{"id":60201,"date":"2026-01-22T09:57:43","date_gmt":"2026-01-22T02:57:43","guid":{"rendered":"https:\/\/hbbgroup.net\/khong-dung-doanh-thu-2026-de-truy-thu-thue-khoan-truoc-do\/"},"modified":"2026-01-22T09:57:43","modified_gmt":"2026-01-22T02:57:43","slug":"khong-dung-doanh-thu-2026-de-truy-thu-thue-khoan-truoc-do","status":"publish","type":"post","link":"https:\/\/hbbgroup.net\/zh\/khong-dung-doanh-thu-2026-de-truy-thu-thue-khoan-truoc-do\/","title":{"rendered":"Kh\u00f4ng d\u00f9ng doanh thu 2026 \u0111\u1ec3 truy thu thu\u1ebf kho\u00e1n tr\u01b0\u1edbc \u0111\u00f3"},"content":{"rendered":"
\n

T\u1eeb ng\u00e0y 1.1, to\u00e0n b\u1ed9 h\u1ed9 kinh doanh<\/a>, c\u00e1 nh\u00e2n kinh doanh chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p khai thu\u1ebf. C\u1ee5c Thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh) v\u1eeba c\u00f3 c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn c\u00e1c thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 kh\u00f4ng x\u1eed l\u00fd vi ph\u1ea1m khi chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh t\u1eeb h\u1ed9 kho\u00e1n sang k\u00ea khai.<\/p>\n

\n

\"C\u1ee5c<\/p>

\n

C\u01a1 quan thu\u1ebf kh\u00f4ng s\u1eed d\u1ee5ng doanh thu khai thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh n\u0103m 2026 \u0111\u1ec3 x\u1eed l\u00fd h\u1ed3i t\u1ed1 \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh \u0111\u00e3 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng th\u1ee9c kho\u00e1n t\u1eeb n\u0103m 2025 tr\u1edf v\u1ec1 tr\u01b0\u1edbc<\/p>\n<\/figcaption>

\u1ea2NH: \u0110AN THANH<\/p>\n<\/figure>\n

T\u1ea1i kho\u1ea3n 4 \u0111i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP quy \u0111\u1ecbnh: “Kh\u00f4ng x\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u00e0 c\u00f3 ph\u00e1t sinh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n; h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 51 lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf”.<\/p>\n

Theo kho\u1ea3n 4 \u0111i\u1ec1u 5 Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15, nguy\u00ean t\u1eafc x\u1eed l\u00fd vi ph\u1ea1m v\u00e0 gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c trong ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 sau: kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u0111\u1ec3 x\u1eed l\u00fd b\u1ea5t l\u1ee3i cho doanh nghi\u1ec7p, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, C\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn, tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng th\u1ee9c kho\u00e1n trong n\u0103m 2025 tr\u1edf v\u1ec1 tr\u01b0\u1edbc (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 thay \u0111\u1ed5i v\u1ec1 quy m\u00f4 s\u1ea3n xu\u1ea5t kinh doanh d\u1eabn \u0111\u1ebfn doanh thu kho\u00e1n thu\u1ebf thay \u0111\u1ed5i t\u1eeb 50% tr\u1edf l\u00ean) v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh doanh thu, x\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf kho\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 51 lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf th\u00ec khi chuy\u1ec3n sang h\u00ecnh th\u1ee9c k\u00ea khai thu\u1ebf t\u1eeb ng\u00e0y 1.1, c\u01a1 quan thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m tra thu\u1ebf, kh\u00f4ng s\u1eed d\u1ee5ng doanh thu khai thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u0103m 2026 \u0111\u1ec3 x\u1eed l\u00fd h\u1ed3i t\u1ed1 \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng th\u1ee9c kho\u00e1n t\u1eeb n\u0103m 2025 tr\u1edf v\u1ec1 tr\u01b0\u1edbc, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y. <\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 h\u00e0nh vi gian l\u1eadn, che gi\u1ea5u doanh thu d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1ebd b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 125\/2020\/N\u0110-CP, ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m nghi\u00eam tr\u1ecdng c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd h\u00ecnh s\u1ef1 v\u1ec1 t\u1ed9i tr\u1ed1n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 200 b\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 n\u0103m 2015 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2017).<\/p>\n<\/p><\/div>","protected":false},"excerpt":{"rendered":"

T\u1eeb ng\u00e0y 1.1, to\u00e0n b\u1ed9 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p khai thu\u1ebf. C\u1ee5c Thu\u1ebf […]<\/p>","protected":false},"author":5,"featured_media":60202,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[94],"tags":[],"class_list":["post-60201","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-trong-nuoc"],"acf":[],"_links":{"self":[{"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/posts\/60201","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/comments?post=60201"}],"version-history":[{"count":0,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/posts\/60201\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/media\/60202"}],"wp:attachment":[{"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/media?parent=60201"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/categories?post=60201"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/tags?post=60201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}