{"id":5739,"date":"2026-04-20T16:17:43","date_gmt":"2026-04-20T09:17:43","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5739"},"modified":"2026-04-20T16:17:43","modified_gmt":"2026-04-20T09:17:43","slug":"cong-van-2444","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-2444\/","title":{"rendered":"C\u00f4ng v\u0103n 2444\/CT-CS: \u0110\u0103ng k\u00fd thu\u1ebf cho c\u00e1 nh\u00e2n"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Doanh-nghiep\/Cong-van-so-2444-CT-CS-2026-dang-ky-kinh-doanh-702246.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2444\/CT-CS<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf ban h\u00e0nh trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 s\u1ef1 giao thoa ph\u1ee9c t\u1ea1p. Th\u1ef1c t\u1ebf cho th\u1ea5y, nhi\u1ec1u c\u00e1 nh\u00e2n khi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i th\u01b0\u1eddng l\u00fang t\u00fang gi\u1eefa vi\u1ec7c ph\u1ea3i \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh hay ch\u1ec9 c\u1ea7n \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd. Theo s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea th\u1ef1c t\u1ebf, vi\u1ec7c nh\u1ea7m l\u1eabn gi\u1eefa m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n v\u00e0 gi\u1ea5y ph\u00e9p h\u1ed9 kinh doanh chi\u1ebfm t\u1ef7 l\u1ec7 kh\u00e1 cao trong c\u00e1c sai s\u00f3t h\u00e0nh ch\u00ednh, d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 thu\u1ebf kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2444\/CT-CS \u0111\u00f3ng vai tr\u00f2 l\u00e0 kim ch\u1ec9 nam gi\u00fap c\u00e1c chi c\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kinh doanh. V\u0103n b\u1ea3n n\u00e0y d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc c\u1ee7a <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Tax Administration Law No. 38\/2019\/QH14<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-86-2024-TT-BTC-dang-ky-thue-565309.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 86\/2024\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-168-2025-ND-CP-dang-ky-doanh-nghiep-623074.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 168\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. Vi\u1ec7c hi\u1ec3u r\u00f5 n\u1ed9i dung c\u00f4ng v\u0103n kh\u00f4ng ch\u1ec9 gi\u00fap c\u00e1 nh\u00e2n tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a l\u1ed9 tr\u00ecnh t\u00e0i ch\u00ednh, tr\u00e1nh nh\u1eefng r\u00e0o c\u1ea3n th\u1ee7 t\u1ee5c r\u01b0\u1eddm r\u00e0 trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd n\u0103m 2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 2444\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2444\/CT-CS l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 c\u1ee7a C\u1ee5c Thu\u1ebf nh\u1eb1m kh\u1eb3ng \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh kh\u00f4ng quy \u0111\u1ecbnh vi\u1ec7c \u0111\u0103ng k\u00fd kinh doanh cho c\u00e1 nh\u00e2n m\u00e0 ch\u1ec9 \u00e1p d\u1ee5ng cho h\u1ed9 kinh doanh ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n n\u00e0y l\u00e0m r\u00f5: N\u1ebfu \u0111\u00e3 \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh th\u00ec n\u1ed9p thu\u1ebf theo ch\u1ebf \u0111\u1ed9 h\u1ed9; n\u1ebfu ch\u01b0a \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh th\u00ec th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 c\u00e1 nh\u00e2n x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng th\u1ee9c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 ng\u00e2n s\u00e1ch theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Th\u00f4ng t\u01b0 86\/2024\/TT-BTC.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 2444\/CT-CS \u0111\u1ecbnh ngh\u0129a nh\u01b0 th\u1ebf n\u00e0o v\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a c\u00e1 nh\u00e2n?<\/b><\/h2>\n<figure id=\"attachment_5740\" aria-describedby=\"caption-attachment-5740\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5740\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cong-van-2444_CT-CS-dinh-nghia-nhu-the-nao-ve-viec-dang-ky-kinh-doanh-cua-ca-nhan.jpg\" alt=\"C\u00f4ng v\u0103n 2444\/CT-CS \u0111\u1ecbnh ngh\u0129a nh\u01b0 th\u1ebf n\u00e0o v\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a c\u00e1 nh\u00e2n?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cong-van-2444_CT-CS-dinh-nghia-nhu-the-nao-ve-viec-dang-ky-kinh-doanh-cua-ca-nhan.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cong-van-2444_CT-CS-dinh-nghia-nhu-the-nao-ve-viec-dang-ky-kinh-doanh-cua-ca-nhan-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cong-van-2444_CT-CS-dinh-nghia-nhu-the-nao-ve-viec-dang-ky-kinh-doanh-cua-ca-nhan-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cong-van-2444_CT-CS-dinh-nghia-nhu-the-nao-ve-viec-dang-ky-kinh-doanh-cua-ca-nhan-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cong-van-2444_CT-CS-dinh-nghia-nhu-the-nao-ve-viec-dang-ky-kinh-doanh-cua-ca-nhan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5740\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 2444\/CT-CS \u0111\u1ecbnh ngh\u0129a nh\u01b0 th\u1ebf n\u00e0o v\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a c\u00e1 nh\u00e2n?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh, ch\u00fang ta c\u1ea7n b\u00f3c t\u00e1ch r\u00f5 kh\u00e1i ni\u1ec7m \u0111\u0103ng k\u00fd kinh doanh v\u00e0 \u0111\u0103ng k\u00fd thu\u1ebf. C\u00f4ng v\u0103n 2444\/CT-CS ch\u1ec9 r\u00f5 r\u1eb1ng h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt Vi\u1ec7t Nam t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u0103m 2026 kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh cho m\u1ed9t c\u00e1 nh\u00e2n \u0111\u01a1n thu\u1ea7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh \u0111\u0103ng k\u00fd kinh doanh ch\u1ec9 d\u00e0nh cho c\u00e1c th\u1ef1c th\u1ec3 nh\u01b0 h\u1ed9 kinh doanh, h\u1ee3p t\u00e1c x\u00e3 ho\u1eb7c c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p theo Lu\u1eadt Doanh nghi\u1ec7p. N\u1ebfu m\u1ed9t c\u00e1 nh\u00e2n mu\u1ed1n ho\u1ea1t \u0111\u1ed9ng d\u01b0\u1edbi danh ngh\u0129a th\u01b0\u01a1ng m\u1ea1i chuy\u00ean nghi\u1ec7p v\u00e0 c\u00f3 quy m\u00f4, h\u1ecd bu\u1ed9c ph\u1ea3i th\u00e0nh l\u1eadp h\u1ed9 kinh doanh ho\u1eb7c c\u00f4ng ty. Trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u1ecf l\u1ebb, kh\u00f4ng th\u01b0\u1eddng xuy\u00ean ho\u1eb7c theo \u0111\u1eb7c th\u00f9 ri\u00eang, h\u1ecd s\u1ebd kh\u00f4ng c\u00f3 &#8220;gi\u1ea5y ph\u00e9p kinh doanh&#8221; m\u00e0 ch\u1ec9 c\u00f3 &#8220;m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n&#8221; ho\u1ea1t \u0111\u1ed9ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c c\u00e1 nh\u00e2n kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vai tr\u00f2 c\u1ee7a C\u00f4ng v\u0103n 2444\/CT-CS ch\u00ednh l\u00e0 th\u00e1o g\u1ee1 \u0111i\u1ec3m ngh\u1ebdn cho nh\u1eefng c\u00e1 nh\u00e2n \u0111ang ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1eb7c ch\u01b0a mu\u1ed1n th\u00e0nh l\u1eadp h\u1ed9 kinh doanh. N\u00f3 x\u00e1c nh\u1eadn quy\u1ec1n \u0111\u01b0\u1ee3c kinh doanh v\u00e0 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i ch\u1edd \u0111\u1ee3i m\u1ed9t gi\u1ea5y ph\u00e9p kinh doanh v\u1ed1n kh\u00f4ng t\u1ed3n t\u1ea1i cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y. \u0110i\u1ec1u n\u00e0y t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho n\u1ec1n kinh t\u1ebf s\u1ed1 v\u00e0 c\u00e1c m\u00f4 h\u00ecnh kinh doanh t\u1ef1 do (freelancer) ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ph\u00e2n t\u00edch chi ti\u1ebft c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 2444\/CT-CS<\/b><\/h2>\n<figure id=\"attachment_5743\" aria-describedby=\"caption-attachment-5743\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5743\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-can-cu-phap-ly-cot-loi-cua-Cong-van-2444_CT-CS.jpg\" alt=\"Ph\u00e2n t\u00edch chi ti\u1ebft c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 2444\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-can-cu-phap-ly-cot-loi-cua-Cong-van-2444_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-can-cu-phap-ly-cot-loi-cua-Cong-van-2444_CT-CS-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-can-cu-phap-ly-cot-loi-cua-Cong-van-2444_CT-CS-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-can-cu-phap-ly-cot-loi-cua-Cong-van-2444_CT-CS-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-can-cu-phap-ly-cot-loi-cua-Cong-van-2444_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5743\" class=\"wp-caption-text\">Ph\u00e2n t\u00edch chi ti\u1ebft c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 2444\/CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u t\u1ea1i sao C\u1ee5c Thu\u1ebf l\u1ea1i \u0111\u01b0a ra c\u00e1c nh\u1eadn \u0111\u1ecbnh trong C\u00f4ng v\u0103n 2444\/CT-CS, ch\u00fang ta c\u1ea7n \u0111i s\u00e2u v\u00e0o 3 tr\u1ee5 c\u1ed9t ph\u00e1p l\u00fd sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tax Administration Law No. 38\/2019\/QH14<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 30 c\u1ee7a Lu\u1eadt n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u s\u1ea3n xu\u1ea5t, kinh doanh. Lu\u1eadt chia r\u00f5 2 nh\u00f3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m \u0111\u0103ng k\u00fd theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng (g\u1eafn li\u1ec1n v\u1edbi \u0111\u0103ng k\u00fd kinh doanh).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd kinh doanh th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Th\u00f4ng t\u01b0 86\/2024\/TT-BTC v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh chi ti\u1ebft danh m\u1ee5c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 4. \u0110\u00e1ng ch\u00fa \u00fd l\u00e0 \u0111i\u1ec3m i v\u00e0 k:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf TNCN (tr\u1eeb c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf). \u0110i\u1ec1u n\u00e0y kh\u1eb3ng \u0111\u1ecbnh r\u1eb1ng d\u00f9 b\u1ea1n kh\u00f4ng c\u00f3 &#8220;gi\u1ea5y ph\u00e9p&#8221;, b\u1ea1n v\u1eabn l\u00e0 m\u1ed9t &#8220;m\u00e3 s\u1ed1 thu\u1ebf&#8221; trong h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0m r\u00f5 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 th\u00e0nh l\u1eadp h\u1ed9 kinh doanh.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy\u1ec1n th\u00e0nh l\u1eadp (\u0110i\u1ec1u 82):<\/b><span style=\"font-weight: 400;\"> C\u00e1 nh\u00e2n, th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh c\u00f3 n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec1u c\u00f3 quy\u1ec1n n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7:<\/b><span style=\"font-weight: 400;\"> Nh\u1eefng ng\u01b0\u1eddi b\u00e1n h\u00e0ng rong, qu\u00e0 v\u1eb7t, bu\u00f4n chuy\u1ebfn, kinh doanh l\u01b0u \u0111\u1ed9ng, th\u1eddi v\u1ee5 ho\u1eb7c l\u00e0m d\u1ecbch v\u1ee5 thu nh\u1eadp th\u1ea5p kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh (tr\u1eeb ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u0129a v\u1ee5 (\u0110i\u1ec1u 83):<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng \u0111\u01b0\u1ee3c ho\u1ea1t \u0111\u1ed9ng d\u01b0\u1edbi danh ngh\u0129a h\u1ed9 kinh doanh n\u1ebfu ch\u01b0a \u0111\u0103ng k\u00fd.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb c\u00e1c c\u0103n c\u1ee9 tr\u00ean, C\u00f4ng v\u0103n 2444\/CT-CS k\u1ebft lu\u1eadn: Ph\u00e1p lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh \u0111\u0103ng k\u00fd kinh doanh cho c\u00e1 nh\u00e2n. N\u1ebfu kh\u00f4ng l\u00e0 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n c\u1ee9 \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp m\u00e0 h\u00e0nh ngh\u1ec1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Gi\u00e1 tr\u1ecb c\u1ee7a C\u00f4ng v\u0103n 2444\/CT-CS trong qu\u1ea3n tr\u1ecb thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n<\/b><\/h2>\n<figure id=\"attachment_5742\" aria-describedby=\"caption-attachment-5742\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5742\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Gia-tri-cua-Cong-van-2444_CT-CS-trong-quan-tri-thue-va-kiem-toan.jpg\" alt=\"Gi\u00e1 tr\u1ecb c\u1ee7a C\u00f4ng v\u0103n 2444\/CT-CS trong qu\u1ea3n tr\u1ecb thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Gia-tri-cua-Cong-van-2444_CT-CS-trong-quan-tri-thue-va-kiem-toan.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Gia-tri-cua-Cong-van-2444_CT-CS-trong-quan-tri-thue-va-kiem-toan-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Gia-tri-cua-Cong-van-2444_CT-CS-trong-quan-tri-thue-va-kiem-toan-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Gia-tri-cua-Cong-van-2444_CT-CS-trong-quan-tri-thue-va-kiem-toan-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Gia-tri-cua-Cong-van-2444_CT-CS-trong-quan-tri-thue-va-kiem-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5742\" class=\"wp-caption-text\">Gi\u00e1 tr\u1ecb c\u1ee7a C\u00f4ng v\u0103n 2444\/CT-CS trong qu\u1ea3n tr\u1ecb thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb v\u00e0 k\u1ebf to\u00e1n, v\u0103n b\u1ea3n n\u00e0y l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thanh tra v\u1ec1 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn c\u00e1 nh\u00e2n kinh doanh. Khi doanh nghi\u1ec7p k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u00e1ch th\u1ee9c k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) th\u01b0\u1eddng g\u00e2y tranh c\u00e3i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2444\/CT-CS c\u1ee7ng c\u1ed1 ni\u1ec1m tin cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n khi th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n ho\u1eb7c h\u01b0\u1edbng d\u1eabn c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n. N\u00f3 gi\u00fap chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 thu\u1ebf, gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">corporate income tax (CIT)<\/span><\/a><span style=\"font-weight: 400;\"> do thi\u1ebfu ch\u1ee9ng t\u1eeb \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a \u0111\u1ed1i t\u00e1c l\u00e0 c\u00e1 nh\u00e2n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, trong ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, v\u0103n b\u1ea3n n\u00e0y gi\u00fap ph\u00e2n lo\u1ea1i r\u00f5 r\u1ec7t nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf. Chuy\u00ean gia ki\u1ec3m to\u00e1n s\u1ebd d\u1ef1a v\u00e0o \u0111\u00e2y \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 s\u1ef1 tu\u00e2n th\u1ee7 c\u1ee7a \u0111\u01a1n v\u1ecb trong vi\u1ec7c qu\u1ea3n l\u00fd c\u00e1c nh\u00e0 th\u1ea7u c\u00e1 nh\u00e2n ho\u1eb7c c\u1ed9ng t\u00e1c vi\u00ean. Gi\u00e1 tr\u1ecb c\u1ed1t l\u00f5i n\u1eb1m \u1edf s\u1ef1 minh b\u1ea1ch: n\u1ebfu l\u00e0 h\u1ed9 kinh doanh th\u00ec \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf kho\u00e1n ho\u1eb7c k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p h\u1ed9, n\u1ebfu l\u00e0 c\u00e1 nh\u00e2n th\u00ec \u00e1p d\u1ee5ng <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">personal income tax<\/span><\/a><span style=\"font-weight: 400;\"> tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp theo Th\u00f4ng t\u01b0 86\/2024\/TT-BTC<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn t\u1eeb C\u00f4ng v\u0103n 2444\/CT-CS, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp hay kh\u00f4ng l\u00e0 r\u1ea5t quan tr\u1ecdng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 danh s\u00e1ch chi ti\u1ebft c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng th\u01b0\u1eddng g\u1eb7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u1eb7c th\u00f9:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p ng\u00e0nh chuy\u00ean ng\u00e0nh kh\u00f4ng qua c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c c\u1ee7a l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i:<\/b><span style=\"font-weight: 400;\"> C\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp ho\u1eb7c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i \u0111\u00e2y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i:<\/b><span style=\"font-weight: 400;\"> C\u00e1c \u0111\u01a1n v\u1ecb nh\u01b0 Google, Facebook, Netflix&#8230; kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1 nh\u00e2n kinh doanh kh\u00f4ng thu\u1ed9c di\u1ec7n h\u1ed9 kinh doanh:<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec3m i kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 86 x\u00e1c \u0111\u1ecbnh r\u00f5 nh\u00f3m n\u00e0y bao g\u1ed3m c\u00e1 nh\u00e2n kinh doanh t\u1ea1i ch\u1ee3 bi\u00ean gi\u1edbi, ch\u1ee3 c\u1eeda kh\u1ea9u ho\u1eb7c c\u00e1c c\u00e1 nh\u00e2n kinh doanh h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 theo lu\u1eadt \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng ph\u1ea3i l\u1eadp h\u1ed9 kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ho\u1eb7c c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c thu\u1ed9c di\u1ec7n ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c li\u1ec7t k\u00ea chi ti\u1ebft n\u00e0y trong b\u00e0i vi\u1ebft nh\u1eb1m gi\u00fap \u0111\u1ed9c gi\u1ea3 t\u1ef1 \u0111\u1ed1i chi\u1ebfu v\u1ecb th\u1ebf c\u1ee7a m\u00ecnh \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang tinh th\u1ea7n C\u00f4ng v\u0103n 2444\/CT-CS.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c m\u1ed1c th\u1eddi gian v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 2444\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0o ng\u00e0y 16 th\u00e1ng 4 n\u0103m 2026, ngay sau khi c\u00e1c v\u0103n b\u1ea3n lu\u1eadt quan tr\u1ecdng nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP b\u1eaft \u0111\u1ea7u \u0111i v\u00e0o \u1ed5n \u0111\u1ecbnh. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00e1c h\u01b0\u1edbng d\u1eabn trong c\u00f4ng v\u0103n n\u00e0y l\u00e0 c\u00e1 nh\u00e2n ph\u1ea3i \u0111ang th\u1ef1c hi\u1ec7n ho\u1eb7c chu\u1ea9n b\u1ecb th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng c\u00f3 ph\u00e1t sinh thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m quan tr\u1ecdng nh\u1ea5t l\u00e0 khi c\u00e1 nh\u00e2n b\u1eaft \u0111\u1ea7u ph\u00e1t sinh thu nh\u1eadp. Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38, trong v\u00f2ng 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c ngh\u0129a v\u1ee5 thu\u1ebf, c\u00e1 nh\u00e2n ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf. N\u1ebfu c\u00e1 nh\u00e2n \u0111\u00e3 l\u00e0 h\u1ed9 kinh doanh, h\u1ecd tu\u00e2n th\u1ee7 theo c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh cho h\u1ed9. N\u1ebfu ch\u01b0a, h\u1ecd \u00e1p d\u1ee5ng tr\u1ef1c ti\u1ebfp h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 2444\/CT-CS \u0111\u1ec3 \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t l\u01b0u \u00fd th\u1ef1c t\u1ebf l\u00e0 c\u00e1c c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u1ea7n \u0111\u1eb7c bi\u1ec7t quan t\u00e2m \u0111\u1ebfn m\u1ed1c th\u1eddi gian n\u00e0y. V\u1edbi s\u1ef1 si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd thu\u1ebf tr\u00ean c\u00e1c n\u1ec1n t\u1ea3ng s\u1ed1 v\u00e0o n\u0103m 2026, vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf s\u1edbm theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf s\u1ebd gi\u00fap tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 l\u00e3i ch\u1eadm tr\u1ea3 t\u00edch l\u0169y theo th\u1eddi gian.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study: X\u1eed l\u00fd ngh\u0129a v\u1ee5 thu\u1ebf cho c\u00e1 nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 s\u1ed1 t\u1ea1i Kh\u00e1nh H\u00f2a<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e3y xem x\u00e9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf c\u1ee7a \u00f4ng Nguy\u1ec5n V\u0103n A, m\u1ed9t chuy\u00ean gia t\u01b0 v\u1ea5n c\u00f4ng ngh\u1ec7 c\u01b0 tr\u00fa t\u1ea1i Nha Trang, Kh\u00e1nh H\u00f2a. Trong n\u0103m 2025, \u00f4ng A th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng t\u01b0 v\u1ea5n cho nhi\u1ec1u doanh nghi\u1ec7p v\u1edbi t\u1ed5ng doanh thu 1,5 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng \u00f4ng kh\u00f4ng \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp h\u1ed9 kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi Chi c\u1ee5c Thu\u1ebf ki\u1ec3m tra, \u00f4ng A t\u1ecf ra l\u00fang t\u00fang v\u00ec kh\u00f4ng c\u00f3 gi\u1ea5y ph\u00e9p kinh doanh \u0111\u1ec3 xu\u1ea5t tr\u00ecnh. D\u1ef1a tr\u00ean tinh th\u1ea7n c\u1ee7a C\u00f4ng v\u0103n 2444\/CT-CS, c\u00e1ch x\u1eed l\u00fd chu\u1ea9n x\u00e1c nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ea7u ti\u00ean, Chi c\u1ee5c Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a s\u1ebd x\u00e1c \u0111\u1ecbnh \u00f4ng A thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00e1 nh\u00e2n ch\u01b0a \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 82 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP. Thay v\u00ec x\u1eed ph\u1ea1t \u00f4ng v\u00ec &#8220;kinh doanh kh\u00f4ng ph\u00e9p&#8221;, c\u01a1 quan thu\u1ebf h\u01b0\u1edbng d\u1eabn \u00f4ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp theo \u0111i\u1ec3m i kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 86\/2024\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, \u00f4ng A th\u1ef1c hi\u1ec7n <a href=\"https:\/\/thue.man.net.vn\/dich-vu-khai-thue-thu-nhap-ca-nhan\/\">personal income tax declaration<\/a> v\u00e0 thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu d\u00e0nh cho c\u00e1 nh\u00e2n kinh doanh. V\u1edbi t\u1ed5ng doanh thu 1,5 t\u1ef7 \u0111\u1ed3ng, \u00f4ng A s\u1ebd n\u1ed9p thu\u1ebf theo b\u1eadc ho\u1eb7c theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh cho nh\u00f3m d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n. K\u1ebft qu\u1ea3 l\u00e0 \u00f4ng A ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf, c\u00e1c doanh nghi\u1ec7p thu\u00ea \u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed h\u1ee3p l\u00fd m\u00e0 kh\u00f4ng c\u1ea7n \u0111\u00f2i h\u1ecfi gi\u1ea5y ph\u00e9p kinh doanh c\u1ee7a \u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 n\u00e0y minh ch\u1ee9ng r\u1eb1ng s\u1ef1 r\u00f5 r\u00e0ng trong h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf gi\u00fap ng\u01b0\u1eddi d\u00e2n y\u00ean t\u00e2m l\u00e0m vi\u1ec7c v\u00e0 n\u1ed9p thu\u1ebf, \u0111\u1ed3ng th\u1eddi gi\u00fap c\u01a1 quan qu\u1ea3n l\u00fd kh\u00f4ng b\u1ecb sa \u0111\u00e0 v\u00e0o c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh kh\u00f4ng c\u1ea7n thi\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>So s\u00e1nh \u0111\u1eb7c \u0111i\u1ec3m \u0111\u0103ng k\u00fd c\u1ee7a H\u1ed9 kinh doanh v\u00e0 C\u00e1 nh\u00e2n kinh doanh<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p gi\u00fap b\u1ea1n ph\u00e2n bi\u1ec7t r\u00f5 hai h\u00ecnh th\u1ee9c n\u00e0y d\u1ef1a tr\u00ean C\u00f4ng v\u0103n 2444\/CT-CS v\u00e0 c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh \u0111\u1eb7c \u0111i\u1ec3m \u0111\u0103ng k\u00fd c\u1ee7a H\u1ed9 kinh doanh v\u00e0 C\u00e1 nh\u00e2n kinh doanh<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u0110\u1eb7c \u0111i\u1ec3m so s\u00e1nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u1ed9 kinh doanh (HKD)<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e1 nh\u00e2n kinh doanh tr\u1ef1c ti\u1ebfp<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Legal basis<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 168\/2025\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tax Administration Law No. 38\/2019\/QH14<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd kinh doanh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c t\u1ea1i Ph\u00f2ng T\u00e0i ch\u00ednh &#8211; K\u1ebf ho\u1ea1ch<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng quy \u0111\u1ecbnh cho c\u00e1 nh\u00e2n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tax registration<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ed9t c\u1eeda li\u00ean th\u00f4ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tax identification number<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 s\u1ed1 (c\u1ee7a ch\u1ee7 h\u1ed9\/\u0111\u1ea1i di\u1ec7n)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 s\u1ed1 (m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 88\/2021\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1eaft bu\u1ed9c s\u1ed5 s\u00e1ch ph\u1ee9c t\u1ea1p<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m t\u00e0i s\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u00e1 nh\u00e2n\/h\u1ed9 gia \u0111\u00ecnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u00e1 nh\u00e2n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng s\u1ed1 li\u1ec7u tr\u00ean cho th\u1ea5y c\u00e1 nh\u00e2n kinh doanh tr\u1ef1c ti\u1ebfp c\u00f3 l\u1ee3i th\u1ebf v\u1ec1 s\u1ef1 tinh g\u1ecdn trong th\u1ee7 t\u1ee5c nh\u01b0ng c\u00f3 th\u1ec3 g\u1eb7p h\u1ea1n ch\u1ebf khi giao d\u1ecbch v\u1edbi c\u00e1c doanh nghi\u1ec7p l\u1edbn c\u1ea7n <\/span><a href=\"https:\/\/thue.man.net.vn\/hoa-don-gtgt\/\"><span style=\"font-weight: 400;\">VAT invoice<\/span><\/a><span style=\"font-weight: 400;\"> ch\u00ednh quy. Tuy nhi\u00ean, theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n 2444\/CT-CS, c\u1ea3 hai h\u00ecnh th\u1ee9c \u0111\u1ec1u b\u00ecnh \u0111\u1eb3ng v\u1ec1 ngh\u0129a v\u1ee5 n\u1ed9p ng\u00e2n s\u00e1ch.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a H\u1ed9 kinh doanh theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi khi th\u1ea3o lu\u1eadn v\u1ec1 C\u00f4ng v\u0103n 2444\/CT-CS ch\u00ednh l\u00e0 c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u1ed9 kinh doanh t\u1ea1i \u0110i\u1ec1u 82 v\u00e0 83 Ngh\u1ecb \u0111\u1ecbnh 168:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1edbi h\u1ea1n \u0111\u0103ng k\u00fd:<\/b><span style=\"font-weight: 400;\"> M\u1ed7i c\u00e1 nh\u00e2n ch\u1ec9 \u0111\u01b0\u1ee3c \u0111\u1ee9ng t\u00ean duy nh\u1ea5t m\u1ed9t h\u1ed9 kinh doanh tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m si\u1ebft ch\u1eb7t \u0111\u1ec3 tr\u00e1nh vi\u1ec7c ph\u00e2n t\u00e1n doanh thu nh\u1eb1m tr\u1ed1n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u1ee6y quy\u1ec1n:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu h\u1ed9 kinh doanh do nhi\u1ec1u th\u00e0nh vi\u00ean gia \u0111\u00ecnh l\u1eadp ra, ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n cho m\u1ed9t ng\u01b0\u1eddi l\u00e0m \u0111\u1ea1i di\u1ec7n v\u00e0 v\u0103n b\u1ea3n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u1ea5m ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u0103ng k\u00fd:<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh 168 nghi\u00eam c\u1ea5m vi\u1ec7c ho\u1ea1t \u0111\u1ed9ng d\u01b0\u1edbi danh ngh\u0129a h\u1ed9 kinh doanh m\u00e0 kh\u00f4ng \u0111\u0103ng k\u00fd. N\u1ebfu b\u1ea1n t\u1ef1 g\u1ecdi m\u00ecnh l\u00e0 &#8220;H\u1ed9 kinh doanh X&#8221; tr\u00ean bi\u1ec3n hi\u1ec7u m\u00e0 kh\u00f4ng c\u00f3 gi\u1ea5y ph\u00e9p, b\u1ea1n \u0111ang vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 ph\u00e2n bi\u1ec7t n\u00e0y gi\u00fap c\u00e1 nh\u00e2n hi\u1ec3u r\u1eb1ng: N\u1ebfu b\u1ea1n ch\u1ecdn l\u00e0m &#8220;C\u00e1 nh\u00e2n kinh doanh&#8221; theo C\u00f4ng v\u0103n 2444\/CT-CS, b\u1ea1n kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng danh ngh\u0129a &#8220;H\u1ed9 kinh doanh&#8221;.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro v\u00e0 kinh nghi\u1ec7m x\u1eed l\u00fd th\u1ef1c t\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m l\u00e0m vi\u1ec7c trong ng\u00e0nh thu\u1ebf, MAN nh\u1eadn th\u1ea5y r\u1ee7i ro l\u1edbn nh\u1ea5t n\u0103m 2026 kh\u00f4ng ph\u1ea3i l\u00e0 vi\u1ec7c b\u1ea1n &#8220;kh\u00f4ng c\u00f3 gi\u1ea5y ph\u00e9p kinh doanh&#8221;, m\u00e0 l\u00e0 vi\u1ec7c b\u1ea1n &#8220;c\u00f3 thu nh\u1eadp nh\u01b0ng kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf&#8221;. C\u00f4ng v\u0103n 2444\/CT-CS \u0111\u00e3 m\u1edf ra m\u1ed9t l\u1ed1i \u0111i th\u00f4ng tho\u00e1ng cho c\u00e1 nh\u00e2n, nh\u01b0ng \u0111\u1ed3ng th\u1eddi n\u00f3 c\u0169ng l\u00e0 l\u1eddi kh\u1eb3ng \u0111\u1ecbnh r\u1eb1ng: C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd b\u1ea1n d\u1ef1a tr\u00ean m\u00e3 s\u1ed1 thu\u1ebf, kh\u00f4ng ph\u1ea3i d\u1ef1a tr\u00ean gi\u1ea5y ph\u00e9p kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec7n nay, h\u1ec7 th\u1ed1ng AI c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 c\u00f3 th\u1ec3 t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u t\u1eeb c\u00e1c v\u00ed \u0111i\u1ec7n t\u1eed, s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng. N\u1ebfu b\u1ea1n kinh doanh d\u1ecbch v\u1ee5 s\u1ed1 ho\u1eb7c b\u00e1n h\u00e0ng online v\u1edbi doanh thu \u0111\u1ec1u \u0111\u1eb7n m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp theo Th\u00f4ng t\u01b0 86, b\u1ea1n r\u1ea5t d\u1ec5 r\u01a1i v\u00e0o danh s\u00e1ch \u0111en &#8220;truy thu thu\u1ebf&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m x\u1eed l\u00fd th\u1ef1c t\u1ebf t\u1ea1i MAN cho th\u1ea5y, \u0111\u1ed1i v\u1edbi c\u00e1c c\u00e1 nh\u00e2n l\u00e0m freelancer cho c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng \u0111\u0103ng k\u00fd thu\u1ebf c\u00e1 nh\u00e2n kinh doanh theo C\u00f4ng v\u0103n 2444\/CT-CS gi\u00fap b\u1ea1n c\u00f3 &#8220;h\u1ed3 s\u01a1 n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh&#8221; s\u1ea1ch. \u0110i\u1ec1u n\u00e0y c\u1ef1c k\u1ef3 c\u00f3 l\u1ee3i khi b\u1ea1n c\u1ea7n ch\u1ee9ng minh thu nh\u1eadp \u0111\u1ec3 vay v\u1ed1n ng\u00e2n h\u00e0ng ho\u1eb7c xin visa \u0111i n\u01b0\u1edbc ngo\u00e0i. \u0110\u1eebng \u0111\u1ee3i \u0111\u1ebfn khi b\u1ecb m\u1eddi l\u00ean l\u00e0m vi\u1ec7c m\u1edbi th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd, h\u00e3y coi m\u00e3 s\u1ed1 thu\u1ebf l\u00e0 &#8220;ch\u1ee9ng minh nh\u00e2n d\u00e2n&#8221; c\u1ee7a s\u1ef1 nghi\u1ec7p kinh doanh c\u1ee7a b\u1ea1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2444\/CT-CS l\u00e0 m\u1ed9t v\u0103n b\u1ea3n quan tr\u1ecdng kh\u1eb3ng \u0111\u1ecbnh quy\u1ec1n t\u1ef1 do kinh doanh v\u00e0 tr\u00e1ch nhi\u1ec7m thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n trong n\u1ec1n kinh t\u1ebf hi\u1ec7n \u0111\u1ea1i. Vi\u1ec7c th\u00e1o g\u1ee1 r\u00e0o c\u1ea3n v\u1ec1 \u0111\u0103ng k\u00fd kinh doanh \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho th\u1ea5y t\u01b0 duy qu\u1ea3n l\u00fd linh ho\u1ea1t, t\u1eadp trung v\u00e0o b\u1ea3n ch\u1ea5t ngu\u1ed3n thu h\u01a1n l\u00e0 h\u00ecnh th\u1ee9c gi\u1ea5y ph\u00e9p. \u0110\u1ed1i v\u1edbi m\u1ed7i c\u00e1 nh\u00e2n, vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 c\u00e1ch b\u1ea3o v\u1ec7 uy t\u00edn v\u00e0 quy\u1ec1n l\u1ee3i t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n c\u1ee7a ch\u00ednh m\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong l\u1ed9 tr\u00ecnh ph\u00e1t tri\u1ec3n c\u1ee7a m\u00ecnh, n\u1ebfu b\u1ea1n g\u1eb7p b\u1ea5t k\u1ef3 v\u01b0\u1edbng m\u1eafc n\u00e0o v\u1ec1 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd, k\u00ea khai hay x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 thu\u1ebf ph\u1ee9c t\u1ea1p, MAN &#8211; Master Accountant Network lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng b\u1ea1n. V\u1edbi b\u1ec1 d\u00e0y kinh nghi\u1ec7m v\u00e0 \u0111\u1ed9i ng\u0169 chuy\u00ean gia t\u1eadn t\u00e2m, MAN t\u1ef1 h\u00e0o l\u00e0 \u0111\u1ed1i t\u00e1c tin c\u1eady h\u00e0ng \u0111\u1ea7u Vi\u1ec7t Nam cung c\u1ea5p <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">tax settlement services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><span style=\"font-weight: 400;\">tax accounting<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">tax consulting<\/span><\/a><span style=\"font-weight: 400;\"> chuy\u00ean s\u00e2u. Ch\u00fang t\u00f4i cam k\u1ebft mang l\u1ea1i gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u nh\u1ea5t, gi\u00fap doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n an t\u00e2m t\u1eadp trung v\u00e0o m\u1ee5c ti\u00eau kinh doanh c\u1ed1t l\u00f5i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>5 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 2444\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>T\u00f4i l\u00e0m d\u1ecbch v\u1ee5 thi\u1ebft k\u1ebf t\u1ef1 do, c\u00f3 thu nh\u1eadp h\u00e0ng th\u00e1ng th\u00ec \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 2444\/CT-CS nh\u01b0 th\u1ebf n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ea1n thu\u1ed9c di\u1ec7n c\u00e1 nh\u00e2n kinh doanh nh\u01b0ng kh\u00f4ng ph\u1ea3i h\u1ed9 kinh doanh. B\u1ea1n n\u00ean th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp t\u1ea1i chi c\u1ee5c thu\u1ebf n\u01a1i c\u01b0 tr\u00fa \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n kinh doanh v\u00e0 t\u1ef1 k\u00ea khai n\u1ed9p thu\u1ebf \u0111\u1ecbnh k\u1ef3.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>C\u00f4ng v\u0103n 2444\/CT-CS c\u00f3 cho ph\u00e9p t\u00f4i kh\u00f4ng n\u1ed9p thu\u1ebf n\u1ebfu kh\u00f4ng \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tHo\u00e0n to\u00e0n kh\u00f4ng. C\u00f4ng v\u0103n ch\u1ec9 n\u00f3i b\u1ea1n kh\u00f4ng c\u1ea7n \u0111\u0103ng k\u00fd kinh doanh (v\u1ec1 m\u1eb7t h\u00e0nh ch\u00ednh doanh nghi\u1ec7p), c\u00f2n ngh\u0129a v\u1ee5 thu\u1ebf (v\u1ec1 m\u1eb7t t\u00e0i ch\u00ednh c\u00f4ng) th\u00ec v\u1eabn b\u1eaft bu\u1ed9c theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>T\u00f4i c\u00f3 th\u1ec3 d\u00f9ng m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n \u0111i l\u00e0m c\u00f4ng ty \u0111\u1ec3 kinh doanh ri\u00eang kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, b\u1ea1n s\u1eed d\u1ee5ng duy nh\u1ea5t m\u00e3 s\u1ed1 \u0111\u00f3. Tuy nhi\u00ean, b\u1ea1n c\u1ea7n l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 b\u1ed5 sung m\u1ee5c c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0o h\u1ed3 s\u01a1 c\u1ee7a m\u00ecnh tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>M\u1ee9c thu nh\u1eadp bao nhi\u00eau th\u00ec c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i n\u1ed9p thu\u1ebf?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh (v\u1eabn \u1ed5n \u0111\u1ecbnh \u0111\u1ebfn 2026), c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN. Tuy nhi\u00ean, ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd thu\u1ebf v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ec3 c\u01a1 quan thu\u1ebf theo d\u00f5i.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>N\u1ebfu t\u00f4i kinh doanh ng\u00e0nh ngh\u1ec1 c\u00f3 \u0111i\u1ec1u ki\u1ec7n (nh\u01b0 nh\u00e0 thu\u1ed1c) th\u00ec c\u00f3 \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 2444\/CT-CS \u0111\u01b0\u1ee3c kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. \u0110\u1ed1i v\u1edbi ng\u00e0nh ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n, \u0110i\u1ec1u 82 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP b\u1eaft bu\u1ed9c b\u1ea1n ph\u1ea3i \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh ho\u1eb7c doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p h\u00e0nh ngh\u1ec1 tr\u01b0\u1edbc khi \u0111\u0103ng k\u00fd thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u00f4i l\u00e0m d\u1ecbch v\u1ee5 thi\u1ebft k\u1ebf t\u1ef1 do, c\u00f3 thu nh\u1eadp h\u00e0ng th\u00e1ng th\u00ec \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 2444\/CT-CS nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ea1n thu\u1ed9c di\u1ec7n c\u00e1 nh\u00e2n kinh doanh nh\u01b0ng kh\u00f4ng ph\u1ea3i h\u1ed9 kinh doanh. 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Th\u1ef1c t\u1ebf cho th\u1ea5y, nhi\u1ec1u c\u00e1 nh\u00e2n khi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i th\u01b0\u1eddng l\u00fang t\u00fang gi\u1eefa vi\u1ec7c ph\u1ea3i \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh hay [&hellip;]<\/p>","protected":false},"author":4,"featured_media":5741,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,4,3],"tags":[],"class_list":["post-5739","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-tncn","category-thue-tndn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5739","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=5739"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5739\/revisions"}],"predecessor-version":[{"id":5744,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5739\/revisions\/5744"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5741"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5739"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5739"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5739"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}