{"id":3021,"date":"2025-06-07T15:25:52","date_gmt":"2025-06-07T15:25:52","guid":{"rendered":"https:\/\/knpmc.com\/?p=3021"},"modified":"2025-06-07T15:26:29","modified_gmt":"2025-06-07T15:26:29","slug":"tu-01-06-2025-ho-kinh-doanh-khoan-co-doanh-thu-tu-1-ty-dong-tro-len-su-dung-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien","status":"publish","type":"post","link":"https:\/\/knpmc.com\/en\/2025\/06\/07\/tu-01-06-2025-ho-kinh-doanh-khoan-co-doanh-thu-tu-1-ty-dong-tro-len-su-dung-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien\/","title":{"rendered":"T\u1eeb 01\/06\/2025, H\u1ed9 kinh doanh kho\u00e1n c\u00f3 doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n"},"content":{"rendered":"Ng\u00e0y 20\/03\/2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, trong \u0111\u00f3 c\u00f3 n\u1ed9i dung b\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.\n1. B\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n (Kho\u1ea3n 8 \u0110i\u1ec1u 1)\nH\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n c\u00f3 m\u1ee9c doanh thu h\u1eb1ng n\u0103m t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u1ed9c 6 nh\u00f3m ng\u00e0nh ngh\u1ec1 sau:\n\na) B\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng (trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i; si\u00eau th\u1ecb; b\u00e1n l\u1ebb (tr\u1eeb \u00f4 t\u00f4, m\u00f4 t\u00f4, xe m\u00e1y v\u00e0 xe c\u00f3 \u0111\u1ed9ng c\u01a1 kh\u00e1c)\n\nb) \u0102n u\u1ed1ng;\n\nc) Nh\u00e0 h\u00e0ng;\n\nd) Kh\u00e1ch s\u1ea1n;\n\n(5) D\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9, d\u1ecbch v\u1ee5 ngh\u1ec7 thu\u1eadt, vui ch\u01a1i, gi\u1ea3i tr\u00ed, ho\u1ea1t \u0111\u1ed9ng chi\u1ebfu phim;\n\n(6) D\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 c\u00e1 nh\u00e2n kh\u00e1c theo quy \u0111\u1ecbnh v\u1ec1 H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam)\n\n2. K\u00ea khai thu\u1ebf (Th\u00f4ng t\u01b0 40\/2021\/TT-BTC)\nH\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u1edf m\u1ee5c 1 s\u1ebd \u0111\u0103ng k\u00fd chuy\u1ec3n t\u1eeb n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u1ea3n sang n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai\n\nH\u1ed9 kho\u00e1n trong n\u0103m chuy\u1ec3n \u0111\u1ed5i sang h\u1ed9 k\u00ea khai th\u00ec tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i, h\u1ed9 khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung T\u1edd khai thu\u1ebf kho\u00e1n m\u1eabu 01\/CNKD. C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m m\u1ee9c thu\u1ebf kho\u00e1n \u0111\u00e3 kho\u00e1n cho th\u1eddi gian chuy\u1ec3n \u0111\u1ed5i.\n\nTh\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf.   \n\n3. Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 k\u1ebf to\u00e1n\nH\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1o k\u00ea khai th\u1ef1c hi\u1ec7n l\u1eadp ch\u1ee9ng t\u1eeb v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 88\/2021\/TT-BTC d\u00e0nh cho H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.\n\n4. Hi\u1ec7u l\u1ef1c: t\u1eeb ng\u00e0y 01\/06\/2025 (\u0110i\u1ec1u 3)\n\u201c\u0110i\u1ec1u 3. Hi\u1ec7u l\u1ef1c v\u00e0 tr\u00e1ch nhi\u1ec7m thi h\u00e0nh\n\n1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 6 n\u0103m 2025.\u201d","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 20\/03\/2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, trong \u0111\u00f3 c\u00f3 n\u1ed9i dung b\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n. 1. B\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a [&#8230;]","protected":false},"author":1,"featured_media":788,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_surecart_dashboard_logo_width":"180px","_surecart_dashboard_show_logo":true,"_surecart_dashboard_navigation_orders":true,"_surecart_dashboard_navigation_invoices":true,"_surecart_dashboard_navigation_subscriptions":true,"_surecart_dashboard_navigation_downloads":true,"_surecart_dashboard_navigation_billing":true,"_surecart_dashboard_navigation_account":true,"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3021","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"aioseo_notices":[],"uagb_featured_image_src":{"full":["https:\/\/knpmc.com\/wp-content\/uploads\/2021\/11\/services-hero.jpg",1920,500,false],"thumbnail":["https:\/\/knpmc.com\/wp-content\/uploads\/2021\/11\/services-hero-150x150.jpg",150,150,true],"medium":["https:\/\/knpmc.com\/wp-content\/uploads\/2021\/11\/services-hero-300x78.jpg",300,78,true],"medium_large":["https:\/\/knpmc.com\/wp-content\/uploads\/2021\/11\/services-hero-768x200.jpg",768,200,true],"large":["https:\/\/knpmc.com\/wp-content\/uploads\/2021\/11\/services-hero-1024x267.jpg",1020,266,true],"1536x1536":["https:\/\/knpmc.com\/wp-content\/uploads\/2021\/11\/services-hero-1536x400.jpg",1536,400,true],"2048x2048":["https:\/\/knpmc.com\/wp-content\/uploads\/2021\/11\/services-hero.jpg",1920,500,false],"trp-custom-language-flag":["https:\/\/knpmc.com\/wp-content\/uploads\/2021\/11\/services-hero.jpg",18,5,false],"woocommerce_thumbnail":["https:\/\/knpmc.com\/wp-content\/uploads\/2021\/11\/services-hero-247x296.jpg",247,296,true],"woocommerce_single":["https:\/\/knpmc.com\/wp-content\/uploads\/2021\/11\/services-hero-510x133.jpg",510,133,true],"woocommerce_gallery_thumbnail":["https:\/\/knpmc.com\/wp-content\/uploads\/2021\/11\/services-hero-100x100.jpg",100,100,true]},"uagb_author_info":{"display_name":"kt.knpmc@gmail.com","author_link":"https:\/\/knpmc.com\/en\/author\/kt-knpmcgmail-com\/"},"uagb_comment_info":1,"uagb_excerpt":"Ng\u00e0y 20\/03\/2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, trong \u0111\u00f3 c\u00f3 n\u1ed9i dung b\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n. 1. B\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a&hellip;","_links":{"self":[{"href":"https:\/\/knpmc.com\/en\/wp-json\/wp\/v2\/posts\/3021","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/knpmc.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/knpmc.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/knpmc.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/knpmc.com\/en\/wp-json\/wp\/v2\/comments?post=3021"}],"version-history":[{"count":1,"href":"https:\/\/knpmc.com\/en\/wp-json\/wp\/v2\/posts\/3021\/revisions"}],"predecessor-version":[{"id":3022,"href":"https:\/\/knpmc.com\/en\/wp-json\/wp\/v2\/posts\/3021\/revisions\/3022"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/knpmc.com\/en\/wp-json\/wp\/v2\/media\/788"}],"wp:attachment":[{"href":"https:\/\/knpmc.com\/en\/wp-json\/wp\/v2\/media?parent=3021"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/knpmc.com\/en\/wp-json\/wp\/v2\/categories?post=3021"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/knpmc.com\/en\/wp-json\/wp\/v2\/tags?post=3021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}