thu t\u00ednh thu\u1ebf<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">C\u01a1 s\u1edf ph\u00e1p l\u00fd: \u0111i\u1ec3m a kho\u1ea3n 2, \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 7 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung b\u1edfi kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>&nbsp;Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra tr\u1eeb \u0111i chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf&nbsp;<\/li>\n\n\n\n<li>Doanh thu t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ph\u1ea7n doanh thu v\u01b0\u1ee3t tr\u00ean m\u1ee9c 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"h-2-cac-kho\u1ea3n-chi-d\u01b0\u1ee3c-tr\u1eeb-khi-xac-d\u1ecbnh-thu-nh\u1eadp-ca-nhan\" class=\"wp-block-heading\">2. <strong>C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">C\u01a1 s\u1edf ph\u00e1p l\u00fd: kho\u1ea3n 1 \u0110i\u1ec1u 6<strong> <\/strong>Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung b\u1edfi kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thanh to\u00e1n t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/li>\n\n\n\n<li>Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a s\u1eed d\u1ee5ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh;<\/li>\n\n\n\n<li>C\u00e1c kho\u1ea3n chi kh\u00e1c ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"h-3-can-c\u1ee9-tinh-thu\u1ebf-thu-nh\u1eadp-ca-nhan-d\u1ed1i-v\u1edbi-ca-nhan-kinh-doanh\" class=\"wp-block-heading\">3. <strong>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">C\u01a1 s\u1edf ph\u00e1p l\u00fd: \u0111i\u1ec3m a, b kho\u1ea3n 5 \u0110i\u1ec1u&nbsp; 4 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung b\u1edfi kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP); kho\u1ea3n 2, 3 \u0110i\u1ec1u 7 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><\/td><td><strong>C\u00e1ch t\u00ednh thu\u1ebf theo thu nh\u1eadp<\/strong><\/td><td><strong>C\u00e1ch t\u00ednh thu\u1ebf theo doanh thu<\/strong><\/td><\/tr><tr><td>C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/td><td>Thu nh\u1eadp t\u00ednh thu\u1ebf x Thu\u1ebf su\u1ea5t<\/td><td>Doanh thu t\u00ednh thu\u1ebf x Thu\u1ebf su\u1ea5t<\/td><\/tr><tr><td>Thu\u1ebf su\u1ea5t<\/td><td>&#8211; C\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 03 t\u1ef7 \u0111\u1ed3ng: thu\u1ebf su\u1ea5t 15%- C\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean 03 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng: thu\u1ebf su\u1ea5t 17%- C\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng: thu\u1ebf su\u1ea5t 20%<\/td><td>&#8211; Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng ho\u00e1: thu\u1ebf su\u1ea5t 0,5%- D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: thu\u1ebf su\u1ea5t 2%- Ri\u00eang ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p: thu\u1ebf su\u1ea5t 5%.- S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng ho\u00e1, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: thu\u1ebf su\u1ea5t 1,5%- Ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 n\u1ed9i dung th\u00f4ng tin s\u1ed1 v\u1ec1 gi\u1ea3i tr\u00ed, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed, phim s\u1ed1, \u1ea3nh s\u1ed1, nh\u1ea1c s\u1ed1, qu\u1ea3ng c\u00e1o s\u1ed1: thu\u1ebf su\u1ea5t 5%- Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: thu\u1ebf su\u1ea5t 1%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">L\u01b0u \u00fd: c\u00e1ch t\u00ednh thu\u1ebf tr\u00ean ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (CSPL: kho\u1ea3n 2 \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025)<\/p>\n\n\n\n<h2 id=\"h-4-cach-tinh-thu\u1ebf-thu-nh\u1eadp-ca-nhan-d\u1ed1i-v\u1edbi-ca-nhan-kinh-doanh\" class=\"wp-block-heading\">4. <strong>C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">C\u01a1 s\u1edf ph\u00e1p l\u00fd: kho\u1ea3n 5 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung b\u1edfi kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n kinh doanh:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; &nbsp; Doanh thu n\u0103m tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 3 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn n\u1ed9p thu\u1ebf d\u1ef1a tr\u00ean c\u00e1ch t\u00ednh thu\u1ebf theo thu nh\u1eadp t\u00ednh thu\u1ebf ho\u1eb7c doanh thu t\u00ednh thu\u1ebf<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; &nbsp; Doanh thu n\u0103m tr\u00ean 3 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean ch\u1ec9 n\u1ed9p thu\u1ebf d\u1ef1a tr\u00ean \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh thu\u1ebf theo thu nh\u1eadp t\u00ednh thu\u1ebf<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">* B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u00e0m r\u00f5 kh\u00e1i ni\u1ec7m doanh thu t\u00ednh thu\u1ebf v\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh.<\/li>\n\n\n\n<li>Ph\u00e2n t\u00edch c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n kinh doanh.<\/li>\n\n\n\n<li>H\u1ec7 th\u1ed1ng c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh.<\/li>\n\n\n\n<li>So s\u00e1nh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo doanh thu t\u00ednh thu\u1ebf v\u00e0 theo thu nh\u1eadp t\u00ednh thu\u1ebf.<\/li>\n\n\n\n<li>L\u00e0m r\u00f5 m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/www.facebook.com\/DNPVietNamLawFirm\/\">C\u00d4NG TY LU\u1eacT TNHH DNP VI\u1ec6T NAM \u2013 DNP VIET NAM LAW FIRM<\/a><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83c\udfe2L\u1ea7u 5, S\u1ed1 52 \u0110\u01b0\u1eddng Nguy\u1ec5n Th\u1ecb Nhung, Khu \u0110\u00f4 Th\u1ecb V\u1ea1n Ph\u00fac, Ph\u01b0\u1eddng Hi\u1ec7p B\u00ecnh, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, Vi\u1ec7t Nam.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udcdeHotline: 0987.290.273 (Th\u1ea1c s\u0129 Lu\u1eadt s\u01b0 \u0110inh V\u0103n Tu\u1ea5n).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udce9 Email: <a href=\"mailto:info@dnp-law.com\">info@dnp-law.com<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Website: https:\/\/www.dnp-law.com\/vi\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u1ea5n \u0111\u1ec1 x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh hi\u1ec7n nay \u0111ang \u0111\u01b0\u1ee3c quan t\u00e2m trong qu\u00e1 tr\u00ecnh ho\u00e0n thi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00e1 th\u1ec3 t\u1ea1i Vi\u1ec7t Nam. 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