{"id":2738,"date":"2026-04-24T08:06:38","date_gmt":"2026-04-24T01:06:38","guid":{"rendered":"https:\/\/kthtx.vn\/?p=2738"},"modified":"2026-04-24T08:43:37","modified_gmt":"2026-04-24T01:43:37","slug":"doanh-thu-cho-thue-duoi-500-trieu-co-phai-nop-thue-gtgt","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2026\/04\/24\/doanh-thu-cho-thue-duoi-500-trieu-co-phai-nop-thue-gtgt\/","title":{"rendered":"DOANH THU CHO THU\u00ca D\u01af\u1edaI 500 TRI\u1ec6U C\u00d3 PH\u1ea2I N\u1ed8P THU\u1ebe GTGT"},"content":{"rendered":"\n<p>R\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n HTX \u0111ang l\u00fang t\u00fang khi x\u1eed l\u00fd c\u00e1c kho\u1ea3n doanh thu d\u1ecbch v\u1ee5 nh\u01b0: cho thu\u00ea m\u1eb7t b\u1eb1ng, c\u1eeda h\u00e0ng, hay kho b\u00e3i. \u0110\u1eb7c bi\u1ec7t l\u00e0 v\u1edbi ng\u01b0\u1ee1ng doanh thu m\u1edbi \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf<\/h3>\n\n\n\n<p>Theo Lu\u1eadt Thu\u1ebf GTGT 2025 (\u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026), ng\u01b0\u1ee1ng doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u00e3 c\u00f3 s\u1ef1 thay \u0111\u1ed5i m\u1ea1nh m\u1ebd. C\u1ee5 th\u1ec3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u1ee9c doanh thu t\u1eeb&nbsp;<strong>500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng<\/strong>&nbsp;s\u1ebd thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng&nbsp;<strong>kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/strong>.<\/li>\n\n\n\n<li><strong>V\u00ed d\u1ee5:<\/strong>&nbsp;HTX c\u00f3 doanh thu cho thu\u00ea c\u1eeda h\u00e0ng 96 tri\u1ec7u\/n\u0103m (trung b\u00ecnh 8 tri\u1ec7u\/th\u00e1ng) th\u00ec thu\u1ed9c di\u1ec7n&nbsp;<strong>mi\u1ec5n thu\u1ebf<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2. C\u00e1ch x\u1eed l\u00fd tr\u00ean T\u1edd khai thu\u1ebf M\u1eabu 04\/GTGT<\/h3>\n\n\n\n<p>D\u00f9 thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf do ch\u01b0a \u0111\u1ea1t ng\u01b0\u1ee1ng, k\u1ebf to\u00e1n v\u1eabn c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 ph\u00e1p l\u00fd:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>K\u00ea khai doanh thu:<\/strong>&nbsp;V\u1eabn ph\u1ea3i ghi nh\u1eadn doanh thu v\u00e0o t\u1edd khai \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 minh b\u1ea1ch s\u1ed1 li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n\n\n\n<li><strong>X\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7:<\/strong>&nbsp;\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 cho thu\u00ea t\u00e0i s\u1ea3n, t\u1ef7 l\u1ec7 thu\u1ebf GTGT danh ngh\u0129a l\u00e0&nbsp;<strong>5%<\/strong>, nh\u01b0ng s\u1ed1 thu\u1ebf th\u1ef1c n\u1ed9p s\u1ebd l\u00e0&nbsp;<strong>0 \u0111\u1ed3ng<\/strong>&nbsp;do ch\u01b0a v\u01b0\u1ee3t ng\u01b0\u1ee1ng 500 tri\u1ec7u\/n\u0103m.<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>L\u01b0u \u00fd:<\/strong>&nbsp;N\u1ebfu HTX c\u00f3 nhi\u1ec1u ngu\u1ed3n thu kh\u00e1c (b\u00e1n v\u1eadt t\u01b0, d\u1ecbch v\u1ee5 n\u00f4ng nghi\u1ec7p&#8230;), b\u1ea1n ph\u1ea3i c\u1ed9ng d\u1ed3n t\u1ed5ng doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf, tr\u00e1nh b\u1ecb truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p.<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\"><\/h3>\n\n\n\n<p>\u2622\ufe0fL\u00e0m k\u1ebf to\u00e1n HTX kh\u00f4ng kh\u00f3  nh\u01b0ng v\u00ec \u0111\u1eb7c th\u00f9 lu\u1eadt thu\u1ebf,  ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 ng\u00e2n v\u00e0 k\u1ebft h\u1ee3p ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u1eddng nh\u1eadt n\u00ean Th\u00f4ng t\u01b0 71\/2024\/TT-BTC c\u00f3 nhi\u1ec1u \u0111i\u1ec3m kh\u00e1c bi\u1ec7t so v\u1edbi nh\u1eefng th\u00f4ng t\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n\n\n\n<p>\ud83d\ude80&nbsp;<strong>L\u1edaP H\u1eccC: K\u1ebe TO\u00c1N HTX CHUY\u00caN S\u00c2U &amp; QU\u1ea2N TR\u1eca 4.0<\/strong>&nbsp;Kh\u00f3a h\u1ecdc \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf d\u00e0nh ri\u00eang cho k\u1ebf to\u00e1n, ch\u1ee7 t\u1ecbch v\u00e0 ban qu\u1ea3n tr\u1ecb HTX mu\u1ed1n l\u00e0m ch\u1ee7 s\u1ed5 s\u00e1ch v\u00e0 t\u1ed1i \u01b0u thu\u1ebf.<\/p>\n\n\n\n<p><strong>B\u1ea1n s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c g\u00ec?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>C\u1eadp nh\u1eadt Lu\u1eadt thu\u1ebf 2026:<\/strong>&nbsp;N\u1eafm v\u1eefng c\u00e1c ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf m\u1edbi, c\u00e1ch k\u00ea khai t\u1edd khai 04\/GTGT, 01\/GTGT.<\/li>\n\n\n\n<li><strong>Th\u1ef1c h\u00e0nh th\u1ef1c t\u1ebf:<\/strong>&nbsp;H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9: G\u00f3p v\u1ed1n, ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn, tr\u1ee3 c\u1ea5p nh\u00e0 n\u01b0\u1edbc&#8230;<\/li>\n\n\n\n<li><strong>S\u1ed1 h\u00f3a HTX:<\/strong>&nbsp;\u1ee8ng d\u1ee5ng ph\u1ea7n m\u1ec1m v\u00e0 c\u00f4ng c\u1ee5 4.0 v\u00e0o qu\u1ea3n l\u00fd kho, qu\u1ef9 v\u00e0 th\u00e0nh vi\u00ean.<\/li>\n\n\n\n<li><strong>T\u01b0 v\u1ea5n tr\u1ef1c ti\u1ebfp:<\/strong>&nbsp;Gi\u1ea3i \u0111\u00e1p c\u00e1c t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 t\u1ea1i \u0111\u01a1n v\u1ecb c\u1ee7a b\u1ea1n.(H\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp 6-12 th\u00e1ng sau kho\u00e1 h\u1ecdc)<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udc49&nbsp;<strong>\u0110\u0102NG K\u00dd NGAY<\/strong>&nbsp;: 0989 228 108 (Ths Nguy\u1ec5n Tr\u1ecdng \u0110\u00f4ng   )<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><em>K\u1ebf to\u00e1n HTX &#8211; V\u1eefng nghi\u1ec7p v\u1ee5, ch\u1eafc t\u01b0\u01a1ng lai!<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>R\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n HTX \u0111ang l\u00fang t\u00fang khi x\u1eed l\u00fd c\u00e1c kho\u1ea3n doanh thu d\u1ecbch v\u1ee5 nh\u01b0: cho thu\u00ea m\u1eb7t b\u1eb1ng, c\u1eeda h\u00e0ng, hay kho b\u00e3i. \u0110\u1eb7c bi\u1ec7t l\u00e0 v\u1edbi ng\u01b0\u1ee1ng doanh thu m\u1edbi \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026. 1. Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf Theo Lu\u1eadt Thu\u1ebf GTGT 2025 (\u00e1p &hellip; <\/p>\n","protected":false},"author":1,"featured_media":2426,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[7,177,156],"tags":[250],"class_list":["post-2738","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-hop-tac-xa","category-thong-tu-71-2024-tt-btc","category-thuc-hanh-kinh-doanh","tag-to-khai-04-gtgt","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2738","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=2738"}],"version-history":[{"count":9,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2738\/revisions"}],"predecessor-version":[{"id":2751,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2738\/revisions\/2751"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/2426"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=2738"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=2738"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=2738"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}