{
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    "slug": "bo-thue-khoan-du-kien-ca-nhan-kinh-doanh-chiu-thue-17",
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    "title": {
        "rendered": "B\u1ecf thu\u1ebf kho\u00e1n, d\u1ef1 ki\u1ebfn c\u00e1 nh\u00e2n kinh doanh ch\u1ecbu thu\u1ebf 17%"
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        "rendered": "<div>\n<p>T\u1ea1i h\u1ed3 s\u01a1 th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1eeda \u0111\u1ed5i, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i, ho\u00e0n thi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb <a href=\"https:\/\/dantri.com.vn\/kinh-doanh.htm\" data-auto-link-id=\"61322e8efb044100119a1452\" data-track-content data-content-name=\"article-content-autolink\" data-content-piece=\"article-content-autolink_61322e8efb044100119a1452\" data-content-target=\"https:\/\/dantri.com.vn\/kinh-doanh\/bo-thue-khoan-du-kien-ca-nhan-kinh-doanh-chiu-thue-17-20250905205703379.htm\">kinh doanh<\/a> c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/p>\n<p>Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p <a href=\"https:\/\/dantri.com.vn\/chu-de\/thue-thu-nhap-ca-nhan-4378.htm\" data-auto-link-id=\"67bc34f62c9c667d110f57c7\" data-track-content data-content-name=\"article-content-autolink\" data-content-piece=\"article-content-autolink_67bc34f62c9c667d110f57c7\" data-content-target=\"https:\/\/dantri.com.vn\/kinh-doanh\/bo-thue-khoan-du-kien-ca-nhan-kinh-doanh-chiu-thue-17-20250905205703379.htm\">thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a> theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh. Hi\u1ec7n, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i n\u0103m ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu.<\/p>\n<p>Doanh thu \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n hoa h\u1ed3ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n s\u1ebd \u1ea5n \u0111\u1ecbnh doanh thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<p>Tuy nhi\u00ean, t\u1eeb ng\u00e0y 1\/1\/2026, theo ch\u1ee7 tr\u01b0\u01a1ng b\u1ecf h\u00ecnh th\u1ee9c thu\u1ebf kho\u00e1n, B\u1ed9 <a href=\"https:\/\/dantri.com.vn\/kinh-doanh\/tai-chinh.htm\" data-auto-link-id=\"61327d4efb044100119a145b\" data-track-content data-content-name=\"article-content-autolink\" data-content-piece=\"article-content-autolink_61327d4efb044100119a145b\" data-content-target=\"https:\/\/dantri.com.vn\/kinh-doanh\/bo-thue-khoan-du-kien-ca-nhan-kinh-doanh-chiu-thue-17-20250905205703379.htm\">T\u00e0i ch\u00ednh<\/a> \u0111\u1ec1 xu\u1ea5t b\u1ed5 sung c\u00e1ch t\u00ednh thu\u1ebf d\u1ef1a tr\u00ean thu nh\u1eadp thay v\u00ec doanh thu. Theo \u0111\u00f3, c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 doanh thu n\u0103m tr\u00ean m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 c\u00f3 m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi t\u1ef7 l\u1ec7 17%.<\/p>\n<p>Trong \u0111\u00f3, 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 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.<\/p>\n<figure contenteditable=\"false\"><img decoding=\"async\" title=\"B\u1ecf thu\u1ebf kho\u00e1n, d\u1ef1 ki\u1ebfn c\u00e1 nh\u00e2n kinh doanh ch\u1ecbu thu\u1ebf 17% - 1\" viewbox%3d'0 0 1200 800'%3e%3crect x='0' y='0' width='100%' height='100%' style='fill:rgb(241, 245, 249)' %2f%3e%3c%2fsvg%3e\" alt=\"B\u1ecf thu\u1ebf kho\u00e1n, d\u1ef1 ki\u1ebfn c\u00e1 nh\u00e2n kinh doanh ch\u1ecbu thu\u1ebf 17% - 1\" data-width=\"1200\" data-height=\"800\" data-original=\"https:\/\/cdnphoto.dantri.com.vn\/q4rtBZ2PAJZNuvydtYyPqtZIQUw=\/2023\/04\/05\/tien-3tien-tuan-1680678461915.jpg\" data-photo-id=\"2412729\" data-track-content data-content-name=\"article-content-image\" data-content-piece=\"article-content-image_2412729\" data-content-target=\"https:\/\/dantri.com.vn\/kinh-doanh\/bo-thue-khoan-du-kien-ca-nhan-kinh-doanh-chiu-thue-17-20250905205703379.htm\" src=\"https:\/\/cdnphoto.dantri.com.vn\/Ps2sLwQMH73F7Q35kX3BSgSTZmY=\/thumb_w\/1020\/2023\/04\/05\/tien-3tien-tuan-1680678461915.jpg\" srcset=\"https:\/\/cdnphoto.dantri.com.vn\/Ps2sLwQMH73F7Q35kX3BSgSTZmY=\/thumb_w\/1020\/2023\/04\/05\/tien-3tien-tuan-1680678461915.jpg 1x, https:\/\/cdnphoto.dantri.com.vn\/kGAAuKTkodgJsi-Kfpqen2M0A3k=\/thumb_w\/1360\/2023\/04\/05\/tien-3tien-tuan-1680678461915.jpg 2x\"><figcaption>\n<p>B\u1ecf thu\u1ebf kho\u00e1n, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t c\u00e1 nh\u00e2n kinh doanh ch\u1ecbu thu\u1ebf 17% (\u1ea2nh: Ti\u1ebfn Tu\u1ea5n).<\/p>\n<\/figcaption><\/figure>\n<p>Quy \u0111\u1ecbnh n\u00e0y t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111ang \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15, t\u1ee9c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17% \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m t\u1eeb tr\u00ean 3 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m d\u01b0\u1edbi m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec v\u1eabn gi\u1eef ph\u01b0\u01a1ng th\u1ee9c t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu nh\u01b0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n hi\u1ec7n h\u00e0nh.<\/p>\n<p>C\u1ea3 n\u01b0\u1edbc hi\u1ec7n c\u00f3 kho\u1ea3ng 5,2 tri\u1ec7u h\u1ed9 kinh doanh, \u0111\u00f3ng g\u00f3p h\u01a1n 24% v\u00e0o GDP. N\u0103m ngo\u00e1i, s\u1ed1 thu t\u1eeb h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111\u1ea1t 25.953 t\u1ef7 \u0111\u1ed3ng, b\u1eb1ng 120% so v\u1edbi n\u0103m 2023.<\/p>\n<p>Ngo\u00e0i ra, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t m\u1ee9c thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp t\u1eeb 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 l\u00e0 5%.<\/p>\n<\/div>",
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