{"id":7143,"date":"2026-07-22T10:33:01","date_gmt":"2026-07-22T03:33:01","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7143"},"modified":"2026-07-22T10:33:01","modified_gmt":"2026-07-22T03:33:01","slug":"cong-van-5628","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-5628\/","title":{"rendered":"C\u00f4ng v\u0103n 5628\/BHXH-QLT: H\u01b0\u1edbng d\u1eabn thu BHXH h\u1ed9 kinh doanh 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/ho-tro-phap-luat\/toan-van-cong-van-5628bhxhqlt-ve-viec-thuc-hien-thu-bhxh-bat-buoc-doi-voi-chu-ho-kinh-doanh-281570.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 5628\/BHXH-QLT<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 v\u0103n b\u1ea3n do B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh ban h\u00e0nh ng\u00e0y 20\/7\/2026, h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 vi\u1ec7c th\u1ef1c hi\u1ec7n thu b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi ch\u1ee7 h\u1ed9 kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n, ch\u1ee7 h\u1ed9 kinh doanh v\u00e0 b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb BHXH c\u01a1 s\u1edf quan t\u00e2m, b\u1edfi n\u00f3 l\u00e0m r\u00f5 c\u00e1ch x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tham gia BHXH b\u1eaft bu\u1ed9c d\u1ef1a tr\u00ean m\u1ee9c doanh thu k\u00ea khai, \u0111\u1ed3ng th\u1eddi quy \u0111\u1ecbnh c\u00e1ch x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c tr\u01b0\u1edbc \u0111\u00f3 nh\u01b0ng nay kh\u00f4ng c\u00f2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In this context <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bao-hiem\/Luat-Bao-hiem-xa-hoi-2024-557190.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Social Insurance Law 2024<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-141-2026-ND-CP-sua-doi-Nghi-dinh-68-2026-ND-CP-chinh-sach-thue-ho-ca-nhan-kinh-doanh-703882.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c m\u1edf r\u1ed9ng di\u1ec7n tham gia BHXH b\u1eaft bu\u1ed9c sang nh\u00f3m ch\u1ee7 h\u1ed9 kinh doanh, nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng c\u00f2n l\u00fang t\u00fang trong kh\u00e2u tri\u1ec3n khai th\u1ef1c t\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n d\u01b0\u1edbi g\u00f3c nh\u00ecn chuy\u00ean m\u00f4n c\u1ee7a <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 k\u1ebf to\u00e1n v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam, s\u1ebd gi\u00fap doanh nghi\u1ec7p v\u00e0 ch\u1ee7 h\u1ed9 kinh doanh hi\u1ec3u \u0111\u00fang, \u00e1p d\u1ee5ng \u0111\u00fang n\u1ed9i dung c\u00f4ng v\u0103n n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 5628\/BHXH-QLT<\/b><\/h2>\n<figure id=\"attachment_7147\" aria-describedby=\"caption-attachment-7147\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7147\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-5628_BHXH-QLT.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 5628\/BHXH-QLT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-5628_BHXH-QLT.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-5628_BHXH-QLT-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-5628_BHXH-QLT-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-5628_BHXH-QLT-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-5628_BHXH-QLT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7147\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 5628\/BHXH-QLT<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 5628\/BHXH-QLT l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 c\u1ee7a BHXH TPHCM, ban h\u00e0nh ng\u00e0y 20\/7\/2026, d\u00f9ng \u0111\u1ec3 tri\u1ec3n khai vi\u1ec7c thu BHXH b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi ch\u1ee7 h\u1ed9 kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho ch\u1ee7 h\u1ed9 kinh doanh c\u00f3 doanh thu k\u00ea khai n\u0103m tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng theo Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 h\u1ed9 kinh doanh doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang di\u1ec7n BHXH t\u1ef1 nguy\u1ec7n, kh\u00f4ng b\u1eaft bu\u1ed9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng ch\u00ednh: t\u1eeb 1\/1\/2026 (\u0111\u0103ng k\u00fd m\u1edbi) v\u00e0 t\u1eeb 1\/7\/2026 (d\u1eebng thu \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh thu th\u1ef1c t\u1ebf d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 5628\/BHXH-QLT l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 5628\/BHXH-QLT l\u00e0 v\u0103n b\u1ea3n h\u00e0nh ch\u00ednh do B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh ph\u00e1t h\u00e0nh, mang t\u00ednh ch\u1ea5t h\u01b0\u1edbng d\u1eabn n\u1ed9i b\u1ed9 ng\u00e0nh nh\u1eb1m th\u1ed1ng nh\u1ea5t c\u00e1ch th\u1ee9c r\u00e0 so\u00e1t, thu v\u00e0 d\u1eebng thu b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi nh\u00f3m ch\u1ee7 h\u1ed9 kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n th\u00e0nh ph\u1ed1. V\u0103n b\u1ea3n kh\u00f4ng \u0111\u1eb7t ra quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi m\u00e0 c\u1ee5 th\u1ec3 h\u00f3a c\u00e1c quy \u0111\u1ecbnh \u0111\u00e3 c\u00f3 t\u1ea1i Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 b\u1ea3n ch\u1ea5t, c\u00f4ng v\u0103n n\u00e0y \u0111\u00f3ng vai tr\u00f2 c\u1ea7u n\u1ed1i gi\u1eefa quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 kh\u00e2u th\u1ef1c thi t\u1ea1i c\u00e1c c\u01a1 quan BHXH c\u1ea5p c\u01a1 s\u1edf. Nh\u1edd \u0111\u00f3, c\u00e1c qu\u1eadn, huy\u1ec7n, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TPHCM c\u00f3 c\u0103n c\u1ee9 th\u1ed1ng nh\u1ea5t khi x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u00f3ng, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c d\u1eebng \u0111\u00f3ng ho\u1eb7c \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch chuy\u1ec3n sang tham gia t\u1ef1 nguy\u1ec7n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao C\u00f4ng v\u0103n 5628\/BHXH-QLT quan tr\u1ecdng v\u1edbi ch\u1ee7 h\u1ed9 kinh doanh v\u00e0 k\u1ebf to\u00e1n?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi c\u00f3 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3, nhi\u1ec1u ch\u1ee7 h\u1ed9 kinh doanh v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c hay kh\u00f4ng, \u0111\u1eb7c bi\u1ec7t khi doanh thu th\u1ef1c t\u1ebf bi\u1ebfn \u0111\u1ed9ng qua t\u1eebng n\u0103m. Vi\u1ec7c thi\u1ebfu h\u01b0\u1edbng d\u1eabn th\u1ed1ng nh\u1ea5t d\u1ec5 d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng \u0111\u00f3ng sai \u0111\u1ed1i t\u01b0\u1ee3ng, ch\u1eadm b\u00e1o gi\u1ea3m ho\u1eb7c b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo ghi nh\u1eadn t\u1eeb <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> trong qu\u00e1 tr\u00ecnh t\u01b0 v\u1ea5n cho c\u00e1c h\u1ed9 kinh doanh quy m\u00f4 v\u1eeba t\u1ea1i TPHCM, kh\u00f4ng \u00edt tr\u01b0\u1eddng h\u1ee3p doanh thu n\u0103m tr\u01b0\u1edbc v\u01b0\u1ee3t 1 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng n\u0103m sau gi\u1ea3m xu\u1ed1ng d\u01b0\u1edbi ng\u01b0\u1ee1ng n\u00e0y m\u00e0 ch\u1ee7 h\u1ed9 kh\u00f4ng ch\u1ee7 \u0111\u1ed9ng th\u00f4ng b\u00e1o, d\u1eabn \u0111\u1ebfn vi\u1ec7c ti\u1ebfp t\u1ee5c b\u1ecb tr\u1eeb ti\u1ec1n \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c kh\u00f4ng c\u1ea7n thi\u1ebft. C\u00f4ng v\u0103n 5628\/BHXH-QLT gi\u1ea3i quy\u1ebft tr\u1ef1c ti\u1ebfp b\u1ea5t c\u1eadp \u0111\u00f3 b\u1eb1ng c\u01a1 ch\u1ebf r\u00e0 so\u00e1t v\u00e0 d\u1eebng thu r\u00f5 r\u00e0ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a C\u00f4ng v\u0103n 5628\/BHXH-QLT?<\/b><\/h2>\n<figure id=\"attachment_7146\" aria-describedby=\"caption-attachment-7146\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7146\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-cua-Cong-van-5628_BHXH-QLT.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a C\u00f4ng v\u0103n 5628\/BHXH-QLT?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-cua-Cong-van-5628_BHXH-QLT.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-cua-Cong-van-5628_BHXH-QLT-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-cua-Cong-van-5628_BHXH-QLT-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-cua-Cong-van-5628_BHXH-QLT-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-cua-Cong-van-5628_BHXH-QLT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7146\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a C\u00f4ng v\u0103n 5628\/BHXH-QLT?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a c\u00f4ng v\u0103n t\u1eadp trung v\u00e0o hai nh\u00f3m ch\u00ednh, \u0111\u01b0\u1ee3c ph\u00e2n \u0111\u1ecbnh theo m\u1ee9c doanh thu k\u00ea khai h\u1eb1ng n\u0103m.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee7 h\u1ed9 kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">: b\u1eaft bu\u1ed9c n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd tham gia BHXH b\u1eaft bu\u1ed9c, k\u1ec3 t\u1eeb ng\u00e0y 1\/1\/2026, theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee7 h\u1ed9 kinh doanh c\u00f3 doanh thu n\u0103m d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">: kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c, c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn tham gia BHXH t\u1ef1 nguy\u1ec7n \u0111\u1ec3 t\u00edch l\u0169y th\u1eddi gian \u0111\u00f3ng, ph\u1ee5c v\u1ee5 c\u00e1c ch\u1ebf \u0111\u1ed9 thai s\u1ea3n, h\u01b0u tr\u00ed, t\u1eed tu\u1ea5t sau n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee7 h\u1ed9 kinh doanh \u0111\u00e3 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai trong giai \u0111o\u1ea1n 1\/7\/2025 \u0111\u1ebfn tr\u01b0\u1edbc 1\/1\/2026<\/b><span style=\"font-weight: 400;\">: n\u1ebfu doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh trong n\u0103m t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng, s\u1ebd \u0111\u01b0\u1ee3c d\u1eebng thu BHXH b\u1eaft bu\u1ed9c k\u1ec3 t\u1eeb ng\u00e0y 1\/7\/2026.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 c\u00f4ng v\u0103n kh\u00f4ng t\u1ea1o ra ngh\u0129a v\u1ee5 m\u1edbi, m\u00e0 ch\u1ec9 h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u doanh thu th\u1ef1c t\u1ebf, \u0111\u1ed1i chi\u1ebfu v\u1edbi d\u1eef li\u1ec7u t\u1eeb c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 c\u0103n c\u1ee9 ph\u00e1p l\u00fd, \u0111i\u1ec3m m kho\u1ea3n 1 \u0110i\u1ec1u 2 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 x\u00e1c \u0111\u1ecbnh ch\u1ee7 h\u1ed9 kinh doanh c\u00f3 \u0111\u0103ng k\u00fd kinh doanh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7. \u0110\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP c\u1ee5 th\u1ec3 h\u00f3a th\u00e0nh ng\u01b0\u1ee1ng doanh thu 1 t\u1ef7 \u0111\u1ed3ng nh\u01b0 \u0111\u00e3 n\u00eau.<\/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\u1ea7n ghi nh\u1edb<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm ch\u1eafc m\u1ed1c th\u1eddi gian l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh \u0111\u1ec3 ch\u1ee7 h\u1ed9 kinh doanh v\u00e0 k\u1ebf to\u00e1n tr\u00e1nh sai s\u00f3t khi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u00f3ng BHXH.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb <\/span><b>1\/1\/2026<\/b><span style=\"font-weight: 400;\">: b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd BHXH b\u1eaft bu\u1ed9c cho ch\u1ee7 h\u1ed9 kinh doanh c\u00f3 doanh thu k\u00ea khai tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Stage <\/span><b>1\/1\/2026 \u0111\u1ebfn 30\/6\/2026<\/b><span style=\"font-weight: 400;\">: BHXH Th\u00e0nh ph\u1ed1 ti\u1ebfp t\u1ee5c r\u00e0 so\u00e1t, c\u00f3 v\u0103n b\u1ea3n b\u00e1o c\u00e1o BHXH Vi\u1ec7t Nam, ch\u01b0a \u00e1p d\u1ee5ng d\u1eebng thu ngay trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb <\/span><b>1\/7\/2026<\/b><span style=\"font-weight: 400;\">: ch\u00ednh th\u1ee9c d\u1eebng thu BHXH b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi ch\u1ee7 h\u1ed9 kinh doanh c\u00f3 doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh trong n\u0103m t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t ng\u00e0y <\/span><b>31\/1 n\u0103m li\u1ec1n k\u1ec1 sau<\/b><span style=\"font-weight: 400;\">: ch\u1ee7 h\u1ed9 kinh doanh ph\u1ea3i ho\u00e0n t\u1ea5t th\u00f4ng b\u00e1o doanh thu th\u1ef1c t\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf, l\u00e0m c\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u01a1 quan BHXH.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i m\u1ed1c th\u1eddi gian, \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00fang di\u1ec7n \u00e1p d\u1ee5ng l\u00e0 s\u1ed1 li\u1ec7u doanh thu ph\u1ea3i kh\u1edbp gi\u1eefa h\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf v\u00e0 d\u1eef li\u1ec7u m\u00e0 c\u01a1 quan BHXH ti\u1ebfp nh\u1eadn. \u0110\u00e2y l\u00e0 l\u00fd do c\u00f4ng v\u0103n y\u00eau c\u1ea7u ph\u1ed1i h\u1ee3p ch\u1eb7t gi\u1eefa BHXH, c\u01a1 quan thu\u1ebf v\u00e0 UBND ph\u01b0\u1eddng, x\u00e3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 5628\/BHXH-QLT y\u00eau c\u1ea7u ph\u1ed1i h\u1ee3p v\u1edbi nh\u1eefng c\u01a1 quan n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_7144\" aria-describedby=\"caption-attachment-7144\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7144\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-5628_BHXH-QLT-yeu-cau-phoi-hop-voi-nhung-co-quan-nao.jpg\" alt=\"C\u00f4ng v\u0103n 5628\/BHXH-QLT y\u00eau c\u1ea7u ph\u1ed1i h\u1ee3p v\u1edbi nh\u1eefng c\u01a1 quan n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-5628_BHXH-QLT-yeu-cau-phoi-hop-voi-nhung-co-quan-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-5628_BHXH-QLT-yeu-cau-phoi-hop-voi-nhung-co-quan-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-5628_BHXH-QLT-yeu-cau-phoi-hop-voi-nhung-co-quan-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-5628_BHXH-QLT-yeu-cau-phoi-hop-voi-nhung-co-quan-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-5628_BHXH-QLT-yeu-cau-phoi-hop-voi-nhung-co-quan-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7144\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 5628\/BHXH-QLT y\u00eau c\u1ea7u ph\u1ed1i h\u1ee3p v\u1edbi nh\u1eefng c\u01a1 quan n\u00e0o?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd m\u00e0 nhi\u1ec1u b\u00e0i ph\u00e2n t\u00edch th\u01b0\u1eddng b\u1ecf qua l\u00e0 c\u01a1 ch\u1ebf ph\u1ed1i h\u1ee3p li\u00ean ng\u00e0nh \u0111\u01b0\u1ee3c n\u00eau kh\u00e1 c\u1ee5 th\u1ec3 trong c\u00f4ng v\u0103n. \u0110\u00e2y ch\u00ednh l\u00e0 ph\u1ea7n quy\u1ebft \u0111\u1ecbnh t\u00ednh kh\u1ea3 thi c\u1ee7a vi\u1ec7c r\u00e0 so\u00e1t \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan Thu\u1ebf<\/b><span style=\"font-weight: 400;\">: BHXH c\u01a1 s\u1edf ch\u1ee7 \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u doanh thu k\u00ea khai v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c h\u1ed9 kinh doanh n\u00e0o c\u00f2n thu\u1ed9c di\u1ec7n \u0111\u00f3ng b\u1eaft bu\u1ed9c, h\u1ed9 n\u00e0o c\u1ea7n d\u1eebng thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ed1i h\u1ee3p v\u1edbi UBND ph\u01b0\u1eddng, x\u00e3, \u0111\u1eb7c khu<\/b><span style=\"font-weight: 400;\">: nh\u1eb1m r\u00e0 so\u00e1t danh s\u00e1ch h\u1ed9 kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng tr\u00ean t\u1eebng \u0111\u1ecba b\u00e0n, tr\u00e1nh b\u1ecf s\u00f3t ho\u1eb7c tr\u00f9ng l\u1eb7p \u0111\u1ed1i t\u01b0\u1ee3ng qu\u1ea3n l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ed1i h\u1ee3p v\u1edbi T\u1ed5 ch\u1ee9c h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n \u0111\u1ed1i t\u01b0\u1ee3ng<\/b><span style=\"font-weight: 400;\">: BHXH c\u01a1 s\u1edf l\u00e0m vi\u1ec7c c\u00f9ng c\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y \u0111\u1ec3 tuy\u00ean truy\u1ec1n, v\u1eadn \u0111\u1ed9ng ch\u1ee7 h\u1ed9 kinh doanh kh\u00f4ng c\u00f2n thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ch\u1ee7 \u0111\u1ed9ng chuy\u1ec3n sang tham gia BHXH t\u1ef1 nguy\u1ec7n, gi\u1eef t\u00ednh li\u00ean t\u1ee5c c\u1ee7a qu\u00e1 tr\u00ecnh \u0111\u00f3ng b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c ph\u1ed1i h\u1ee3p r\u00e0 so\u00e1t, c\u00f4ng v\u0103n c\u00f2n y\u00eau c\u1ea7u t\u0103ng c\u01b0\u1eddng c\u00f4ng t\u00e1c th\u00f4ng tin, tuy\u00ean truy\u1ec1n v\u1ec1 vi\u1ec7c chuy\u1ec3n sang \u0111\u0103ng k\u00fd BHXH t\u1ef1 nguy\u1ec7n \u0111\u1ed1i v\u1edbi ch\u1ee7 h\u1ed9 kinh doanh c\u00f3 doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng m\u1ed7i n\u0103m, \u0111\u1ec3 nh\u00f3m n\u00e0y n\u1eafm r\u00f5 quy\u1ec1n l\u1ee3i v\u00e0 ch\u1ee7 \u0111\u1ed9ng tham gia thay v\u00ec b\u1ecf tr\u1ed1ng th\u1eddi gian \u0111\u00f3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo ph\u00e2n t\u00edch t\u1eeb <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, c\u01a1 ch\u1ebf ph\u1ed1i h\u1ee3p li\u00ean ng\u00e0nh n\u00e0y gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 t\u00ecnh tr\u1ea1ng \u0111\u00f3ng sai \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111\u1ed3ng th\u1eddi t\u1ea1o k\u00eanh h\u1ed7 tr\u1ee3 \u0111\u1ec3 ch\u1ee7 h\u1ed9 kinh doanh kh\u00f4ng b\u1ecb gi\u00e1n \u0111o\u1ea1n quy\u1ec1n l\u1ee3i an sinh x\u00e3 h\u1ed9i khi chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c tham gia.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>M\u00e3 s\u1ed1 h\u1ed9 kinh doanh li\u00ean quan th\u1ebf n\u00e0o \u0111\u1ebfn vi\u1ec7c thu BHXH b\u1eaft bu\u1ed9c?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t y\u1ebfu t\u1ed1 k\u1ef9 thu\u1eadt quan tr\u1ecdng ph\u1ee5c v\u1ee5 vi\u1ec7c \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u l\u00e0 m\u00e3 s\u1ed1 h\u1ed9 kinh doanh, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 91 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP. \u0110\u00e2y l\u00e0 d\u00e3y s\u1ed1 \u0111\u1ed3ng th\u1eddi \u0111\u00f3ng vai tr\u00f2 m\u00e3 s\u1ed1 thu\u1ebf, do H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf c\u1ea5p v\u00e0 truy\u1ec1n sang H\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, \u0111\u01b0\u1ee3c ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh c\u1ea5p m\u00e3 s\u1ed1 di\u1ec5n ra qua c\u00e1c b\u01b0\u1edbc li\u00ean th\u00f4ng gi\u1eefa hai h\u1ec7 th\u1ed1ng. Khi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, H\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh truy\u1ec1n d\u1eef li\u1ec7u sang H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra s\u1ef1 ph\u00f9 h\u1ee3p theo quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf. N\u1ebfu th\u00f4ng tin ph\u00f9 h\u1ee3p, h\u1ec7 th\u1ed1ng thu\u1ebf ph\u1ea3n h\u1ed3i m\u00e3 s\u1ed1 h\u1ed9 kinh doanh c\u00f9ng th\u00f4ng tin c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp; n\u1ebfu ch\u01b0a ph\u00f9 h\u1ee3p, h\u1ec7 th\u1ed1ng b\u00e1o l\u1ed7i \u0111\u1ec3 c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p x\u00e3 th\u00f4ng b\u00e1o l\u1ea1i cho h\u1ed9 kinh doanh \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec m\u00e3 s\u1ed1 h\u1ed9 kinh doanh \u0111\u1ed3ng th\u1eddi l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u00e2y ch\u00ednh l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 c\u01a1 quan BHXH \u0111\u1ed1i chi\u1ebfu ch\u00ednh x\u00e1c d\u1eef li\u1ec7u doanh thu k\u00ea khai v\u1edbi h\u1ed3 s\u01a1 tham gia b\u1ea3o hi\u1ec3m, ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c theo C\u00f4ng v\u0103n 5628\/BHXH-QLT. C\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc hi\u1ec7n th\u1ed1ng nh\u1ea5t s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 n\u00e0y trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin v\u1ec1 h\u1ed9 kinh doanh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 5628\/BHXH-QLT<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>Important Note:<\/b><span style=\"font-weight: 400;\"> t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i, h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1ch x\u1eed l\u00fd cho giai \u0111o\u1ea1n 1\/1\/2026 \u0111\u1ebfn 30\/6\/2026 v\u1eabn ch\u1edd v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ea1o t\u1eeb BHXH Vi\u1ec7t Nam. C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN<\/b><span style=\"font-weight: 400;\"> khuy\u1ebfn ngh\u1ecb ch\u1ee7 h\u1ed9 kinh doanh v\u00e0 k\u1ebf to\u00e1n theo d\u00f5i s\u00e1t c\u00e1c v\u0103n b\u1ea3n b\u1ed5 sung \u0111\u1ec3 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 5628\/BHXH-QLT<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 18.809%;\"><b>Legal documents<\/b><\/td>\n<td style=\"text-align: center; width: 30.4284%;\"><b>S\u1ed1 hi\u1ec7u \/ Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center; width: 50.0363%;\"><b>Related content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.809%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 5628\/BHXH-QLT<\/span><\/td>\n<td style=\"text-align: center; width: 30.4284%;\"><span style=\"font-weight: 400;\">BHXH TPHCM, ng\u00e0y 20\/7\/2026<\/span><\/td>\n<td style=\"text-align: center; width: 50.0363%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 thu BHXH b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi ch\u1ee7 h\u1ed9 kinh doanh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.809%;\"><span style=\"font-weight: 400;\">Social Insurance Law 2024<\/span><\/td>\n<td style=\"text-align: center; width: 30.4284%;\"><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i<\/span><\/td>\n<td style=\"text-align: center; width: 50.0363%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh c\u0103n c\u1ee9 \u0111\u00f3ng, t\u1ef7 l\u1ec7 \u0111\u00f3ng, \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH b\u1eaft bu\u1ed9c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.809%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center; width: 30.4284%;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7, ng\u00e0y 25\/6\/2025<\/span><\/td>\n<td style=\"text-align: center; width: 50.0363%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u1ec1 BHXH b\u1eaft bu\u1ed9c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.809%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2525\/BHXH-QLT<\/span><\/td>\n<td style=\"text-align: center; width: 30.4284%;\"><span style=\"font-weight: 400;\">BHXH Vi\u1ec7t Nam, ng\u00e0y 13\/7\/2026<\/span><\/td>\n<td style=\"text-align: center; width: 50.0363%;\"><span style=\"font-weight: 400;\">Tr\u1ea3 l\u1eddi \u0111\u01a1n th\u01b0 c\u00f4ng d\u00e2n v\u1ec1 ch\u00ednh s\u00e1ch BHXH, b\u1ea3o hi\u1ec3m y t\u1ebf, l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 BHXH TPHCM ban h\u00e0nh C\u00f4ng v\u0103n 5628\/BHXH-QLT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.809%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center; width: 30.4284%;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7<\/span><\/td>\n<td style=\"text-align: center; width: 50.0363%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu 1 t\u1ef7 \u0111\u1ed3ng l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ch\u1ee7 h\u1ed9 kinh doanh thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.809%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 161\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center; width: 30.4284%;\"><span style=\"font-weight: 400;\">Ng\u00e0y 15\/5\/2026, hi\u1ec7u l\u1ef1c 1\/7\/2026<\/span><\/td>\n<td style=\"text-align: center; width: 50.0363%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf 2.530.000 \u0111\u1ed3ng\/th\u00e1ng, d\u00f9ng l\u00e0m m\u1ee9c tham chi\u1ebfu t\u00ednh BHXH<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.809%;\"><span style=\"font-weight: 400;\">Decree 168\/2025\/ND-CP<\/span><\/td>\n<td style=\"text-align: center; width: 30.4284%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 91<\/span><\/td>\n<td style=\"text-align: center; width: 50.0363%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 m\u00e3 s\u1ed1 h\u1ed9 kinh doanh, \u0111\u1ed3ng th\u1eddi l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.809%;\"><span style=\"font-weight: 400;\">Decree 68\/2026\/ND-CP<\/span><\/td>\n<td style=\"text-align: center; width: 30.4284%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 6<\/span><\/td>\n<td style=\"text-align: center; width: 50.0363%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a c\u00e1 nh\u00e2n kinh doanh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>M\u1ee9c \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c c\u1ee7a ch\u1ee7 h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 31 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g, h, m v\u00e0 n kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a lu\u1eadt n\u00e0y, trong \u0111\u00f3 c\u00f3 ch\u1ee7 h\u1ed9 kinh doanh, \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c, v\u1edbi m\u1ee9c th\u1ea5p nh\u1ea5t b\u1eb1ng m\u1ee9c tham chi\u1ebfu v\u00e0 cao nh\u1ea5t b\u1eb1ng 20 l\u1ea7n m\u1ee9c tham chi\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3ng. Sau \u00edt nh\u1ea5t 12 th\u00e1ng \u0111\u00f3ng theo m\u1ee9c \u0111\u00e3 ch\u1ecdn, ng\u01b0\u1eddi tham gia m\u1edbi \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn l\u1ea1i m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 t\u1ef7 l\u1ec7 \u0111\u00f3ng, \u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u 33 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 quy \u0111\u1ecbnh m\u1ee9c \u0111\u00f3ng h\u1eb1ng th\u00e1ng l\u00e0 25% ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng, g\u1ed3m 3% v\u00e0o qu\u1ef9 \u1ed1m \u0111au v\u00e0 thai s\u1ea3n, 22% v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang c\u00e1ch x\u00e1c \u0111\u1ecbnh m\u1ee9c tham chi\u1ebfu, kho\u1ea3n 13 \u0110i\u1ec1u 141 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 n\u00eau r\u00f5 trong giai \u0111o\u1ea1n ch\u01b0a b\u00e3i b\u1ecf m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf, m\u1ee9c tham chi\u1ebfu b\u1eb1ng m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf; khi m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf b\u1ecb b\u00e3i b\u1ecf, m\u1ee9c tham chi\u1ebfu s\u1ebd kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3. Do m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf hi\u1ec7n h\u00e0nh, theo Ngh\u1ecb \u0111\u1ecbnh 161\/2026\/N\u0110-CP ban h\u00e0nh ng\u00e0y 15\/5\/2026, l\u00e0 2.530.000 \u0111\u1ed3ng\/th\u00e1ng, m\u1ee9c \u0111\u00f3ng th\u1ef1c t\u1ebf t\u1eeb 1\/7\/2026 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>M\u1ee9c \u0111\u00f3ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng (\u0111\u1ed3ng\/th\u00e1ng)<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 ti\u1ec1n \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c (\u0111\u1ed3ng\/th\u00e1ng)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cao nh\u1ea5t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20 x 2.530.000 = 50.600.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25% x 50.600.000 = 12.650.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ea5p nh\u1ea5t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.530.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25% x 2.530.000 = 632.500<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 kho\u1ea3ng \u0111\u00f3ng kh\u00e1 r\u1ed9ng, cho ph\u00e9p ch\u1ee7 h\u1ed9 kinh doanh ch\u1ee7 \u0111\u1ed9ng l\u1ef1a ch\u1ecdn m\u1ee9c ph\u00f9 h\u1ee3p v\u1edbi kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh, mi\u1ec5n l\u00e0 n\u1eb1m trong bi\u00ean \u0111\u1ed9 ph\u00e1p lu\u1eadt cho ph\u00e9p v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian t\u1ed1i thi\u1ec3u 12 th\u00e1ng tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i m\u1ee9c \u0111\u00f3ng \u0111\u00e3 ch\u1ecdn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p, \u0111i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u 33 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 cho ph\u00e9p ch\u1ee7 h\u1ed9 kinh doanh \u0111\u00f3ng tr\u1ef1c ti\u1ebfp cho c\u01a1 quan BHXH, ho\u1eb7c \u0111\u00f3ng gi\u00e1n ti\u1ebfp qua h\u1ed9 kinh doanh, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111ang qu\u1ea3n l\u00fd m\u00ecnh. Chu k\u1ef3 \u0111\u00f3ng c\u00f3 th\u1ec3 ch\u1ecdn theo th\u00e1ng, 3 th\u00e1ng ho\u1eb7c 6 th\u00e1ng m\u1ed9t l\u1ea7n, v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng li\u1ec1n k\u1ec1 ngay sau chu k\u1ef3 \u0111\u00f3ng \u0111\u00e3 ch\u1ecdn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Kho\u1ea3n \u0111\u00f3ng BHXH c\u1ee7a ch\u1ee7 h\u1ed9 kinh doanh c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNCN kh\u00f4ng?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n quan t\u00e2m sau khi ch\u1ee7 h\u1ed9 kinh doanh ch\u00ednh th\u1ee9c thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c. C\u0103n c\u1ee9 \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP, kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a c\u00e1 nh\u00e2n kinh doanh, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh, th\u00e0nh vi\u00ean h\u1ed9 kinh doanh v\u1ec1 nguy\u00ean t\u1eafc kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, ngo\u1ea1i tr\u1eeb <\/span><b>c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, kho\u1ea3n \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c m\u00e0 ch\u1ee7 h\u1ed9 kinh doanh th\u1ef1c hi\u1ec7n theo C\u00f4ng v\u0103n 5628\/BHXH-QLT thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh <\/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;\">. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m c\u00f3 l\u1ee3i gi\u00fap gi\u1ea3m m\u1ed9t ph\u1ea7n g\u00e1nh n\u1eb7ng thu\u1ebf cho ch\u1ee7 h\u1ed9 kinh doanh, b\u00f9 \u0111\u1eafp ph\u1ea7n n\u00e0o chi ph\u00ed ph\u00e1t sinh t\u1eeb ngh\u0129a v\u1ee5 \u0111\u00f3ng BHXH m\u1edbi. Theo l\u01b0u \u00fd t\u1eeb <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, ch\u1ee7 h\u1ed9 kinh doanh c\u1ea7n gi\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb n\u1ed9p BHXH h\u1eb1ng th\u00e1ng ho\u1eb7c theo chu k\u1ef3 \u0111\u00e3 ch\u1ecdn, \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi <\/span><a href=\"https:\/\/thue.man.net.vn\/quyet-toan-thue-tncn\/\"><span style=\"font-weight: 400;\">personal income tax settlement<\/span><\/a><span style=\"font-weight: 400;\"> cu\u1ed1i n\u0103m, tr\u00e1nh b\u1ecb lo\u1ea1i chi ph\u00ed khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study: M\u1ed9t h\u1ed9 kinh doanh t\u1ea1i Qu\u1eadn B\u00ecnh Th\u1ea1nh x\u1eed l\u00fd thay \u0111\u1ed5i di\u1ec7n BHXH ra sao?<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Background<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng Y t\u1ea1i Qu\u1eadn B\u00ecnh Th\u1ea1nh c\u00f3 doanh thu k\u00ea khai n\u0103m 2025 \u0111\u1ea1t 1,3 t\u1ef7 \u0111\u1ed3ng, thu\u1ed9c di\u1ec7n tham gia BHXH b\u1eaft bu\u1ed9c theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai t\u1eeb th\u00e1ng 7\/2025. B\u01b0\u1edbc sang n\u0103m 2026, do thay \u0111\u1ed5i m\u00f4 h\u00ecnh kinh doanh, doanh thu th\u1ef1c t\u1ebf gi\u1ea3m c\u00f2n kho\u1ea3ng 850 tri\u1ec7u \u0111\u1ed3ng, th\u1ea5p h\u01a1n ng\u01b0\u1ee1ng 1 t\u1ef7 \u0111\u1ed3ng quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u1eed l\u00fd theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 5628\/BHXH-QLT<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo t\u01b0 v\u1ea5n t\u1eeb <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, ch\u1ee7 h\u1ed9 kinh doanh c\u1ea7n th\u1ef1c hi\u1ec7n ba b\u01b0\u1edbc: th\u1ee9 nh\u1ea5t, ho\u00e0n t\u1ea5t th\u00f4ng b\u00e1o doanh thu th\u1ef1c t\u1ebf n\u0103m 2026 v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 31\/1\/2027; th\u1ee9 hai, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf l\u00e0m c\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu, n\u1ed9p cho c\u01a1 quan BHXH \u0111\u1ec3 \u0111\u1ec1 ngh\u1ecb b\u00e1o gi\u1ea3m; th\u1ee9 ba, ch\u1ee7 \u0111\u1ed9ng t\u00ecm hi\u1ec3u ph\u01b0\u01a1ng \u00e1n chuy\u1ec3n sang BHXH t\u1ef1 nguy\u1ec7n nh\u1eb1m duy tr\u00ec li\u00ean t\u1ee5c th\u1eddi gian \u0111\u00f3ng, tr\u00e1nh gi\u00e1n \u0111o\u1ea1n quy\u1ec1n l\u1ee3i h\u01b0u tr\u00ed v\u1ec1 sau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 1\/7\/2026, h\u1ed9 kinh doanh Y \u0111\u01b0\u1ee3c d\u1eebng thu BHXH b\u1eaft bu\u1ed9c \u0111\u00fang th\u1eddi h\u1ea1n, kh\u00f4ng ph\u00e1t sinh kho\u1ea3n truy thu hay tranh ch\u1ea5p v\u1edbi c\u01a1 quan BHXH.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1edd chuy\u1ec3n sang BHXH t\u1ef1 nguy\u1ec7n ngay sau khi d\u1eebng b\u1eaft bu\u1ed9c, ch\u1ee7 h\u1ed9 kinh doanh Y kh\u00f4ng b\u1ecb gi\u00e1n \u0111o\u1ea1n th\u1eddi gian tham gia b\u1ea3o hi\u1ec3m, gi\u1eef nguy\u00ean l\u1ed9 tr\u00ecnh t\u00edch l\u0169y h\u01b0\u1edbng t\u1edbi ch\u1ebf \u0111\u1ed9 h\u01b0u tr\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 \u0111\u1ed1i chi\u1ebfu doanh thu r\u00f5 r\u00e0ng gi\u00fap qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan BHXH di\u1ec5n ra trong m\u1ed9t bu\u1ed5i, kh\u00f4ng ph\u00e1t sinh y\u00eau c\u1ea7u b\u1ed5 sung gi\u1ea5y t\u1edd nhi\u1ec1u l\u1ea7n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi tri\u1ec3n khai C\u00f4ng v\u0103n 5628\/BHXH-QLT<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb kinh nghi\u1ec7m h\u01a1n 30 n\u0103m t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 k\u1ebf to\u00e1n, \u0111\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> ch\u1ec9 ra ba r\u1ee7i ro ph\u1ed5 bi\u1ebfn m\u00e0 ch\u1ee7 h\u1ed9 kinh doanh v\u00e0 k\u1ebf to\u00e1n d\u1ec5 m\u1eafc ph\u1ea3i.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro th\u1ee9 nh\u1ea5t<\/b><span style=\"font-weight: 400;\"> l\u00e0 ch\u1eadm th\u00f4ng b\u00e1o doanh thu th\u1ef1c t\u1ebf khi doanh thu gi\u1ea3m d\u01b0\u1edbi ng\u01b0\u1ee1ng 1 t\u1ef7 \u0111\u1ed3ng. N\u1ebfu ch\u1ee7 h\u1ed9 kinh doanh kh\u00f4ng ch\u1ee7 \u0111\u1ed9ng n\u1ed9p h\u1ed3 s\u01a1 tr\u01b0\u1edbc h\u1ea1n 31\/1, kho\u1ea3n ti\u1ec1n \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c v\u1eabn ti\u1ebfp t\u1ee5c b\u1ecb tr\u1eeb d\u00f9 kh\u00f4ng c\u00f2n thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c, g\u00e2y l\u00e3ng ph\u00ed d\u00f2ng ti\u1ec1n kh\u00f4ng c\u1ea7n thi\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro th\u1ee9 hai<\/b><span style=\"font-weight: 400;\"> li\u00ean quan \u0111\u1ebfn vi\u1ec7c l\u1ef1a ch\u1ecdn sai m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng. M\u1ed9t s\u1ed1 ch\u1ee7 h\u1ed9 kinh doanh ch\u1ecdn m\u1ee9c \u0111\u00f3ng qu\u00e1 th\u1ea5p \u0111\u1ec3 gi\u1ea3m chi ph\u00ed tr\u01b0\u1edbc m\u1eaft, nh\u01b0ng l\u1ea1i \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn m\u1ee9c h\u01b0\u1edfng l\u01b0\u01a1ng h\u01b0u v\u1ec1 sau. Do quy \u0111\u1ecbnh y\u00eau c\u1ea7u t\u1ed1i thi\u1ec3u 12 th\u00e1ng m\u1edbi \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i, vi\u1ec7c l\u1ef1a ch\u1ecdn ban \u0111\u1ea7u c\u1ea7n \u0111\u01b0\u1ee3c c\u00e2n nh\u1eafc k\u1ef9 v\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a ng\u01b0\u1eddi c\u00f3 chuy\u00ean m\u00f4n qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro th\u1ee9 ba<\/b><span style=\"font-weight: 400;\"> l\u00e0 thi\u1ebfu s\u1ef1 \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u gi\u1eefa h\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 tham gia BHXH. Khi hai b\u00ean kh\u00f4ng kh\u1edbp s\u1ed1 li\u1ec7u doanh thu, qu\u00e1 tr\u00ecnh \u0111\u1ed1i chi\u1ebfu gi\u1eefa c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan BHXH c\u00f3 th\u1ec3 k\u00e9o d\u00e0i, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ti\u1ebfn \u0111\u1ed9 b\u00e1o gi\u1ea3m ho\u1eb7c \u0111\u0103ng k\u00fd m\u1edbi.<\/span><\/li>\n<\/ul>\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 5628\/BHXH-QLT gi\u00fap th\u1ed1ng nh\u1ea5t c\u00e1ch x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng, th\u1eddi \u0111i\u1ec3m v\u00e0 \u0111i\u1ec1u ki\u1ec7n thu b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi ch\u1ee7 h\u1ed9 kinh doanh t\u1ea1i TPHCM, \u0111\u1ed3ng th\u1eddi t\u1ea1o c\u01a1 ch\u1ebf r\u00f5 r\u00e0ng \u0111\u1ec3 d\u1eebng thu \u0111\u00fang l\u00fac khi doanh thu kh\u00f4ng c\u00f2n \u0111\u1ea1t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh. Vi\u1ec7c n\u1eafm ch\u1eafc c\u00e1c m\u1ed1c th\u1eddi gian, \u0111i\u1ec1u ki\u1ec7n h\u1ed3 s\u01a1 v\u00e0 m\u1ee9c \u0111\u00f3ng s\u1ebd gi\u00fap ch\u1ee7 h\u1ed9 kinh doanh ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n v\u00e0 quy\u1ec1n l\u1ee3i b\u1ea3o hi\u1ec3m d\u00e0i h\u1ea1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf t\u1ea1i MAN &#8211; Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">Tax accounting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">Tax consulting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">Tax settlement services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">Tax reporting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/phi-dich-vu-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT<\/span><\/a><\/li>\n<\/ul>\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\"><b>Address:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/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 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 5628\/BHXH-QLT<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>C\u00f4ng v\u0103n 5628\/BHXH-QLT do c\u01a1 quan n\u00e0o ban h\u00e0nh v\u00e0 khi n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDo B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh ban h\u00e0nh ng\u00e0y 20\/7\/2026, h\u01b0\u1edbng d\u1eabn thu BHXH b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi ch\u1ee7 h\u1ed9 kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n.                    <\/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>Ch\u1ee7 h\u1ed9 kinh doanh doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng c\u00f3 b\u1eaft bu\u1ed9c tham gia BHXH kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Nh\u00f3m n\u00e0y kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c, ch\u1ec9 c\u00f3 th\u1ec3 tham gia BHXH t\u1ef1 nguy\u1ec7n \u0111\u1ec3 t\u00edch l\u0169y th\u1eddi gian h\u01b0\u1edfng c\u00e1c ch\u1ebf \u0111\u1ed9 an sinh x\u00e3 h\u1ed9i.                    <\/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>Khi n\u00e0o ch\u1ee7 h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c d\u1eebng thu BHXH b\u1eaft bu\u1ed9c?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tK\u1ec3 t\u1eeb ng\u00e0y 1\/7\/2026, \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh trong n\u0103m t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng, sau khi \u0111\u00e3 c\u00f3 b\u01b0\u1edbc \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi c\u01a1 quan 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 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c c\u1ee7a ch\u1ee7 h\u1ed9 kinh doanh hi\u1ec7n nay dao \u0111\u1ed9ng bao nhi\u00eau?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u1eeb 632.500 \u0111\u1ed3ng \u0111\u1ebfn 12.650.000 \u0111\u1ed3ng m\u1ed7i th\u00e1ng, t\u00f9y theo m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng m\u00e0 ch\u1ee7 h\u1ed9 kinh doanh l\u1ef1a ch\u1ecdn trong bi\u00ean \u0111\u1ed9 ph\u00e1p lu\u1eadt cho ph\u00e9p.                    <\/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>H\u1ed3 s\u01a1 n\u00e0o c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ec3 \u0111\u01b0\u1ee3c b\u00e1o gi\u1ea3m BHXH b\u1eaft bu\u1ed9c?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u1ea7n c\u00f3 h\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf th\u1ec3 hi\u1ec7n doanh thu th\u1ef1c t\u1ebf trong n\u0103m, k\u00e8m v\u0103n b\u1ea3n th\u00f4ng b\u00e1o doanh thu v\u1edbi c\u01a1 quan thu\u1ebf, l\u00e0m c\u0103n c\u1ee9 n\u1ed9p cho c\u01a1 quan BHXH th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c b\u00e1o gi\u1ea3m.                    <\/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>Kho\u1ea3n \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c c\u1ee7a ch\u1ee7 h\u1ed9 kinh doanh c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNCN kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Theo Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP, kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c l\u00e0 ngo\u1ea1i l\u1ec7 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a ch\u1ee7 h\u1ed9 kinh doanh.                    <\/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\": \"C\u00f4ng v\u0103n 5628\/BHXH-QLT do c\u01a1 quan n\u00e0o ban h\u00e0nh v\u00e0 khi n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Do B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh ban h\u00e0nh ng\u00e0y 20\/7\/2026, h\u01b0\u1edbng d\u1eabn thu BHXH b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi ch\u1ee7 h\u1ed9 kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ch\u1ee7 h\u1ed9 kinh doanh doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng c\u00f3 b\u1eaft bu\u1ed9c tham gia BHXH kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. 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